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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 14 Documents
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Search results for , issue "Vol 6, No 3 (2021): Agustus 2021" : 14 Documents clear
DESAIN SISTEM INFORMASI PENGGAJIAN UMKM BANDA ACEH (STUDI KASUS PADA USAHA MANUFAKTUR) Evayani, Evayani; Kamil, Fauzan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Payroll is one of the elements in the financial statements, which appears in the statement of financial position and income statement. Wrong and untimely salary management can affect the company's performance. One of the errors in salary management is caused by the implementation of a manual system, which allows for various problems in payment. This study aims to design a payroll information system that will help companies, especially SMEs, in managing salaries. This design process starts from recording to presenting the report. The system designed in this study uses the PHP programming language, and MySql as a server. This research uses a case study method, data collection in research through interviews, observations, and literature studies conducted directly at the company. This research produces an application system that makes it easier for companies to manage salaries in the future.
PENGARUH HARGA, CITRA MEREK, DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN MIE INSTAN PADA MAHASISWA AKTIF S1 AKUNTANSI UNIVERSITAS SYIAH KUALA Fachhruddin, Rudy; Erlangga, Satria; mahdi, sayed
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the effect of price, brand image and product quality on purchasing decisions of instant noodles on active undergraduate students of accounting at Syiah Kuala University by understanding how to make decisions. The research respondents were 85 people, namely active undergraduate accounting students at Syiah Kuala University. Data collection was carried out by distributing questionnaires directly to respondents in June to July 2021. This study used a simple random sampling method where the sample was taken randomly. The analytical method used is multiple linear regression with SPSS version 25 application. The results of the study prove that brand image and product quality have a significant positive effect on purchasing decisions for instant noodles in active undergraduate accounting students at Syiah Kuala University. Price has no effect on purchasing decisions for instant noodles for active undergraduate accounting students at Syiah Kuala University.
PENDAPATAN ASLI DAERAH: APAKAH PAJAK DAERAH BERKONTRIBUSI? Putri, Yuan Laterina; Nuraini A, Nuraini A
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Local taxes are one of the important components in the receipt of Regional Original Income (PAD). However, the phenomenon of tax arrears still occurs in several districts/cities in Aceh Province, which will certainly have an impact on PAD revenue. This study aims to determine how much effectiveness the collection of Hotel Tax, Restaurant Tax and Land and Building Tax (PBB) is and their contribution to local revenue in the Regency/City Government in Aceh Province. The population in this study were 22 District/City Governments in Aceh Province. This type of research is descriptive quantitative research. The data used is secondary data in the form of data on the realization of the Regional/City Revenue and Expenditure Budget Realization Reports throughout the Aceh Province for 2017-2019. The data was obtained from the Aceh Financial Management Agency (BPKA). The results showed that the level of effectiveness of hotel taxes in districts/cities in Aceh Province for the 2017-2019 period was classified as less effective with an average percentage of 78.59%. The level of effectiveness of restaurant taxes in districts/cities in Aceh Province for the 2017-2019 period is classified as effective with an average percentage of 92.94% while the effectiveness level of PBB P2 is still classified as less effective with an average percentage of 65.64%. The contribution level of Hotel Tax, Restaurant Tax and PBB P2 collection to Regional Original Income in districts/cities in Aceh Province for the 2017-2019 period is classified as very poor with an average percentage of 1.08%, 1.50% and 0,36%.
ANALISIS AKUNTABILITAS INSTANSI PEMERINTAH PADA SATUAN KERJA PERANGKAT ACEH DI LINGKUNGAN PEMERINTAH ACEH Yanthi, Elya Dhama; Arfan, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Abstrak: Artikel ini bertujuan untuk menganalisis akuntabilitas instansi pemerintah pada Satuan Kerja Perangkat Aceh (SKPA) di lingkungan Pemerintah Aceh. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Unit analisis penelitian adalah seluruh SKPA di lingkungan Pemerintah Aceh yang berjumlah 44 SKPA. Karena seluruh SKPA diteliti, maka penelitian ini termasuk penelitian sensus. Data yang digunakan berupa data primer yang diperoleh melalui penyebaran kuesioner. Analisis terhadap data dilakukan dengan bantuan statistik deskriptif. Hasil analisis menunjukkan bahwa akuntabilitas instansi pemerintah pada SKPA di lingkungan pemerintah Aceh, baik secara keseluruhan maupun secara individu (per SKPA) sudah baik.Abstract: This study aims to analyze the accountability of government agencies in the Aceh Apparatus Work Unit (SKPA) within the Aceh Government. This study is a descriptive study employing a quantitative approach. The analysis unit is all SKPAs within the Aceh Government, totaling 44 SKPAs. Because all SKPAs are observed, this study is included as a census study. The data used are primary data obtained through the distribution of questionnaires. Analysis of the data is carried out by utilizing descriptive statistics. The results show that the accountability of government agencies in the SKPA within the Aceh government, both as a whole and individually (per SKPA) is good.
ANALISIS AKUNTABILITAS PENGELOLAAN ZAKAT PADA BAITUL MAL DAN RUMAH ZAKAT DI KOTA BANDA ACEH Mutia, Evi; Fadhil, Muhammad; Rahmawaty, Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Baitul Mal Banda Aceh and Rumah Zakat Aceh are organizations that are trusted by muzakki in distributed zakat to mustahiq in Banda Aceh city. The purpose of this study is to see how the accountability and management of zakat in Baitul Mal Banda Aceh and Rumah zakat Aceh in order to increase public trust in management of zakat institutions. The method used is descriptive analysis method with a qualitative research approach. The research data collection is done through field research with data collection techniques through interviews and documentation. The results showed that Baitul Mal Banda Aceh and Rumah Zakat Aceh had carried out accountability. This can be seen from the procedure for receiving and distributing zakat as well as the existence of financial reports that are routinely made by the management of Baitul Mal Banda Aceh and Rumah Zakat Aceh.
