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Nuraini A
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Universitas Syiah Kuala, Fakultas Ekonomi dan Bisnis, Jurusan Akuntansi didukung oleh IAI KAPd Wilayah Aceh Kopelma Darussalam, Banda Aceh, Indonesia - 23111
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INDONESIA
JIMEKA
Published by Universitas Syiah Kuala
ISSN : -     EISSN : 25811002     DOI : https://dx.doi.org/10.24815/jimeka.v10i3.34673
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
Subjek area penelitian yang masuk kedalam ruang lingkup dan cakupan Jurnal Ilmiah Mahasiswa Ekonomi Akuntani (JIMEKA) adalah sebagai berikut: Islamic accounting Public sector accounting Auditing Capital market Accounting information system International accounting Accounting theory Financial accounting Management accounting Behavioral accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 30 Documents
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Search results for , issue "Vol 1, No 1 (2016): Agustus 2016" : 30 Documents clear
ANALISIS PERILAKU STICKY COST PADA BIAYA PRODUKSI DAN NON-PRODUKSI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014) Vonna, Suci Riskia; Daud, Rulfah M.
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The aim of this research is to investigate whether there is any indication of sticky cost behavior on the production and non-production costs. The cost stickiness can be indicated by response costs of production and non-production costs to changes in net sales. This study is an empirical study using multiple linear regression analysis. The samples of this study are manufacturing companies listed in Indonesia Stock Exchange during 2011-2014. Samples are taken by simple random sampling method. Total sample of companies used are 57 companies.The research results provide of sticky cost behavior indication on production and non-production costs in Indonesian manufacturing company. With the result of this study, non-production costs are sticky but production costs are not sticky.Keywords sticky costs, production cost, non-production costs
PENGARUH CAPITAL INTENSITY RATIO, INVENTORY INTENSITY RATIO, OWNERSHIP STRUCUTRE DAN PROFITABILITY TERHADAP EFFECTIVE TAX RATE (ETR) (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011 -2014) Putri, Citra Lestari; Lautania, Maya Febrianti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objectives of the research are to examine the effect of capital intensity ratio, inventory intensity ratio, ownership structure, dan profitability on effective tax rate (ETR) both simultaneously and partially. In this research, ownership structure variable using managerial ownership and institutional ownership. Profitability measured by using ROA (Return on Asset)..Data were collected from the financial statements of the manufacture companies that listed at Indonesia Stock Exchange. Research conduct in 4 years (2011-2014). By using purposive sampling, there are 60 companies fulfilling the sample criteria. Multiple linier regression model is used to test the hypothesis.The results of this research are capital intensity ratio, inventory intensity ratio, ownership structure, and profitability simultaneously influence on ETR. Ownership structure partially does not have affect on ETR. Partially, Capital intensity ratio and inventory intensity ratio have negative influence to ETR and profitability has positive influence on ETR.Keywords : Capital intensity ratio, inventory intensity ratio, ownership structure, profitability, and ETR.
