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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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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
PENGARUH PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI, DAN SISTEM PENGUKURAN KINERJA TERHADAP KINERJA MANAJERIAL PADA BUMN DI KOTA BANDA ACEH Adiyatma, M. Farhan; Saleh, 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

This study aims (1) to examine the effect of budgeting on managerial performance, (2) to examine the effect of organizational commitment on managerial performance, (3) to examine the effect of measuring managerial performance, (4) to examine budgetary participation, organizational commitment, and the system. simultaneous measurement of performance on managerial performance. The population in this study were state-owned companies in Banda Aceh City, which amounted to 19 companies. The respondents are Top Managers and Middle Level Managers who are responsible for the preparation of the budget and finances of each BUMN so that the respondents found 38 managers. This study uses the census method where the entire population is used as the object of research. The analytical method used is multiple linear regression with SPSS version 25 application. The results of the study prove that budget participation and performance measurement have a significant positive effect on managerial performance. Organizational commitment has no effect on managerial performance.
PENGARUH PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS DAN LEVERAGE TERHADAP KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2018 Akmaliyah, Nurus Shobah; Muiz, Enong; Rahayu, Dewi Pudji
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

AbstrakThis study aimed to determine the effect of Tax, Tunneling Incentive, Bonus Plan and Leverage on Transfer Pricingdecision. In this study used methods of explanation. The variables studied are Tax, Tunneling Incentive, Bonus Plan and Leverage as the independent variables Transfer Pricing as the dependent variable. The research population is consumer goods industry sector manufacturing as many as 10 companies. Data collection techniques used were document analysis method that examines the financial statements of the Indonesia Stock Exchange (IDX) websites (www.idx.co.id). Data analysis and processing techniques used are descriptive statistical analysis, regretion logistic analysis (regretion logistic model, appropriateness regretion model, assessment all of fit model, coefisient determination, classification matrix. The test results show that the variable Tax have a partial effect on the Transfer Pricingdecision with a significant value of less than 0.05. While the Tunneling Incentive, Bonus Plan and Leverage has a significant value greater than 0.05, it is stated that there is no significant effect on the Transfer Pricing decision..
THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE AND ENVIRONMENTAL DISCLOSURE ON PROFITABILITY WITH FIRM SIZE AS MODERATING EFFECT (STUDY ON LISTED MINING COMPANY IN INDONESIA STOCK EXCHANGE YEAR 2017 2019) Sahril, Fathin Adlia; Kamal, Maulana
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 economy moves away from polluting activities and towards cleaner production processes. Corresponding to this, companies are required not only to have high profitability but also to concern with environmental issues. It is expected that larger companies are able to generate more profits and to concern themselves with environmental issue. The purpose of this research is to investigate the influences of environmental performance and environmental disclosure on profitability with firm size as the moderating variable of that relationship. A sample of the listed mining companies of IDX was collected from 2017 to 2019 for hypothesis testing using a multiple regression analysis. The findings indicate that environmental performance and environmental disclosure were positively associated with profitability and firm size moderates this relationship.
EFEKTIVITAS SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) PADA DINAS PERTANIAN DAN PANGAN KOTA MAGELANG Mukaromah, Ricky; Priyono, Nuwun
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 the effectiveness of the Government Agency Performance Accountability System (SAKIP) and to find out the supporting and inhibiting factors for the implementation of SAKIP's effectiveness in the Dinas Pertanian dan Pangan Kota Magelang. This research use desciptive qualitative approach. Data collection techniques using interviews, observation, and documentation. The results of this study indicate that SAKIP in the Dinas Pertanian dan Pangan Kota Magelang has been running effectively. The implementation of SAKIP in the Dinas Pertanian dan Pangan Kota Magelang has increased every year which can be seen from the level of success of the work programs that have been implemented.

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