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All Journal AKUNTABILITAS I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi J-EBIS (Jurnal Ekonomi dan Bisnis Islam) JURSIMA (Jurnal Sistem Informasi dan Manajemen) Jurnal Akuntansi dan Keuangan LEARNING : Jurnal Inovasi Penelitian Pendidikan dan Pembelajaran Jurnal Pengabdian Mandiri Media Riset Akuntansi Auditing & Informasi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) JURSIMA Jurnal Sistem Informasi dan Manajemen Jurnal Penelitian Pendidikan Indonesia Nomico JIMEKA
Raida Fuadi
Accounting Departement Faculty Of Economic And Business Syiah Kuala University
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Journal : JIMEKA

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KONSERVATISME AKUNTANSI: PERAN INVESTMENT OPPORTUNITY SET, KEPEMILIKAN MANAJERIAL, DAN DEBT COVENANT PADA EMITEN IDX-80 Syahputra, Muhammad Ridho; Meutia, Rita; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 3 (2025): Agustus 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i3.35572

Abstract

The purpose of this study is to look at where IDX-80 issuers gain financial attention by analyzing the influence of investment, shareholder management, and debt packages. This research focuses on all listed firms in Indonesia for the fiscal year 2021-2023. A random selection approach was utilized to choose 34 organizations as a sample, yielding 102 respondents for this study. The researchers employed a variety of methodologies to investigate the association between factors. Secondary data were acquired from yearly reports, and the data was analyzed using through analysis and SPSS25 with multiple regression. The study found that investment growth has a beneficial impact on investment policies and debt packages. Accounting conservatism is positively impacted, at least in part, by the investment opportunity set, managerial ownership, and debt covenant. Accounting conservatism is correlated with a company's debt ratio. This occurs because firms with a large amount of debt are compelled to obey the terms of the agreements that their creditors have signed with them. As a result, businesses generally use more stringent accounting procedures to ensure they are in compliance with the agreement and avoid any infractions.
PENGARUH CORPORATE GOVERNANCE DAN PENGUNGKAPAN ESG TERHADAP KINERJA PERUSAHAAN YANG TERINDEKS SCORE RISIKO ESG TINGGI Arvi Lingga, Tasha Putri; Linda, Linda; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 1 (2025): Februari 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i1.31501

Abstract

This research aims to examine the influence of corporate governance and Environmental, Social, and Governance (ESG) disclosure on company performace, as well as to investigate the differences in company performance before and after being indexed with high and severe ESG risk scores. The population in this study includes all companies with ESG risk scores. The data used is secondary data derived from annual and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The data was tested using SPSS 26 software. The findings of the study indicate that independent commissioners and the board of directors significantly influence company performance, while the audit committee and ESG disclosure do not show a significant impact. Additionally, the LQ 45 index as a dummy variable also has a considerable influence on company performance. There is no substantial difference in company performance before and after being indexed with high and severe ESG risk scores. The conclusion of this study confirms that corporate governance practices and ESG disclosure play an important role in achieving good company performance.
PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DI SEKOLAH MENENGAH ATAS KOTA BANDA ACEH Marlisa, Rika; Fuadi, Raida; Adria, Agus
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 2 (2024): Mei 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i2.26865

Abstract

Developed countries are often characterized by several factors, one of which is education. Education is a state effort to develop physical and spiritual potentials in accordance with societal values. In Indonesia, the government supports education through programs like School Operational Assistance (BOS) to help with education costs as outlined in the Constitution of the Republic of Indonesia Number 18 of 2022 concerning Funding of Education Expenses. According to the 2003 National Education System Law, the management of education funds must follow the principles of fairness, efficiency, transparency, and public accountability. Therefore, both the government and the community must manage education funds transparently and accountable so the public can see the utilization of school funds. This study aims to determine the effect of accountability and transparency on the BOS funds management in senior high schools in Banda Aceh City. This quantitative research involved all 17 high schools in Banda Aceh City, using a saturated sampling technique through questionnaires. The results indicate that accountability significantly influences the management of BOS funds in these schools and that the implementation has been effective.
ANALISIS OPINI WAJAR TANPA PENGECUALIAN PADA LHP LKPD TERHADAP TINGKAT KORUPSI DI ACEH DENGAN KINERJA KEUANGAN DAERAH SEBAGAI VARIABEL INTERVENING Maulana, Rizqie; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 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.v8i1.23693

