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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 15 Documents
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Search results for , issue "Vol 6, No 4 (2021): November 2021" : 15 Documents clear
FINANCIAL RESTATEMENT : DAMPAKNYA TERHADAP REAKSI PASAR Atasoge, Immawan Azhar Ben; Hendrawan, Diky Angga; Putri, Fani Monada Esaa
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 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 impact of restatement of financial statements on market reactions. This type of research is a quantitative research method, in this study the population used is all companies listed on the Indonesia Stock Exchange non-financial that perform restatement. This study uses annual data on the financial statements of companies that perform restatements in the 2016-2019 period. Regression using OLS (Ordinary Least Square) analysis tool by taking a sample of 21 companies. The results of this study indicate that from the variables of restatement, share ownership, and leverage only share ownership variables have a significant effect on market reaction with a significance value of 0.04 0.05, it can be concluded that there is a significant effect of share ownership on market reaction so that the hypothesis proposed in this research is accepted.
PENGARUH JUMLAH DEWAN KOMISARIS, UKURAN PERUSAHAAN, KOMITE PEMANTAU RISIKO, DAN KINERJA KEUANGAN TERHADAP MANAJEMEN LABA Hermanto, Hermanto; Berutu, Ratna Susiani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Tujuan kajian ini untuk menemukan faktor penentu manajemen laba (Earnings Management) seperti Jumlah dewan komisaris, ukuran perusahaan, komite pemantau risiko, dan kinerja keuangan suatu perusahan. Kajian saat ini menggunakan data laporan keuangan sektor perbankan yang terekam di Bank Indonesia (BI) dengan metode pengambilan sampel selektif yang memenuhi kriteria survey. Peneliti mengkaji dengan jangka waktu selama lima tahun menggunakan sampel sebanyak 24 data dari 120 entitas sektor perbankan. Penelitian ini menggunakan beberapa metode analisis linear dengan tipe data sekunder. Pelitian ini memperlihatkan bahwa ukuran dewan komisaris, ukuran perusahaan, dan komite pemantau risiko, serta ROA secara bersama-sama mempengaruhi manajemen laba. Ukuran dewan komisaris dan ukuran perusahaan secara individu tidak mengindikasikan adanya pengaruh terhadap manajemen laba. Komite pemantau risiko secara individu mempengaruhi manajemen laba dan ROA secara individu memberikan pengaruh positif terhadap manajemen laba.
PENGARUH STRUKTUR SUKUK, UMUR SUKUK, DAN STATUS JAMINAN SUKUK TERHADAP PERINGKAT SUKUK PADA PERUSAHAAN YANG TERDAFTAR DI DAFTAR EFEK SYARIAH Muzalifah, Reva; Yulia, Aida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this researchis to examine the effect of independent variables on sukuk rating of companies listed in the List of Islamic Securities in the period of 2013-2016. Independent variables that used in this researchare sukuk structure, maturity, and guarantee status. The selection ofthe sample is using apurposive samplingmethod and obtained a sample of 12 sukuk, the type of data used in this researchis secondary data such as financial statements, annual reports and statistical data of sukuk. Data collectiontechniquesusedin this researchisthe documentation. Data analysis was conductedusing thestatistical analysisthat ismultiplelinearanalysis techniques Dataprocessedby usingprogramEconometric Views(EViews) version9. The results of this study show that 52,73% dependent variable or sukuk rating can be explained by the three of independent variables. Simultaneously the three of independent variables have effect on sukuk rating. Partially, sukuk structure, maturity, and guarantee status have effect on sukuk rating.
Pengaruh Efektivitas dan Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Demak ulyana, wahdaul; Ningsih, Tri Widyastuti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 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 level of effectiveness and contribution of local tax revenues and their effect on Regional Original Income in Demak Regency in 20112020. This study uses data collection techniques through documentation, namely secondary data in the form of Budget Realization Reports and Demak Regency. Data management is done by calculating the ratio of each variable, namely the effectiveness of local taxes, local tax contributions, and local revenue. Then it is calculated and processed using the Statistical Product and Service Solution (SPSS) software program. Based on the results of the effectiveness and contribution ratio analysis, it shows the effectiveness of the Demak Regency regional tax during the years 2011-2020, with an average of 131.738% and belongs to the very effective criteria. The contribution of local taxes to the local revenue of Demak Regency during 2011-2020 is with an average of 35.244% and is included in the criteria quite well. The effectiveness of local taxes partially has a significant effect on PAD in Demak Regency and the contribution of local taxes partially does not have a significant effect on PAD in Demak Regency. Simultaneously, the effectiveness of local taxes and local tax contributions has no significant effect on PAD in Demak Regency.
ANALISIS DAMPAK PANDEMI COVID-19 TERHADAP HARGA SAHAM SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Lautania, Maya Febrianty; Dinaroe, Dinaroe; Linda, Linda
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the impact of the COVID-19 pandemic on banking stock prices listed on the Indonesia Stock Exchange. Four banks were the sample that had the largest market capitalization in 2020, namely PT. Bank Central Asia tbk. (BBCA), PT. Bank Rakyat Indonesia (BBRI), PT. Bank Mandiri (BMRI) and PT. Bank Negara Indonesia (BBNI). The average share price announced 30 days before the first COVID-19 case was compared with the stock price after the announcement. The daily stock price used was at the closing rate. The results indicate that there is a significant decline in banking stock prices. BBNI shares experienced the largest depreciation in 30 days after the first case of COVID-19 occurred, which was -36.44%, followed by BMRI -28.52%; BBRI -27.74%, and BBCA -17.12%. This study shows that BBCA shares have a higher level of resistance to the COVID-19 than the other three stocks

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