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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 3, No 2 (2018): Mei 2018" : 15 Documents clear
THE INFLUENCE OF PROFESSIONALISM, JOB SATISFACTION, AND PROFESSION ETHIC OF AUDITOR ON AUDIT QUALITY OF FINANCIAL REPORT (A STUDY ON AUDITOR WORKED IN PUBLIC ACCOUNTING FIRM AT BANDA ACEH AND MEDAN CITIES) Nitty, Qorry; Yahya, M. Rizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purposes of this study is to determine the influence of professionalism, job satisfaction, and profession ethic of auditors on audit quality of financial report at public accounting firm in Banda Aceh and Medan cities. The data used are secondary data from list of a names public accounting firm and the primary data in the form of respondent's answer from questionnaire data collection. This study taken non-probability sampling which was convenience sampling. The population are the auditors who worked at public accounting firm. This study used multiple linear regression analysis for the data analysis technique, in which the result showed that professionalism, and profession ethic simultaneously affect auditors on audit quality. Partially, only the job satisfaction of auditor does not influence audit quality.
DETERMINANTS OF ACADEMICS DISHONESTY AMONG UNDERGRADUATE ACCOUNTING STUDENTS OF ECONOMICS FACULTY OF SYIAH KUALA UNIVERSITY Fuji, Akbar Shara; Evayani, Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This paper is written in order to discover the students' levels of tolerance towards academic dishonesty among undergraduate accounting students. Academic dishonesty acts as a predictor in which it is used to see the future attitude of students in practicing accounting later on after graduation. This research uses the ordinal regression method with variable gender form of nominal data, both relativism and idealism are the ordinal variable data, in which were observed from 2012 to 2014 in the Faculty of Economics, Syiah Kuala University. The data were processed using SPSS statistics 18. The results showed that the gender difference in both men and women did not have a significant influence to academic dishonesty itself. Furthermore, with regards in ethics; ideological idealism were found to have significant positive relationship with academic dishonesty. Therefore, the relativism that were reported within the results gave an impact towards academic dishonesty. It is anticipated that the admission of women to the growing membership of the professional accounting along with educational intervention to improve the ethical attitude of idealism can increase and help restore the reputation of the profession
ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH KABUPATEN / KOTA KAWASAN METROPOLITAN MEBIDANGRO TAHUN ANGGARAN 2011-2014 Putri, Moulisa Friana; Islahuddin, Islahuddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Performance is an overview of actifity implementation achieved level or program or wisdom in give shape to getting goal, direction, mission, and vision of organization as started in strategic planning in it. Analysis of monetary performances is important to evaluate the success about local government financial management. This research aimed to combare the monetary performance between in regency district and city in Metropolitan Mebidangro. This research is quantitative descriptive reaserch. Collection data technique that used in this research using documentation technique. The data used are secondary data from the regional budget report and realization reports revenue expenditure fiscal year 2011-2014. To measure performace using difference analysis tool that analyses the budget and analysis of finantial ratio such as analysis of budget variance, analysis of financial independency, fiscal decentralization, effectiveness, growth, and harmony. The results showed the government's performance is better than the Karo district / city government more views from both the budget difference analysis of variance of revenue and expenditure variance. For the level of independence and the degree of fiscal decentralization Medan city government is superior compared with the district / city. To rate the effectiveness of PAD, the government Karo considered better than with the district / city. From the ratio of revenue growth and spending, government Binjai show higher growth while revenue growth, Medan showed higher growth compared with the district / city. For compatibility ratio shows Deli Serdang district governments have higher operating expenditures, while for the highest level of capital expenditure is at Binjai government
AKUNTABILITAS PEMERINTAH DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (STUDI PADA ALOKASI DANA DESA DI KABUPATEN GAYO LUES) Karlinayani, Sri; Ningsih, Endang Surasetyo
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

According to the Institute of Public Administration and Financial and Development Supervisory Agency of Indonesia (2000: 12), accountability is the obligation to account or answer the performance and actions of a person / leader of an organizational unit to the party who has the right or authority to ask for accountability. Accountability is essential to ensure values such as efficiency, effectiveness, reliability and predictability. This research was conducted in eleven villages in Gayo Lues district is the village Kutelintang, Rerebe, Sekuelen, Rema, Akang Siwah, Rerebe, Ampa Kolak, Tetingi, Uning Pune, Padang and Gajah. This research is a descriptive study using qualitative data and collecting data by interview and documentation. The results showed that of the eleven villages sampled, only one village that has not been prepared in the process of holding the village fund. Constraints experienced by village officials for the financial management of the village is the lack of qualified human resources and financial management schools of the village, causing village officials prefer to use the services of third parties in the manufacture and preparation of reports required for the management of village finances.
PENGARUH KESADARAN WAJIB PAJAK, PEMERIKSAAN PAJAK DAN KETEGASAN SANKSI PAJAK TERHADAP KEPATUHAN PENGUSAHA HOTEL DALAM MEMBAYAR PAJAK HOTEL Suryani, Suryani; Saleh, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The aim of this research is to examine the influence of tax payers awareness, tax audit and strict tax penalties toward tax compliance of hotel enterpreneurs in paying the hotel tax in Banda Aceh. The method used in this research was survey method by using questionnaires as the research instruments. The samples were chosen randomly, they were a number of 35 hotel enterpreneurs registered in DPKAD Banda Aceh. The data were collected by giving the questionnaires to those enterpreneurs. The data were the analyzed by using multiple linear regression analysis. The results of this research showed that tax payers awareness, tax audit, and tax strict tax penalties simultaneously influenced the compliance of the hotel enterpreneurs. In addition, tax payer awareness, tax audit and strict tax penalties partially infuenced the compliance of the hotel enterpreneurs.
