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<![CDATA[PENGARUH PENGETAHUAN PAJAK, PEMERIKSAAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN KABUPATEN TULUNGAGUNG ]]>
<![CDATA[Putrinur'aini, Annisa]]>;
<![CDATA[Pravitasari, Dyah]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i3.21015
<![CDATA[Compliance with taxation is an important point that cannot be separated from the tax implementation process. In the implementation of taxation, tax obligations and rights to taxes must be fulfilled and implemented by every taxpayer, where must be carried out in accordance with existing standards and regulations. This study aims to see how big the effect of tax knowledge on restaurant taxpayer compliance, tax audit on restaurant taxpayer compliance, and tax sanctions on restaurant taxpayer compliance, especially in Tulungagung Regency. Quantitative methods are considered appropriate for this research, where the way to get data for research is through servers by relying on the distribution of questionnaires. The data obtained from the division of the questionnaire will then be processed again by multiple linear regression testing. The processed data obtained the results of restaurant taxpayer compliance in Tulungagung Regency is significantly and positively influenced by tax knowledge, restaurant taxpayer compliance in Tulungagung Regency is significantly and positively affected by tax audits, and restaurant taxpayer compliance in Tulungagung Regency is significantly and positively affected by tax sanctions.]]>
<![CDATA[PENGARUH VARIAN ANGGARAN, UKURAN PEMERINTAH DAERAH, DAN KAPASITAS FISKAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH ]]>
<![CDATA[Afifah, Safira Izzatul]]>;
<![CDATA[Adnan, Adnan]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i3.21670
<![CDATA[This study aims to examine the effect of budget variance, local government size and fiscal capacity on the financial performance of district/city governments in Aceh in 2018-2020 based on efficiency ratios and effectiveness ratios. The data used is secondary data from local government financial reports that have been audited by BPK RI. The data analysis method used is Spearman's Rho Correlation, Multiple Linear Regression Test and Coefficient of Determination Test. This study uses two regression models. The first model of the dependent variable of financial performance is measured using the efficiency ratio and in the second model the dependent variable of financial performance is measured using the effectiveness ratio. The results showed that the budget variance and fiscal capacity partially had no effect on the financial performance of local governments based on efficiency ratios, while the variable size of local government has a negative and significant effect on the financial performance of local governments based on efficiency ratios. In the second model that uses the effectiveness ratio, budget variance and fiscal capacity have a negative and significant effect on local government financial performance, while the variable size of local government has no significant effect on the financial performance of local governments based on the effectiveness ratio. The result of the Coefficient of Determination analysis is 0.023, which means that the budget variance, size of local government and fiscal capacity can explain 2.3% of local government financial performance based on efficiency ratios. While in model 2, the coefficient of determination is 0.246, which means that the budget variance, the size of the local government and the fiscal capacity can explain 24.6% of the financial performance of the local government based on the effectiveness ratio.]]>
<![CDATA[PENGARUH PENERAPAN VALUE FOR MONEY DALAM PENGELOLAAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA KANTOR BPKD KABUPATEN BIREUEN) ]]>
<![CDATA[Aulia, Jihan Risky]]>;
<![CDATA[Fuadi, Raida]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i3.20542
<![CDATA[This study aims to see and analyze how Value for Money influences the financial management of the Bireuen district government. The population to be studied in this study are all employees at the BPKD office in Bireuen district and for sampling to be used is probability sampling which is a random sampling method. The data analysis method used is multiple linear regression with the help of using the SPSS Version 26 application. Based on the results of the research and discussion that has been carried out, the authors can conclude that Economy, Efficiency, and Effectiveness, simultaneously affect government financial management at the BPKD office in Bireuen Regency. The importance of increasing Value for Money (economy, efficiency, and effectiveness) in order to create quality local government financial management.]]>
<![CDATA[PENGARUH SUSTAINABILITY DISCLOSURE DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Shahara, Dewi]]>;
<![CDATA[Fitri, Yulia]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i3.21191
<![CDATA[This study aims to examine the effect of sustainability disclosure on economic, environmental, social, and company size on stock prices. This research is a quantitative research. The research population is manufacturing companies listed on the IDX in 2020-2021, with a total population of 193 companies. The sampling method used is purposive sampling, with this method then obtained as many as 26 research samples. The research data uses secondary data obtained from financial report documentation and sustainability reports published on the Indonesia Stock Exchange web page. Analysis of the data used in the form of multiple linear regression using the SPSS 26 application. The results showed that the sustainability disclosure in the economic and social had no effect on stock prices. Meanwhile, the sustainability disclosure of environment and company size have an effect on stock prices.]]>
<![CDATA[PENGARUH PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI, DAN AKUNTABILITAS TERHADAP TRANSPARANSI PENGELOLAAN DANA DESA ]]>
<![CDATA[Ramdhana, Dara]]>;
<![CDATA[Asmara, Jhon Andra]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i3.21392
<![CDATA[This study aims to analyze simultaneously and partially the variables of Internal Control, Utilization of Information Technology, and Accountability to the Transparency of Village Fund Management during the Pandemic Period (Study on Villages in Bireuen Regency). This type of research is a quantitative study with a sample of 172 respondents consisting of the village head/village secretary and the head of financial affairs (treasury). The research data were collected through questionnaires, processed and analyzed using multiple linear regression analysis using SPSS version 25 program. The sampling technique used was simple random sampling. The results of this study indicate that Internal Control partially has a positive effect on the Transparency of Village Fund Management. The partial use of Information Technology has a positive effect on the Transparency of Village Fund Management. Accountability partially affects the Transparency of Village Fund Management. Internal Control, Utilization of Information Technology, and Accountability simultaneously affect the Transparency of Village Fund Management.]]>
