cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nuraini A
Contact Email
nurainia@usk.ac.id
Phone
+6281319614541
Journal Mail Official
jimeka@feb.usk.ac.id
Editorial Address
Universitas Syiah Kuala, Fakultas Ekonomi dan Bisnis, Jurusan Akuntansi didukung oleh IAI KAPd Wilayah Aceh Kopelma Darussalam, Banda Aceh, Indonesia - 23111
Location
Kab. aceh besar,
Aceh
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 2 (2022): Mei 2022" : 15 Documents clear
ISLAMIC SOCIAL REPORTING, KOMISARIS INDEPENDEN, DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN: PERAN MODERASI KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI JII TAHUN 2019-2021 Kamiliya, Namira; Aliamin, Aliamin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 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.v7i2.21127

Abstract

This study aims to determine and analyze the effect of Islamic social reporting, independent commissioners, and environmental performance on firm value with financial performance as a moderating variable in companies listed at JII during the 2019-2021 COVID-19 period. The population in this study were all companies listed on the Jakarta Islamic Index during the COVID-19 period 2019-2021. The sample selection used purposive sampling technique with predetermined criteria in order to obtain a sample of 39 companies. The research conducted is quantitative research with the type of research data, namely secondary data. Data analysis used multiple linear regression analysis and moderated regression analysis with the help of SPSS 23 data processing application. The results of this study indicate that either simultaneously or partially the variables Islamic social reporting, independent commissioners, and environmental performance have no effect on firm value and the interaction of financial performance. reflected by Return On Equity (ROE) is not able to strengthen the influence of Islamic social reporting, independent commissioners, and environmental performance on firm value.
DYNAMIC CAPABILITY THEORY: PERSPEKTIF AKUNTANSI Evayani, Evayani; Mutia, Evi; Saleh, Muhammad; Rahmawati, Syarifah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 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.v7i2.21770

Abstract

Dynamic capabilities are described as a company's ability to change, and given the changing environment. The dynamic capabilities perspective is in its efforts to explain competitive advantage in a dynamic environment. Currently, dynamic capabilities have been implemented in various aspects, including, marketing, production, resources, and also accounting. The purpose of this study is to provide an overview of the application of Dynamic Capability Theory, viewed from an accounting perspective. This research method is descriptive analysis. The analysis, found that dynamic capability theory, through an accounting perspective, is related to the fields of sharia accounting, government accounting, accounting information systems, financial accounting and corporate governance. The analysis carried out descriptively is a limitation of this study. Therefore, it is recommended that in the future, it can be done by interviewing stakeholders.
ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU DENGAN MENGGUNAKAN METODE ECONOMIC ORDER QUANTITY (EOQ) DALAM MENETAPKAN PERIODIC ORDER QUANTITY (POQ) (STUDI KASUS PADA PABRIK TEMPE SOYBEAN) Handayani, Resti; Afrianandra, Cut
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 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.v7i2.21435

Abstract

This study aims to find out how to control raw material inventory which is traditionally carried out by the Tempeh Soybean Factory by analyzing how to control raw material inventory using the Economic Order Quantity (EOQ) and Periodic Order Quantity (POQ) methods. In this study, we uses a descriptive-qualitative approach. The author uses observation, interviews, and documentation in collecting data. The resource persons in this study consisted of factory owners, assistants, and employees at the Soybean Tempeh Factory. The results of the study indicate that based on company policy using the traditional method of ordering 5.000 kg of raw materials, while using the EOQ/POQ method of 5.862 kg, there is a variant of 862 kg. The frequency of purchasing soybean raw materials was previously 12 times ordering in 3 months, while it was calculated using the EOQ/POQ method 10 times, there were 2 times variants. Safety stock in its policy is around 2.350 kg, if using the EOQ/POQ method it is 1.650 kg. The reorder point in the EOQ/POQ method is 3.600 kg, while the reorder point at the Soybean Tempeh Factory is 2.200 kg, there are variants, namely 1.400 kg. (TIC) using the traditional method of Rp. 44.335.000, while using the EOQ/POQ method the total inventory cost is Rp. 30.806,703 where there is a variant of Rp. 13.528.297.
PENGARUH AKUNTABILITAS, KEPEMIMPINAN DAN PARTISIPASI MASYARAKAT TERHADAP EFEKTIVITAS PENGELOLAAN DANA DESA DI KOTA BANDA ACEH Ayuandani, Kiki; Muniruddin, Said
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 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.v7i2.21045

