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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 2 (2023): Mei 2023" : 15 Documents clear
KETEPATAN PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN SUBSEKTOR TELEKOMUNIKASI Perdana, Gilang; Fuad, Muhammad; Meutia, Tuti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 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.v8i2.24035

Abstract

This study examines the effect of profitability, capital structure, and company size on the timeliness of financial statements submission of telecommunications sub-sector companies listed on the IDX. Profitability is measured by Return on Assets (ROA), capital structure by Debt to Equity Ratio (DER), and company size by log total assets. The data used in this study are the financial reports of companies in the telecommunication sub-sector for the 2007-2021 period. Logistic regression analysis is used as an analysis method. The results found that the profitability and company size had a negative and insignificant effect on the timeliness of financial statements submission. Meanwhile, the capital structure has a positive and insignificant effect on the timeliness of financial statements submission. Simultaneously, profitability, capital structure, and company size do not affect the timeliness of financial statements submission.
RISET AKUNTANSI DI INDONESIA: INTEGRATED REPORTING DAN PELAPORAN KORPORAT Dosinta, Nina Febriana
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 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.v8i2.26308

Abstract

Integrated reporting (IR) was once questioned because standard setters in Indonesia have not required it. Corporate reports in Indonesia are voluntarily present in the form of IR. Although the preparation of IR in Indonesia is optional, it has been anticipated by reviewing corporate reporting research. Therefore, this study investigates IR in accounting research publications in Indonesia. This research uses a systematic literature review from 2017-2022 through nineteen articles in accounting journal publications indexed by the Science and Technology Index (SINTA) 1 and 2. The results show that research on IR in Indonesia began in 2017 with the dominance of quantitative methods referring to the International Integrated Reporting Council (IIRC). IR's research in Indonesia shows the minimal use of qualitative methods exploring standard setters in Indonesia. In the 2017-2022 publication period, IR in accounting research in Indonesia was dominated by companies listed on the Indonesia Stock Exchange using agency theory and stakeholder theory.
PENGARUH MOTIVASI, LINGKUNGAN KERJA, NILAI SOSIAL, DAN KECERDASAN ADVERSITY TERHADAP MINAT MAHASISWA UNTUK MENJADI AKUNTAN PUBLIK Zulaika, Yesi Febri; Sari, Dyah Pravita
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 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.v8i2.25382

Abstract

Public accounting is currently in demand due to the growth of both the corporate world and the economy. The progress of today's era requires an increase in accountability and transparency in every presentation of financial statements as a part of the responsibility of public accountants. Although there is a growing need for accounting services, Indonesia is not seeing a corresponding rise in the number of accountants. This study uses workplace characteristics, societal values, motivational factors, and adversity intelligence to determine accounting students' desire to become public accountants. This study is quantitative in nature. This study focused on Sayyid Ali Rahmatullah Tulungagung State Islamic University's Sharia Accounting students. Saturation sampling and a non-probability sampling approach are used to identify the samples. One hundred respondents served as the sample size for this investigation and were surveyed with a Likert-scaled questionnaire. The study's findings show that Sayyid Ali Rahmatullah Tulungagung State Islamic University accounting students are more interested in becoming public accountants when motivated and have adversity intelligence.
ANALISIS KONVERSI BANK KONVENSIONAL MENJADI BANK SYARIAH TERHADAP RISIKO KEBANGKRUTAN (STUDI PADA BANK NTB SYARIAH) Lazuardi, Ivan; Suazhari, Suazhari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 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.v8i2.23625

Abstract

Based on Law No. 21 of 2008, the principle of conventional banking with Sharia Business Units in Indonesia will end in 2023, resulting banks that have been running Sharia business using Sharia Business Units (UUS) will be forced to choose to spin off or convert into Sharia Commercial Banks (BUS). This research aims to predict bankruptcy at Bank NTB after the conversion from a conventional bank to a Sharia bank. The research data use annual financial report data for 2015-2021. The model used in predicting bankruptcy is the Grover model. This study concluded that the bankruptcy risk of Bank NTB Syariah is lower than when it was still a Bank NTB.
FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA UKM DI KOTA BANDA ACEH Zuhra, Rahmi; Evayani, Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 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.v8i2.23630

Abstract

This study aimed to examine the influence of computer self-efficacy, non-physical work environment, level of education, and accounting knowledge on the effectiveness of the accounting information systems utilization in SMEs in Banda Aceh City. The population in this study is all SMEs in Banda Aceh City. The sample was selected using purposive sampling, and the sample size was determined using the Slovin formula, resulting in 100 SMEs in the fashion business field in Banda Aceh City as a sample. The primary data is obtained through the distribution of questionnaires via online platforms such as WhatsApp, collected using Google Forms, and analyzed by multiple linear regression models. The findings of this study indicate that computer self-efficacy does not affect the effectiveness of utilizing an accounting information system. However, non-physical work environment, education level, and accounting knowledge affect the effectiveness of utilizing an accounting information system.
KINERJA KEUANGAN PERUSAHAAN PERBANKAN: INTELLECTUAL CAPITAL, SUSTAINABILITY REPORT, DAN GOOD CORPORATE GOVERNANCE Laura, Cut; Fitri, Yulia; Ariani, Nita Erika
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 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.v8i2.24540

