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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Perspektif Ekonomi Darussalam Akbis: Media Riset Akuntansi dan Bisnis Proceeding of National Conference on Accounting & Finance Jurnal Akuntansi Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) JURNAL PENGABDIAN PEMBANGUNAN PERTANIAN DAN LINGKUNGAN (JP3L) Jurnal Pengabdian Bakti Akademisi JIMEKA
Dinaroe Dinaroe
Fakultas Ekonomi Dan Bisnis, Universitas Syiah Kuala
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : JIMEKA

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KINERJA KEUANGAN PERBANKAN TERHADAP PERTUMBUHAN LABA BANK SEBELUM DAN SELAMA PANDEMI COVID-19 Wahyuni, Darlisma Dwi; Lautania, Maya Febrianty; Dinaroe, Dinaroe
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.v8i4.25298

Abstract

This study aims to analyze the effect of liquidity, solvency, and profitability on bank profit growth before and during the COVID-19 pandemic on banking companies listed on the Indonesia Stock Exchange in 20182021. This study uses secondary data with a purposive sampling technique in the IDX database and related banking, and the sample in this study is 19 banking companies listed on the IDX. From the research results, it was found that the loan-to-ratio, current ratio, debt-to-asset ratio, debt-to-equity ratio, net profit margin, and return on equity had a simultaneous effect on profit growth before and during the COVID-19 pandemic in banking companies. However, in terms of the COVID-19 effect on each variable, it has been found that there is no significant difference for each variable before and during COVID-19. It is believed this can happen because of the government's readiness through stimulus programs and the provision of low-interest rates, which greatly assist the banking industry. Furthermore, the banking policy of tightening credit during the COVID-19 period also helps banks to withstand the effects of COVID-19.
FAKTOR PENGUNGKAPAN MANAJEMEN RISIKO PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA Humaira, Talitha Rachel; Dinaroe, Dinaroe
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.v8i1.23051

Abstract

This study aims to examine the effect of firm size, leverage, profitability, and board size on management risk disclosure. This research is quantitative. The research population comprises 52 mining companies listed on the IDX in 2018-2020. The sampling method used is purposive sampling to obtain 35 research samples. The research data was obtained from the company's annual report published on the Indonesia Stock Exchange's web page. Data were analyzed using multiple linear regression with SPSS version 22. The results showed that firm size, leverage, profitability, and board of commissioner's size have a significant effect on risk management disclosure simultaneously. Partially, firm size, leverage, and board of commissioner's size affect risk management disclosure, while profitability does not affect risk management disclosure.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENGGUNAAN FINTECH PADA UMKM DI KOTA BANDA ACEH MENGGUNAKAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) Rivaldi, Sultan; Dinaroe, Dinaroe
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.v7i1.20309

Abstract

Information technology is developing quite rapidly in the financial sector. Financial Technology (FinTech) offers many benefits so the adoption rate is very high at the individual to organizational level. In Indonesia, the implementation of FinTech is quite high because basically FinTech offers great benefits and conveniences. However, amid the high implementation of FinTech at the individual level and large business entities, the use of FinTech in MSMEs is still very low. This study aims to determine what factors influence the interest of MSME to use FinTech services using the Technology Acceptance Model (TAM) theoretical approach by adding a trust factor. The population of this research is all MSMEs in Banda Aceh City. The questionnaires were distributed directly and indirectly (online) from July 24 to August 27, 2021 using the Lemeshow sampling technique, a sample size of 130 was obtained. The research questionnaire data was then analyzed using the Structural Equation Modeling (SEM) method with the help of the SmartPLS 3.3.3 software. The results of data analysis show that perceived usefulness, perceived ease of use, and subjective norms have a positive and significant effect on behavioral intention to use FinTech in MSMEs. Meanwhile, the trust factor does not affect the interest in using FinTech in MSMEs.
ANALISIS DAMPAK PANDEMI COVID-19 TERHADAP HARGA SAHAM SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Lautania, Maya Febrianty; Dinaroe, Dinaroe; Linda, Linda
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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Abstract

