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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 6, No 1 (2021): Februari 2021" : 15 Documents clear
PENGARUH DESENTRALISASI, STRATEGI BISNIS, DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL (STUDI EMPIRIS PADA PERUSAHAAN BUMN DI BANDA ACEH) Islami, Qari Nur; Daud, Rulfah M.
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to (1) Analyze the effect of decentralization on managerial performance, (2) Analyze the effect of business strategy on managerial performance, (3) Analyze the effect of broad scope on managerial performance, (4) Analyze the effect of timeliness on managerial performance, (5) Analyze the effect of aggregation on managerial performance, (6) Analyze the effect of integration on managerial performance, (7)Analyze the effect of decentralizatiion, business strategy, broad scope, timeliness, aggregation, and integration on managerial performance. The population of this research is top manager and middle manager to 83 managers who had been set as sample in 22 companies. This study uses primary data with data collection techniques were collected by distributing questionnaires at BUMN companies. Statistical tests are performed using multiple linear regression analysis with SPSS version 22. The results of this study prove that the decentralization, broad scope, timeliness, aggregation, and integration have a significant possitive effect on managerial performance. Business strategy have not effect on managerial performance.
ANALISIS PELAKSANAAN TINDAK LANJUT HASIL PEMERIKSAAN BPK RI ATAS LAPORAN KEUANGAN PEMERINTAH PROVINSI ACEH TAHUN 2015-2019 Putri, Athiya Imtina; Saputra, Mulia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study to analyze follow-up recommendations. The follow-up of the inspection results is analyzed from the response of the Inspectorate regarding the completion of the inspection results. In more depth, this research wants to examine the steps of policy makers in completing the findings of the audit report. This research is a qualitative research with descriptive research type. Data consists of primary and secondary data. Primary data were collected with indepth interviews. On the other hard, secondary data were employed by document analysis. The results showed that there were still recommendations that had not been resolved due to obstacles faced by the Officials/ASN related to resolutions such as problems with third parties, settlement related to assets, and other technical obstacles, namely officials/ASN who have died/retired/whose address is unknown, miscommunication, negligence, lack of understanding and other technical obstacles.
PENERAPAN BIAYA KUALITAS DALAM MENINGKATKAN MUTU PRODUK (STUDI KASUS PT PERKEBUNAN NUSANTARA I PKS TANJUNG SEUMANTOH) Larasanti, Dwi Fajerin; Afrianandra, Cut
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research objective was to see how the calculation and application of quality costs in improving product quality. The population in this study PKS Tanjung Seuamantoh. This study uses primary data and secondary data by collecting data based on the PKS cost management report. The analysis technique used is descriptive qualitative analysis. The results showed that the quality costs budgeted by the company only consisted of prevention costs and appraisal costs where the realization quality costs and the budget had a difference of 15% to the realized costs, the highest percentage of quality costs was the prevention costs where realization was 92.2% and This budget of 93.3% indicates that the company prevents the occurrence of a bad product before it is detected in the hands of consumers, this shows that the inspection carried out by the company is very strict and is followed by an assessment fee where the realization is 7.8% and is budgeted at 6.7 % of this cost is not too focused because the product produced is in the form of CPO where the quality is determined at the beginning of the production process.
PERANCANGAN APLIKASI DATABASE PENJUALAN PADA USAHA YULIWARDIS SNACK PADANG Fatimah, Revi; Wira, Variyetmi; Gustati, Gustati
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Small and Micro Enterprises (SME) are type of enterprises that can be carried out by the community to improve their welfare. The most in-demand enterprise of consumers is the food enterprise, one of which is Yuliwardi's Snack, which then chosen as the subject of this study. The challenge faced by enterprises is inconsistency of their sales records. This study aims to design a bookkeeping application that is needed by enterprises with an order-based sales system. The data were collected through semi-structured interview with the owner of this SME. Whereas the design analysis in this study was based on PIECES analysis in constructing a database design framework. The sales application was created using Microsoft Access 2013. The design of the sales application program consisted of calculating sales orders, recapitulating daily and monthly sales values, and generating receipts in any sales transaction. In view of this, the benefit obtained by the enterprises was the efficiency of recording monthly sales.
ANALISIS FINANCIAL DISTRESS PADA PERUSAHAAN RITEL DI BURSA EFEK INDONESIA Yulian, Yelli; Fahm, Idqan; Novianti, Tanti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Industri ritel pada dasarnya adalah industri yang kegiatan usahanya menyediakan produk dalam bentuk barang dan atau jasa. Pada tahun 2016 perkembangan ritel global mencatat bahwa Indonesia memasuki lima negara ritel paling aktif serta lima negara teratas dengan penjualan terbesar di Asia. Dalam beberapa tahun terakhir telah terjadi banyak penutupan gerai ritel di Indonesia. Kondisi ritel saat ini di Indonesia menghadapi banyak masalah, salah satunya adalah distorsi pendapatan baru, yaitu ritel yang tidak memiliki tempat atau biasa disebut perdagangan elektronik (e-commerce). E-commerce melibatkan pembelian dan penjualan produk (seperti barang fisik, produk atau layanan digital) yang ditransaksikan melalui jaringan komputer. Penelitian ini menggunakan data dari 23 perusahaan bisnis ritel di Indonesia dan data yang dikumpulkan dari 2013 hingga 2017. Dianalisa menggunakan regresi panel data dengan tiga pendekatan Altman, Springate dan Zmijewski. Semua perusahaan mengalami penurunan kinerja keuangan. Faktor-faktor yang mempengaruhi kondisi financial distress adalah margin laba bersih, rasio lancar, ukuran perusahaan dan total perputaran aset.
