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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 23 Documents
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Search results for , issue "Vol 1, No 2 (2016): November 2016" : 23 Documents clear
PENGARUH THIN CAPITALIZATION, RETURN ON ASSET, DAN CORPORATE GOVERNANCE PADA PERUSAHAAN JAKARTA ISLAMI INDEX (JII) Ismi, Fadhil; Linda, Linda
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine the effect of independent variables on tax avoidance of companies listed in Jakarta Islamic Index (JII) in the period of 2011 to 2015.Independent variables used in this study are thin capitalization, return on asset,and corporate governance. Corporate governance is proxied by public ownrship, the proportion of independent directors, audit quality and audit comittee. By using purposive sampling method, from 30 companies listed in JII, 15 companies are choosed as the sample of this study.The type of data used in this study is secondary data which is financial statement. Collecting data technique used in this study is documentary. Data is analyzed by statistical analysis using a multiple regression analysis. Then data is processed by IBM Statistical Package for Social Science (SPSS) 23th version program. The result of the study show that 16,5% dependent variable or tax avoidance can be explained by independent variables. Simultaneously the independent variables have effect n tax avoidance. Individually thin capitalization, return on asset and the proportion of independent directors have positive effect on tax avoidance and insignificant, audit comittee have negative effect on tax avoidance and insignificant.While public ownership have positif effect on tax avoidance and significant, and audit quality have negative effect on tax avoidance and significant.Keywords : Tax avoidance, thin capitalization, return on asset, corporate governance, public ownership, the proportion of independent directors, audit quality, audit comittee.
Pengaruh Return On Asset,Bopo Dan suku Bunga Terhadap Tingkat Bagi Hasil Deposito Mudharabah Bank Umum Syariah Rahayu, Putri Ayu; Bustamam, Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research is an empirical study titled on the Influence of ROA, ROA, and interest rates on the level profit sharing mudarabah Islamic commercial bank deposits. This study aims to determine simultaneously or partial influence of ROA, ROA, and interest rates on the deposits tingkat for mudharabah on sharia banks in Indonesia.The population in this study are all Islamic banks which submit financial statements to the bank Indonesia totaling as many as 10 banks. Due to insufficient sample size or less than 100 then the entire population made in the research sample. This research uses secondary data Islamic commercial bank's financial statements the period 2012-2014 provided websitus Bank Indonesia. Secondary data were then analyzed using multiple linear regression formula with the help of the SPSS.The results of the study explained that ROA positive and significant effect on the level of profit sharing mudarabah deposits in Islamic banks in Indonesia. BOPO and no significant negative effect on the deposits mudaraba tinhgkat for sharia banks in Indonesia. Interest rates positive and significant impact on the level of profit sharing mudarabah deposits sharia banks in Indonesia. Relations ROA, ROA and interest rates to the level of revenue sharing mudarabah deposits is relatively strong.But the role of ROA, ROA and interest rates in affecting the rate for deposits mudarabah Islamic banks in Indonesia is still less dominant in the appeal of other variables. Keywords: ROA, ROA, Interest Rate and Level Sharing Mudharabah deposits
PENGARUH PELAKSANAAN ANGGARAN BELANJA MODAL DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH KOTA BANDA ACEH Nurina, Nurina; Yahya, M. Rizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the effect of implementation of capital expenditure and adherence to laws and regulations on accountability performance of city agencies Banda Aceh. The research objective was to determine the effect of the implementation of the capital expenditure budget and compliance with laws and regulations to the accountability of the performance of city agencies Banda Aceh partial or collectively. The of this study was population treasurer of 30 working units in the city of Banda Aceh, which have 90 treasurer. Primary data were collected by distributing questionnaires. Data analysis used is multiple linear regression model. The results of the study can be explained that the implementation of the capital expenditure has positive influence on performance accountability of government agencies in Banda Aceh. Obedience to the laws and regulations has positive effect on performance accountability of government agencies in Banda Aceh. The correlation between the variable capital expenditure budget implementation and compliance with laws and regulations with the accountability of the performance of city agencies Banda Aceh is positive and relatively strong. The role of variable capital expenditure budget implementation and compliance with laws and regulations with the accountability of the performance of city agencies Banda Aceh is still more dominant than the other variables.Keywords The implementation of the capital budget, adherence to the rule of law, accountability of the performance of government agencies
