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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
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Search results for , issue "Vol 10, No 2 (2025): Mei 2025" : 8 Documents clear
AGENDA SETTING THEORY: SEBUAH TINJAUAN DALAM PERSPEKTIF AKUNTANSI Mutia, Evi; Evayani, Evayani; Rahmawaty, Rahmawaty; Adnan, Adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 2 (2025): Mei 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.v10i2.35023

Abstract

Agenda Setting Theory explains how media influences public attention by determining which issues are perceived as important. Rather than directing what people think, this theory highlights what people think about. In accounting, it provides a useful lens to examine how financial scandals, regulatory developments, sustainability reporting, and transparency are constructed in media narratives. This study aims to explore the application of Agenda Setting Theory in accounting discourse by identifying how media shapes public and institutional responses to accounting-related issues, with a specific focus on under-researched domains such as Islamic accounting and public sector accounting in emerging economies. Using a descriptive analytical approach, this study synthesizes literature to evaluate the role of media in influencing accounting agenda, stakeholder perceptions, and regulatory outcomes. The findings suggest that Agenda Setting Theory is applicable to various branches of accounting, including financial reporting, sustainability disclosures, and standard-setting processes. Media acts as a critical actor in amplifying issues and guiding attention toward specific accounting concerns. However, the study is limited by its reliance on secondary sources. Future research is encouraged to incorporate empirical methods such as interviews or content analysis to deepen the understanding of media's agenda-setting role in accounting contexts.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI Kangga, Doris Ratnasari; Suwandhy, Emily; Lee, Mirelline Valencia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 2 (2025): Mei 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.v10i2.34368

Abstract

This study aims to examine and analyze the influence of profitability, liquidity, and company size on firm value, with capital structure as a moderating variable, in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange for the period 20212023. The population of this study consisted of 122 Consumer Non-Cyclicals companies listed during that period. From this population, a sample of 57 companies was selected using the purposive sampling method. The data analysis method used in this study is Partial Least Squares (PLS) with a two-stage approach model, consisting of an outer model test, a model feasibility test, and an inner model test, using the SmartPLS version 3.2.9 program. The results of the study show that profitability has a positive effect on firm value, while liquidity has a negative effect on firm value. Meanwhile, firm Size and capital structure do not have an effect on firm value. Furthermore, Capital Structure moderates the relationship between profitability and liquidity with firm value, but does not moderate the relationship between firm size and firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN Albaihaqi, Ariq Adriel; Daud, Rulfah M; Afrianandra, Cut
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 2 (2025): Mei 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.v10i2.34505

Abstract

This study aims to analyze the influence of environmental performance, environmental costs, and corporate social responsibility disclosure. The population in this study consists of mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sampling technique used is purposive sampling, resulting in 15 mining companies that meet the predetermined criteria. The observation period for this study spans five years, leading to a total of 75 observational samples. The data used are secondary data sourced from annual reports and sustainability reports of mining companies listed on the Indonesia Stock Exchange (IDX) for the 20192023 period. The analytical method applied is multiple linear regression. The results show that the financial performance of mining companies listed on the Indonesia Stock Exchange from 2019 to 2023 is simultaneously influenced by environmental performance, environmental costs, and corporate social responsibility disclosure. Environmental performance does not affect the financial performance of mining companies listed on the Indonesia Stock Exchange from 2019 to 2023. Environmental costs do not affect the financial performance of mining companies listed on the Indonesia Stock Exchange from 2019 to 2023. However, corporate social responsibility disclosure affects the financial performance of mining companies listed on the Indonesia Stock Exchange from 2019 to 2023.
PENGARUH LEVERAGE, LIKUIDITAS DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN DENGAN MODAL KERJA SEBAGAI VARIABEL MEDIASI Fangestu, Steven; Liesani, Valencia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 2 (2025): Mei 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.v10i2.34216

Abstract

This study examines the effect of leverage, liquidity, and profitability on dividend policy, with working capital as a mediating variable, using data from manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023. A total of 73 companies were selected from 318 using purposive sampling. The study employed secondary data obtained from published annual financial reports. Analysis was conducted using the two-stage approach to test both the direct and indirect effects of the independent variables on dividend policy, as well as to assess the mediating role of working capital. The findings indicate that leverage, liquidity, and profitability do not have a significant direct impact on dividend policy. Furthermore, working capital does not mediate the relationship between the independent variables and dividend policy. These results suggest that dividend distribution decisions in the observed companies may be influenced by other financial or strategic considerations beyond the variables examined in this study.
EVALUASI PENGALAMAN PENGGUNAAN TEKNOLOGI KECERDASAN BUATAN (ARTIFICIAL INTELLIGENCE) PADA INDUSTRI PERBANKAN: MIXED METHODS Mahdi, Sayed; -, Safriatullah; Jais, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 2 (2025): Mei 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.v10i2.34463

