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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 8 Documents
 1 
Search results for , issue "Vol 10, No 1 (2025): Februari 2025" : 8 Documents clear
EFEKTIVITAS PENDAYAGUNAAN ZAKAT PRODUKTIF BERDASARKAN ZAKAT CORE PRINCIPLES Rohma, Mauliya; Pujiati, Tri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 1 (2025): Februari 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i1.33661

Abstract

The phenomenon of zakat empowerment in Jombang, East Java, presents challenges that must be addressed to alleviate poverty. This study aims to assess the effectiveness of utilizing productive zakat funds based on the Zakat Core Principles at LAZNAS Yatim Mandiri Jombang. A descriptive qualitative method was employed in this research. Data were collected through field observations, semi-structured interviews, and documentation. The effectiveness of productive zakat funds was evaluated using the Allocation to Collection Ratio (ACR) and the speed of zakat distribution. The findings reveal that the average distribution of zakat funds for the mustahik economic empowerment program from 2019 to 2023 falls under the Fairly Effective category, at approximately 50%. Additionally, the distribution speed for the five mustahik economic empowerment programs at LAZNAS Yatim Mandiri Jombang is categorized as fast and efficient. This study concludes that LAZNAS Yatim Mandiri Jombang has well-defined and appropriate mustahik targets, ensuring that productive zakat funds are effectively allocated. The findings highlight the potential of zakat as an optimal tool for poverty alleviation and social empowerment.
PENGARUH PENGENDALIAN INTERNAL, MORALITAS INDIVIDU, DAN KOMPETENSI APARATUR TERHADAP PENCEGAHAN FRAUD Juliandika, Dimas; Fitri, Fauziah Aida; Fadhlia, Wida; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 1 (2025): Februari 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i1.33932

Abstract

This study explores the effects of internal control, individual morality, and apparatus competence on fraud prevention in local governance. The research was conducted among administrators and village government workers in Kuta Alam District, involving a sample of 55 respondents selected through a purposive sampling strategy. Data were collected and distributed through surveys and analyzed using multiple linear regression with IBM SPSS Statistics 25. The results indicate that internal control, individual morality, and apparatus competence positively affect fraud prevention. Internal control is identified as a critical factor with a strong positive influence, demonstrating its essential role in reducing fraud risks. Apparatus competence also significantly contributes to fraud prevention, highlighting the need for skilled and capable personnel to ensure accountability. However, individual morality shows only a minimal influence, suggesting its limitations in mitigating fraud independently. Strengthening internal controls and improving personnel competence are crucial strategies for enhancing governance and preventing fraudulent practices.
FINANCIAL APPLICATION OF PALM PLASMA IN OIL PALM PLANTATIONS IN INDONESIA BY-LAW NUMBER 11 OF 2020 Manik, April Tiodora
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 1 (2025): Februari 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i1.33863

Abstract

Law Number 11 of 2020 Article 29 contains business licensing for cultivation starting from land use areas, forest area release areas, facilitation of the development of surrounding community gardens covering an area of 20% of the land area, along with reporting to the central government and regional governments. However, compliance with this regulation remains inconsistent, and there is limited empirical research assessing the extent to which companies adhere to this requirement. Moreover, the relationship between financial reporting and the implementation of palm oil plasma has not been extensively explored. This study discusses how oil palm plantation companies in Indonesia have appropriately implemented Law Number 11 of 2020, especially in community plantation development facilities of 20%, known as palm oil plasma, and its relationship with financial reporting. This study uses a sample of seven plantation companies in Indonesia with a scale from 2019 to 2023. The study method uses quantitative study techniques. This study examines the application of palm plasma in oil palm plantations in Indonesia by Law Number 11 of 2020. The independent variable refers to Indonesia by Law Number 11 of 2020, while the dependent variable refers to the application of palm plasma in oil palm plantations. Based on the results of statistical tests, it can be concluded that seven oil palm plantation companies in Indonesia have not been able to implement Law Number 11 of 2020, as they have not properly applied the palm plasma system. This may be due to financial constraints, lack of infrastructure, or limited support from stakeholders. Additionally, challenges such as unclear regulatory guidelines, difficulties in land acquisition, and weak coordination between companies and smallholder farmers may have contributed to the ineffective implementation.
PENGARUH CORPORATE GOVERNANCE DAN PENGUNGKAPAN ESG TERHADAP KINERJA PERUSAHAAN YANG TERINDEKS SCORE RISIKO ESG TINGGI Arvi Lingga, Tasha Putri; Linda, Linda; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 1 (2025): Februari 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i1.31501

Abstract

This research aims to examine the influence of corporate governance and Environmental, Social, and Governance (ESG) disclosure on company performace, as well as to investigate the differences in company performance before and after being indexed with high and severe ESG risk scores. The population in this study includes all companies with ESG risk scores. The data used is secondary data derived from annual and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The data was tested using SPSS 26 software. The findings of the study indicate that independent commissioners and the board of directors significantly influence company performance, while the audit committee and ESG disclosure do not show a significant impact. Additionally, the LQ 45 index as a dummy variable also has a considerable influence on company performance. There is no substantial difference in company performance before and after being indexed with high and severe ESG risk scores. The conclusion of this study confirms that corporate governance practices and ESG disclosure play an important role in achieving good company performance.
AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Rahadi, Farhan Dama; Lautania, Maya Febrianty; Nadirsyah, Nadirsyah; Asmara, Jhon Andra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 1 (2025): Februari 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i1.31557

