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All Journal Jurnal Terapan Abdimas Ekombis: Jurnal Fakultas Ekonomi Asian Journal of Community Services (AJCS) Journal of Accounting Research, Organization and Economics (JAROE) JIMEKA
Cut Afrianandra, Cut
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Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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Journal : JIMEKA

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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN Albaihaqi, Ariq Adriel; Daud, Rulfah M; Afrianandra, Cut
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 2 (2025): Mei 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.v10i2.34505

Abstract

This study aims to analyze the influence of environmental performance, environmental costs, and corporate social responsibility disclosure. The population in this study consists of mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sampling technique used is purposive sampling, resulting in 15 mining companies that meet the predetermined criteria. The observation period for this study spans five years, leading to a total of 75 observational samples. The data used are secondary data sourced from annual reports and sustainability reports of mining companies listed on the Indonesia Stock Exchange (IDX) for the 20192023 period. The analytical method applied is multiple linear regression. The results show that the financial performance of mining companies listed on the Indonesia Stock Exchange from 2019 to 2023 is simultaneously influenced by environmental performance, environmental costs, and corporate social responsibility disclosure. Environmental performance does not affect the financial performance of mining companies listed on the Indonesia Stock Exchange from 2019 to 2023. Environmental costs do not affect the financial performance of mining companies listed on the Indonesia Stock Exchange from 2019 to 2023. However, corporate social responsibility disclosure affects the financial performance of mining companies listed on the Indonesia Stock Exchange from 2019 to 2023.
PENGARUH PAD, DAK, SILPA TERHADAP BELANJA MODAL PADA PEMERINTAHAN KABUPATEN/KOTA DI PROVINSI ACEH Riskan, Muhammad Azis; Meutia, Rita; Afrianandra, Cut
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 4 (2024): November 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.v9i4.29380

Abstract

The study aims to examine the influence of Local Own-Source Revenue (PAD), Special Allocation Fund (DAK), and Budget Surplus (SILPA) on Capital Expenditures in districts/cities in Aceh Province for the years 2019-2022. This research is quantitative with the population of all districts/city governments in Aceh with a total of 23 local governments. The sampling technique used is a census where the entire research population becomes a research sample. The data used is secondary data obtained from the Budget Realization Report listed in the Audit Report on the Regional Government Financial Statements. Data analysis uses a multiple linear regression analysis method with the help of SPSS 27. In this study, the results of PAD, DAK, and SILPA simultaneously have a positive and significant effect on capital expenditures in districts/cities in Aceh Province. PAD has partially had no positive effect on capital expenditures in districts/cities in Aceh Province. DAK and SILPA partially have a positive effect on capital expenditures in districts/cities in Aceh Province.
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA INDUSTRI TEKSTIL YANG TERDAFTAR DI BEI Irmaviyanti, Cut; Afrianandra, Cut
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.v9i2.29069

Abstract

Currently, the problem of environmental damage has become a public concern. Textile companies are a significant source of environmental pollution due to the trash they generate throughout their production activities. Accounting contributes to environmental preservation by incorporating voluntary disclosure of environmental costs or expenses in financial statements. However, there is no standardized approach to environmental accounting disclosures within the PSAK.The study examines environmental cost accounting in 20 BEI-registered textile companies' financial statements or annual reports. The data comes from BEI-registered textile companies' annual financial statements. The study examined textile manufacturers' yearly accounting implementation using qualitative descriptive methods. Based on their corporate annual reports' CSR sections, only 10 out of 20 textile businesses have incorporated environmental accounting. Only 4 out of 10 corporations disclose their environmental expenditures in their financial or annual reports.
TENDENSI KECURANGAN AKUNTANSI: PENGENDALIAN INTERNAL, LOVE OF MONEY, DAN INTEGRITAS Maghfirah, Maghfirah; Afrianandra, Cut; Fitri, Fauziah Aida
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.v8i4.25475

Abstract

This research aims to investigate the impact of internal control, love of money, and integrity on accounting fraud tendencies at the operations head office of PT. Bank Aceh Syariah. The study sample comprises staff in various roles, including customer service, tellers, accounting division, and finance officers, totaling 81 respondents. The research employed the purposive sampling method, and primary data were obtained through questionnaires administered to the participants. The analytical approach utilized multiple linear regression analysis. The findings reveal that, both simultaneously and partially, internal control, love of money, and integrity significantly influence the tendency of accounting fraud at PT. Bank Aceh Syariah's operations head office.
DAMPAK PANDEMI COVID-19 TERHADAP KINERJA KEUANGAN PADA PT. TELKOM TBK Saodah, Aas; Afrianandra, Cut
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.v8i1.21436

