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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 15 Documents
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Search results for , issue "Vol 2, No 4 (2017): November 2017" : 15 Documents clear
PENGARUH PROFITABILITAS, TINGKAT HUTANG, DAN UKURAN PERUSAHAAN TERHADAP BOOK TAX GAP PADA PERUSAHAAN SUB-SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2012-2015 Riansa, Ikhsan; 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 examine the influence of probitability, leverage, and firm size to book tax gap. The samples of this research are the Sub-Sektor Property and Real Estate firms listed in BEI (Bursa Efek Indoensia) in 2012-2015. The Samplesare collected using purposive sampling method and resulted 32 companies become the finalsamples. Data was analised by using the multiple regression analysis. The results of this research show that (1) profitability, leverage, and firm size simultaneously influence for book tax gap, (2) profitability has positive influence and significantonbook tax gap, (3) leveragenegatively influence and significantonbook tax gap, and (4) firm size positively influence and significant on book tax gap.
COMPARATIVE PERFORMANCE OF CORPORATE SOCIAL RESPONSIBILITY OF ISLAMIC AND CONVENTIONAL BANKS IN INDONESIA PERIOD OF 2011-2015 Fitri, Fauziah Aida; 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

The purpose of this study is to compare the performance of Corporate Social Responsibility in Islamic and Conventional Banks in Indonesia period of 2011-2015 and to find out which of the banks stream perform better than the other. The performance is measured by the Global Reporting Initiative Index. The research used in this study is by calculating the scoring values of each index, and hypothesis testing. By using Content analysis method and Paired Sample T-test, 10 populations were selected that met the criteria, 5 Islamic and 5 Conventional Banks that revealed their social performance by using Economic, Environment, and Social Index. The data that is being used is secondary data obtained through annual reports from the official website of each Islamic and Conventional Banks.The results of this study indicate that there is a slightly significant difference of the comparison performance in Corporate Social Responsibility of Islamic and Conventional Banks in Indonesia period of 2011-2015. This phenomenon indicate that every year Islamic Banks in Indonesia working hard in order to develop their performance in term of Economic, Environment, and Social disclosure to be a serious competitor for Conventional Banks in the future of time. Thus, Conventional Banks leads to the Corporate Social Responsibility disclosure performance.
PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER, KOMPETENSI AUDITOR, INDEPENDENSI, DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT (STUDI PADA AUDITOR BPK RI PERWAKILAN PROVINSI ACEH) Muhayoca, Risky; Ariani, Nita Erika
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 results of such audit examination by the BPK audit findings demonstrate the ability of auditors to detect errors contained in the financial statements that shows the good quality of the audit. This study aims to determine the effect of Computer Assisted Audit Technique, Auditor Competence, Independence, and Work Experience on Audit Quality. The data used in this study is the primary data by spreading the questionnaire on all BPK RI auditors Aceh Province Representative. The population in this study were all auditors at the office of BPK-RI Aceh representative.The process of collecting data and information needed in this research is done by field research (field research). The data used are primary data obtained directly from research subject in the form of questionnaire. The influence of independent variable to dependent variable is done by using multiple regression model.The results showed that both partially and collectively, computer-assisted audit techniques, auditor competence, independence, and work experience had an effect on audit quality on auditor BPK RI Representative of Aceh Province
ANALISIS BREAK EVEN POINT SEBAGAI DASAR PENGAMBILAN KEPUTUSAN PENETAPAN HARGA JUAL PADA USAHA KECIL DAN MENENGAH (UKM) DI KOTA BANDA ACEH Abdullah, Nuzuliani; 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

The purpose of this research is to analyse the break even point on selling price determination, to know the difference of selling price between the one which is stated by SMEs in trading sector in Banda Aceh and the one which is the result of break even point analysis, and also to know the correlation between the break even point and selling price. Type of this research is statistical descriptive analysis. Population in this research are SMEs listed in Dinas Perindustrian, Perdagangan, Koperasi, dan UKM in Banda Aceh. Based on certain criterias, there are 30 SMEs as the samples of the research. This research shows that there is a difference betweet the rate of selling price determined by the SMEs and break even point analysis result. Based on correlation test, there is positive significant correlation between selling price and break even point.
PENGARUH BUDAYA ORGANISASI TERHADAP KUALITAS INFORMASI DENGAN SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL MODERASI Ramadhan, Purnama; Fachruddin, Rudy
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 is aimed to verify the influence of the influence of organizational culture on the quality of information with the accounting information system as a moderation variable, survey on conventional banks in Banda aceh, Bank Mandiri, BNI ( Bank Negara Indonesia ) , BRI ( Bank Rakyat Indonesia) , and BTPN (Bank Tabungan Pensiunan Negara)and Bank BCA(Bank Central Asia). The population in this study are the users of the system at these banks were selected at random. There are randomly selected 50 people. The collecting of data and information needed in this research was done by field research.The data used is primary data collected directly from the subject of research by a questionnaire form. The testing of the influences of independent variables toward dependent variable with moderation variable as moderator was done by using multiple regressions model. The results showed that organizational culture has a significant effect on the quality of information. Accounting information system is not a moderating variable between the influence of organizational culture on the quality of information. The results of this study suggest that conventional banking in Banda Aceh should be able to improve the quality of information by running the function of the accounting information system so that the quality of information will be better.

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