Abstract

This study aims to examine the influence of human resource development, regulatory compliance, and monitoring intensity on the performance accountability of government agencies. The population consists of 20 Regional Government Work Units (SKPD) in Aceh Jaya Regency. The sample includes heads of departments, secretaries, heads of general and staffing sub-divisions, and heads of planning and finance sub-divisions, selected through purposive sampling, with a total of 80 respondents. This study uses primary data collected through surveys using questionnaires measured on a Likert scale of 1 to 5. The data were analyzed using multiple linear regression with SPSS 26 software. The findings indicate that human resource development, regulatory compliance, and monitoring intensity have a significant and positive effect on the performance accountability of government agencies. Additionally, the independent variables in this study explain 65,3% of the variance in government agency performance accountability. These results suggest that strengthening human resource development, regulatory compliance, and monitoring intensity can enhance government accountability.
PENGARUH FISCAL STRESS DAN PERUBAHAN ANGGARAN SiLPA TERHADAP PERUBAHAN ANGGARAN BELANJA MODAL PEMERINTAH PROVINSI Zaizafun, Rena; Jalaluddin, Jalaluddin; Batara, Gamal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 1 (2025): Februari 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i1.33749

Abstract

The purpose of this study is to examine the impact of fiscal stress and changes in the previous year's budget surplus on changes in the capital expenditure budget. This quantitative study focuses on all provincial governments in Indonesia. Using purposive sampling with the criterion of having a budget deficit, 69 observations were selected as samples. The study applied a multiple linear regression analysis approach to analyze secondary data, which was processed using IBM SPSS statistics. The results indicate that changes in the capital expenditure budget are influenced by fiscal stress and changes in the previous years budget surplus. Furthermore, fiscal stress has certain implications for budgetary decision-making, potentially affecting government spending priorities. These findings highlight the importance of financial management strategies in mitigating the effects of fiscal stress and the previous years budget surplus in ensuring optimal capital expenditure allocation. The study contributes to understanding how fiscal conditions and fund management shape government budgeting policies.
PENGARUH KINERJA KEUANGAN TERHADAP FLUKTUASI HARGA SAHAM BANK UMUM SYARIAH DI INDONESIA Dunakh, Fatimah Tasya Rabhita Selba; Budianto, Eka Wahyu Hestya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 1 (2025): Februari 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i1.33838

Abstract

This study intends to investigate the influence of Earning Per Share (EPS), Price to Earning Ratio (PER), Price to Book Value (PBV), and Debt to Equity Ratio (DER) on the stock prices of Islamic Commercial Banks in Indonesia between 2019 and 2023. The research method used is quantitative with an associative approach. The research population includes 14 Islamic Commercial Banks registered with the Financial Services Authority (OJK), with a sample of 5 banks selected through a purposive sampling technique. Data were analyzed using Eviews 12 software. The results indicate that EPS has a positive and significant effect on stock prices, suggesting that an increase in earnings per share can attract investor interest. On the other hand, PER has a negative influence, indicating that investors tend to avoid stocks with valuations considered too high. PBV also has a positive impact, reflecting that a high book value can boost investor confidence. Meanwhile, DER has a positive effect, although it should be noted that a high debt-to-equity ratio can increase financial risk. Overall, these findings provide important insights for investors and bank management in making strategic decisions regarding investments and financial management. This research is expected to serve as a reference for the development of Islamic finance literature and capital markets in Indonesia.
PENGARUH RASIO KEUANGAN TERHADAP KEBIJAKAN DIVIDEN DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI VARIABEL INTERVENING Unnisa', Mutiara Annafi'; Susilo, Dwi Ermayanti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 1 (2025): Februari 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i1.33041

Abstract

This study analyzes the influence of profitability, leverage, and liquidity on dividend policy, with firm growth as an intervening variable, in coal mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 20202023 period. The research variables are proxied by Return on Equity (ROE), Debt to Equity Ratio (DER), Current Ratio (CR), Growth, and Dividend Payout Ratio (DPR). The study employs a quantitative method, analyzing data from 12 coal mining sub-sector companies listed on the IDX during the 20202023 period, selected using purposive sampling. The data analysis techniques include multiple linear regression and path analysis to examine mediation effects. The results show that return on equity and current ratio significantly affect dividend policy and firm growth. However, the debt-to-equity ratio does not considerably affect dividend policy, as high leverage increases interest burdens, limiting investment and dividend payments. Firm growth cannot mediate these relationships. Return on equity enhances dividend-paying capacity, a high debt-to-equity ratio restricts dividend payments, and the current ratio tends to be allocated to support firm growth.

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