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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 3 (2023): Agustus 2023" : 15 Documents clear
PENGARUH ISLAMIC CORPORATE GOVERNANCE TERHADAP KECURANGAN PADA PERBANKAN SYARIAH DI INDONESIA Putri, Rahmawati; Iskandar, Devan; Mutia, Evi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 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.v8i3.28338

Abstract

This study aims to examine the influence of Islamic corporate governance on fraud in Islamic banks in Indonesia. The population of this study is all Islamic banking in Indonesia in 2016-2020. The sampling technique in this study uses a purposive sampling method with the criteria of the company publishing a complete compliance report on the website of each Islamic bank. 10 Islamic banks become the research sample. This research is quantitative research with a multiple linear regression analysis method. The results of this study indicate that Islamic corporate governance, proxied by the duties and responsibilities of the board of directors, affects fraud in Islamic banking in Indonesia, while the implementation of the duties and responsibilities of the Sharia Supervisory Board has no effect on fraud in Islamic banking in Indonesia. These results contribute valuable insights to the understanding of how Islamic corporate governance can serve as a potent tool in mitigating fraudulent activities within the Islamic banking industry. Moreover, the findings have implications for regulatory bodies and stakeholders aiming to enhance the effectiveness of Islamic banking regulations and governance frameworks, ultimately fortifying the integrity and trustworthiness of Islamic financial institutions.
AKUNTABILITAS KINERJA INSTANSI PEMERINTAH ACEH DAN FAKTOR YANG MEMPENGARUHINYA Lestari, Putri Ayu; Aliamin, Aliamin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 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.v8i3.26455

Abstract

This study aims to determine the effect of budget target clarity, accounting control, and reporting systems on performance accountability in Aceh government agencies. The population in the study were state civil servants at the Aceh Financial Management Agency who carried out their activities in the programming or planning subdivision for young experts, the finance subdivision, the revenue sector, the Aceh Budget sector, the Aceh Property Management sector, the treasury sector, the accounting sector, the development sector, and the district city budget evaluation, with a population of 125 respondents. The sample used was simple random sampling with the Slovin formula, with 55 respondents as the research sample. The results showed that the clarity of budget targets and accounting controls partially had no significant effect on performance accountability, while the reporting system affected performance accountability. In addition, the clarity of budget targets, accounting controls, and the reporting system influence performance accountability in Aceh government agencies simultaneously.
MENGEKSPLORASI HUBUNGAN ANTARA DANA OTONOMI KHUSUS DAN BELANJA MODAL DI DAERAH ACEH DAN PAPUA BARAT Fitri, Aisyah Dasfania; Asmara, Jhon Andra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 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.v8i3.25086

Abstract

This study aims to determine the effect of regional own revenue and revenue sharing funds on expenditure capital with special autonomy funds as moderators in regencies/cities in Aceh and West Papua in 2019 2021. This type of research is quantitative using secondary data in the form of Examination Reports on each district/city in Aceh and West Papua during the 2019 2021 period. The research method uses the census method or the entire population. The data analysis method used is multiple linear regression analysis and Moderated Regression Analysis (MRA) using the SPSS version 25 application. The results of the study show (1) regional original income and revenue sharing simultaneously affect capital spending in Aceh and West Papua; (2) regional own-source revenues and profit-sharing funds partially affect capital spending in Aceh and West Papua; (3) special autonomy funds can moderate the influence of regional original revenue sharing on spending capital in Aceh and West Papua.
PENERAPAN AKUNTABILITAS DAN TRANSPARANSI DALAM TATA KELOLA DANA DESA DI GAMPONG LAMPEUNEURUT UJONG BLANG KECAMATAN DARUL IMARAH KABUPATEN ACEH BESAR Alkhalidy, Mudawali; Bustamam, Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 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.v8i3.25472

Abstract

Village fund is a government program to build a prosperous community starting from the village. According to Permendagri No. 20 of 2018, village funds allocated by the government must be transparent and accountable. The accountability stage consists of the planning, implementation, administration, reporting, and accountability stages. The object of research is the village government of Gampong Lampeuneurut Ujong Blang, Darul Imarah District, Aceh Besar Regency. This study aims to determine how the management of village funds in Lampeuneurut Ujong Blang applies the principles of accountability and transparency. This research method is qualitative-descriptive. The author conducted documentation and interviews with resource persons consisting of village heads, village secretaries, village treasurers, and traditional leaders. The results show that Gampong Lampeuneurut Ujong Blang has implemented accountability and transparency by the indicators mentioned in Permendagri No. 20 of 2018.
TRANSPARANSI DAN AKUNTABILITAS DALAM PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) DI DESA BANYUMAS KECAMATAN STABAT KABUPATEN LANGKAT Hidayani, Sandra; Kamilah, Kamilah; Tambunan, Khairina
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 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.v8i3.26538

