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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 4, No 4 (2019): November 2019" : 15 Documents clear
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENDUKUNG PENGENDALIAN INTERNAL PEMBERIAN KREDIT PADA PT. BANK TABUNGAN NEGARA (BTN) DI KOTA BANDA ACEH Purwono, Resti Febi; Fachruddin, Rudy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to analyze the future of accounting information systems in supporting the internal control of lending carried out by PT Bank Tabungan Negara Banda Aceh Branch. The type of investigation in this study is qualitative research, while the research method that used in this study is descriptive. The data collection technique in this study is through interviews and documentation.The credit accounting information system which implemented by PT Bank Tabungan Negara (BTN) Banda Aceh is adequate and the credit accounting information system has played a role in supporting internal control, and internal control at Bank BTN Banda Aceh has been running effectively
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI (SIA) TERHADAP KINERJA PERUSAHAAN (STUDI EMPIRIS PADA UMKM DI KOTA BANDA ACEH) Mauliansyah, T Irzal Rizki; Saputra, Mulia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the effect of utilization, quality, security and supporting facilities of Accounting Information Systems (SIA) on the performance of micro, small and medium enterprises. The research sample was taken by a number of MSMEs in Banda Aceh which engaged in the industry, trade and various services sectors with a total sample of 88 MSMEs. The results of the study show that: (1) The utilization, quality, safety and supporting facilities of Accounting Information Systems (SIA) together have a significant effect on company performance; (2) Utilization of Accounting Information Systems (AIS) has a significant effect on company performance; (3) Quality of Accounting Information System (SIA) has a significant effect on company performance, (4) Security of Accounting Information Systems (SIA) has a significant effect on company performance, and (5) Supporting tools of Accounting Information Systems (SIA) have a significant effect on company performance.
PENGARUH PENERAPAN E-LEARNING TERHADAP PRESTASI BELAJAR MAHASISWA (STUDI KASUS PADA MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SYIAH KUALA) Suendari, Reni; Suparno, Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The aim of this study is to examine the effect of using e-learning tools on students achievement in learning who are majoring in accounting at Faculty of Economics and Business, Syiah Kuala University. This research uses quantitave research approach with the type of case study. The data used in this study is primary data by distributing questionnaires directly to all respondents. The population in this study is all students who are majoring in accounting at Faculty of Economics and Business, Syiah Kuala University. The sampling technique used in this study is Judment sampling. The number of questionnaires that have been analyzed are 33 questionnaires. Testing the effect of independent variable on the dependent variable was done by using simple linear regression model with SPSS. The result of this study indicates that the use of e-learning has a positive effect on students achievement in learning who are majoring in accounting at the Faculty of Economics and Business, Syiah Kuala University.
PENGARUH STRUKTUR KEPEMILIKAN, EFEKTIVITAS KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP LUAS PENGUNGKAPAN KOMPENSASI MANAJEMEN KUNCI DALAM LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 S.D. 2017) Fazil, Muhammad; Nadirsyah, Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to investigate the effect of institutional ownership, managerial ownership, audit committee effectiveness, and audit quality both simultaneously and partially on the disclosures of key management compensation in financial statements. The test employed in this research is hypotheses while the data applied is secondary in the form of company financial and annual reports obtained from the official website of the Indonesia Stock Exchange and the official pages of each company that is analyzed using multiple linear regression analysis. The sampling method used is purposive sampling method with population of 61 companies listed in Indonesian Stock Exchange for the period 2015 until 2017 and sample of 41 companies. The results of this study indicate that institutional ownership, managerial ownership, audit committee effectiveness, and audit quality simultaneously have a significant and positive effect on the disclosures of key management compensation in financial statements. Furthermore, institutional ownership, audit committee effectiveness, and audit quality partially have a significant and positive effect for the disclosure of key management compensation, while managerial ownership partially does not have a significant effect on the disclosures of key management compensation in financial statements
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI PENGANGGARAN BERBASIS KINERJA DI KOTA BANDA ACEH Maulina, Roza; Abdullah, Syukriy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research aims to empirically examine the influence of leadership, human resources, monitoring and evaluation, and regulation regarding the implementation of performance-based budgeting in the Banda Aceh city. Sampling was done with the purposive sampling analysis method the used is multiple linear regression using SPSS 22. This analysis data show there are significantly effect on leadership, human resoutces, monitoring and evaluation, and regulation to implementation of performance based-bugeting in the Banda Aceh city. In partial leadership, human resoutces, monitoring and evaluasi, and regulation do not significantly affect the implementation performance based-budget

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