ANALISIS EFISIENSI BIAYA BAHAN BAKU MENGGUNAKAN METODE JUST IN TIME (JIT) STUDI KASUS CV. SOYA AULA DI ACEH BESAR Nabila, Nabila; Jalaluddin, Jalaluddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to analyze the application of the Just In Time method to improve the cost efficiency of raw materials at CV. Soya Aula. This study used descriptive qualitative method. The data used are primary data and secondary data. Primary data using observation, interview, and documentation techniques. The data analysis used the cost of raw materials where the application of Just In Time analysis performs the calculations with the MRP and MCE methods. The results of this study indicate that there is a decrease in the cost of raw materials after the application of the Just In Time method. By using the MRP method for purchasing raw materials per day, the cost of raw materials has decreased by 12.24%. And by using the MCE method to measure the level of efficiency, it is known that the efficiency per day is 95.6%, by choosing non value added and value added activities.
PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, PERLINDUNGAN SISTEM INFORMASI. DAN KEMAMPUAN TEKNIK PEMAKAI SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANASI PADA INDUSTRI JASA PERHOTELAN DI BANDA ACEH Setiawati, Lilis; Dinaroe, Dinaroe
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the effect of information tecnology sophistication,information system protection, and user technical abability accounting information systems on the effectiveness of accounting information systems on the effectiveness of accounting information systems in the hospitality service industry in Banda Aceh. The population in this research is the hotel service industry in Banda Aceh, which consists of 14 hotels. The method in this study uses quantitative research methods with primary data obtained by questionnaires measured using a Likert scale. The sampling technique in this study was to use purposive sampling. With a total of 59 respondents. Multiple linear regression analysis techniques with SPSS 22. The results in this study indicate that : (1) The sophistication of information technology has a positive and significant effect on the effectiveness of accounting systems. (2) Protection of accounting information systems has a positive and significant effect on the effectiveness of accounting information systems. (3) User technical ability of users of accounting information systems has a positive and significant effect on the effectiveness of accounting information systems. (4) Information technology sophistication, protection of information systems, and technical ability of users of accounting information systems together have a positive and significant effect on the effectiveness of accounting information systems.
FAKTOR-FAKTOR RISIKO YANG BERPENGARUH TERHADAP FENOMENA KECURANGAN PELAPORAN KEUANGAN PADA INSTITUSI PERBANKAN DI INDONESIA Priyandani, Myra Shafira; Handayani, Rr. Sri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Banking industry is the most fragile sector toward fraud, and fraudulent financial statements is one of the kind of fraud itself. Although fraudulent financial statements is less likely to occur, but the loss that has been caused is very large, it can even reach 10 times the loss by other kind of frauds. Since banking industry serves as the collector and distributor of customer funds, fraud can be easily happen. Despite there are so many regulations and monitoring toward banking activities from OJK and BI, fraudulent financial statements still happens. There are many contributing factors of the occurrence of fraudulent financial statements, such as opportunity, pressure, capability, and rationalization. In particular, free cash flow, shortage of anti fraud programs, management override, and collusion are the risk factors that possibly caused a fraud in a company. The study has the purpose to examine and analyze the influence of free cash flow, anti fraud programs, management override, and collusion towards the indication of fraudulent financial statements toward listed Banking Companies in Indonesian Stock Exchange in 2017-2020. This study uses a quantitative method and the result of the study are: the higher amount of free cash flow increase the indication of fraudulent financial statements, meanwhile the lesser amount of anti fraud programs and indication of collusion increase the indication of fraudulent financial statements. Nevertheless, management override in not a determinant factor of the occurrence of fraudulent financial statements.
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN BIAYA DAN PENILAIAN KINERJA Suryani, Riska Marwahidah; Nadirsyah, Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to determine how the application of accountability accounting as a cost control and performance appraisal tool. This type of research is descriptive qualitative research by making Iskandar Muda Hospital as the sole object of research. The data used in this study are primary data and secondary data by conducting literature studies, interviews, observations, and documentation to obtain the necessary data. The results of this study indicate that the application of accountability accounting at Iskandar Muda Hospital has not been good because the separation of controlled cost and uncontrolled cost has not been implemented, and also the application of accountability accounting has acted as a cost control and performance appraisal tool wih the fulfillment of cost control feasibility indicators, and comparisons between realization and budget
PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NIRLABA BERDASARKAN ISAK 35 PADA GEREJA BNKP RESORT 1 GUNUNG SITOLI Purba, Sahala; Nazara, Intan; Ratna, Vinsensia; Gulo, Steven; Sinurat, Boyke; Arya, Adrian
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The Church is an Entity whose Purpose is Not to make a Profit. As a result, the Church's financial accountability is of paramount importance. Good Financial Accountability can be presented in accordance with the applicable General Accounting Standards. Financial Accounting Standards No. 35 (ISAK 35) is an Accounting Standard that discusses the Presentation of Financial Reporting for Non-Profit Entities. With the implementation of ISAK 35, users of financial statements can assess the financial performance of the church. This study aims for the Financial Statements of the Banua Niha Keriso Protestant Church (BNKP) in accordance with ISAK 35 where the resulting Financial Statements consist of Financial Statements, Cash Flow Statements and Financial Statements.

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