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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 3, No 4 (2018): November 2018" : 15 Documents clear
ANALISIS DAMPAK PERISTIWA DIVESTITURE ANOUNCEMENT DAN FINANCIAL STATEMENT RESTATEMENT TERHADAP MARKET REACTION PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2015 Sahputra, Krishna; Diantimala, Yossi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to analyze the impact of divestiture announcement and financial statement restatement events upon market reactin abnormal return in company which registered at Indonesia Stock Exchange from 2010 until 2015 using cumulative abnormal return during seven days before and after even. The type of data used in this research is secondary data which obtained from financial statements publishing by capital market reference center that existed in Indonesia Stock Exchange. The sample used in this research is study case with the total of the population is 539 companies. Method used in this research is purposive sampling which yielded 20 companies sample for divestiture announcement event and 15 companies sample for financial statement restatement event. Meanwhile, the examination of hypothesis used is event study method. The result of this research illustrate that divestiture announcement and financial statement restatement events did not give an impact upon market reaction. However, in case of considering each variable, there is a difference between before and after the occurrence of divestiture announcement and financial statement restatement events.
PENGARUH KOMPLEKSITAS, KEMANDIRIAN DAN OPINI TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA Saputra, Yuda; Ariani, Nita Erika
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research aims to examine the effect of complexity, local financial independence and opinion either partially and simultaneously towards the timeliness of financial reporting of local government in Indonesia. The samples are collected using census and resulted 542 local government which became a sample. Data used in this research were secondary data in 2015 obtained from BPK and BPS. In order to test the hypothesis, this research used binary logistik regression. The results revealed that (1) complexity, local financial independence, and opinion simultaneously affected timeliness of local government, (2) complexity has a positive influence to the timeliness of local government, (3) local financial independence has a positive influence to the timeliness of local government, and (4) opinion has a positive influence to the timeliness of local government
PENGARUH KETERLIBATAN PEMAKAI, KEMAMPUAN TEKNIK PERSONAL, DAN PELATIHAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (STUDI PADA PERBANKAN SYARIAH DI BANDA ACEH) Tiara, Siti; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh keterlibatan pemakai, kemampuan teknik personal dan pelatihan terhadap kinerja sistem informasi akuntansi pada perbankan syariah di Banda Aceh. Populasi dalam penelitian ini adalah para karyawan yang bekerja dan menggunakan sistem informasi akuntansi pada 8 perbankan syariah di Banda Aceh. Pengumpulan data dan informasi dalam penelitian ini dilakukan dengan penelitian lapangan (field research). Data yang digunakan adalah data primer yang diperoleh secara langsung dari subjek penelitian dalam bentuk kuesioner. Dari hasil distribusi frekuensi ditanggapi dengan baik. Pegujian pengaruh variabel independen terhadap variabel dependen dilakukan dengan menggunakan model regresi linear berganda. Hasil penelitian ini menunjukkan bahwa baik secara parsial maupun simultan, keterlibatan pemakai, kemampuan teknik personal, dan pelatihan berpengaruh terhadap kinerja sistem informasi akuntansi pada perbankan syariah di Banda Aceh.
ANALISIS KINERJA PEMERINTAH DESA DENGAN PENDEKATAN KUANTITATIF DAN KUALITATIF (STUDI PADA DESA DI KECAMATAN INGIN JAYA KABUPATEN ACEH BESAR) Sari, Rahmi; Indriani, Mirna
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Performance measurement is a method or device used to record and assess the achievement of implementing the activities based on the goals, objectives and strategies. The purpose of this study is to determine the financial performance and seen from the aspect economic, efficiency and effectiveness and to know non-financial performance seen from the aspect of achieving the goals felt by the community. This Study uses primary data from the results of village and community aparatusinterviews and uses secondary data in the form of Accountability Report Realization Implementation Budget Revenue and Expenditure Village. The result showed that the measurement of financial performance using the concept of value for money is considered unsuitable to measure the financial performance of village local government. Meanwhile, non-financial performance measurement result based on the priority use of village development funds have been successfully achieved by the village goverment, while the priority of the use of village government. Overall the are still some villages that do activities in the field of the development and community empowerment beyond the priority of the use of village funds that have been set.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN/KOTA DI PROVINSI ACEH TAHUN 2011-2015 Utami, Mulyana; Ningsih, Endang Surasetyo
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The study aims to evaluate the level of effectivity of the revenue of local taxes and retributions and their contribution for over local own-source revenue over the period of 2011-2015. Using quantitative descriptive method, the research applies documentation technique in collecting data through budget realization statements of districts/cities in Aceh Province. The results show that (1) the revenue of local taxes over period 2011-2015 categorized as very effective. (2) the revenue of local retributions over the year 2011-2015 categorized as less effective. (3) the revenue of local taxes contibute to local own-source revenue over the fiscal year 2011-2015 are projected in medium level. (4) the revenue of local retributions contibute to local own-source revenue over the year 2011-2015 are projected in medium level. (5) revenue of local taxes and retributions and their contribution toward the local own-source revenue are not significantly increase.