This study aims to determine the impact of the COVID-19 pandemic on banking stock prices listed on the Indonesia Stock Exchange. Four banks were the sample that had the largest market capitalization in 2020, namely PT. Bank Central Asia tbk. (BBCA), PT. Bank Rakyat Indonesia (BBRI), PT. Bank Mandiri (BMRI) and PT. Bank Negara Indonesia (BBNI). The average share price announced 30 days before the first COVID-19 case was compared with the stock price after the announcement. The daily stock price used was at the closing rate. The results indicate that there is a significant decline in banking stock prices. BBNI shares experienced the largest depreciation in 30 days after the first case of COVID-19 occurred, which was -36.44%, followed by BMRI -28.52%; BBRI -27.74%, and BBCA -17.12%. This study shows that BBCA shares have a higher level of resistance to the COVID-19 than the other three stocks
PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, PERLINDUNGAN SISTEM INFORMASI. DAN KEMAMPUAN TEKNIK PEMAKAI SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANASI PADA INDUSTRI JASA PERHOTELAN DI BANDA ACEH Setiawati, Lilis; Dinaroe, Dinaroe
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the effect of information tecnology sophistication,information system protection, and user technical abability accounting information systems on the effectiveness of accounting information systems on the effectiveness of accounting information systems in the hospitality service industry in Banda Aceh. The population in this research is the hotel service industry in Banda Aceh, which consists of 14 hotels. The method in this study uses quantitative research methods with primary data obtained by questionnaires measured using a Likert scale. The sampling technique in this study was to use purposive sampling. With a total of 59 respondents. Multiple linear regression analysis techniques with SPSS 22. The results in this study indicate that : (1) The sophistication of information technology has a positive and significant effect on the effectiveness of accounting systems. (2) Protection of accounting information systems has a positive and significant effect on the effectiveness of accounting information systems. (3) User technical ability of users of accounting information systems has a positive and significant effect on the effectiveness of accounting information systems. (4) Information technology sophistication, protection of information systems, and technical ability of users of accounting information systems together have a positive and significant effect on the effectiveness of accounting information systems.
ANALISIS KESESUAIAN PENERAPAN STANDAR AKUNTANSI KEUANGAN SYARIAH UNTUK PEMBIAYAAN MURABAHAH DENGAN PSAK NOMOR 102 PADA LEMBAGA KEUANGAN MIKRO SYARIAH DI ACEH BESAR Maghfirah, Nurlaili; Mutia, Evi; Dinaroe, Dinaroe
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the implementation of Statement of Financial Accounting Standards (PSAK) Number 102 concerning murabahah financing in Sharia Cooperatives in Aceh Besar and determine the suitability of the application of PSAK 102 on murabahah financing in Sharia Cooperatives in Aceh Besar. The population of this research is 6 Sharia Cooperatives in Aceh Besar which are registered at the Office of Cooperatives and Small and Medium Micro Businesses in Aceh Besar District which are still active until now and which apply murabahah financing. The analysis was conducted by comparing the implementation of accounting treatment on murabahah financing transactions with PSAK 102. The results showed that the accounting treatment of sharia cooperatives in Aceh Besar in terms of recognition and measurement was not fully following PSAK 102, while the accounting treatment on the presentation and disclosure side was following PSAK 102.
Co-Authors Ahmad Nizam Bengi, Biizni Putri Cut Afrianandra Cut Inas Salsabila Cut Nadhirah Faisal Dini Ariani Diswandi Nurba, Diswandi Elly Susanti Erlidawati Erlidawati Evayani Evayani Evayani Evayani Evi Mutia Evi Mutia Fadhil, Rahmat Faisal, Cut Nadhirah Fakhrurrazi Farid Fazli Syam BZ Fazli Syam BZ Fazli Syam BZ, Fazli Fifi Yusmita Fitri , Alhusna Fonna, Rizki Putri Nurita Halim, Hendra Hamdi Harmen Humaira, Talitha Rachel Hussain, Mohd Rizal Bin In-In Hanidah Indayani Indra Mulya Iskandarsyah Iskandarsyah Iskandarsyah Iskandarsyah Madjid, Iskandarsyah Ismi Fadhliati Khairil Umuri Khairul Anwar Lilis Setiawati Linda Linda Linda Linda Lufika, Raihan Dara M. Ridha Siregar Maghfirah, Nurlaili Maharani, Riantari Maisarah Maisarah, Maisarah Maulana, M. Rizki Maya Febrianty Lautania Mirna Indriani Muhammad Yasar Nadirsyah Nadirsyah Ni Made Purnami Nurlaili Maghfirah Rahimi, Sayyid Afdhal El Raida Agustina Ramadhani, Evi Rivaldi, Sultan Rivani, Rivani Salsabilla, Dara Sarni Sarni Sitti Saleha, Sitti Sulaiman, Juliah Binti Sultan Rivaldi Syahfitri, Widya Syarifah Umaira Talitha Rachel Humaira Teuku Meldi Kesuma Teuku Muhammad Syahrizal Umaira, Syarifah Wahyuni, Darlisma Dwi Yossi Diantimala Yossi Diantimala Zuhri, Sarika