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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 3 (2025): Agustus 2025" : 8 Documents clear
ISLAMIC CROWDFUNDING IN INDONESIA: TECHNOLOGY CONTINUANCE PERSPECTIVE Koeswandana, Noorfaiz Athallah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 3 (2025): Agustus 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.v10i3.35755

Abstract

This study aims to examine the factors influencing the continuance intention to use Islamic crowdfunding platforms in Indonesia by applying an extended Technology Continuance Theory (TCT). The proposed model includes six constructs: confirmation, perceived usefulness, perceived value, perceived risk, user satisfaction, and continuance intention. Data were collected from active users of Islamic crowdfunding platforms and analysed using structural equation modelling. The results reveal that confirmation significantly affects perceived usefulness and user satisfaction. Additionally, perceived usefulness, perceived value, and perceived risk significantly influence user satisfaction, which in turn positively impacts continuance intention. These findings underscore the importance of meeting user expectations, enhancing platform value, and minimizing risk to foster long-term engagement. The study contributes theoretically by extending TCT with perceived value and risk in the context of Islamic financial technology, providing a more comprehensive understanding of post-adoption behavior in faith-based platforms. Practically, the results offer valuable insights for platform developers and policymakers to improve service design, trust-building, and regulatory support. However, the findings are limited by the studys cross-sectional design and single-country scope, suggesting future research should adopt longitudinal and cross-cultural approaches to enhance generalizability.
FAKTOR - FAKTOR YANG MEMENGARUHI OPINI AUDIT ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA Rumanti, Helda; Sari, Kartika Rachma; Astuti, Indriani Indah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 3 (2025): Agustus 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.v10i3.35554

Abstract

Local Government Financial Reports (LKPD) represent a form of transparency and accountability in regional financial management, evaluated through audit opinions issued by the Supreme Audit Agency (BPK). However, over the past three years, the quality of audit opinions on LKPD in Indonesia has declined, prompting the need to analyze the factors influencing this trend. This study aims to investigate the effects of audit findings, follow-up on audit recommendations, local government size, resolution of regional losses, and timeliness of financial report submission on LKPD audit opinions. Employing a quantitative research design, this study utilizes secondary data from the financial reports of 495 local governments in Indonesia spanning 2021 to 2023. Data analysis was conducted using logistic regression with SPSS version 26. The results indicate that audit findings negatively affect LKPD audit opinions, while timely submission of financial reports and follow-up on audit recommendations have a positive impact. Meanwhile, local government size and resolution of regional losses do not show a significant influence on LKPD audit opinions in Indonesia.
KONSERVATISME AKUNTANSI: PERAN INVESTMENT OPPORTUNITY SET, KEPEMILIKAN MANAJERIAL, DAN DEBT COVENANT PADA EMITEN IDX-80 Syahputra, Muhammad Ridho; Meutia, Rita; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 3 (2025): Agustus 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.v10i3.35572

Abstract

The purpose of this study is to look at where IDX-80 issuers gain financial attention by analyzing the influence of investment, shareholder management, and debt packages. This research focuses on all listed firms in Indonesia for the fiscal year 2021-2023. A random selection approach was utilized to choose 34 organizations as a sample, yielding 102 respondents for this study. The researchers employed a variety of methodologies to investigate the association between factors. Secondary data were acquired from yearly reports, and the data was analyzed using through analysis and SPSS25 with multiple regression. The study found that investment growth has a beneficial impact on investment policies and debt packages. Accounting conservatism is positively impacted, at least in part, by the investment opportunity set, managerial ownership, and debt covenant. Accounting conservatism is correlated with a company's debt ratio. This occurs because firms with a large amount of debt are compelled to obey the terms of the agreements that their creditors have signed with them. As a result, businesses generally use more stringent accounting procedures to ensure they are in compliance with the agreement and avoid any infractions.
DAMPAK RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS BURSA EFEK INDONESIA (BEI) DENGAN MODERASI GOOD CORPORATE GOVERNANCE (GCG) Nuranggeraeni, Dina; Anas, Dimas Emha Amir Fikri; Irianto, Mochamad Fariz
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 3 (2025): Agustus 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.v10i3.34517

Abstract

This study aims to examine the effect of financial performance on financial distress by considering the role of Good Corporate Governance (GCG) as a moderating variable. The research focuses on retail companies listed on the Indonesia Stock Exchange (IDX) during the 20192023 period, a sector that has experienced significant financial pressure in recent years due to rising interest rates and intense competition. Financial performance is measured through leverage ratio, activity, operational cash flow, and profitability, which are commonly used indicators to evaluate the stability of a companys financial condition. To predict financial distress, this study applies the Altman Z-Score and the Springate Model, both recognized for their reliability in bankruptcy prediction. Data analysis uses a quantitative approach with the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. The population consists of 23 companies, with 19 companies selected as samples through purposive sampling, resulting in 95 observations. The findings reveal that leverage, activity, cash flow, and profitability significantly affect financial distress, while the moderating role of GCG shows mixed results depending on the financial ratio tested. This research contributes to both theory and practice by providing insights into early identification of financial risks and offering recommendations for companies to strengthen governance mechanisms as part of their mitigation strategies.
PENGARUH MANAJEMEN ASET DAN PROFITABILITAS TERHADAP KINERJA PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Angelina, Melda; Simon, Sharlen; Leonie, Jesslyn
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 3 (2025): Agustus 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.v10i3.34411