Abstract

The purpose of this study is to investigate the relationship or influence of WTP opinion on the level of corruption with regional financial performance as an intervening variable in Aceh Province. The sample selection in this study used a non-probability sampling method with a purposive sampling approach. This study uses SEM-PLS analysis with WarpPLS version 7.0. The results obtained from data processing indicate that the exogenous variable, namely a direct relationship where the test results directly give the result that Unqualified Opinion on the 2017-2020 LKPD LHP has a significant effect on the Corruption Level in Aceh Province and an indirect relationship where Unqualified Opinion in the 2017-2020 LHP LKPD has no effect on the level of corruption with Regional Financial Performance as an Intervening Variable in Aceh Province.
PENGARUH PENERAPAN VALUE FOR MONEY DALAM PENGELOLAAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA KANTOR BPKD KABUPATEN BIREUEN) Aulia, Jihan Risky; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 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.v7i3.20542

Abstract

This study aims to see and analyze how Value for Money influences the financial management of the Bireuen district government. The population to be studied in this study are all employees at the BPKD office in Bireuen district and for sampling to be used is probability sampling which is a random sampling method. The data analysis method used is multiple linear regression with the help of using the SPSS Version 26 application. Based on the results of the research and discussion that has been carried out, the authors can conclude that Economy, Efficiency, and Effectiveness, simultaneously affect government financial management at the BPKD office in Bireuen Regency. The importance of increasing Value for Money (economy, efficiency, and effectiveness) in order to create quality local government financial management.
PENGARUH PENATAUSAHAAN BARANG MILIK NEGARA DAN PENERAPAN SISTEM INFORMASI MANAJEMEN AKUNTANSI BARANG MILIK NEGARA (SIMAK BMN) TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA KANTOR KEMENTRIAN NEGARA/LEMBAGA WILAYAH ACEH) Fajri, Abdul Malik; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to examine the effect of administration of state property and application of SIMAK BMN on the quality of financial reports. The population of this research is all offices within the ministries and institutions in the Aceh region which the sampling technique uses non probability sampling with census method. Respondents who are the object of this research are those who are most responsible for BMN, consisting of goods managers / users and SIMAK BMN application operators, so that 68 respondents are obtained. Data analysis method used is multiple linear regression with the help of SPSS 25. The result of this research shows that (1) administration of state property and the application of SIMAK BMN has a positive effect on the quality of financial reports, (2) partially administration of state property has a positive effect on the quality of financial reports and (3) partially application of SIMAK BMN has a positive effect on the quality of financial reports
PENGARUH KARAKTER EKSEKUTIF, PROFITABILITAS, SALES GROWTH DAN CORPORATE SOCIAL RESPONSBILITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015 Rizki, M. Qyas Aulia; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The source of state revenue that has a large contribution in financing government spending is obtained from taxes. Taxes are levies which can be imposed on taxpayers, both entities and individuals based on tax laws. This study entitled "The Influence of Executive Character, Profitability, Sales Growth, Corporate Social Responsibility (CSR) Against Tax Avoidance in Non-Financial Companies Listed on the Indonesia Stock Exchange Period 2011-2015". This study aims to determine whether the Independent variable executive character, Profitability, Sales Growth and Corporate Social Responsibility (CSR) affect Tax Avoidance as a Dependent variable. The sample of this study was 11 non-financial companies which were obtained based on the sampling criteria. The analytical method of this study uses a casual study method. The results of the study state that executive character variables, Profitability variables, Sales Growth variables and Corporate Social Responsibility (CSR) variables have a positive effect on tax avoidance or Tax Avoidance.
