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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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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
ARUS KAS, LABA AKUNTANSI, KARAKTERISTIK KORPORAT, DAN RETURN SAHAM PADA PERUSAHAAN SEKTOR BASIC MATERIAL Valentino, Gland William; Surianti, Surianti; Destriani, Mutiara; Dosinta, Nina Febriana; Rusmita, Sari
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.v8i3.26724

Abstract

This study aims to determine the effect of cash flow, accounting earnings, firm size, and financing decisions on stock returns. The population in this study was basic material sector companies listed on the Indonesia Stock Exchange in the 2018-2021 periods. The sampling technique used a purposive sampling method with predetermined criteria and obtained a sample of 34 companies with 135 observations. The data of the companies' financial statements are obtained from the official website of IDX. This study analyzes panel data regression using the Random Effect Model with the help of Eviews 12 application. Furthermore, the results show that cash flow from operations, cash flow from investments, cash flow from funding, firm size, and financing decisions do not affect stock returns while accounting earnings positively affect stock returns. The results of this study indicate that investors capture the positive signals that the company has given through accounting earnings.
ANALISIS PERSEPSI DAN PENGETAHUAN AKUNTANSI PENGGUNA SAK ETAP TERHADAP SAK ENTITAS PRIVAT (EP) PADA PENYUSUNAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA KOPERASI DI KOTA BANJAR, JAWA BARAT) Suhendar, Endang; Rusmana, Oman; Putri, Negina Kencono
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.v8i3.26569

Abstract

The research aims to answer the phenomenon that occurs in the preparation of cooperative financial reports regarding changes in financial accounting standards from SAK ETAP to SAK EP by conducting an in-depth analysis through the Luder contingency model to identify and analyze accounting perceptions and knowledge of SAK EP. It is qualitative research with observation, interviews, and documentation as data collection techniques. The data collection is processed through 3 stages; orientation, exploration, and member check. The results concluded that; Stimuli: standardization of private entity financial reports (SAK EP) was approved by DSAK IAI on 30 June 2021. Producers Information: Explain that there is no information and training regarding changes to financial accounting standards to SAK EP. Implementation Barriers: The lack of literacy in financial accounting standards and the development of accounting guidelines in cooperatives have made cooperatives unaware of the accounting standard guidelines used and those that are currently being developed. The research implications expect the government to plan seminars and training programs so that cooperative human resources can prepare themselves for the change from SAK ETAP to SAK EP which will take effect in 2025.
DAMPAK PENGUMUMAN COVID-19 TERHADAP ABNORMAL STOCK RETURN DAN TRADING VOLUME ACTIVITY Nadya, Ria Cindy; Agustiningsih, Wulandari
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.v8i3.24498

Abstract

This study aims to determine the impact of the announcement of COVID-19 on abnormal stock returns and trading volume activity. The variables were abnormal return and trading volume activity in 61 days, 30 days before and after the incident, and the day the COVID-19 incident occurred. This research is an event study. This study uses secondary data, namely the daily stock price and the active trading volume of each infrastructure company during the study period. The data analysis method used is the paired sample t-test and Wilcoxon signed rank test to determine the significant impact before and after the announcement of COVID-19. This study shows that there is no significant abnormal return, and the average abnormal return before the announcement of COVID-19 is smaller than after the announcement of COVID-19. There is significant trading volume activity on the day of the announcement of COVID-19 in the infrastructure sector in Indonesia, and the average trading volume activity before the announcement of COVID-19 is smaller than after the announcement of COVID-19.
IMPLEMENTASI PSAK 112 TENTANG AKUNTANSI WAKAF PADA LEMBAGA YAYASAN WAKAF HAROEN ALY BANDA ACEH Nurliza, Dinda; Fitri, Meutia
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.v8i3.22834

Abstract

The study objective is to assess the implementation of PSAK 112 for waqf accounting, covering recognition, measurement, presentation, and disclosure, at the Haroen Aly Banda Aceh Foundation. The method used is a qualitative method with a descriptive approach. This research uses primary data obtained from interviews. Data is processed by editing, organizing, and analyzing. The results of this study indicate that the Haroen Aly Wakaf Foundation has not fully implemented PSAK 112 regarding waqf accounting, several transaction characteristics in PSAK 112 have not been used and financial reports have not been fully prepared according to reporting standards as a nazir who manages waqf funds.
APAKAH PROFESIONALISME, KOMPETENSI, DAN PENGALAMAN AUDITOR DAPAT BERPERAN DALAM MENDETEKSI KECURANGAN? Arafah, Fauziah Nur; Suparno, Suparno
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.v8i3.23802

Abstract

This study aims to analyze the role of professionalism, competence, and experience of auditors in detecting fraudulent acts in the financial statements of the BPK RI Representative Office of Aceh. Data was collected by distributing questionnaires to 76 BPK RI Representative Office of Aceh auditors. Data were analyzed using multiple linear regression analysis methods, consisting of validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, hypothesis test, partial test, and simultaneous test, then processed using statistical products and solution software programs service (SPSS version 24). The results show that professionalism plays a role in detecting fraud, while competence and work experience do not play a role in detecting fraud. In addition, professionalism, competence, and experience simultaneously affect fraud detection.

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