Abstract

The purpose of this study was to determine the effect of accountability, leadership and community participation on the effectiveness of village fund management in Banda Aceh City. The population is the Village Head and Village Treasurer in all gampongs in Banda Aceh totaling 90 Gampong with 180 respondents. In this study, the sample used was the entire population. Multiple linear regression test was used to test the research hypothesis. Simultaneous and partial research findings Accountability, Leadership and Community Participation affect the effectiveness of village fund management.
PENGARUH KOMITMEN ORGANISASI DAN PENERAPAN KEBIJAKAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH DAERAH KABUPATEN ACEH BESAR Aqila, Tengku Rayya; Yusmita, Fifi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 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.v7i2.21180

Abstract

This study examines the effect of organizational commitment and the application of accounting policies on the quality of financial reports in the Aceh Besar District Government. The type of this study is quantitative descriptive research. The sources of data in this study are primary data obtained through the distribution of questionnaires and interviews. The population in this study is all Local Government Work Units (SKPD) in the Aceh Besar District represented by Financial Administration Officers, Head of Sub Division of Finance, Finance Section Staff, and Treasurer, with a total of 116 respondents out of 58 Local Government Work Units. The sampling technique in this study used saturated sampling, where the entire population was used as the research sample. The data analysis method used is multiple linear regression using the SPSS Version 26 application. The results show that (1) organizational commitment and the application of accounting policies have a joint effect on the quality of financial reports; (2) organizational commitment affects the quality of financial reports; and (3) the application of accounting policies affects the quality of financial reports. The results of this study are expected to provide suggestions for the Aceh Besar District Government in policy making, especially those related to organizational commitment and the application of accounting policies, so as to further improve the quality of financial reports.
KEBERLANGSUNGAN USAHA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA SEBELUM DAN SELAMA PANDEMI COVID-19 Salsabila, Nisa; Indayani, Indayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 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.v7i2.21264

Abstract

This study aims to analyze and compare how business continuity in insurance companies before and during the Covid-19 pandemic using the Springate (S-Score) method. This research employed quantitative descriptive method. The research population is insurance companies listed on the Indonesia Stock Exchange (IDX) in 2016-2021, with a total population of 16 companies. The sampling method used is non-probability sampling using saturated sampling in order to obtain as many as 16 research samples. The research data uses secondary data obtained from the documentation of financial statements found on the Indonesia Stock Exchange (IDX) web page. Analysis of the data used in the form of descriptive statistical tests and paired sample t-test using SPSS 26 data application. The results of the study explain that there are several companies that have been in a healthy condition since the beginning of the 2016-2021 period. There are also companies that have been in bankruptcy since the beginning of the 2016-2021 period, while other companies fluctuate every period. After the paired sample t-test was carried out, the results show that there are differences in the business continuity of insurance companies before and during the Covid-19 pandemic.
THE INFLUENCE OF TAX PLANNING, TUNNELING INCENTIVE, INTANGIBLE ASSET, AND PROFITABILITY ON TRANSFER PRICING DECISIONS IN MULTINATIONAL FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Fazwa, Monika; Islahuddin, Islahuddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 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.v7i2.20810

Abstract

This study is aimed to examine the influence of tax planning, tunneling incentive, intangible asset, and profitability on transfer pricing decisions. This study tested the hypotheses in food and beverage companies listed in Indonesia Stock Exchange (IDX) from 2016 to 2020. By using the purposive sampling technique, 12 out of 33 companies in the food and beverage sector were taken as a sample with a total of 60 data observations. The data was then analyzed through multiple linear regression analysis. The results of this study revealed that all independent variables simultaneously affect the dependent variable. Partially, the finding of tax planning and tunneling incentive has a positive effect but not significant on transfer pricing. However, intangible asset and profitability has a positive and significant effect on transfer pricing, means that intangible asset and profitability is engaged on transfer pricing decisions of food and beverage companies listed in Indonesia Stock Exchange (IDX).
ANALISIS PERBEDAAN RETURN DAN RISK SAHAM ANTARA SAHAM SYARIAH DAN SAHAM KONVENSIONAL PADA MASA PANDEMI COVID-19 DI INDONESIA (STUDI PADA PERUSAHAAN LQ45) Rufaidah, Sz; Arfan, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 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.v7i2.20683