Abstract

Using company size as a moderating variable, this study attempts to evaluate and analyze the impact of profitability and asset management on company performance in raw material sector companies listed on the Indonesia Stock Exchange (IDX) over the 20212023 timeframe. There were 103 companies in the study's population. Purposive sampling was the technique employed, and 156 observation data points were collected from a sample of 52 businesses. The financial statements of companies in the raw material sector that were listed on the Indonesia Stock Exchange for the years 20212023 provided the research data. Partial Least Squares-Structure Equation Modeling with the Path Coefficient test was the data analysis technique employed in this investigation. Additionally, the study's findings show that while profitability has no effect on company performance, the asset management variable does. Additionally, the study's findings demonstrate that the relationship between asset management and profitability and company performance cannot be moderated by company size. This research highlights the value of flexible management techniques in the raw material industry, which is impacted by changes in the price of commodities globally. This report offers useful advice for enhancing asset management, profitability, and business competitiveness.
PENGARUH ELEMEN FRAUD PENTAGON TERHADAP KECENDERUNGAN FRAUD DENGAN RELIGIUSITAS SEBAGAI VARIABEL MODERASI Anggraini, Fadilah Dhiya; Sari, Novita
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 3 (2025): Agustus 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.v10i3.34755

Abstract

This study aims to examine the influence of the five elements of Pentagon Fraud (pressure, opportunity, rationalization, ability, and arrogance) on the tendency to commit fraud and the role of religiosity as a moderating variable in State Civil Apparatus (ASN). The study population included ASN who had worked for at least two years in 39 Regional Apparatus Organizations (OPD) in Bengkulu City, with a sample size of 90 respondents selected through purposive sampling. The research instrument was a Likert-scale questionnaire adapted from previous research, with the number of items for each construct adjusted, and its validity and reliability tested. Data were analyzed using multiple linear regression and moderated regression (MRA) with the help of SPSS version 26. The results showed that pressure had a significant positive effect on the tendency to commit fraud, while opportunity had a significant negative effect. Meanwhile, rationalization, ability, and arrogance had no significant effect. Religiosity was shown to weaken the effect of pressure on the tendency to commit fraud, but did not moderate the relationship between other variables. The novelty of this study lies in the integration of religiosity within the Pentagon Fraud framework in the context of regional government ASN, which has practical implications for strengthening integrity values and internal control systems in the public sector.
PENERAPAN ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE (ESG) TERHADAP KINERJA PERUSAHAAN: SEBUAH TINJAUAN LITERATUR Agisti, Chika Almalia; Widyaningsih, Aristanti; Rozali, Rozmita Dewi Yuniarti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 3 (2025): Agustus 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.v10i3.34466

Abstract

The purpose of this study is to investigate the implementation of Environmental, Social, and Governance (ESG) practices on corporate performance using a systematic literature review approach. The urgency of this research stems from the growing global emphasis on sustainability and the inconsistent findings of previous studies regarding the impact of ESG implementation on corporate performance. This study addresses the gap by providing a comprehensive review that encompasses various contexts and geographical backgrounds. A qualitative methodology is adopted, conducting an extensive review of studies from both developed and developing countries. The articles were selected based on specific inclusion and exclusion criteria from databases such as Scopus and Google Scholar. The literature review indicates that most studies find ESG implementation can enhance corporate performance. However, some studies report that ESG implementation may reduce performance, while others find no significant effect. These variations are influenced by geographical context (developed and developing countries) and the presence of moderating variables such as Governance mechanisms, sustainability strategies, and stakeholder engagement, which affect the strength and direction of ESGs impact on performance. Furthermore, the studies generally identify Governance as the most influential dimension, followed by environmental and social factors. This study offers valuable insights for companies, policymakers, and investors to understand better how strategic ESG integration can enhance corporate performance.
BIAYA KARBON, BIAYA LIMBAH DAN DAMPAKNYA PADA BIAYA MODAL: KASUS DI INDONESIA Angraini, Kiki; Indayani, Indayani; Mulyany, Ratna
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 3 (2025): Agustus 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.v10i3.34673

Abstract

Green economy policy No. 21 of 2022 concerning the Implementation of Carbon Economic Values has become a necessity in Indonesia. Environmental damage arising from greenhouse gas emissions requires companies to take responsibility and establish strategies to combat and mitigate negative impacts. Carbon costs and waste costs are corporate policy instruments that can encourage greenhouse gas emission reductions. This study investigates the effect of carbon costs and waste costs on the cost of capital in companies listed on the Indonesia Stock Exchange. The population in this study consisted of 912 manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023. Secondary data sources were from company sustainability reports. The sample selection technique used purposive sampling. The research sample consisted of 85 companies with a total of 255 observations over 3 years. This study used Structural Equation Model-Partial Least Square (SEM-PLS) version 4.0 analysis. The results indicate that waste costs affect the cost of capital, while carbon costs do not. While carbon costs can influence a company's strategic decisions, their impact on the cost of capital is not always significant, especially in sectors not subject to strict emissions regulations. While waste costs indicate that poor waste management can potentially increase capital costs, good management can reduce these costs by reducing corporate risk.

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