Abstract

This research is determining the implementation of the Village Financial System (SISKEUDES) in transparency, accountability, and constraints on village fund management in Banyumas Village, Stabat District, Langkat Regency. The data used in the research are primary data from interviews and secondary data from the Banyumas Village SISKEUDES Application. The results show that the SISKEUDES implementation in the transparency and accountability of Banyumas village fund management, Stabat District, Langkat Regency has been carried out under Permendagri No. 20 of 2018. The SISKEUDES application can facilitate Village Officials in increasing transparency and accountability in the Financial Management Village in Banyumas Village, starting from the planning, implementation, administration, reporting, and accountability stages. But there is still no banner or announcement board regarding Village Financial Management. There are various challenges to using the SISKEUDES Application; Access to the application may fail due to signal interference, inputting taxes might not be possible, and concurrent usage by multiple users may cause errors or inaccessibility.
EVALUASI KEBERMANFAATAN KEBIJAKAN PEMBANGUNAN INFRASTRUKTUR JALAN TOL TRANS JAWA (CIPALI) BERDASARKAN TINJAUAN ASPEK EKONOMI DAN LINGKUNGAN Hamidah, Riza
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 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.v8i3.28188

Abstract

National development aims to improve people's welfare and encourage economic growth. Cipali toll road has become one of Java's main distribution routes for goods and public transportation. This policy paper proposes to provide an overview of the impact and benefits of the construction of the Cikopo-Palimanan toll road on economic and environmental aspects and to develop policy recommendations to overcome the issues/problems faced. The analysis approach carried out in this research is first, Statistical Trend Analysis and Spatial Trend Analysis of land use via the Google Earth platform with the hotspot analysis method. The results show that the Cipali Toll Road constructions can improve the economy of areas affected by development at a macro level with an average LPE above 5%. However, there were changes in land use in the period 2010-2022, which resulted in the area of rice fields decreasing from 1,001 hectares to 999 hectares. One of the expected policy recommendations is the synchronization of toll road construction policies with policies to increase national food crop production, through the development of toll road alternatives.
APAKAH MORALITAS INDIVIDU MEMODERASI PENGARUH PARTISIPASI MASYARAKAT DAN KOMPETENSI APARATUR DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA? (STUDI PADA DESA DI KOTA BANDA ACEH) Nahwa, Firna; Batara, Gamal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 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.v8i3.26226

Abstract

This study intends to investigate the impact of community involvement, village apparatus competence, and individual morality on the accountability of village fund management. 136 respondents were obtained for the research, including village secretaries, and heads of financial affairs, and all of them were from 48 villages in 9 sub-districts in Banda Aceh City. From March to May 2023, a questionnaire was given to respondents to collect the necessary data. Using the SPSS version 25 program, multiple linear regression analysis and moderated regression analysis are the data analysis techniques performed. The findings indicated that community participation (X1), village apparatus competence (X2), and individual morality (Y) cannot moderate the influence of community participation, village apparatus competence, and village fund management accountability on village fund management accountability.
EARNINGS MANAGEMENT AND FINANCIAL PERFORMANCE BEFORE AND DURING THE CORONA VIRUS DISEASE-19 PANDEMIC Santika, Labda Agung; Herwiyanti, Eliada
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 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.v8i3.24648

Abstract

This research set out to ascertain the impact of profitability as measured by the ratio of return on assets (ROA), return on equity (ROE), and net profit margin (NPM) on earnings management in the tourism, restaurant, and hotel sector firm listed on Indonesian Stock Exchange for the study period of 20172020. The research sample was selected by using purposive sampling. Data analysis technique using multiple linear regression analysis and carried out by SPSS version 22 software. According to the findings, net profit margin had an impact on earnings management, while return on equity and return on assets did not affect earnings management.
PENGUKURAN KINERJA BALANCED SCORECARD (STUDI KASUS PADA PT. TELKOM INDONESIA TBK., WITEL SUMATERA UTARA) Putri, Nadilla Vidya; Daud, Rulfah M.
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 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.v8i3.24518

Abstract

This study's purpose is to analyze company performance from a customer, internal business process, learning and growth, and financial perspectives using the balanced scorecard approach at PT. Telkom Indonesia Tbk., Witel North Sumatra. The sampling method used is purposive sampling. The number of employee and customer/consumer respondents taken for this study were 44 and 78 respectively. The results showed the company's performance PT. Telkom Indonesia Tbk., Witel Sumatera Utara on a good customer perspective (mean 3.90) with a BSC score of 78.00%, on a very good internal business process perspective (mean 4.57) with a BSC score of 91.40%, on a very good learning and growth perspective (mean 4.44) with a BSC score of 88.80%, and in a good financial perspective with a BSC score of 209.80%. The results showed that the total BSC score was 468.00%. This means that the performance achievements of the Customer, Internal Business Process, Learning and Growth, and Financial Perspective exceeded the target.
CASH HOLDING PERUSAHAAN SEKTOR OTOMOTIF Salsabilah, Nadia; Lautania, Maya Febrianty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 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.v8i3.25029

Abstract

This research investigates the relationships between growth opportunity, net working capital, and cash conversion cycle with cash holdings of publicly listed automotive companies on the Indonesian stock exchange during the live years (2017-2021). The data used in this research was obtained from 14 publicly listed automotive companies, and collected through saturation sampling. This research employs a panel data regression model due to the data in this research sharing the characteristic of the data panel where the Fixed Effect Model (FEM) is assumed to be an appropriate model because the value of intercept in this research is individually different. Using Eviews 12, the first step is to assess whether the data follows a normal distribution and to evaluate the suitability of the FEM for this research. Finally, the estimation process is conducted to present the result of this research. This research shows that growth opportunities, net working capital, and cash conversion cycles simultaneously affect cash holding with an 80.17% confidence in explaining variations in cash holdings. However in partial, growth opportunity and cash conversion cycle do not affect cash holding, while net working capital negatively influences cash holding.

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