PENGARUH OPINI AUDIT, FINANCIAL DISTRESS, DAN PERTUMBUHAN PERUSAHAAN KLIEN TERHADAP AUDITOR SWITCHING (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Faradila, Yuka; Yahya, M Rizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the effect of audit opinion, financial distress, and growth of the clients company on auditor switching among manufactures companies listed in Indonesia Stock Exchange in 2010-2014. Secondary data were sourced from the financial statements, published by the capital market reference center at the Indonesia Stock Exchange.The research type used in this research is hypothesis testing, by using purposive sampling method. There are 30 samples of the data that become the object to be researched. This research uses logistic regression analysis to test the hypothesis.The results of this research show that audit opinion, financial distress,and growth of the clients company have effect on auditor switching. Partially the research shows that (1) audit opinion significantly influences auditor switching (2) financial distress do not affects auditor switching, and (3) growth of the company significantly influences auditor switching.Keywords Audit Opinion, Financial Distress, Companys Growth, Auditor Switching
Manajemen Pembiayaan dan Pelaporan Keuangan Program Microfinance Syariah Berbasis Masyrakat (MISYKAT) di Lembaga Keuangan Mikro Syariah Baitul Mal Aceh Fajri, Nurul; Ibrahim, Ridwan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research was conducted at the Institute of Islamic Microfinance Baitul Mal of Aceh, with the aim to determine the financial management practices of Community-Based Program Islamic Microfinance and financial reporting of financing Islamic Microfinance Community-Based Program.This research using descriptive analysis with an emphasis on understanding the issues based on the conditions of reality to explain the description in the form of the sentence, with the source of the data used are primary data obtained directly from the research.The results showed the distribution of funding for microfinance islamic community based on Micro Finance Institutions Sharia Baitul Mal Aceh distributed to mustahik to approach the concept of 5C + 1S, which includes character, ability / capacity, capital, collateral and economic situation / condition, with the number of mustahik financing receiver as much as 2,083 people with average growth rate of as much as 694 people per year mustahik, and the amount of financing provided as much as Rp 7.963.850.000,- the rate of growth of an annual average of Rp 2,654,616,667, -. Financial reporting conducted by Microfinance Institutions Sharia Baitul Mal of Aceh are in accordance with the statement of financial accounting standards (SFAS) No. 101 concerning the presentation of the financial statements of sharia, which includes the statement of financial position (balance sheet), income / loss, cash flow statement and notes financial statements (CALK).Keywords: Islamic Microfinance Financing and Financial Reporting
ANALISIS PERBEDAAN KINERJA KEUANGAN PENDAPATAN ASLI DAERAH PEIODE OPINI NON WTP DAN PERIODE OPINI WTP (Studi Pada Kabupaten/Kota di Provinsi Aceh Tahun 2013-2014) Dari, Yuni Wulan; Yahya, M Rizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine and analyze the differences in financial performance of local revenue (PAD) during the periods of non unqualified opinion and unqualified opinion among districts/municipalities within Aceh Province Aceh in 2013-2014. Population of the study is 23 districts/municipalities of Aceh province. Using purposive sampling technique, 10 districts/municipalities were choosen as the sample of the study according to the criteria that those districts/municipalities should have audit opinion improvement, from non unqualified in 2013 became unqualified in 2014. The data used was the budget realization statement of each district/municipality for the year 2013-2014. Paired sample t-test was used to analyze the data.The results of the study showed that the financial performance of local revenue (PAD) during non unqualified opinion period have no different compare to qualified opinion period in districts/municipalities of Aceh Province for the year 2013-2014. In the aspect of the degree of fiscal decentralization and financial independence ratio, financial performance of local revenue during non unqualified period differs from unqualified period. In addition, based on the effectiveness and growth of local revenue ratios, financial performance of local revenue in districts/municipalities of Aceh Province have no different within these two periods.Keywords: Financial Performance, Local Revenue (PAD), Audit Opinion, Degree of Fiscal Decentralization, Effectiveness of Local Revenue (PAD) Ratio, Growth of Local Revenue (PAD) Ratio, and Financial Independence Ratio.