PENGARUH KEBIJAKAN SPIN-OFF, BEBAN OPERASIONAL PENDAPATAN OPERASIONAL (BOPO), DANA PIHAK KETIGA (DPK), DAN NON PERFORMING FINANCING (NPF) TERHADAP PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA Sihombing, Novri Hasian; Yahya, M. Rizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine the effect of independent variables on profitability of islamic banking in indonesia for the period of 2008 to 2015. Independent variables used in this study are spin-off policy, operating expense to operating income (OEOI), third party fund, and non performing financing (NPF). The method that used for this study is purposive sampling, from 12 islamic banking in indonesia, 6 islamic banking are choosed as the sample in this study. The type of data used in this study is secondary which is financial statement. Collecting data technique used in this study is documentary.Data is analyzed by statistical analysis using a multiple regression analysis. The data is processed by IBM Statistical Package for Social Science (SPSS) 20th version program. The result of the study show that 48,7% dependent variable or profitability ratio can be explained by the four of independent variables. Silmutaneously the four of independent variables have effect on profitabilit. Individually spin-off policy and third party fund have not effect on profitability. Meanwhile, operating expense to operating income varibles have effect significant on profitability.Keywords: profitability, spin-off policy, operating expense to operating income, third party fund, non performing financing, islamic bank.
ANALISIS PENERAPAN METODE VARIABLE COSTING DALAM MENENTUKAN HARGA POKOK PRODUKSI PADA UKM DI BANDA ACEH Sari, Vanda Novita; BZ, Fazli Syam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Cost of production is a collection of the costs incurred to process raw materials into finished goods. The study is aimed to know how calculation of the cost of production in the home furnishings industry UKM using variable costing method. the sample of this study as many as 10 SMEs (Annex 3) with Characteristic which produce two-door closet and a dining table laminating a size of 120 x 90 x 75 cm. The method used is descriptive analysis method, which is just to explain or deskriptive how determine Cost of production with ude the Variable Costing of UKM in the industrial sector of building materials for home furnishings in Banda Aceh especially for produce two-door closet and a dining table laminating a size of 120 x 90 x 75 cm. The study states that the calculation of the cost of production is generating significant differences that affect the determination of the selling price. To that end, the company should separate the costs of production and non-production costs and further optimize its production activities so as to produce the exact cost of production at a low cost, order that the company can earn a maximum profit.Keyword: Cost Of Product, Variable Costing.
PENGARUH CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011-2015 Marfirah, Dina; BZ, Fazli Syam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to examine the influence of institutional ownership, board of directors, audit quality, audit committee, and leverage against tax avoidance. The population in this research is manufacturing companies listed in Indonesia Stock Exchange during 2011 to 2015 with the number of 132 companies. The samples were selected in the study using purposive sampling method. Testing the influence of institutional ownership, board of directors, audit quality, audit committee, and leverage against tax avoidance measures. Research analysis using multiple linear regression with SPSS 20.0. The results showed there were 46 companies meeting the targets set out in the study population. Based on the test results of multiple linear analysis with a significance level of 35.8%, the results of this study concluded that: (1) institutional ownership effect on tax avoidance (2) commissioners effect on tax avoidance (3) The tax effect on audit quality avoidance (4) audit committee influence on tax avoidance (5) the leverage effect on tax avoidance.Keywords : institutional ownership , board of directors , audit quality , audit committee , leverage , tax avoidance .
