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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
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Search results for , issue "Vol 8, No 1 (2023): Februari 2023" : 15 Documents clear
FAKTOR PENGUNGKAPAN MANAJEMEN RISIKO PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA Humaira, Talitha Rachel; Dinaroe, Dinaroe
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i1.23051

Abstract

This study aims to examine the effect of firm size, leverage, profitability, and board size on management risk disclosure. This research is quantitative. The research population comprises 52 mining companies listed on the IDX in 2018-2020. The sampling method used is purposive sampling to obtain 35 research samples. The research data was obtained from the company's annual report published on the Indonesia Stock Exchange's web page. Data were analyzed using multiple linear regression with SPSS version 22. The results showed that firm size, leverage, profitability, and board of commissioner's size have a significant effect on risk management disclosure simultaneously. Partially, firm size, leverage, and board of commissioner's size affect risk management disclosure, while profitability does not affect risk management disclosure.
DAMPAK PANDEMI COVID-19 TERHADAP KINERJA KEUANGAN PADA PT. TELKOM TBK Saodah, Aas; Afrianandra, Cut
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i1.21436

Abstract

The purpose of the study is to analyze the impact of the Covid-19 pandemic on the financial performance of PT. Telkom Tbk. The type of research used is quantitative research with a descriptive approach. In this study, we do not use a population but rather a social situation composed of three elements: place, actor, and activity. The subject of this research is PT. Telkom Tbk as triangulation. Secondary data is used in the form of PT. Telkom's financial statements for the 2019-2021 period. The techniques used in data collection include observation, interviews, and documentation. The data analysis approach is descriptive qualitative. Financial performance is measured by several ratios, namely liquidity ratios, solvency ratios, activity ratios, and profitability ratios. This study indicates that the covid-19 pandemic has both a negative and a positive impact on PT. Telkom Tbk's financial performance. Ratio calculation data demonstrate that the company has decreased in some of the ratios analyzed. This decrease does not have a detrimental effect on the financial performance of PT. Telkom Tbk, as it can be offset by increases in several other ratios.
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH PADA PEMERINTAH ACEH Arief, Susilo; Suparno, Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i1.21112

Abstract

This study aims to determine the effect of the effectiveness of internal control and accessibility of financial reports on the transparency of regional financial management in the Aceh government. In this study, the data used is secondary data. The sample selection technique uses Non-Probability Sampling with the census method, where the sample is taken from the entire research population of as many as 46 SKPA with two respondents for each SKPA. The data analysis method used is multiple linear regression analysis which will be carried out using SPSS software. The results of the study show that 1) the effectiveness of internal control and the accessibility of financial reports simultaneously have a significant effect on the transparency of financial management in the Aceh Government. 2) The effectiveness of internal control has a negative and significant effect on the transparency of financial management in the Aceh Government. 3) Accessibility of financial statements has a negative and significant effect on the transparency of financial management in the Aceh Government.
ANALISIS EFEKTIVITAS PAJAK DAERAH, RETRIBUSI DAERAH DAN LAIN- LAIN PENDAPATAN ASLI DAERAH YANG SAH SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH Manik, Junaidi; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i1.21088

Abstract

This study aims to determine the effectiveness and contribution of local tax, local retribution, and other original local revenue to the original local revenue of Aceh Singkil in 2016-2020. This study used the descriptive qualitative method. The data used in this study are primary and secondary data with data collection techniques using documentation and interview techniques. The result of this study indicate that (1) the effectiveness of local tax revenue in Aceh Singkil in 2016-2020 is less effective (77,63%), (2) the effectiveness of local retribution revenue in Aceh Singkil in 2016-2020 is less effective (71,43%), (3) the effectiveness of other original local revenue in Aceh Singkil in 2016-2020 is effective (90,53%), (4) the contribution of local tax to original local revenue of Aceh Singkil in 2016-2020 is less contribution (14,37%), (5) the contribution of retribution to original local revenue of Aceh Singkil in 2016-2020 is good (41,63%), (6) the contribution of other original local revenue to original local revenue of Aceh Singkil in 2016-2020 is a medium contribution (24,03%).
PROGRAM PENGUNGKAPAN SUKARELA (PPS) PERPAJAKAN TAHUN 2022 Suhendar, Endang; Setyorini, Christina Tri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i1.22718

Abstract

The study aims to fill gaps in the study by doing a systematic library review to identify and analyze the factors affecting the tax voluntary disclosure program (PPS) in 2022. This study method is a systematic literature review by following the systematic literacy process consisting of the main stages of revving planning, recitation, and reporting. Based on the results of the selection, as many as 12 papers are used for this systematic literature search based on the inclusion and exclusion criteria. Extracted data were integrated to create survey questions presented for review purposes. The review literature review of all research published from the paper published from 2020-2022 states that the factors affecting voluntary disclosure programs (PPS) in 2022 were untargeted because of the covid-19 pandemic in 2020-2021 and resulted in tax duty not reporting as much as yearly. And this has turned Indonesia into an economic recession. The benefit of the voluntary disclosure program (PPS) in 2022 is increased tax compliance in reporting and following tax rules. Nevertheless, one of the flaws in the administration of this program is the lack of a taxpayer's misunderstanding of newly judged tax rules.

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