Abstract

This study aims to examine the differences in return and risk between sharia stocks and conventional stocks in LQ45 indexed companies during the Covid-19 pandemic. The sample of this research is company stocks indexed LQ45, of 45 stocks on the LQ45 index there are 24 observations sharia stocks (JII indexed) and 12 observations conventional stocks (not indexed JII). The type of data used is secondary data from the Indonesia Stock Exchange website. This study uses a quantitative approach with Independent Sample T-test as data analysis method, then the analysis is carried out using the SPSS application. The results revealed that there was no significant difference between the return and risk of sharia stocks and conventional stocks in companies indexed LQ45 during the Covid-19 pandemic.
ANALISIS LAPORAN REALISASI ANGGARAN UNTUK MENILAI TINGKAT EKONOMI, EFEKTIVITAS, DAN EFISIENSI KINERJA KEUANGAN BLUD Syaifanur, Fitria; Saleh, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 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.v7i2.21153

Abstract

This study aim to provide the level of economy, efficiency and effectiveness of the financial performance of BLUD RSUD dr. Zainoel Abidin Banda Aceh. This study uses a quantitative method with a descriptive analysis approach. The author uses the Work Plan and Budget Realization Report documents used for this research by confirming that the Value For Money indicator is in accordance with the Minister of Finance Regulation number 214 of 2017. The object of this research is the BLUD RSUD dr. Zainoel Abidin Banda Aceh. The results of this study indicate the performance of the BLUD RSUD dr. Zainoel Abidin is still less economical and inefficient, but has been effective based on the Performance Measurement of the Minister of Finance Regulation number 214 of 2017.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI UDANG VANAME (STUDI KASUS PETAMBAK GAMPONG PALONG KECAMATAN GLUMPANG BARO KABUPATEN PIDIE) Sundari, Sundari; Bustamam, Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 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.v7i2.20764

Abstract

This study had a purposed to evaluate the determination cost production of Vanname Shrimp in Gampong Palong. This study used descriptive qualitative method with sample choosed by primary data. The results of this study indicate that the price with cost on pricing method in a full costing approach didnt showed the higher result than the factory, namely Rp 52.652 per kg. where the shrimp cost in order the theor that existed. However, it is not a basic determined the price because the price didnt resemble the theory that pond farmersonly take into account price of shrimp based on the market.

Page 1 of 2 | Total Record : 15

 1   2 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol 10, No 3 (2025): Agustus 2025 Vol 10, No 2 (2025): Mei 2025 Vol 10, No 1 (2025): Februari 2025 Vol 9, No 4 (2024): November 2024 Vol 9, No 3 (2024): Agustus 2024 Vol 9, No 2 (2024): Mei 2024 Vol 9, No 1 (2024): Februari 2024 Vol 8, No 4 (2023): November 2023 Vol 8, No 3 (2023): Agustus 2023 Vol 8, No 2 (2023): Mei 2023 Vol 8, No 1 (2023): Februari 2023 Vol 7, No 4 (2022): November 2022 Vol 7, No 3 (2022): Agustus 2022 Vol 7, No 2 (2022): Mei 2022 Vol 7, No 1 (2022): Februari 2022 Vol 6, No 4 (2021): November 2021 Vol 6, No 3 (2021): Agustus 2021 Vol 6, No 2 (2021): Mei 2021 Vol 6, No 1 (2021): Februari 2021 Vol 5, No 4 (2020): November 2020 Vol 5, No 3 (2020): Agustus 2020 Vol 5, No 2 (2020): Mei 2020 Vol 5, No 1 (2020): Februari 2020 Vol 4, No 4 (2019): November 2019 Vol 4, No 3 (2019): Agustus 2019 Vol 4, No 2 (2019): Mei 2019 Vol 4, No 1 (2019): Februari 2019 Vol 3, No 4 (2018): November 2018 Vol 3, No 3 (2018): Agustus 2018 Vol 3, No 2 (2018): Mei 2018 Vol 3, No 1 (2018): Februari 2018 Vol 2, No 4 (2017): November 2017 Vol 2, No 3 (2017): Agustus 2017 Vol 2, No 2 (2017): Mei 2017 Vol 2, No 1 (2017): Februari 2017 Vol 1, No 2 (2016): November 2016 Vol 1, No 1 (2016): Agustus 2016 More Issue