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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Riset Akuntansi dan Keuangan Indonesia KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Jurnal Aplikasi Akuntansi Akbis: Media Riset Akuntansi dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Sosiohumaniora Kodepena (JSK) Devotion: Journal of Research and Community Service International Journal of Trends in Accounting Research Proceedings of International Conference on Multidiciplinary Research Jurnal ABDIMAS Budi Darma Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) International Journal of Trends in Accounting Research Riset Akuntansi dan Keuangan Indonesia JIMEKA
Lilis Maryasih, Lilis
Fakultas Ekonomi, Universitas Syiah Kuala
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences Other

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Attitudes towards Accountant Profession: Perception of Accounting Students in Aceh Province, Indonesia Nita Erika Ariani; Fauziah Aida Fitri; Lilis Maryasih
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.915 KB) | DOI: 10.24815/jaroe.v4i2.21449

Abstract

Objective – This study is aimed to examine the perceptions of undergraduate accounting students in choosing the profession as a professional accountant particularly in the context of Aceh Province, Indonesia. Design/methodology – Quantitative research method was used with multinomial logistic regression analysis, which observes students’ perceptions in choosing career as a professional accountant. The population in this study consist of all final year accounting students at major public universities in Aceh, Indonesia, i.e. Faculty of Economics and Business (FEB) Syiah Kuala University Banda Aceh, FEB Malikussaleh University Lhokseumawe, FEB Teuku Umar University Meulaboh and FEB Samudra Langsa University. Final year students are deemed as most relevant samples as at this stage the majority of students may make decisions in choosing the right career for them once they graduate. Results – It was found that of the six variables studied for their influence on the attitudes of accounting students, only the variable of accounting as a career choice affected the perceptions of accounting students in choosing a career as an accounting profession. Limitation/Suggestion – Future research may add students from private universities as samples to observe the comparison of the attitudes of students majoring in accounting. An in-depth interview may also be conducted to gain more meaningful findings.
The Effect of Fiscal Stress on Changes in Social Aid Shopping with Legislature Size as Moderating Empirical Evidence from Regency/City Governments in Sumatra Nanda Sari; Syukriy Abdullah; Lilis Maryasih
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.19823

Abstract

This study aims to examine the effect of fiscal stress (FS) on changes in social assistance expenditure budget (BBS) with legislature size (LS) as a moderator in local governments on the island of Sumatra. The sample used is 154 districts/cities with purposive sampling technique. Secondary data is taken from local government financial reports which have been audited by the Supreme Audit Agency of the Republic of Indonesia (BPK RI). The analytical method used in this research is Moderated Regression Analysis. The results of this study prove that FS affects changes in BBS and LS has an effect on changes in BBS. However, the LS does not moderate the effect of fiscal stress on changes in BBS.Keywords:      surplus/deficit, regional budget politics, stewardship theory, special autonomy, social assistance spending
Conception Of Sharia Accounting Trie Nadilla; Lilis Maryasih; Muhammad Syafril Nasution
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.155 KB)

Abstract

Practical Islamic accounting focuses more on the practical needs of providers and users of Islamic accounting financial reports who seem to simply modify conventional accounting. While philosophical-theoretical sharia accounting refers more to the ideal form by exploring and using Islamic philosophical values ??which are used as a basis in building sharia accounting theory. As for the broad difference, Islamic accounting is practically only practiced in Islamic financial institutions. Meanwhile, philosophical-theoretical Islamic accounting is built for all business entities. Sharia transactions are based on the basic paradigm that the universe was created by Allah as a mandate (divine trust) and a means of happiness for all mankind to achieve material and spiritual prosperity. It can be concluded that every human activity has accountability and divine values ??that place sharia and attitude as parameters of good and bad, right and wrong of business activities. Conventional accounting does not use religious and metaphysical considerations, but is based more on the will of the state as the supreme ruler. This conception is very different from Islam, which views that the source of authority and law enforcement is in the hands of Allah SWT. Therefore, everything that is done, part of the responsibility, has a divine or divine value.
PENGARUH INDEPENDENSI, PENGALAMAN, SKEPTISME PROFESIONAL AUDITOR DAN KOMPETENSI TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (STUDI PADA INSPEKTORAT ACEH) Muntasir, Muntasir; Maryasih, Lilis
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 5 Nomor 2 Tahun 2021
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v5i2.3946

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh independensi, pengalaman, skeptisisme profesional auditor dan kompetensi terhadap kemampuan auditor dalam mendeteksi kecurangan. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja di Inspektorat Aceh. Teknik pengambilan sampel menggunakan non probability sampling dengan metode sensus. Pengumpulan data dalam penelitian ini menggunakan kuesioner yang dibagikan kepada 48 auditor. Metode analisis data yang digunakan adalah regresi linier berganda dengan bantuan SPSS 25. Hasil penelitian menunjukkan bahwa independensi, skeptisisme profesional auditor, dan kompetensi berpengaruh signifikan terhadap kemampuan auditor dalam mendeteksi kecurangan. Sedangkan pengalaman tidak berpengaruh signifikan terhadap kemampuan auditor dalam mendeteksi kecurangan. Kata Kunci: Independensi; Pengalaman; Skeptisme Profesional Auditor; Kompetensi; dan Kemampuan Auditor dalam Mendeteksi Kecurangan 
THE EFFECT OF FISCAL STRESS ON CHANGES IN SOCIAL AID SHOPPING WITH LEGISLATURE SIZE AS MODERATING Empirical Evidence from Regency/City Governments in Sumatra Sari, Nanda; Abdullah, Syukriy; Maryasih, Lilis
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.19823

