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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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Kab. aceh besar,
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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 15 Documents
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Search results for , issue "Vol 2, No 4 (2017): November 2017" : 15 Documents clear
ANALISIS AKUNTABILITAS PENGELOLAAN WAQAF PADA BAITUL MAL PROVINSI ACEH Maulida, Rizka; Ridwan, Ridwan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Accountability of management of waqf is not in accordance with Act No. 41 of 2004 on Baitul Mal of Aceh province, due to the lack of socialization of Law and Accountability management of waqf has not been complied with by Act No. 41 of 2004 on Baitul Mal Province Aceh, because its implementation does not refer to the Law, Accountability waqaf management yet to be implemented and carried out activities in accordance with legislation and qanuns waqf, which is caused due to lack of training or development provided by the organization to improve the reliability of waqf manager. Pewaqaf did not pay attention and consider the ability nazir, so as to manage the waqf property is not optimal due to the lack of socialization of Law Number 41 Year 2004 on Waqf and Aceh Qanun No. 10 of 2007 on BaitulMal.
ANALISIS PENERAPAN IJARAH DAN PERLAKUAN AKUNTANSI BERDASARKAN PSAK 107 PADA PT BPRS HIKMAH WAKILAH KOTA BANDA ACEH Vhintara, Cut; Rahmawaty, Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to see the application of Ijarah and accounting treatment based on PSAK 107 at PT BPRS Hikmah Wakilah in Banda Aceh City. The research was conducted using qualitative-descriptive research method. The type of data used is qualitative data, that is by way of field study method consisting of, observation, interview, and company documentation. The results of this study indicate that the application of Ijarah and accounting treatment at PT BPRS Hikmah Wakilah Banda Aceh has been in accordance with PSAK 107.
PENGARUH KESESUAIAN KOMPENSASI, PENERAPAN SISTEM INFORMASI AKUNTANSI, DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP KECURANGAN AKUNTANSI STUDI PADA BANK PERKREDITAN RAKYAT (BPR) DI KOTA BANDA ACEH Muhammad, Ryan; Ibrahim, Ridwan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to study the effect of compensation suitability, the application of accounting information system, and the effectiveness of internal control to the accounting fraud studies at rural banks in banda aceh city. Independent variables consist of compensation suitability (X1), application of accounting information system (X2) and effectiveness of internal control (X3) and dependent variable that is fraud accounting (Y). The population of the study were all those who received the delegation of authority and responsibility to engage in the use of budgeted funds, accounting executives, and possible employees to commit frauds occurring to the Banda Aceh City Rural Bank. The respondents of this research are branch head, finance, accounting and internal audit at Banda Aceh BPR, amounting to 32 (thirty two), the reason for the election is due to the Head of branch, finance, accounting and internal audit Working in the field has links to record keeping, financial reporting as well as evaluations and supervision so there is considerable opportunity to commit fraud. This research uses census method. The test results show that (1) compensation appropriateness, application of accounting information system and effectiveness of internal control together affect fraud at BPR Kota Banda Aceh, (2) Compensation suit affects fraud in Banda Aceh City Rural Bank, (3) Implementation Accounting information system influences fraud on BPR Kota Banda Aceh, (4) Internal Control affects fraud at BPR Kota Banda Aceh
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH DI PEMERINTAH KOTA BANDA ACEH Tawaqal, Irzal; Suparno, Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
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 the implementation of accounting information system, internal control system, and human resources competency to the quality of financial reports of working units (SKPD) in the Government of Banda Aceh. The population of this study are all the working units (SKPD) in the environment of Government of Banda Aceh (39 SKPD) with 2 respondents from every working unit for a total of 78 respondents. The data and informations needed for this research are collected by conducting field research. The data used in this research is primary data and data collection is done directly by using questionnaires. Data analysis method used is multiple linear regression. The results of the research are either simultaneously or partially support the hypothesis that the implementation of accounting information system, internal control system, and human resources competency affect the financial reports of working units (SKPD) in the Government of Banda Aceh
PENGARUH RETURN ON ASSET, SECURE DAN MATURITY TERHADAP RATING SUKUK Haraqi, M. Siddiq Al; Ningsih, Endang Surasetyo
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research was conducted at the companies that are listed on the Indonesia stock exchange publishes the sukuk as well as listed on the PT Pefindo, with the aim to test the influence of the financial aspects as measured by Return on Asset ratio (ROA) and aspect non-financial as measured by the secure and maturity againts rating sukuk. The number of samples used are as much as 9 companies that observed for 4 years, with the data analysis techniques used are ordinal logistic regressi on analysis. The results showed that simultaneously ROA, secure, and maturity rating to sukuk, with the magnitude of the influenceof 25,3%, whilw partially ROA and influential maturity positvely and significantly to rating sukuk, and secure influential not significant againts the ratings of sukuk