PENGARUH TINGKAT BAGI HASIL DEPOSITO MUDHARABAH, FINANCING TO DEPOSIT RATIO, DAN SUKU BUNGA DEPOSITO TERHADAP PERTUMBUHAN DEPOSITO MUDHARABAH PADA BANK UMUM SYARIAH DI INDONESIA Ruslizar, Ruslizar; Rahmawaty, Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objective of the research was to find out the influence of Mudharabah Deposit Revenue Sharing, Financing to Deposit Ratio, and Deposit Interest Rateon Mudharabah Deposit growth simultaneously and partially on TheIslamic Banks in Indonesia. The research used causal asosiative design. The population was 11Islamic Banks in Indonesia, and whole observed. The period of observation was since 2012 until 2014, so there were 33 analysis units all together. The data were processed by using multiple linear regression tests with an SPSS software program. The result of the research showed that mudharabah deposit revenue sharing, Financing to Deposit Ratio, and deposit interest rate both simultaneously and partially influenced Mudharabah Deposit Growth.Keywords: Mudharabah Deposit Revenue Sharing, Financing to Deposit Ratio, Deposit Interest Rate, Mudharabah Deposit Growth
ANALISIS PERBANDINGAN KINERJA KEUANGAN, ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM ANTARA PERIODE SEBELUM DAN SESUDAH MERAIH INDONESIA SUSTAINABILITY REPORTING AWARD (ISRA) Mauli Randina, Teuku Muhammad; Fachrizal, Fachrizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objective of this study is to analyze the differences of financial performance, abnormal return and stock trade volume in companies who have achieved ISRA in 2012-2014 period. This event study observed the financial performance with net profit margin, sales growth and earnings per share as its proxies at the time of 3 years before and 3 years after the achievement of ISRA. This study also observed the abnormal return and stock trade volume at the time of 5 days before and 5 days after the event. This study used secondary data; financial reports, closing stock prices and daily stock trade volume from Bursa Efek Indonesia. Samples used in this study were the companies that achieved ISRA award in 2012-2014 period.The result showed that: (1) There was no significant differences in financial performance between the period prior to ISRA achievement and the period after the achievement when the proxies used were net profit margin and sales growth. But with earnings per share used as financial performance proxy, The differences between periods were exist. (2) There was no significant difference in abnormal return between the period prior to ISRA achievement and the period after the achievement. (3) There were significant differences in stock trade volume between the period prior to ISRA achievement and the period after the achievement.Keywords - net profit margin, sales growth,earnings per share, abnormal return, stock trade volume, ISRA.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN PENERAPAN METODE FULL COSTING PADA UMKM KOTA BANDA ACEH Maghfirah, Mifta; BZ, Fazli Syam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Calculation and acquisition cost of production is strongly Influenced by the application of the method right, so the cost of production is obtained to indicate the actual value occurs. This study conducted on Banda Aceh micro, small and medium enterprises, especially processing businesses of tofu. The purpose of this study is to analyze the production cost price calculation and allocation of costs applied by Banda Aceh micro, small and medium enterprises with the calculation the cost of production using the full costing method. The type of data used in this study is qualitative data which presented in a descriptive or shape description, and quantitative data is presented in the numbers. Sources of data derived from primary data results of interviews conducted with business owners tofu in Banda Aceh, and secondary data obtained from the literature review and other literature that supports the writing of this study. The results indicate that the acquisition cost of production using the full costing method is better in analyzing production costs, its caused the calculation cost of production using the full costing method has included all overhead costs, both fixed and variable during the production process.Keywords Cost of Production, Full Costing, Process Cost
ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI BERBASIS DATA PADA SISTEM PERSEDIAAN DAN PENJUALAN (STUDI KASUS PADA CV PRIMA MOTOR, BANDA ACEH) Risky, Sheila Fathia; Evayani, Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The system inventory and sales is a thing that is not familiar to a company. CV Prima Motor is a company engaged in workshop (automotive). Handling data using manual systems resulting in frequent errors. In the development of the company to see the existence of stock items are still using manual systems so that it takes a very long time. Same is the case with a system inventory, sales system on the company also still use the manual system so that employees are very easy of doing the cheating. The goal of the research is to design an information system accounting-based data on inventory and sales systems in order to facilitate employees in search of stock items and reduce fraud committed by employees. Design system uses the Visual Basic 6.0 programming language and MySQL as its data base. In this study using qualitative descriptive method.The results of this research is to produce an application that can perform inventory control and sales transactions that are more informative so it can make the goods that enter or exit. Keywords: System inventory, Sales System, Visual Basic 6.0, Database

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