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<![CDATA[PENGARUH PARTISIPASI ANGGARAN, KARAKTERISTIK TUJUAN ANGGARAN, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA ANGGARAN PADA PEMERINTAH KABUPATEN ACEH BESAR ]]>
<![CDATA[Haya, Fran Giska Fadhiya]]>;
<![CDATA[Asmara, Jhon Andra]]>;
<![CDATA[Daud, Rulfah M]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i1.21017
<![CDATA[The purpose of this study is to see how participation in budgets, budgetary target features, and leadership style affect budget performance. The study's population is a Regional Work Unit (SKPD) in Aceh Besar District, which was sampled using the purposive sampling methodology. The Head of Service, Head of the Finance Section, and Technical Implementation Officer of Activities represented by the Head of Planning at 34 SKPD Aceh Besar District were the respondents in this study. They were structural officials involved in the creation and implementation of the budget. Multiple linear regression analysis was used to analyse the data in this study, which was done with the help of the statistical programme SPSS version 25.The results showed that (1) budget participation, budgetary goals characteristics, and leadership style had a simultaneous effect on budget performance, (2) budget participation had no effect on budget performance. budget performance, (3) budgetary goal characteristics affect budget performance, (4) leadership style affects budget performance.]]>
<![CDATA[DAMPAK PANDEMI COVID-19 TERHADAP HARGA SAHAM DAN VOLUME PERDAGANGAN SAHAM PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BEI ]]>
<![CDATA[Rahmawati, Aulya]]>;
<![CDATA[Jalaluddin, Jalaluddin]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i1.21058
<![CDATA[This study had a purposed to find out the difference of stock price and stock trading volume before and after the pandemic in transportation and logistics sector companies listed on the Indonesia Stock Exchange. The sample taking by purposive sampling method with some criteria and got 22 entities. The data used is secondary sourced from Indonesia Stock Exchange. This study using paired sample t-test for for data that is normally distributed and Wilcoxon Signed-Rank Test for data that is not. The results of this study indicate that There are significant differences in stock prices and trading volumes before and after the first announcement of the Covid-19 pandemic in Indonesia]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA MODAL INTELEKTUAL ]]>
<![CDATA[Husna, Asmaul]]>;
<![CDATA[Kamal, Maulana]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i1.19887
<![CDATA[This study aims to analyze and obtain empirical evidence regarding the effect of audit committee size, concentration of share ownership, research and development, company age, and foreign ownership on voluntary disclosure of intellectual capital in mining companies. The sample in this study is a mining company listed on the Indonesia Stock Exchange in 2017-2019 which was selected using the purposive sampling method. Based on this method, a sample of 13 companies with 39 financial statements was obtained for analysis The analysis used includes classical assumption test, multiple linear analysis and hypothesis testing. The results of this study indicate that simultaneously and partially the variables of audit committee size, concentration of share ownership, research and development, company age, and foreign ownership have a significant effect on the extent of voluntary disclosure of intellectual capital]]>
<![CDATA[AKUNTABILITAS PENGELOLAAN DANA DESA DAN FAKTOR YANG MEMPENGARUHINYA ]]>
<![CDATA[Zhafira, Alya]]>;
<![CDATA[Lautania, Maya Febrianty]]>;
<![CDATA[Yulia, Aida]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i1.21486
<![CDATA[It is a responsibility of village officials to the community to manage Village Fund Allocation with accountable and transparent and also to involve the village community as much as possible so that it can guarantee that the implementation of Village fund Allocation have a full impact on community. This study aims to examine the effect of community participation, the role of village officials and the competence of human resources on the accountability of village fund management. The subjects of this research are village officials who directly manage the allocation of village funds. In total, there were 144 of research respondents were found and questioned for this research, which is consisting of village heads, village secretaries, and heads of financial affairs, all of these respondents came from 90 villages from 9 sub-districts in Banda Aceh City. Data collection was carried out using a questionnaire that was distributed directly to respondents from May to July 2021. The analytical method used was multiple linear with the SPSS version 22 application. The results showed that the variables of community participation (X1), the role of village officials (X2), and human resource competence (X3) either partially or simultaneously has a significant effect on the management and village accountability variable (Y).]]>
<![CDATA[PENGARUH FINANCIAL LEVERAGE, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP UNDERPRICING SAHAM SYARIAH SAAT INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK INDONESIA PADA MASA PANDEMI COVID-19 ]]>
<![CDATA[Apriliani, Siti Raihan]]>;
<![CDATA[Bustamam, Bustamam]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i1.21062
<![CDATA[This study aims to determine and analyze the effect of financial leverage, company size, and institutional ownership on the underpricing of sharia shares during the Initial Public Offering (IPO) during the Covid-19 pandemic on the Indonesia Stock Exchange. The population in this study were all companies that made initial public offerings during the Covid-19 pandemic in Indonesia, namely 2020-2021. The sample selection used purposive sampling technique with predetermined criteria so as to get a sample of 50 companies. The research conducted is quantitative research with the type of research data, namely secondary data. Data analysis used multiple linear regression analysis with the help of SPSS 23 data processing application. The results of this study indicate that either simultaneously or partially financial leverage, company size, and institutional ownership variables have no effect on underpricing of sharia shares.]]>