PENERAPAN METODE TARGET COSTING DALAM PERENCANAAN BIAYA PRODUKSI UNTUK OPTIMALISASI LABA PADA UMKM DENDENG SAPI ACEH DI BANDA ACEH Affiqah, Cut; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research was to apply the target costing to the Aceh Cow Beef Jerky Community so that it addressed the difficulties of Aceh cow beef jerky producers in managing production costs and also helped increase the profits that the company could obtain. The type of research used is descriptive comparative research in the form of empirical studies with quantitative approaches. The population in this research were all the Aceh Cow Beef Jerky Community in Banda Aceh with research samples namely Rencong Aceh, Bungong Jaroe, and Gunung Seulawah. The sampling method used is non-probability sampling with a purposive sampling technique. The data sources used are primary data and secondary data. Data collection techniques used were interviews, observation, and documentation. In analyzing the data used target costing and value engineering calculations. Then compare the results of the profit target before and after the use of the target costing method. The results of this study indicate that after applying the target costing method, an increase in profit from the specified profit target is Bungong Jaroe of 2.44% and Rencong Aceh of 0.57%.
PENGARUH MOTIVASI BELAJAR, FASILITAS,PERCEIVED CONTROL DAN MODEL PEMBELAJARAN TERHADAP PRESTASI MAHASISWA PROGRAM STUDI AKUNTANSI UNIVERSITAS SYIAH KUALA Safira, Ulfa; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to determine and analyze the influence of learning motivation, facilities, perceived control, and learning model of educator accountants on the achievement of accounting students of the Shia Kuala University. The sample taken in this study is probability sampling with random sampling method. The number of samples used in this study were 200 respondents. The data obtained were analyzed by using Linear Regression Analysis with SPSS IMB Ver 22 program. The results of this research indicate that variables of learning motivation, facilities, perceived control, and learning models has positively significant impact to student achievement.
PENGARUH KETERLIBATAN PEMAKAI, KEMAMPUAN TEKNIK PERSONAL, DAN PELATIHAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (STUDI PADA PERBANKAN SYARIAH DI BANDA ACEH) Tiara, Siti; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh keterlibatan pemakai, kemampuan teknik personal dan pelatihan terhadap kinerja sistem informasi akuntansi pada perbankan syariah di Banda Aceh. Populasi dalam penelitian ini adalah para karyawan yang bekerja dan menggunakan sistem informasi akuntansi pada 8 perbankan syariah di Banda Aceh. Pengumpulan data dan informasi dalam penelitian ini dilakukan dengan penelitian lapangan (field research). Data yang digunakan adalah data primer yang diperoleh secara langsung dari subjek penelitian dalam bentuk kuesioner. Dari hasil distribusi frekuensi ditanggapi dengan baik. Pegujian pengaruh variabel independen terhadap variabel dependen dilakukan dengan menggunakan model regresi linear berganda. Hasil penelitian ini menunjukkan bahwa baik secara parsial maupun simultan, keterlibatan pemakai, kemampuan teknik personal, dan pelatihan berpengaruh terhadap kinerja sistem informasi akuntansi pada perbankan syariah di Banda Aceh.
Co-Authors Abdul Malik Fajri Adnan Adnan Adnan Adnan Affiqah, Cut Agus Adria Agus Adria Ainul Julia Satini Ainul Julia Satini, Ainul Julia Aprullah, Muhammad Putra Arvi Lingga, Tasha Putri Asri Gani Aulia, Jihan Risky Bania, Allif Syahputra Batara, Gamal Cut Affiqah Dasrul Dasrul Edy Fradinata Fajri, Abdul Malik Faridy, Najihatul Febriyanti, Maya Gamal Batara Gamal Batara Ibnu Khaldun Jihan Risky Aulia Julnadi, Salsabilla Khairiah Khairiah Khairiah Khairiah Linda Linda Linda Linda Linda M. Qyas Aulia Rizki Marlisa, Rika Maulana, Rizqie Meutia, Rita Muhajir, Said Aulia Muhammad Khalil Muhammad Khalil, Muhammad Muhammad Randa Maulid Muhammad Sayuthi Mulia Saputra Nurma Sari Nurul Fitria Rizki, M. Qyas Aulia Rizqie Maulana Rozza Asnita Rozza Asnita, Rozza Rusnawati Rusnawati, Rusnawati Safira, Ulfa Said Aulia Muhajir Siti Tiara Syahputra, Muhammad Ridho Tiara, Siti Ulfa Safira Urahmah, Cut Tifani Veithzal Rivai Zainal Wida Fadhlia Zurnila MK