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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
 1   2 
Search results for , issue "Vol 7, No 1 (2022): Februari 2022" : 15 Documents clear
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH INDUK DENGAN PEMERINTAH DAERAH PEMEKARAN (STUDI PADA PEMERINTAH DAERAH ACEH TENGAH DAN PEMERINTAH DAERAH BENER MERIAH TAHUN 2015-2019) Meldego, Umar Said; Suparno, Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.19950

Abstract

The purpose of this study is to analyze financial performance using the independently ratio, effectiveness ratio, efficiency ratio, and dependency ratio between the regional governments of Central Aceh and Bener Meriah in 2015-2019. This type of research is descriptive quantitative using the ratio analysis method. This study uses LKPD data obtained from the BPK Aceh office. The results showed that the ratio of the independence of the Central Aceh and Bener Meriah regencys was at a very low level. The effectiveness ratio of the regional government of Aceh Tengah has the criteria of Moderately Effective, while the regional government of Bener Meriah has the criteria of Less Effective. The efficiency ratios of the Aceh Tengah and Bener Meriah regencys fall into the Efficient criteria. The dependency ratio of Aceh Tengah and Bener Meriah regencys is classified into very high criteria. The results of different tests indicate that there are differences in financial performance at the level of independence of the Central Aceh region and are truly festive
PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK), INTEGRITAS, DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT BPK RI PERWAKILAN ACEH Akmalia, Islahil; Ariani, Nita Erika
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.20241

Abstract

This study aims to determine the effect TABK, integrity, and competency of auditor on audit quality of auditors at The Audit Board of The Republic of Indonesia (BPK RI-Aceh). This is a quantitative study with questionnaire used as the primary data elicitation and Likert scale as the measure. The populations in this study are all the auditors at the BPK RI-Aceh amount to 70 auditors. The sampling method using saturation sampling. Data analysis method use is multiple linear regression analysis. Results of the study show TABK, integrity, and competency of auditor simultaneously has a significant effect on audit quality of auditors at the BPK RI-Aceh . The results also show that competency of auditor partially have a significant effect on audit quality of auditors at the BPK RI-Aceh, whereas TABK and Integrity have no significant effect on audit quality of auditors at the BPK RI- Aceh.
STRATEGI BISNIS SERTA DAMPAK PANDEMI COVID-19 PADA PT BPR MITRA KOPJAYA MANDIRI Faisal, Deni; Syudibyo, Yudha Aryo
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.20242

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan Strategi Bisnis Serta Dampak Pandemi COVID-19 pada PT. BPR Mitra Kopjaya Mandiri. Objek penelitian ini adalah Divisi Bisnis dan Operasional. Penelitian ini dilakukan dengan metode penelitian kualitatif studi kasus. Teknik Pengumpulan data dalam penelitian ini menggunakan wawancara dan dokumen. Pemilihan narasumber dipilih sesuai dengan kriteria tertentu. Hasil penelitian ini menunjukan bahwa pandemi COVID-19 memberikan dampak yaitu liquiditas sedikit terganggu, penurunan aset, adanya risiko kesehatan dan keselamatan karyawan serta nasabah, nasabah atau calon nasabah menolak ditemui, sulit berinteraksi dengan nasabah atau calon nasabah, angsuran bermasalah, penurunan minat pada beberapa produk, risiko pembiayaan meningkat, minat menabung dan deposito turun, dan nasabah banyak yang mengambil dananya. Untuk menanggulangi dampak pandemi COVID-19 PT. BPR Mitra Kopjaya Mandiri melakukan strategi khusus diantaranya penerapan protokol kesehatan, relaksasi angsuran, restrukturisasi angsuran, fokus pada segmen yang memiliki pendapatan stabil, memperluas jaringan, pengendalian biaya, melihat profil risiko nasabah, dan penundaan pembiayaan. Penerapan strategi bisnis memiliki pengaruh dalam menanggulangi dampak pandemi COVID-19 dan merupakan cara untuk mencapai tujuan bisnis. Dalam mencapai tujuan bisnis PT. BPR Mitra Kopjaya Mandiri melakukan strategi pemasaran, pembiayaan, penghimpunan dana, pengawasan, pengembangan SDM, dan operasional. Dalam penerapan strategi bisnis masih terdapat kendala yang dihadapi di antaranya semangat karyawan tidak stabil, divisi SDM belum tertata rapi, banyak syarat untuk pengajuan pembiayaan, hanya ada dua personel pengawasan, dan masih ada SOP yang belum sesuai.
EFEKTIFITAS PENGELOLAAN ZAKAT DI BAITUL MAL BENER MERIAH Bengi, Yuni Simah; Mutia, Evi; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.21219

Abstract

This research had a purpose to evaluate Baitul mal regulation in bener meriah. It is used both primary data such as interview with narasumber they are the staff of Baitul maal in bener meriah and documentary data in the Baitul mal bener meriah and secondary data such as financial data in Baitul mal bener meriah. The purpose of this research is to know how the Baitul mal in bener meriah doing the activity and operasional and is it follow the regulation that government state. It is a qualitative research with interactive analysis method such as collecting data, reducting data, verivication data and got the result to examine the problem. This research had a result such as The level of effectiveness in distributing zakat funds for 5 years is in the Very Ineffective category (ACR20%). The level of effectiveness of the distribution of zakat funds for 5 years is in the Very Ineffective category (ACR20%) and The effectiveness of zakat management starts from the Management of Biatu Mall, Bener Meriah Regency, which distributes zakat once a year, but if there is a situation of urgency, the distribution of zakat funds can be carried out before the due date for the distribution of zakat funds.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENGGUNAAN FINTECH PADA UMKM DI KOTA BANDA ACEH MENGGUNAKAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) Rivaldi, Sultan; Dinaroe, Dinaroe
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.20309

Abstract

Information technology is developing quite rapidly in the financial sector. Financial Technology (FinTech) offers many benefits so the adoption rate is very high at the individual to organizational level. In Indonesia, the implementation of FinTech is quite high because basically FinTech offers great benefits and conveniences. However, amid the high implementation of FinTech at the individual level and large business entities, the use of FinTech in MSMEs is still very low. This study aims to determine what factors influence the interest of MSME to use FinTech services using the Technology Acceptance Model (TAM) theoretical approach by adding a trust factor. The population of this research is all MSMEs in Banda Aceh City. The questionnaires were distributed directly and indirectly (online) from July 24 to August 27, 2021 using the Lemeshow sampling technique, a sample size of 130 was obtained. The research questionnaire data was then analyzed using the Structural Equation Modeling (SEM) method with the help of the SmartPLS 3.3.3 software. The results of data analysis show that perceived usefulness, perceived ease of use, and subjective norms have a positive and significant effect on behavioral intention to use FinTech in MSMEs. Meanwhile, the trust factor does not affect the interest in using FinTech in MSMEs.

Page 2 of 2 | Total Record : 15

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