PENGARUH UKURAN PERUSAHAAN, INTENSITAS ASET TETAP DAN LEVERAGE TERHADAP REVALUASI ASET TETAP Dewi, Anisa Aprilia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the effect of firm size, intensity fix asset and leverage to fix asset revaluation. In this research used explanation method. The variables studied are the independent variables is firm size, intensity fix asset and leverage while the dependent variable is the fix asset revaluation. Research population is state-owned enterprises (BUMN) company listed in Indonesia Stock Exchange (IDX), while sampling technique used is purposive sampling. However, rocessing techniques and data analysis used used are accounting analysis, descriptive statistical analysis and logistic regression analaysis, analysis using SPSS version 20.0. Based on the partial test of hypothesis firm size have a positive and significant effect on fix asset revaluation, but fix asset intensity and leverage no significant effect on fix asset revaluation. And simultaneously firm size, fix asset intensity and leverage have a positive and significant impact on fix asset revaluation.
PENGARUH KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL MEDIASI PENGHIDARAN PAJAK PADA PERUSAHAAN PROPERTY & REAL ESTATE TERDAFTAR DI BEI Andriyani, Jesica; Hutabarat, Francis
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine the factors that affect the value of the company in the property and real estate sub-sector companies at IDX. The method in this research is quantitative. Secondary data in the form of annual financial reports from 8 Property Real Estate Sub Sector Companies are the data used. Research variables are Dividend Pay out Ratio / DPR (X1), Cash Effective Tax Rates / Cash ETR (X1), and Firm Value / Q (Y). The data analysis method used is path analysis. The result of model 1 test states that dividend policy (DPR) has no effect on Q with a significant value (-0.301 0.212) and tax avoidance (Cash ETR) has an effect on Q where the value is significant (-0.023 0.034). The results of model 2 test explain that dividend policy (DPR) affects tax avoidance (Cash ETR) with a significance value (0.046 3.95). Based on the findings from the research, it can be concluded that the presence of tax avoidance completely mediates the effect of dividend policy on firm value
PENGARUH PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH, DAN PELATIHAN PENGELOLAAN KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA SKPD KOTA BANDA ACEH Afifah, Siti Ghaida; Muniruddin, Said; Priantana, Riha Dedi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research aims to examine the impact of the application from Regional Financial Arangement Information System (SIPKD),and financial management training to financial reports quality of Banda Aceh City regional work unit (SKPD). Method of collecting data, used a questionnaire technique. The samples number are 78 employees who prepare financial statements at SKPD in Banda Aceh City. Using purposive sampling method, the respondents were selected. This research applies a quantitative analysis method with this calculation process assisted by the Statistical Product and Service Solutions (SPSS) application program. The outputs obtained are, the application from Regional Financial Arangement Information System (SIPKD) had a effect but is not significant impact to financial reports quality of Banda Aceh City regional work unit (SKPD), whereas financial management training had a significant impact to financial reports quality of Banda Aceh City regional work unit (SKPD) financial statements
EFISIENSI DAN EFEKTIFITAS PARTISIPASI ANGGARAN PADA SKPD DINAS PERTANIAN DAN PANGAN KABUPATEN MAGELANG Lisnawati, Lisnawati; Priyono, Nuwun
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to analyze the effectiveness and efficiency of the implementation of the expenditure budget Dinas Pertanian dan Pangan Kabupaten Magelang. This research uses qualitative research by using a descriptive approach. The level and effectiveness criteria of the implementation of the expenditure budget in the Dinas Pertanian dan Pangan Kabupaten Magelang in 2016-2019 varied greatly, the highest level of effectiveness occurred in 2018 and the lowest in 2016. The implementation of the budget for 2017, 2018 and 2019 was said to be effective, but in 2016 the level of effectiveness is still very lacking because the realization of the budget has a difference that is still very far from the target budget. This difference occurs because of a policy in 2016 that Dinas Pertanian dan Pangan Kabupaten Magelang does not implement grants. Dinas Pertanian dan Pangan Kota Magelang assesses that when the programmed activities are realized and as expected, the activities are said to be effective. The implementation of the 2016-2019 Dinas Pertanian dan Pangan direct expenditure budget as a whole has been processed efficiently. The implementation of the direct expenditure budget for 2017-2019 is categorized as very efficient. Only in 2016 was considered quite efficient. Managing direct budget has met the efficiency requirements, namely the use of minimum funds to achieve maximum results
PENGARUH PROFESIONALISME, KOMITMEN ORGANISASI, LOCUS OF CONTROL, DAN ETIKA PROFESI TERHADAP KINERJA AUDITOR INTERNAL PADA PERGURUAN TINGGI DI KOTA BANDA ACEH DAN ACEH BESAR Syarifah, Anisa; Ariani, Nita Erika
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to (1) determine the effect of professionalism on the performance of internal auditors. (2) Knowing the effect of organizational commitment on the performance of internal auditors. (3) Knowing the effect of locus of control on the performance of internal auditors. (4) Knowing the effect of professional ethics on the performance of internal auditors. (5) Knowing the effect of professionalism, organizational commitment, locus of control and professional ethics on the performance of internal auditors. The population of this research is 40 internal auditors who work at universities in Banda Aceh and Aceh Besar. This research is a research that uses primary data with data collection techniques obtained from distributing questionnaires. Sample selection is done by saturated sampling. The analytical method used is multiple linear regression. Statistical testing was carried out with the help of the SPSS version 22 application. The results showed that professionalism, organizational commitment, locus of control, and professional ethics had an effect on the performance of internal auditors.

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