PENERAPAN METODE ACTIVITY-BASED COSTING DALAM PENETAPAN TARIF JASA RAWAT INAP PADA RUMAH SAKIT CUT MEUTIA LANGSA Waleny, Fina Maghfira; Basri, Hasan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The study aims to determine the application of activity-based costing method in determining the rates of hospitalization services in public hospitals Cut Meutia Langsa. The method used are descriptive and comparative analysis. Data used in the research are primary and secondary data, which are gotten from intern company in 2015. Primary data gotten from interview and direct observation, meanwhile secondary data gotten from hospitals cost report.The use of the Activity-Based Costing method in the determination of tarrifs for inpatient services presented more accurate and precise. So that the result from this research show that rate of the hospitalization was distored (undercostind and overcosting). Undercosting occur in Super VIP room rates, while the rates for rooms VIP Exclusive, I, II, and III were experienced undercosting.Keywords Activity-Based Costing, cost, cost driver, and tariff for inpatient service
PENGARUH DUKUNGAN MANAJEMEN PUNCAK DAN KEMAMPUAN TEKNIK OPERATOR SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS INFORMASI AKUNTANSI (Studi pada Lembaga Keuangan Mikro di Kota Banda Aceh) Ikhsan, Muammar; Bustamam, Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aimed to examine the effect of top management support and the operator technical ability accounting information system on the quailty of information system at micro finnance institutions in Banda Aceh. The sampling method using census method. In this study the data needed all population sampled 51 people. The collection of data and information needed in the study conducted by the research field. The data used is primary data obtained directly from the subject of research in the form of a questionnaire. Assessment of the effect of independent variables on the dependent variable is done by using a multiple regression model using SPSS 20. The results showed that either partially or simultaneously, top management support and the operator technical ability affects the quailty of information system at micro finnance institutions in Banda Aceh. Keywords top management support, the operator technical ability, accounting information system, quality of information system and micro finnance institution.
ANALISIS PENGGUNAAN METODE RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING, AND CAPITAL (RGEC) DALAM MENGUKUR KESEHATAN BANK PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2012-2014 Khalil, Muhammad; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research aims to analyze the usage of Risk Profile, Good Corporate Governance, Earning and Capital (RGEC) method to measure bank health on Islamic Banks in Indonesia between 2012-2014. This research used RGEC method which is an innovation from Capital, Asset, Management, Earning, Liquidity and Sensitivity to Market Risk (CAMELS) method to analyze and measure bank health by using composite rank calculation on financial report. Total Islamic banks in this research are 11 banks, which are Bank Syariah Mandiri, BNI Syariah, Bank Muamalat Syariah, Bank Mega Syariah, BRI Syariah, BCA Syariah, Bank Syariah Bukopin, Bank BJB Syariah, Bank Panin Syariah, Bank Maybank Syariah and Bank Victoria Syariah. The result during 2012-2014 period showed that bank with the healthiest predicate in 2012 was Bank Muamalat Syariah, and in 2013 were Bank BNI Syariah and Bank Mega Syariah 2013 also in 2014 were bank Bank Panin Syariah and Bank BNI Syariah.Keywords: RGEC Method, Risk Base Bank Rating
PENGARUH KECUKUPAN MODAL DAN KOMPETISI TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA Mauliza, Dessy; Daud, Rulfah M.
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study is conducted to analyze the influence of capital adequacy and competition against sharia banks profitability. This study applied census method , where studys population was all sharia bank enlisted in Bank of Indonesia within 2013 until 2015 period. Data used in this study were secondary data.Results of this study show that capital adequacy and competition together influenced sharia banks profitability. Partially, capital adequacy had negative influence against banks profitability while competition had positive influence against sharia banks profitability.Keywords Capital Adequacy Ratio, Competition, Profitability (ROA).
PENGARUH MARKET VALUE ADDED, ECONOMIC VALUE ADDED, KEBIJAKAN DIVIDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Syahirah, Cut Sarah; Lautania, Maya Febrianti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this study is to examine the effect of market value added, economic value added, dividend policy and managerial ownership on firm value of manufacturing companies listed in Indonesian Stock Exchange in the period of 2010 to 2014. By using purposive sampling method, from 125 manufacturing companies listed in Indonesian Stock Exchange, 24 manufacturing companies are choosed as the sample in this study.The results of the study show that dependent variable or firm value can be explained by the four of independent variables. Simultaneously the four of independent variables have effect on firm value. Market value added, economic value added, dividend policy, and managerial ownership have significant positive on firm value.Keywords: Market Value Added, Economic Value Added, Dividend Policy, Managerial Ownership, Firm Value

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