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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Pendidikan Akuntansi dan Keuangan Menara Ilmu jurnal abdimas saintika Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Ekonomi, Manajemen Bisnis, Syariah dan Teknologi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi JIMEKA
Aida Yulia, Aida
Fakultas Ekonomi Universitas Syiah Kuala
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Journal : JIMEKA

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WHISTLEBLOWING: PERAN TANGGUNG JAWAB PRIBADI, LOCUS OF CONTROL, DAN PROFESIONALISME Harnold, Cut Shofira Maretti; Daud, Rulfah M.; Yulia, Aida; Ikhsan, Adhisyahfitri Evalina
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.26285

Abstract

This study aims to explore the intricate dynamics surrounding whistleblowing within the context of personal responsibility, internal locus of control, and professionalism. The study focuses on auditors employed at the Aceh Provincial Inspectorate, involving an examination of 52 respondents. Non-probability sampling was employed using the method of Saturation Sampling (Census) due to the limited population size. Data collection for the study took place in August 2021, utilizing a questionnaire. Subsequently, data was analyzed using the Multiple Linear Regression method, facilitated by SPSS 22.0. The results show personal responsibility emerged as a significant factor influencing whistleblowing behaviors among auditors. The internal locus of control did not demonstrate an effect on whistleblowing. Professionalism exhibited an impact on whistleblowing. Moreover, personal responsibility, internal locus of control, and professionalism collectively affected whistleblowing. This research contributes valuable insights to the field by shedding light on the nuanced interplay of personal responsibility, internal locus of control, and professionalism in shaping whistleblowing tendencies among auditors at the Aceh Provincial Inspectorate.
AKUNTABILITAS PENGELOLAAN DANA DESA DAN FAKTOR YANG MEMPENGARUHINYA Zhafira, Alya; Lautania, Maya Febrianty; Yulia, Aida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.21486

Abstract

It is a responsibility of village officials to the community to manage Village Fund Allocation with accountable and transparent and also to involve the village community as much as possible so that it can guarantee that the implementation of Village fund Allocation have a full impact on community. This study aims to examine the effect of community participation, the role of village officials and the competence of human resources on the accountability of village fund management. The subjects of this research are village officials who directly manage the allocation of village funds. In total, there were 144 of research respondents were found and questioned for this research, which is consisting of village heads, village secretaries, and heads of financial affairs, all of these respondents came from 90 villages from 9 sub-districts in Banda Aceh City. Data collection was carried out using a questionnaire that was distributed directly to respondents from May to July 2021. The analytical method used was multiple linear with the SPSS version 22 application. The results showed that the variables of community participation (X1), the role of village officials (X2), and human resource competence (X3) either partially or simultaneously has a significant effect on the management and village accountability variable (Y).
PENGARUH STRUKTUR SUKUK, UMUR SUKUK, DAN STATUS JAMINAN SUKUK TERHADAP PERINGKAT SUKUK PADA PERUSAHAAN YANG TERDAFTAR DI DAFTAR EFEK SYARIAH Muzalifah, Reva; Yulia, Aida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this researchis to examine the effect of independent variables on sukuk rating of companies listed in the List of Islamic Securities in the period of 2013-2016. Independent variables that used in this researchare sukuk structure, maturity, and guarantee status. The selection ofthe sample is using apurposive samplingmethod and obtained a sample of 12 sukuk, the type of data used in this researchis secondary data such as financial statements, annual reports and statistical data of sukuk. Data collectiontechniquesusedin this researchisthe documentation. Data analysis was conductedusing thestatistical analysisthat ismultiplelinearanalysis techniques Dataprocessedby usingprogramEconometric Views(EViews) version9. The results of this study show that 52,73% dependent variable or sukuk rating can be explained by the three of independent variables. Simultaneously the three of independent variables have effect on sukuk rating. Partially, sukuk structure, maturity, and guarantee status have effect on sukuk rating.
ANALISIS POTENSI FINANCIAL DISTRESS DENGAN METODE SPRINGATE PADA BANK UMUM SYARIAH DI INDONESIA Marlinda, Desi; Yulia, Aida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research aims to know the potential financial distress with Springate method at sharia banks in Indonesia. Financial ratios used is the ratio of working capital to total assets, the ratio of earnings before interest and taxes to total assets (EBIT/Total assets), the ratio of earnings before taxes to total current liabilities (EBT/current liability), and the ratio of sales to total assets. The method used in this research is quantitative research with descriptive study purposes. Data used is secondary data, in the form of an annual financial statement data sharia banks 2014-2018 period. The data analysis is done by using the method of calculation of financial ratios Springate, data is processed using a computer device tools Microsoft Excel. The results of this study indicate that all Islamic banks in the span of the last five years the average is in the category are not experiencing finan cial distress. In the calculation method Springate, 11 Islamic Banks (BUS) in Indonesia during the period 2014 to 2018 shows that only three Islamic banks that are in the unhealthy category predictions that the Bank BRI Syariah, Bank Syariah Muamalat and Bank Syariah Bukopin.
PENGARUH FREE CASH FLOW, LEVERAGE, PRICE EARNINGS RATIO, DAN DIVIDEND TERHADAP STOCK REPURCHASE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA UNTUK TAHUN 2010-2014 Octaviani, Lolita; Yulia, Aida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 1 (2017): Februari 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine the effect of free cash flow, leverage, price earnings ratio and dividend on stock repurchase atmanufacturing companies listed on Bursa Efek Indonesia in the period of 2010 to 2014. Dependent variable used in this study is stock repurchase, while independent variables used in this study are free cash flow, leverage, price earnings ratio, and dividend. This study using purposive sampling method, of the companies listed on Bursa Efek Indonesia, 10 companies are selected to be sample in this study.The data used in this research is secondary data obtained from annual reports and financial statements. Data were analyzed using statistical analysis, the multiple linear regression analysis. Then the data is processed usingthe statistical package for social science (SPSS) 22.The results of this study indicate thatfree cash flow, leverage, price earnings ratio, and dividendjointly affectthe stock repurchase. Free cash flow and price earnings ratio have significant positive effect on stock repurchase, while leverage and dividend have significant negative on the stock repurchase.Keywords: Free Cash Flow, Leverage, Price Earnings Ratio, Dividend, Stock Repurchase.
Co-Authors Abdullah, Syukry Adhisyahfitri Evalina Ikhsan Afrianti Afrianti, Afrianti Alghifari, Abdika D Ana Fitria Ananda, Rizka Ario, Emilly Firstita Cumayunaro, Ayuro Cut Afrianandra, Cut Harnold, Cut Shofira Maretti Hidayati, Ridha Ifaksara, Mulyanti Ikramaturrabiah, Ikramaturrabiah Linda Linda Marlinda, Desi Maya Febrianty Lautania Miski, Nasywa Muzalifah, Reva Octaviani, Lolita Putri, Riska Dwina Rahmita, Rifka Ramadhani, Riri Fatihah Rulfah M. Daud Septia, Rima Syaqilla Azizah, Vellina Zhafira, Alya Zikra Hayati