<![CDATA[ANALISIS PERBEDAAN HARGA DAN VOLUME PERDAGANGAN SAHAM PADA PERUSAHAAN INDEKS LQ45 DI BURSA EFEK INDONESIA SEBELUM DAN SAAT PANDEMI COVID-19 ]]>
<![CDATA[Adawiyah, Siti]]>;
<![CDATA[Fachhruddin, Rudy]]>;
<![CDATA[Mahdi, Sayed]]>;
<![CDATA[Saputra, Mulia]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i1.20564
<![CDATA[The Pandemic of COVID-19 has affected different areas of life, such as education, social, tourism and the economy. One of the economic instruments affected by the Pandemic is the capital market. The aim of this research was to look at stock prices and share trading volume in LQ45 index firms on the Indonesia Stock Exchange before and after the COVID-19 Pandemic. This type of research is a quantitative study with an event study approach. The data collected is the price and trading volume of shares of LQ45 index companies from December 03, 2019, to May 31, 2020. The results of this study indicate: (1) There are differences in stock prices in LQ45 index companies before and during the COVID-19 Pandemic. (2) There are differences in stock trading volume in LQ45 index companies before and during the COVID-19 Pandemic. These results indicate that the COVID-19 Pandemic has reacted on the capital market by influencing investors' decisions to sell their shares and resulting in a decline in stock prices.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS ]]>
<![CDATA[Suprihatin, Neneng Sri]]>;
<![CDATA[Naifaroh, Lulu]]>;
<![CDATA[Fazarwati, Dita]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i1.20087
<![CDATA[The purpose of study was to examine the effect of board composition, agency cost, liquidity, leverage and firm size on financial distress in sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 Period. This research a quantitative method. The population in this study are various industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The sample research method was carried out using the purposive sampling method, based on predetermined criteria there were 13 companies used as samples. The analytical method used is the method of logistic regression analysis. The test results show that: (1) board composition has no effect on financial distress, (2) agency cost has no effect on financial distress, (3) liquidity has no effect on financial distress, (4) leverage has no effect on financial distress, (5) firm size has no effect on financial distress.]]>
<![CDATA[AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH: APAKAH AKSESIBILITAS, PENGENDALIAN INTERNAL, DAN KOMPETENSI APARATUR MEMPENGARUHINYA ]]>
<![CDATA[Luqyana, Luqyana]]>;
<![CDATA[Islahuddin, Islahuddin]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i1.21068
<![CDATA[This study aims to determine the influence of accessibility of financial statement, governments internal control system, and apparatus competence on the accountability of regional financial management in Regency/City Governments in The Province of Aceh. The research was conducted in municipalities of Aceh Barat, Aceh Besar, Aceh Tengah, City of Banda Aceh and Lhokseumawe. Representatives of municipalities/cities are determined randomly by looking at the geographical location of the area. Data was collected by distributing 70 research questionnaires to respondents, The Head of SKPD. The research questionnaires that were received back amounted to 62 questionnaires. The sampling technique used simple random sampling and analyzing the data obtained using multiple linear regression models facilitated by SPSS version 28. The results which were based on 62 responses show that (1) accessibility of financial statement has an effect on accountability of regional financial management, (2) governments internal control system has no effect on the accountability of regional financial management, (3) apparatus competence has an effect on accountability of regional financial management, and (4) accessibility of financial statement, government internal control system, and apparatus competence simultaneously effect the accountability of regional financial management.]]>
<![CDATA[PENGARUH KEPEMIMPINAN, FOKUS PADA PELANGGAN, MANAJEMEN SUMBER DAYA MANUSIA, DAN PENGENDALIAN DAN PROSES MONITORING BERKUALITAS TERHADAP KINERJA KEUANGAN (STUDI PADA UMKM DI KOTA BANDA ACEH) ]]>
<![CDATA[Izar, Sahibul]]>;
<![CDATA[Yahya, M. Rizal]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i1.21056
<![CDATA[The purpose of this study was to determine the effect of leadership, customer focus, human resource management and quality control and monitoring processes on financial performance. This research uses simple random sampling method. the sample in this study amounted to 80 samples. The data source used is primary data obtained by distributing questionnaires. The results showed that leadership, customer focus, human resources management, and quality control and monitoring processes had a positive and significant impact on the financial performance of SMEs in Banda Aceh City.]]>
<![CDATA[ANALISIS KESUKSESAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) BERDASARKAN MODEL DELONE DAN MCLEAN 2003 (STUDI PADA SATUAN KERJA PERANGKAT DAERAH KOTA LANGSA) ]]>
<![CDATA[Gustyari, Wahyu]]>;
<![CDATA[Priantana, Riha Dedi]]>;
<![CDATA[Saputra, Devi Satria]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i1.20218
<![CDATA[The purpose of this study was to analyze the SIMDA application using Delone and Mclean (2003) theory. The variables in the Delone and Mclean (2003) model are system quality, information quality, service quality, and intention to use in user satisfaction. The population in this study were all Regional Work Units (SKPD) in the Langsa City area of Aceh. The sampling technique of this study used non-probability sampling. Respondents who became the object of this study were the parties most responsible for the SIMDA so that 76 respondents. Data analysis using multiple linear regression with SPSS 21. The results of this study indicate that (1) system quality, information quality, service quality, and user interest simultaneously affect user satisfaction, (2) system quality partially affects user satisfaction, (3) information quality partially affects user satisfaction, (4) service quality partially affects user satisfaction, (5) user interest partially affects user satisfaction. The results indicate that the SIMDA application is quite successful.]]>