PENGARUH WAKTU PENETAPAN ANGGARAN DAN FISCAL STRESS TERHADAP SERAPAN ANGGARAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH Hanif, Imam; Suparno, suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
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 budget approval punctuality and fiscal stress to the budget absorption of the local governments in Aceh. The objects of this study are all the governments of districts and cities in Aceh (18 districts and 5 cities).The method used in this study is hypothetical testing. The data used in this study is secondary data obtained from Dinas Keuangan Aceh (DKA). The population in this study are all the governments of every districts and cities in Aceh for 3 years of observation (2013-2015). Data analyses method used in this study is multiple linear regression.The results of this study are either partially or simultaneously support the hypothesis that budget approval punctuality and fiscal stress affect the budget absorption of the governments of districts and cities in Aceh
ANALISIS EFEKTIFITAS DAN EFISIENSI PENGELOLAAN KEUANGAN DESA (STUDI PADA DESA DI KABUPATEN DELI SERDANG) Siregar, Fachrul Amanullah; BZ, Fazli Syam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Undang-Undang Nomor 6 Tahun 2014 on Villages explains that the Village is a legal community unity that has territorial boundaries to administer and administer government affairs, the interests of local communities based on traditional. Villages have the authority to organize and manage the interests of their own communities according to local conditions and social culture. The purpose of this study based on the formulation of the problems that have been stated above is to measure the level of effectiveness and efficiency of village finances in Deli Serdang District and Village Financial Management in Deli Serdang District and provide recommendations to overcome the problem. The type of this research is qualitative research. Qualitative research is research, where researchers collect and analyze data, integrate findings, and draw inferential conclusions using qualitative research methods in one study. In terms of effectiveness of financial performance development based on the use of ADD in 2016 seen that there are differences in the effectiveness level almost all villages used as research samples have a ratio of 100% or Effective, only a few villages that have a very low level of effectiveness such as Medan Estate village which has the effectiveness ratio of 69% or Less Effective, as well as the effectiveness analysis of DD use in 2016, which shows that the average use of DD has a ratio of 100% or Effective, it's just that some villages also seen still have a low level of effectiveness, such as village Bangun Sari has an effectiveness ratio of 31% or Not Effective, as well as Bintang Meriah village which only has a level of effectiveness ratio of 73% or Less Effective
PENGARUH FINANCIAL DISTRESS, KARAKTERISTIK EKSEKUTIF, DAN KOMPENSASI EKSEKUTIF TERHADAP TAX AVOIDANCE PADA PERUSAHAAN JAKARTA ISLAMIC INDEX Meilia, Putri; Adnan, Adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the effect of financial distress, executive characteristics, and executive compensation on tax avoidance. The sample of this research was taken from companies listed on Jakarta Islamic Index (JII) at 2011-2015. The sample was taken using purposive sampling. The sample used was 14 companies. In order to test the hypothesis, the statistical methods used was multiple linear regression analysis.The type of data used in this study is secondary data which is financial statement. Data analyzed by statistical analysis using multiple regression analysis. Then, data processed by IBM Statistical Package for Social Science (SPSS) program. Partially the result of this research shows that financial distress, executive characteristics, and executive compensations have significant influence on tax avoidance. Meanwhile in the simultaneous test, the three independent variables are seen to have significant influences to the tax avoidance.
AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ASET WAKAF PADA BAITUL MAL KOTA BANDA ACEH yuliani, niki wili; Bustamam, Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study has purpose to describe how accountability and transparancy in the management of waqf assets in baitul mal Banda Aceh . This study is descriptive qualitative study. Data is collected by interview to Baitul Mal Banda Aceh. The primary data collected by interview is used in this study. The results of this study indicate that generally, Baitul Mal Banda Aceh already has transparancy and accountability in its waqf assets management.
PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) PADA KPP PRATAMA BANDA ACEH Maulida, Cut Inayatul; Adnan, Adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to describe how self assessment system, tax audit, and tax collection on value added tax (VAT). The population in this study are taxpayers of individuals and entities within the scope of KPP Pratama Banda Aceh. Data is collected by documentation technique. The data used are data obtained from the documentation of KPP Pratama Banda Aceh. The influence of independent variable to dependent variable is done by using multiple linear regression model. The results of this study indicate that partially self assessment system and tax audit have no effect on value added tax (VAT) while tax collection has an effect on Value Added Tax (VAT) at KPP Pratama Banda Aceh. While simultaneously, self assessment system, tax audit, and tax collection have an effect on Value Added Tax (VAT) at KPP Pratama Banda Aceh.

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