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Jurnal Ilmiah Ekonomi Terpadu
Published by Universitas Teuku Umar
ISSN : -     EISSN : 28085582     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Ekonomi Terpadu (jimetera) diterbitkan oleh Fakultas Ekonomi Universitas Teuku Umar. Jurnal ini bertujuan menjadi sarana bagi para mahasiswa dan dosen untuk mengembangkan dan mengkomunikasikan hasil-hasil riset dan/atau kajian analitis di bidang Ekonomi, Akuntansi, Manajemen, Bisnis dan bidang lain yang berkaitan. Jimetera terbit sebanyak 2 (dua) kali dalam setahun dengan periode terbit Januari dan Juli. Semua publikasi dapat diakses secara terbuka dalam teks lengkap dan bebas untuk diunduh.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 85 Documents
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Pengaruh Corporate Governance, Profitabilitas, Intensitas Modal Terhadap Penghindaran Pajak Yolanda Dwi Manita; Siti Samsiah; Intan Putri Azhari
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 2, No 1 (2022): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v2i1.4787

Abstract

Target penerimaan pajak di tahun 2020 adalah sebesar Rp1.198,8 triliun. Target penerimaan pajak tersebut harus meningkatkan kewaspadaan petugas pajak khususnya bagi Account Representative dan Pemeriksa Pajak seluruh KPP dalam mengawasi dan memeriksa wajib pajak yang terindikasi melakukan praktik penghindaran pajak. Kementerian Keuangan (Kemenkeu) mematok target penerimaan pajak di tahun 2020 mencapai Rp 1.198,82 triliun. Artinya, estimasi penghindaran pajak itu setara dengan 5,7 persen dari target akhir 2020. Perkiraan nilai penghindaran pajak itu juga setara 5,16 persen dibandingkan realisasi penerimaan pajak 2019 yang senilai Rp 1.332 triliun (Kementerian Keuangan 2020). Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance, profitabilitas dan intensitas modal terhadap penghindaran pajak dengan menggunakan metode kuantitatif data panel. Data penelitian ini diambil dengan cara mendownload laporan keuangan tahunan dari situs BEI dan situs perusahaan Properti dan Real Estate Periode 2016-2020. Hasil dari pengujian hipotesis dengan menggunakan analisis regresi data panel dengan tiga variabel independen yaitu Corporate Governance, Profitabilitas dan Intensitas Modal dan satu variabel dependen yaitu penghindaran pajak menunjukkan hasil bahwa Corporate Governance yang diproksikan dengan kepemilikan institusional tidak berpengaruh terhadap penghindaran pajak. Profitabilitas yang diukur dengan ROA berpengaruh signifikan dengan arah negatif terhadap penghindaran pajak dan Intensitas modal berpengaruh signifikan dengan arah positif terhadap penghindaran pajak. Penelitian ini hanya mengambil kepemilikan institusional dalam mengukur corporate governance dan hanya berfokus pada ROA dalam mengukur profitabilitas.Kata Kunci: Penghindaran Pajak, Corporate Governance, Profitabilitas, Intensitas Modal
Penerapan Akuntansi Murabahah Pada Koperasi Konsumen Syariah Politeknik Aceh (KOPMENSYAPA) Abthahi, Muhammad; Fauziah, Sri Rani; Sara, Fahmi; Nazalia, Roza
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 5, No 1 (2025): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines murabahah accounting in recognition, measurement, presentation, and disclosure at the Sharia Consumer Cooperative of Aceh Polytechnic (Kopmensyapa) using Financial Accounting Standards Statement (PSAK) 102. This study uses qualitative and descriptive methods. Data collection was carried out by observation, interviews, and documentation from primary and secondary sources. The results of the analysis found that the management of Kopmensyapa's murabahah accounting violated PSAK 102. First, Kopmensyapa's murabahah accounting process violated PSAK 102 because there was no accounting or inventory recording for recognition and measurement. Second, there was no accounting recording for recognition and measurement or murabahah inventory. Second, murabahah receivables were presented at net realizable value, and the pending margin was not deducted (counter-account). Third, the financial statements' disclosure of murabahah receivables does not include a report on the origin and allocation of zakat monies or the source and utilization of charitable contributions
Kepemimpinan dan Akuntabilitas Keuangan di Pemerintah Daerah Fran Giska Fadhiya Haya; Syukriy Abdullah
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 2, No 1 (2022): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v2i1.3737