PENGARUH MODAL ORGANISASI BERSIH, PELUANG PERTUMBUHAN, VOLATILITAS LABA, DAN PENJUALAN KREDIT TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014 Maulida, Rizka; Ikhsan, Adhisyahfitri Evalina
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The aim of this study is to determine the effect of net organizational capital, growth opportunity, earnings volatility, and credit sales either simultaneously or partially toward debt policy. The samples are food and beverage companies listed on the Indonesian Stock Exchange (BEI) during 2011-2014. Purposive sampling method was used to select the data. Total samples are 10 companies with a total of 40 observations for 4 years. The data analysis used is multiple linear analysis by using SPSS version 22.0. The results showed that: (1) simultaneously, net organizational capital, growth opportunity, earnings volatility, and credit sales affect the debt policy; (2) partially, net organizational capital and growth opportunity do not have influence toward debt policy, while earnings volatility and credit sales are positively affect the debt policy.
PENGARUH KOMPLEKSITAS TUGAS, SELF-EFFICACY, DAN PENGALAMAN AUDIT TERHADAP AUDIT JUDGEMENT (STUDI PADA AUDITOR BPK RI PERWAKILAN PROVINSI ACEH) Maghfirah, Indah; Yahya, M Rizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to determine the influence of activity ratio, systematic risk, and outside ownership to Internet Fianancial Reoprting in manufacture companies sectors of the consumer goods industry listed in Indonesia Stock Exchange (BEI) during 2011 until 2015. The method used in this research is simple random sampling method. The sample of this research is manufacture companies sectors of the consumer goods industry listed in Indonesia Stock Exchange during 2011 until 2015. A total of 24 manufacturer companies are used as samples in this study. The analysis method used in the research is logistic regression analysis. The result of this research shows that (1) the simultaneous of activity ratio, systematic risk, and outside ownership has significant effect on Internet Financial Reporting (2) activity ratio has significant effect on Internet Financial Reporting (3) systematic risk has no significant effect on Internet Financial Reporting (4) outside ownership has significant effect on Internet Financial Reporting
PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN ASING, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014) Asiah, Nur; Muniruddin, Said
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aimed to determine the effect of firm size, managerial ownership, foreign ownership, and the board of commissioners independent of Corporate Social Responsibility Disclosure in manufacturing companies listed in Indonesia Stock Exchange 2010-2014. This study uses the annual report as the data with a sample of the company is 26 observation data. Selection of research sample was conducted using purposive sampling nonprobability form. The annual reports used were obtained from sites www.idx.co.id. Data processing was done by using multiple linear regression and has been qualified classical assumption test. The results showed that the variable size of the company, positive and significant impact, while the variable managerial ownership, foreign ownership and independent commissioners significant negative effect on the Corporate Social Responsibility Disclosure. R-square value of 13.4% indicates that 13.4% of corporate social responsibility disclosure can be explained by the independent variables used in this study, while the remaining 86.6% is explained by other factors not be used as an independent variable in this study
PENGARUH PARTISIPASI DALAM PENYUSUNAN ANGGARAN, STRUKTUR DESENTRALISASI, DAN TEKNOLOGI INFORMASI TERHADAP KINERJA MANAJERIAL (STUDI PADA SKPK BANDA ACEH) Irzan, Mulya; Abdullah, Syukriy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to test participation effect in arranging budgets, decentralization structure, and information technology for managerial performance (studies in work unit set in Banda Aceh). Population in this research is the work unit set of Banda Aceh). Total populations are 38 SKPK (76 respondents). The methodology of this research is using questioner. The result of this research is to show that partially and simultaneously, participation in arranging budget, decentralization structure and information technology affect managerial performance
PENGARUH DESENTRALISASI FISKAL, EFISIENSI DAN EFEKTIVITAS PENYERAPAN ANGGARAN TERHADAP AKUNTABILITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI ACEH Muraiya, Muraiya; Nadirsyah, Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the influence of fiscal decentralization, efficiency and effectiveness of budget absorption on the accountability of local financial reporting in Aceh Province by using audit opinion by BPK RI as a proxy of accountability of local financial reporting. Audit opinion was collected from Inspection Report which contained data on the Internal Control System. The samples of this research are the districts/municipals in Aceh Province which amounted to 23 districts/municipals as the final samples. Data of fiscal decentralization, efficiency and effectiveness of budget absorption were collected by Budget Realization Report, then data were analyzed using logistic regression analysis. The results of this research show that (1) fiscal decentralization, efficiency and effectiveness of budget absorption simultaneously have influence on the accountability of local financial reporting in Aceh Province, (2) fiscal decentralization has influence on the accountability of local financial reporting in Aceh Province, (3) efficiency of budget absorption has no influence on the accountability of local financial reporting in Aceh Province, and (4) effectiveness of budget absorption has influence on the accountability of local financial reporting in Aceh Province.

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