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Contact Name
Nuraini A
Contact Email
nurainia@usk.ac.id
Phone
+6281319614541
Journal Mail Official
jimeka@feb.usk.ac.id
Editorial Address
Universitas Syiah Kuala, Fakultas Ekonomi dan Bisnis, Jurusan Akuntansi didukung oleh IAI KAPd Wilayah Aceh Kopelma Darussalam, Banda Aceh, Indonesia - 23111
Location
Kab. aceh besar,
Aceh
INDONESIA
JIMEKA
ISSN : -     EISSN : 25811002     DOI : https://dx.doi.org/10.24815/jimeka.v10i3.34673
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
Articles 15 Documents
Search results for , issue "Vol 3, No 4 (2018): November 2018" : 15 Documents clear
PENGARUH SISA ANGGARAN, PENDAPATAN ASLI DAERAH, DANA BAGI HASIL, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL FUNGSI PENDIDIKAN (STUDI PADA PEMERINTAH DAERAH KABUPATEN/KOTA DI ACEH) Febriani, Diah; Asmara, Jhon Andra
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 determine whether there is influence financing surplus, own revenue, Profit Sharing Fund, General Allocation Fund, and Special Allocation Fund to the Capital Expenditure of education function. The data is the secondary data which has been obtained from the Realization of Local Goverment Budged report of 23 districts/cities in Aceh Province and the observation is in 2013-2015 periods in order to obtain 69 units. The model analysis instrument thet has been employed in this research is Multiple Linear Regressions Analysis. The results showed that Financing Surplus has influence to the Capital Expenditure of Education, Own Revenue has influence to the Capital Expenditure of Education, Profit Sharing Fund has influence to the Capital Expenditure of Education, General Allocation Fund has influence to the Capital Expenditure of Education, and Special Allocation Fund has influence to the Capital Expenditure of Education.
PENGARUH SiLPA DAN KETERGANTUNGAN FISKAL TERHADAP BELANJA MODAL KABUPATEN/KOTA DI PULAU SUMATERA DENGAN KLASIFIKASI PEMERINTAH DAERAH SEBAGAI PEMBEDA Zeatifani, Desi; Abdullah, Syukriy
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 objective of the research was to find out the influence of SiLPA and Fiscal Dependency on Capital Expenditure simultaneously and partially in Province/City Government of Sumatera Island with classification of local government as a differentiator. The research used causal design. The population was 136 provinces/cities in Aceh, and whole observed. The period of observation was since 2013 until 2015, so there were 408 analysis units all together. The data were processed by using multiple linear regression tests with an SPSS software program. The result of the research showed that SiLPA and Fiscal Dependency both simultaneosly and partially influenced Capital Expenditure if no differentiator variable. SiLPA and Fiscal Dependency on classification of capital expenditures by local governments as differentiator variables showed different effects in each classification that classification A, B and C.
PENGARUH DEBT TO EQUITY RATIO, EARNING PER SHARE, DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM SYARIAH PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2011-2015 Ul Ya, Cut Mia Rahmatul; Aliamin, Aliamin
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 aims to examine the influence of debt to equity ratio, earning per share, and firm size to syariah stock return. The samples of this research are the firms listed in JII (Jakarta Islamic Index) in 2011-2015. The Samples are collected using purposive sampling method and resulted 24 companies become the final samples. Data by multiple linear regression analysis. The results of this research show that (1) debt to equity ratio, earning per share, and firm size simultaneously have influence for syariah stock return, (2) debt to equity ratio has negative influence and significant for syariah stock return, (3) earning per share has positive influence and significant for syariah stock return, and (4) firm size has positive influence and significant for syariah stock return.
PERBANDINGAN IMBAL HASIL SUKUK MUDHARABAH DAN OBLIGASI KONVENSIONAL (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014) Balqis, Cut Aja Ratu; Fitri, Meutia
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 is aimed to observe the difference return between Mudharabah Islamic bonds and conventional bonds based on the nominal yield, current yield and yield to maturity ratio. Tests were carried out using a homogeneity of variance test (F-test) and t-test analysis. From the results of statistical analysis using t-test with a significant level of 5%, it can be concluded that there is no significant performance difference between Mudharabah Islamic bonds and conventional bonds. Then based on the average value of the variable calculation on return of bonds, the result indicate that Mudharabah has a better return than conventional bonds. Mudarabah Islamic bonds provides an average income for yield of 96% where as the conventional bonds were only able to provide an average fee of 90%. Mudharabah Islamic bond also has a better current yield by 17% compared to the conventional bonds mounting to12%. On the other hand, the average of yield to maturity rate of Mudarabah Islamic bonds was at 17% and the average of yield to maturity rate of conventional bonds was at 11%.
PENGARUH TINGKAT BAGI HASIL, TINGKAT SUKU BUNGA, JUMLAH KANTOR, DAN UKURAN BANK TERHADAP JUMLAH DEPOSITO MUDHARABAH PADA PERBANKAN SYARIAH Abdaliah, Abdaliah; Ikhsan, Adhisyahfitri Evalina
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 is empirical, where the purpose of this study was to test the effect of profit sharing rate, interest rate, number of offices, and the size of the bank together against mudharabah deposits in Islamic Banking, and then test the effect of profit sharing rate to deposits mudaraba, the effect level interest rate on deposits mudaraba, the influence of the number of offices to deposit profit and influence the size of the bank to deposit mudharabah on Islamic Banking. The population used in this study are listed in Islamic banks during out 2011 to 2014. The population criteria used in this study are listed in Islamic banks and publish an annual report for the year 2011 to 2014. The population in 2010 was 10, in 2012 a total of 11, in 2013 a total of 11, and in 2014 a total of 11, thus the number of observations in this study for 5 years is as much as 54 observation. The equipment used in this research is multiple linear regression. The results of this study explains that the profit sharing rate, the interest rate, the number of banks and bank size jointly affect the amount of deposits in Islamic banking mudharabah. Then the results also prove that the rate of profit sharing effect on the amount of deposits mudaraba in the Islamic banking, the interest rate does not affect the amount of deposits mudaraba in the Islamic banking, the number of banks affect the amount of deposits mudaraba in the Islamic banking and bank size does not affect the amount of deposits mudaraba on islamic banking.

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