Abstract

This literature discusses about the relation between leadership and accountability in local government. Accountability can develop in a transparent and democratic manner as well as freedom in expressing opinions. Therefore, the government must really realize that government and services cannot be separated from the public. The realization of regional financial accountability will be the basis for better governance and the government can provide financial accountability from public funds managed by local governments in order to gain public trust. Regional financial accountability is the responsibility of local governments related to regional financial management for the welfare of the community openly and honestly through the media in the form of presenting financial reports. Leadership is one of the important aspects of the organization, especially in the scope of local government administration. In the recent period, leadership is required to focus more on how the role of leadership in an organization will have a positive impact on the organization. Local governments face great pressure in the implementation of regional autonomy. There are two important institutions in local government, namely DPRD and regional apparatus based on regional regulations. Accountability to local governments will grow when supported by an accountable work environment. The main element of the environment is leadership
Strategi Peningkatan Penjualan Menggunakan Sosial Media Instagram Pada UMKM Tas Kerajinan Wahyu Susi Prastiyani; Budi Hartono
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 2, No 2 (2022): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v2i2.5695

Abstract

During this COVID-19 pandemic, many UMKM are maximizing the potential of small communities in their area. As an effort to encourage the marketing of their products online, digital marketing through online media is the right choice for UMKM to increase their product sales. This study aims to understand how digital marketing strategies are for small and medium-sized businesses that are not yet online and their impact on the competitiveness of these small and medium-sized businesses. This research uses literature study, raw data based on structured interviews and in-depth interviews with craftsmen. The results of this study indicate that most UMKM have used social media as a sales strategy. The most widely used social media is Instagram then followed by Facebook, E-marketing, new with traditional marketing. One of the perceived benefits of using social media is to increase the volume of product sales.
Analisis Pengaruh Jumlah Industri Besar Dan Upah Minimum Provinsi Terhadap Pertumbuhan Ekonomi Di Provinsi Aceh Meurah Intan; Yoyon Safrianto
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 2, No 2 (2022): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v2i2.5229

Abstract

The number of large industries actually really helped of public and governments in terms of revenue or income where by the presence of large industries so minimum wage workers can be set in accordance with the need. Wages is a concrete manifestation of a form of an exchange that occurs between users of services and providers, minimum wages to into a minimum standards used by the entrepreneurs or to the offender industry for provides wages to workers in effort or it works .This research used a regression spss version 17. Based on the results of research conducted, so it can be concluded is as follows: linear regression equation the results and the worship of idols can be seen that the value of X1 (the number of large industries) as much as -0,055X1 meaning that the number of large industries aceh province are reduced as much as 1 unit and would cause a decrease of percent 0,055. T acount value on the variable of X1 (big industries) greater than the ttable (2,302>1,796), significance to the level of errors α = 0,050 ( 0,042<0,050 ), which means that the number of big industries a factor that can promote economic growth significantly. Based on the result of multiple linear regression can be seen that the UMP of -3,839 means when down by the UMP 1 will cause a decrease in economic growth at -3,839 percent. UMP less than of the ttable (1,107<1,796 ), lt significance to the level of errors α = 0,050 ( 0,292>0,050 ), this means the ump was the factor that cannot increase economic growth significantlyKeywords: economic growth, provincial minimum wage, the number of industry
Penerimaan Teknologi Sistem OSS di DPMPTSP Kabupaten Nagan Raya Cut Enna Febrianda
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 3, No 1 (2023): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v3i1.6469

Abstract

Information technology helps make the public service process much faster and more precise. The same service also forces service users to adapt to the computing and information programs offered by the service provider, making it easier for them to receive the services they want. OSS is a solution for licensing service users to get their services without attending the DPMPTSP office. This research wants to see how far service users can adapt to the OSS program and whether they feel comfortable with it. The results of the 73 research samples in this study showed that PU has a beta coefficient more significant than the PEOU variable in predicting attitudes towards using OSS. This means that the information system developed by the government has a high acceptance level because users must prioritize the usefulness of the system that has been developed from the previous system. 
Analisis Perlakuan Akuntansi terhadap Pembiayaan Musyarakah pada Bank Syariah Indonesia KCP Blangpidie Kuta Tuha Dhea Anidar; Dewi Sartika
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 3, No 1 (2023): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v3i1.6223