Abstract

This study aims to examine the effect of fiscal stress (FS) on changes in social assistance expenditure budget (BBS) with legislature size (LS) as a moderator in local governments on the island of Sumatra. The sample used is 154 districts/ cities with purposive sampling technique. Secondary data is taken from local government financial reports which have been audited by the Supreme Audit Agency of the Republic of Indonesia (BPK RI). The analytical method used in this research is Moderated Regression Analysis. The results of this study prove that FS affects changes in BBS and LS has an effect on changes in BBS. However, the LS does not moderate the effect of fiscal stress on changes in BBS.
Company Growth, Company Size, Capital Structure and Profitability on Company Value in IDX-Listed Manufacturing Companies Sahputra, Rian; Saputra, Mulia; Maryasih, Lilis
Devotion : Journal of Research and Community Service Vol. 5 No. 5 (2024): Devotion: Journal of Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v5i5.725

Abstract

This study aims to examine the effect of company growth, company size (SIZE), capital structure, (DER), and profitability (ROE) on company value (PBV) in manufacturing companies listed on the Indonesia Stock Exchange. The sample consisted of 194 companies, with 49 selected using purposive sampling techniques. The study used multiple linear regression analysis and company financial statement data from 2018-2020. The coefficient of determination function is to measure how much influence between Company Growth, Company Size, Capital Structure, and Profitability on Company Value. The results of statistical testing show that the company's growth partially affects the value of the company. The size of a large or small company will not be able to affect its value. It also shows that if the company increasingly uses long-term debt to finance its assets, it can increase the value.
Attitudes towards Accountant Profession: Perception of Accounting Students in Aceh Province, Indonesia Ariani, Nita Erika; Fitri, Fauziah Aida; Maryasih, Lilis
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i2.21449

Abstract

Objective This study is aimed to examine the perceptions of undergraduate accounting students in choosing the profession as a professional accountant particularly in the context of Aceh Province, Indonesia.Design/methodology Quantitative research method was used with multinomial logistic regression analysis, which observes students perceptions in choosing career as a professional accountant. The population in this study consist of all final year accounting students at major public universities in Aceh, Indonesia, i.e. Faculty of Economics and Business (FEB) Syiah Kuala University Banda Aceh, FEB Malikussaleh University Lhokseumawe, FEB Teuku Umar University Meulaboh and FEB Samudra Langsa University. Final year students are deemed as most relevant samples as at this stage the majority of students may make decisions in choosing the right career for them once they graduate.Results It was found that of the six variables studied for their influence on the attitudes of accounting students, only the variable of accounting as a career choice affected the perceptions of accounting students in choosing a career as an accounting profession.Limitation/Suggestion Future research may add students from private universities as samples to observe the comparison of the attitudes of students majoring in accounting. An in-depth interview may also be conducted to gain more meaningful findings.
THE IMPACT OF COVID-19 ON PRICES AND TRADING VOLUME OF STOCK IN TOURISM AND HOSPITALITY SECTOR ON SOUTHEAST ASIA STOCK MARKET Nabilah, Putri; Maryasih, Lilis
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 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.v7i4.21118

Abstract

COVID-19 is an unprecedented event that has devastated the world. Almost all sectors of the economy are impacted. Coupled with the designation of this virus as a global pandemic, it caused the biggest changes in stocks. The tourism and hospitality industry suffered the most due to the travel bans and lockdown. This examines stock market reaction on Pandemic COVID-19 by measuring the differences of stock prices and stock trading volumes in the South East-Asia capital market, namely the ASEAN Exchange for the period before and after the pandemic occurred. The sample used was 49 companies from the tourism and Hospitality sector included in the ASEAN Exchange. The data analysis technique used paired sample t-test and Wilcoxon signed rank test with quantitative data. The results found that the tourism and hospitality companies from Indonesia, Singapore and Thailand reacted to the Covid-19 pandemic.
Co-Authors aliamin aliamin Alistraja Dison Silalahi Aminuyati Ayu Khairunnisa Azhar Maksum Bastari Bastari Bastari Bastari, Bastari Fauziah Aida Fitri Jamiul khasanah Maksalmina Muammar Khadafi Muhammad Arfan Muhammad Syafril Nasution Muhammad Zaki Gemala Muhammad Zaki Gemala, Muhammad Zaki Mulia Saputra Nabilah, Putri Nanda Sari Nita Erika Ariani Nuraini A Putri Nabilah Sahputra, Rian Sari, Nanda shara, yuni Syukriy Abdullah Syukriy Abdullah Tarmizi Gadeng Teuku Maimun Azhari Trie Nadilla