PENGARUH PERSEPSI NASABAH TERHADAP PENGGUNAAN CASH DEPOSIT MACHINE (STUDI EMPIRIS PADA NASABAH BANK UMUM DI KOTA BANDA ACEH) Rafdi, M Emil; Evayani, Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose in this research is to test the influences of customer perception on cash deposit machine (CDM) usage on general bank customers in Banda Aceh. Sample used in this research are 50 respondents which acquired by using incidental sampling technique. Questionnaire used as collecting data technique and data analyzed by using multiple linear regression. The result showed that partially and simultaneously, perceived ease of use and perceived usefulness were influence intention of use of CDM on general bank customers in Banda Aceh with 66,7%. Perceived usefulness influence tend to be bigger than perceived ease of use influence
PENGARUH LIKUIDITAS, PERUSAHAAN AFILIASI, PERTUMBUHAN PENDAPATAN, DAN MANAJEMEN LABA TERHADAP BOOK TAX GAP PADA PERUSAHAAN NON FINANCIAL YANG TERDAFTAR DI BEI TAHUN 2011-2015 Raudhah, Lola Apriyanti; Saleh, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to examine the effect of liquidity, affiliated companies, revenue growth, and earning management toward the book tax gap of non financial which is registered in Indonesia Stock Exchange from 2011-2015. The research type used in this study is testing hypothesis, by using purposive sampling method and in which there are 42 target of sampling which become the investigated object. The data used in this study is secondary data obtained from the audited and anually financial statements for the fiscal year ended December 31, published by the reference center of the capital markets contained in the Indonesia Stock Exchange. The multiple regression analysis model is used to test thehypothesis. The results of this study indicate that (1) liquidity measured by quick ratio has impact on the book tax gap, (2) affiliated companies has no impact on book tax gap, (3)revenue growth has impact on the book tax gap, and (4) earning management has impact on the book tax gap.
PENGARUH SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERNAL TERHADAP KECURANGAN AKUNTANSI STUDI PADA PT PEGADAIAN (PERSERO) DI KOTA BANDA ACEH Fazini, Harum Nazra; Suparno, Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this study was to test the effect of the human resource and internal control over accounting fraud. The study population was the branch manager and employees of PT Pegadaian (Persero) in Banda Aceh as many as 24 respondents. Analysis of the data used is multiple linear regression using SPSS. The results of this study found that human resources and internal controls significant effect either together or partially. The results also showed that the value of R Square of amounting to 0.215, can be interpreted by 21.5 percent of the variation that occurs in the variable accounting fraud at PT Pegadaian (Persero) in Banda Aceh can be explained and influenced by independent variables (human resources and internal control) at PT Pegadaian (Persero) in Banda Aceh. The remaining 78.5 percent is explained by other variables not included in this study.
THE IMPACTS OF AUDIT COMMITTEE SIZE, INFORMATION ASYMMETRY, OPERATING CASH FLOW AND EXTERNAL AUDIT QUALITY ON EARNINGS MANAGEMENT OF MANUFACTURING COMPANIES IN INDONESIA Azhar, Ghina Atikah; Islahuddin, Islahuddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study was done to find out impacts of audit committee size, information asymmetry, operating cash flow and external audit quality on earnings management of manufacturing companies in Indonesia. Samples used were 35 of all manufacturing companies listed in the Indonesia Stock Exchange (IDX) in the period of 2011-2015. Audit committee size was determined by comparing the number of audit committee member in a company and the minimum requirement of audit committee member according to the regulation of Financial Services Authority (OJK). Information asymmetry, operating cash flow, and external audit quality were measured based on relative bid-ask spreads, total operating cash flow on the total company assets, and dummy variable of Big 4 and non-Big 4 accounting firms, respectively. The data obtained was analyzed by multiple linear regression analysis. The results indicated that independent variables simultaneously influence earnings management practice. Partially, operating cash flow and external audit quality affected earnings management whereas audit committee size and information asymmetry did not affect earnings management.
PENGARUH UKURAN BANK, DANA PIHAK KETIGA, CAPITAL ADEQUACY RATIO, DAN LOAN TO DEPOSIT RATIO TERHADAP PENYALURAN KREDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015 Fildzah, Fildzah; Adnan, Adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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This studyaims to examine the influence of bank size, third party funds, capital adequacy ratio, and loan to deposit ratio to lending. The samples of this research are the bank firms listed in BEI (Indonesia Stock Exchange) in 2011-2015. The Samples are collected using purposive sampling method and resulted 29 companies become the final samples. Data were collected from financial report or annual report, then data analyzed by multiple linier regression analysis. The results of this research show that (1) bank size, third party funds, capital adequacy ratio, and loan to deposit ratio simultaneously have influence for lending, (2) bank size has positive influence for lending, (3) , third party funds has positive influence for lending, (4) capital adequacy ratio has no influence for lending, and (5) loan to deposit ratio has positive influence for lending.

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