Abstract

This study analyzes the accounting treatment of Musyarakah financing at Bank Syariah Indonesia  (BSI) KCP Blangpidie Kuta Tuha to determine whether implementing the Musyarakah contract at the BSI KCP Blangpidie Kuta Tuha is following PSAK No. 106. This study uses a qualitative descriptive research method using primary and secondary data sources collected through field observations, interviews with bank managers, and documentation. The results of this study indicate that the accounting treatment at BSI KCP Blangpidie Kuta Tuha regarding recognition, measurement, and disclosure follows PSAK No. 106. However, the accounting treatment related to the presentation is not tracking PSAK No. 106 because BSI presents cash and assets as musyarakah receivables, whereas based on PSAK 106, paragraph 35 states that cash or assets handed over to active partners are presented as musyarakah investments. BSI KCP Blangpidie Kuta Tuha is expected to be able to ensure the Musyarakah financing under PSAK No. 106. 
Analisis Dugaan Transaksi Mencurigakan Untuk Kepentingan Ilegal Pada Nasabah Bri Kcp Simpang Tiga Kota Pekanbaru Endang Sri Wahyuningsih; Siti Rodiah
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 3, No 1 (2023): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v3i1.6148

Abstract

This study aims to determine the settlement of suspected suspicious transactions related to online gambling at BRI KCP Simpang Tiga. The problem studied is resolving customers suspected of carrying out suspicious transactions. Data were collected by interview and document recording; and analyzed using case study analysis with a qualitative approach. The results of the research show (1) customers provide different information to the bank; (2) customers who are suspected of making suspicious transactions, their account card must be immediately blocked so that irresponsible parties cannot misuse them; (3) if the accounts are not immediately closed or blocked, more people will be deceived; (4) before the account is blocked, the bank must confirm with the customer by visiting; and (5) the customer makes a statement. If something similar happens, the customer cannot open a new account at BRI. To avoid fraud related to online gambling transactions, customers should not easily give their accounts or personal data to others. To avoid being misused by irresponsible parties, customers must maintain data confidentiality, such as not providing usernames, passwords and OTP codes to any party, including family, friends, and the bank.
Pengaruh Gaya Kepemimpinan Transformational dan Lingkungan Kerja Terhadap Kinerja Pegawai di Kantor Xyz dania merija
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 3, No 2 (2023): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v3i2.6609

Abstract

Saat ini, gaya Kepemimpinan Transformational telah menjadi perhatian atau kebutuhan diberbagai Instansi, tidak terkecuali di Instansi Pemerintah. Suatu keharusan bagi setiap untuk mencapai kinerja yang baik agar dapat memenuhi tujuan suatu Instansi. Maka Gaya Kepemimpinan Transformational dan Lingkungan Kerja dapat mempengaruhi Kinerja Pegawai. Penelitian ini menggunakan metode kuantitatif dengan sampel sebanyak 30 responden. Objek peneletian merupakan seluruh karyawan yang ada pada kantor XYZ. Penelitian ini memberikan implikasi bahwa Gaya Kepemimpinan Tranformational dan Lingkungan Kerja telah berdampak terhadap kinerja Pegawai di kantor XYZ. Teknik analisis pada penelitian ini menggunakan analisis deskriptif, uji validitas, uji reabilitas, asumsi klasik dan regresi linear berganda. Pengolahan data menggunakan SPSS. Dari hasil penelitian ini menunjukkan bahwa variabel Gaya Kepemimpinan Transformational (x1) berpengaruh signifikan terhadap Kinerja Pegawai pada Kantor XYZ sedangkan Lingkungan Kerja tidak memiliki pengaruh signifikan terhadap Kinerja Pegawai pada kantor XYZ.
Analisis Pelaporan Keuangan Segmentasi Pada PT. Mayora Indah Tbk Beni Wahyu Ariyudi; Fahmi Fadilla; Aulia Rahmi; Rama Gita Suci
Jurnal Ilmiah Ekonomi Terpadu (Jimetera) Vol 3, No 2 (2023): JURNAL ILMIAH EKONOMI TERPADU
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jimetera.v3i2.7899

Abstract

Disclosure of financial statements is one of the things that must be done by companies that have gone public. This study aims to analyze the performance of PT. Mayora Indah Tbk through its 2018-2022 financial statements which are listed on the Indonesia Stock Exchange (IDX) with PSAK No. 5. This study uses qualitative methods while the sampling technique uses a porposive sampling technique. Sampling is based on data from the financial statements of the PT segment. Mayora Indah Tbk which is divided into three segments, namely packaged processed food, packaged processed drinks and financial services business. Based on research that has been carried out through a ten percent test on revenue, profit and loss, and assets of PT. Mayora Indah Tbk makes the processed food and packaged processed beverage segments reportable, while the financial services business segment cannot be reported because it does not meet the ten percent test conducted on the three business segments of PT. Mayora Indah Tbk.

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