Abstract

The purpose of the study is to analyze the impact of the Covid-19 pandemic on the financial performance of PT. Telkom Tbk. The type of research used is quantitative research with a descriptive approach. In this study, we do not use a population but rather a social situation composed of three elements: place, actor, and activity. The subject of this research is PT. Telkom Tbk as triangulation. Secondary data is used in the form of PT. Telkom's financial statements for the 2019-2021 period. The techniques used in data collection include observation, interviews, and documentation. The data analysis approach is descriptive qualitative. Financial performance is measured by several ratios, namely liquidity ratios, solvency ratios, activity ratios, and profitability ratios. This study indicates that the covid-19 pandemic has both a negative and a positive impact on PT. Telkom Tbk's financial performance. Ratio calculation data demonstrate that the company has decreased in some of the ratios analyzed. This decrease does not have a detrimental effect on the financial performance of PT. Telkom Tbk, as it can be offset by increases in several other ratios.
ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU DENGAN MENGGUNAKAN METODE ECONOMIC ORDER QUANTITY (EOQ) DALAM MENETAPKAN PERIODIC ORDER QUANTITY (POQ) (STUDI KASUS PADA PABRIK TEMPE SOYBEAN) Handayani, Resti; Afrianandra, Cut
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 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.v7i2.21435

Abstract

This study aims to find out how to control raw material inventory which is traditionally carried out by the Tempeh Soybean Factory by analyzing how to control raw material inventory using the Economic Order Quantity (EOQ) and Periodic Order Quantity (POQ) methods. In this study, we uses a descriptive-qualitative approach. The author uses observation, interviews, and documentation in collecting data. The resource persons in this study consisted of factory owners, assistants, and employees at the Soybean Tempeh Factory. The results of the study indicate that based on company policy using the traditional method of ordering 5.000 kg of raw materials, while using the EOQ/POQ method of 5.862 kg, there is a variant of 862 kg. The frequency of purchasing soybean raw materials was previously 12 times ordering in 3 months, while it was calculated using the EOQ/POQ method 10 times, there were 2 times variants. Safety stock in its policy is around 2.350 kg, if using the EOQ/POQ method it is 1.650 kg. The reorder point in the EOQ/POQ method is 3.600 kg, while the reorder point at the Soybean Tempeh Factory is 2.200 kg, there are variants, namely 1.400 kg. (TIC) using the traditional method of Rp. 44.335.000, while using the EOQ/POQ method the total inventory cost is Rp. 30.806,703 where there is a variant of Rp. 13.528.297.
PENERAPAN BIAYA KUALITAS DALAM MENINGKATKAN MUTU PRODUK (STUDI KASUS PT PERKEBUNAN NUSANTARA I PKS TANJUNG SEUMANTOH) Larasanti, Dwi Fajerin; Afrianandra, Cut
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research objective was to see how the calculation and application of quality costs in improving product quality. The population in this study PKS Tanjung Seuamantoh. This study uses primary data and secondary data by collecting data based on the PKS cost management report. The analysis technique used is descriptive qualitative analysis. The results showed that the quality costs budgeted by the company only consisted of prevention costs and appraisal costs where the realization quality costs and the budget had a difference of 15% to the realized costs, the highest percentage of quality costs was the prevention costs where realization was 92.2% and This budget of 93.3% indicates that the company prevents the occurrence of a bad product before it is detected in the hands of consumers, this shows that the inspection carried out by the company is very strict and is followed by an assessment fee where the realization is 7.8% and is budgeted at 6.7 % of this cost is not too focused because the product produced is in the form of CPO where the quality is determined at the beginning of the production process.
THE EFFECT OF RELATED-PARTY TRANSACTION, PROFITABILITY, LEVERAGE, AND EXECUTIVE EQUITY INCENTIVES ON THE OCCURRENCE OF ACCOUNTING IRREGULARITIES (AN EMPIRICAL STUDY ON NON-FINANCIAL COMPANIES LISTED ON IDX YEAR 2012-2014) Ashdiqa, Cut Chaira; Fahlevi, Heru; Afrianandra, Cut
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine the determinants of accounting irregularities from its management, financial activities, and conditions. Based on fraud triangle theory and agency theory, variables related party transaction, profitability, leverage, and executive equity incentives are hypothesized to affect the occurrence of accounting irregularities. The occurrence of accounting irregularities was measured using dummy variable based on the incidence of financial restatement which resulted from either error or fraud. By using purposive sampling method, this study has drawn sample of 46 companies and 46 matched-pairs from total non-financial companies listed in IDX year 2012-2014. The hypothesis testing is done through binary logistic regression. The result of this study shows that, related party transaction which was measured by the percentage of receivables with related partiesand profitability which was measured by ROA, have a significant positive impact on the occurrence of accounting irregularities. On the other hand, variable leverage measured by debt-to-equity and executive equity incentives measured by managerial ownership arenot significantly affectthe occurrence of accounting irregularities.
Co-Authors . Iskandarsyah Aida Yulia, Aida Albaihaqi, Ariq Adriel Ana Fitria Ashdiqa, Cut Chaira BZ, Fazli Syam Darwanis Darwanis Evayani, Evayani Evi Mutia Fauziah Aida Fitri Fitri, Meutia Heru Fahlevi, Heru Irmaviyanti, Cut Larasanti, Dwi Fajerin Linda Linda Maghfirah Maghfirah Maya Febrianty Lautania Meutia, Rita Nita Erika Ariani Nurzan, T.M Ilham Rahmawaty, Rahmawaty Resti Handayani, Resti Riskan, Muhammad Azis Rulfah M Daud Rulfah M. Daud Saodah, Aas