Abstract

This study aims to determine the effect of intellectual capital, sustainability reports, and good corporate governance on financial performance (ROE) in banking companies listed on the Indonesia Stock Exchange (IDX). This research is quantitative. The research population is banking companies listed on the IDX for the 2017-2021 period, with a total population of 47 companies. The sampling method is purposive sampling to obtain 8 companies as research samples. The research data uses secondary data obtained from the documentation of financial reports, annual reports, and sustainability reports published on the IDX and the company website. The data analysis used was multiple linear regression using the SPSS 25 application. The results showed that intellectual capital and sustainability reports had a significant positive effect on financial performance (ROE), institutional ownership, managerial ownership, independent board of commissioners, and board of directors did not affect financial performance (ROE) in banking companies listed on the IDX for the 2017-2021 period.
PENCEGAHAN KECURANGAN: APAKAH WHISTLEBLOWING SYSTEM, PENGENDALIAN INTERNAL, GOOD CORPORATE GOVERNANCE, DAN INTEGRITAS PENTING? Aryani, Aryani; Fitri, Fauziah Aida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 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.v8i2.24929

Abstract

This study examines the effect of the whistleblowing system, internal control, Good Corporate Governance, and integrity on fraud prevention. The population in this study were all internal employees of the Aceh Province Directorate General of Taxes. The sampling technique is saturated sampling or census with 108 respondents. The data type used is primary data obtained through distributing questionnaires directly to the respondents. This study uses multiple linear regression analysis with the help of the IBM SPSS Statistics 25 program. The findings indicate that the whistleblowing system does not affect fraud prevention. Internal control does not affect fraud prevention. Good Corporate Governance has a positive and significant effect on fraud prevention. Integrity has a positive and significant effect on fraud prevention. These results are expected to be a point of view for the Aceh Province Directorate General of Taxes in preventing fraud.
PENGARUH PENDAPATAN ASLI DAERAH DAN ASET TETAP TERHADAP BELANJA PEMELIHARAAN: SEBUAH BUKTI EMPIRIS DARI PEMERINTAH DAERAH DI INDONESIA DI MASA PANDEMI COVID-19 Zahra, Rusyda; Abdullah, Syukriy; Adnan, Adnan; Yusmita, Fifi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 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.v8i2.24413

Abstract

The purpose of this study is to provide empirical evidence of the effect of Local Own Revenue (PAD) and Fixed Assets (AT) on Maintenance Expenditure (BP) at local governments in Indonesia during the Covid-19 pandemic using a multiple linear regression model. The data used is secondary data sourced from the audited local government financial statements (fiscal year 2020) of 215 local governments as the sample. We used the purposive sampling method. The sample criteria are local governments experiencing a deficit in 2019 and obtaining an unqualified opinion (WTP) in 2020. The results showed that PAD had a significant effect, while the AT variable did not have a significant effect on BP. These results prove that during the Covid-19 pandemic, the allocation of maintenance expenditures by local governments was not based on the amount of existing fixed assets.
PENGARUH JENIS PEMERINTAH KABUPATEN/KOTA, JUMLAH PENDUDUK, DAN LUAS WILAYAH TERHADAP PERUBAHAN ANGGARAN DI MASA PANDEMI COVID-19 PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH Achyar, Muhammad Zul; Saleh, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 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.v8i2.24766

Abstract

This study aims to examine the effect of the type of district/city government, total population, and area size on changes to district/city government budgets in Aceh in 2020 and 2021. The data used is secondary data from local government financial reports audited by the BPK RI (Badan Pemeriksa Keuangan Republik Indonesia), reports on changes to the budget obtained from BPKA (Badan Pengelola Keuangan Aceh), total population data from BPS (Badan Pusat Statistik), and area size data from the Directorate General of Population and Civil Registry of the Ministry of Home Affairs. The data analysis method used is the Multiple Linear Regression Test. The results showed that the area size and total population had a significant effect on budget changes, the type of district/city government did not affect changes to district/city government budgets in Aceh during the Covid-19, while the three independent variables simultaneously affected dependent variables. The Coefficient of Determination analysis result is 0.279, which means that the variable type of district/city government, total population, and area size can explain 27.9% of changes in district/city government budgets during the pandemic.
DETECTING OF INDICATION FINANCIAL STATEMENT FRAUD Darma, Jamaludin; Yahya, M. Rizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 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.v8i2.21075

Abstract

This study aims to determine the percentage of manufacturing companies categorized as manipulators, non-manipulators, or gray companies from 2016 to 2020. This study uses the Beneish M-Score index ratio as a data analysis technique. The population comprises 198 manufacturing companies listed on the IDX during that period, with a final sample size of 90 companies. Simple random sampling is used for the research sample. The findings reveal the following percentages for each category: In 2016, manipulators accounted for 19.05%, non-manipulators for 80.95%, and there were no gray companies. In 2017, manipulators constituted 42.86%, non-manipulators 57.14%, with no gray companies. For 2018, manipulators were 47.62%, non-manipulators 52.38%, and no gray companies. In 2019, manipulators were 26.19%, non-manipulators 73.81%, and no gray companies. Finally, in 2020, manipulators accounted for 30.95%, non-manipulators for 66.67%, and gray companies for 2.38% of the sample. These findings provide valuable insights into the distribution of manipulator, non-manipulator, and gray companies within the manufacturing sector over the specified five-year period.

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