Abstract

This study explores user experience in adopting artificial intelligence (AI) in Indonesia's banking industri through a mixed-methods approach, emphasizing qualitative insights from user interactions. Findings show that user trust is the key faktor in AI adoption, influenced by perceived usefulness, security, ease of use, and personalization, which together shape satisfaction and continued usage. Five key themes emerged: trust and security, quality of interaction and personalization, simplicity of interface, performance alignment with expectations, and the importance of user education and support. The study highlights that user engagement with AI goes beyond technical aspects, involving emotional and cognitive perceptions such as safety and control. To successfully integrate AI, banks must adopt a holistic approach that combines technological advancement with transparency, user empowerment, and data privacy. This research refines the technology adoption framework by adding human-centered dimensions and offers actionable insights for banks, developers, and policymakers in Indonesias financial sector.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN MANAJEMEN ASET TERHADAP KINERJA PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Halim, Stephanie; Richandy, Grace; Panggabean, Dini Maulina
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 2 (2025): Mei 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.v10i2.34184

Abstract

This study aims to analyze and determine the simultaneous and partial effects of Profitability, Liquidity, and Asset Management on Company Performance, with Firm Size as a moderating variable, in consumer cyclicals and consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 20212023 period. The research population consisted of 277 companies. The sampling method used was purposive sampling, resulting in a sample of 101 companies with 303 observation data points. Research data were obtained from the financial statements of consumer cyclicals and non-cyclicals companies listed on the IDX during the specified period. The data analysis methods included multiple linear regression and moderated regression analysis using the interaction test approach. The results of the analysis show that, simultaneously, Profitability, Liquidity, and Asset Management significantly affect Company Performance. Partially, Profitability and Liquidity have a positive and significant effect, while Asset Management has no significant effect on Company Performance. Furthermore, the Firm Size variable moderates the relationship between Profitability and Company Performance, but does not moderate the relationships between Liquidity or Asset Management and Company Performance
BUDAYA ORGANISASI DAN KOMITMEN MANAJEMEN TERHADAP PIPK: STUDI KASUS PADA OMBUDSMAN REPUBLIK INDONESIA Khomaeni, Ahmad; Ristanti, Almah; Pratiwi, Permata Dian
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 2 (2025): Mei 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.v10i2.34129

Abstract

Internal Control over Financial Reporting (PIPK) is essential for ensuring financial accountability in government institutions. The Ombudsman of the Republic of Indonesia faces challenges in implementing PIPK due to limited resources and budget constraints. This study examines how organizational culture and management commitment influence PIPK implementation. Using a qualitative case study approach, data were gathered through interviews with senior management, internal auditors, and finance staff. Thematic analysis revealed that strong management commitment significantly enhances the effectiveness of PIPK. However, inconsistent organizational culture, low employee engagement, and rigid hierarchical structures present notable obstacles. Furthermore, poor interdepartmental coordination hinders the standardization of internal control practices. The study recommends fostering a culture of compliance through strong leadership, ongoing training, and improved communication. These efforts are crucial to enhancing accountability and transparency, particularly in resource-constrained institutions.
PENGARUH REPUTASI KAP, KOMITE AUDIT, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AUDIT DELAY PERUSAHAAN MANUFAKTUR Sholihah, Maulidatus; Afiqoh, Nyimas Wardatul
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 2 (2025): Mei 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.v10i2.33893

Abstract

This study is motivated by the occurrence of audit delays in manufacturing companies during the 20192023 period, influenced by several factors, including the reputation of the public accounting firm (KAP), the presence of an audit committee, and institutional ownership. The purpose of this study is to analyze the effects of KAP reputation, audit committee, and institutional ownership on audit delays in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. A quantitative method was employed. The population consisted of manufacturing companies in the food and beverage sub-sector listed on the IDX during that period, totaling 43 companies. A purposive sampling technique was used based on specific criteria, resulting in a final sample of 36 companies. Data analysis techniques included instrument testing, classical assumption testing, and hypothesis testing. SPSS software was used as the analytical tool. The results indicate that KAP reputation, audit committee, and institutional ownership each have a negative and significant effect on audit delay.

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