<![CDATA[PENGARUH KEUNTUNGAN RELATIF, FITUR LAYANAN, RISIKO, DAN KEPATUHAN SYARIAH TERHADAP MINAT TRANSAKSI MENGGUNAKAN BSI MOBILE DI KOTA BANDA ACEH ]]>
<![CDATA[Astuti, Cindy]]>;
<![CDATA[Saputra, Mulia]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i3.21923
<![CDATA[This study aims to see and analyze the effects of relative advantage, service features, risk, and shariah compliance on interesting transactions of the customers that use BSI mobile. The object of this study is Bank Syariah Indonesia customers in Banda Aceh city who use BSI mobile. Samples were taken by purposive sampling method. There are 100 samples of the data which became the object to be researched. This research is quantitative research with primarily data obtained by distributing questionnaires of interviews. The results show that relative advantages, service features, risk and sharia compliance give an effect to the user of BSI mobile simultaneously. The results of this research also show and give positive effects and are significant for the customers interest in using BSI mobile, whereas the risk dont give effects for the customers interest in using BSI mobile.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DAN DAMPAKNYA TERHADAP COST OF EQUITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Sukma, Fitria]]>;
<![CDATA[Fitri, Meutia]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i3.21204
<![CDATA[This study aims to determine the effect of company size, profitability, leverage, and quality of corporate governance on corporate social responsibility disclosure, as well as to determine the impact of corporate social responsibility disclosure on the cost of equity of the company. The type of research used is quantitative research. The population in this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. Sampling was carried out using the purposive sampling method, and produced a sample of 57 companies. The data used in this study are secondary data in the form of financial reports, annual reports, and company sustainability reports from the sample company's website and the Indonesia Stock Exchange website. The analysis technique used is a multiple linear analysis technique. The results showed that the size of the company and the quality of corporate governance have a positive effect on the disclosure of corporate social responsibility. Leverage negatively affects corporate social responsibility disclosure. Meanwhile, profitability does not affect the disclosure of corporate social responsibility. The results also showed that disclosure of corporate social responsibility negatively affects the cost of equity.]]>
<![CDATA[PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN ASING TERHADAP BIAYA ]]>
<![CDATA[Risman, Lia]]>;
<![CDATA[Zuraida, Zuraida]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i3.22012
<![CDATA[This study aims to determine the effect of managerial ownership, institutional ownership, and foreign ownership on agency costs in non-financial companies listed on the Indonesia Stock Exchange in 2015-2017. The independent variables are managerial ownership, institutional ownership, and foreign ownership. The dependent variable is the agency cost which is proxied as sales and general administration expenses. This study uses secondary data in the form of annual financial reports of non-financial companies listed on the Indonesia Stock Exchange in 2015-2017. The sample in this study consisted of 64 non-financial companies which were taken using a purposive sampling method. Data analysis used multiple linear regression analysis. The results of this study indicate that managerial ownership, institutional ownership and foreign ownership have a significant negative effect on agency costs.]]>
<![CDATA[ANALISIS PERLAKUAN AKUNTANSI ATAS PEMBIAYAAN RAHN (GADAI EMAS SYARIAH): STUDI KASUS PEGADAIAN SYARIAH DI CABANG BANDA ACEH ]]>
<![CDATA[Fonna, Eka Zahara]]>;
<![CDATA[Kamal, Maulana]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i3.21071
<![CDATA[The great interest of the Aceh community in using sharia pawn financing for gold pawn products raises the need for supervision of the accounting treatment implementation of sharia pawn financing in the Islamic financial industry. This study aims to determine the accounting treatment related to the recognition measurement, presentation, and disclosure of Rahn transactions (Islamic gold pawns) that are practiced at the Banda Aceh Sharia Pawnshop. The research method used in this study is descriptive qualitative, with primary and secondary data sources using interviews, observation, and documentation techniques. The author collects data by interviewing cashiers and appraisers at the Banda Aceh branch of the Sharia Pawnshop. The analytical method used is the descriptive analysis method which includes data reduction, display, conclusion drawing, and verification. The results of this study found that the application of accounting treatment in terms of recognition, presentation measurement, and disclosure at the Banda Aceh branch of Islamic Pawnshops is following Indonesian Financial Accounting Standards (PSAK) 107 on ijarah accounting and the Fatwa of the Indonesian National Sharia Council. The results of this study are expected to be an additional reference and study material to develop knowledge in the scope of sharia accounting, especially regarding ijarah accounting.]]>
<![CDATA[PENGARUH KESADARAN ETIS DAN PERTIMBANGAN ETIS TERHADAP WHISTLEBLOWING: EMOSI SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Fadilah, Eva]]>;
<![CDATA[Fitri, Fauziah Aida]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i3.20682
<![CDATA[This study had a purposed to evaluate the effect of ethical awareness, ethical judgement on whistleblowing with emotion as a moderating variable on employees of PT PLN (Persero) in the cities of Banda Aceh and Aceh Besar. The sample taking by non-probability sampling method and purposive sampling. It obtained 138 sample of permanent employees at PT. PLN (Persero) in the cities of Banda Aceh and Aceh Besar. The data used is primary data collected in a hybrid way, that is, some of the questionnaires were answered directly and some were answered through the google form. This study using multiple linear regression models and moderated regression analysis. The results of this study indicate that both simultaneously and partially, ethical awareness and ethical judgement have a significant effect on whistleblowing, but the results of testing the moderating variable, namely emotion, cannot moderate ethical awareness and ethical considerations on whistleblowing.]]>
