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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 8 Documents
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Search results for , issue "Vol 9, No 1 (2024): Februari 2024" : 8 Documents clear
HARGA SAHAM SYARIAH SELAMA MASA COVID-19 Rahmah, Nabila; Daud, Rulfah M.
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 1 (2024): Februari 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i1.26196

Abstract

This study aims to identify and analyze the influencing factors of Islamic stock prices during COVID-19 of companies listed on the Jakarta Islamic Index. The population in this study are all companies listed on the Jakarta Islamic Index for 2019-2021. The samples were selected by a saturated sampling technique, resulting in 90 companies as samples. The research is quantitative with secondary data. Data analysis used panel data regression analysis with the help of the EViews 9 data processing application. The results of this study show that the current ratio and debt-to-equity ratio partially affect Sharia stock prices, whereas the return on equity, inflation, and gross domestic product does not affect Sharia stock prices. Simultaneously, the current ratio, return on equity, debt-to-equity ratio, inflation, and gross domestic product affect Sharia stock prices.
PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI ACEH Mufti, Fajar; Fadhlia, Wida; Ikhsan, Adhisyahfitri Evalina
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 1 (2024): Februari 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i1.28394

Abstract

This study aims to analyze the disclosure of local government financial statements in District and City Governments in Aceh Province based on regional autonomy, intergovernmental revenue, and legislative size on report disclosure. The population of this study is the District and Municipal Government Financial Statements in Aceh Province from 2017 to 2021. The data used in this study are secondary data derived from Local Government Financial Statements. The analysis method used is multiple linear regression which is processed using the SPSS version 25 application. The results showed that regional autonomy, balanced funds, and legislative size simultaneously affected the disclosure of local government financial statements. Partially, regional autonomy and intergovernmental revenue affect the disclosure of local government financial statements, while legislative size does not affect the disclosure of local government financial statements. In addition, to expand the research results, further research is recommended to employ other variables such as population, number of SKPD, and total assets.
ANALISIS TINGKAT KESADARAN MASYARAKAT DALAM MEMBAYAR ZAKAT PERTANIAN Rusyadi, Abdul Latif; Imsar, Imsar
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 1 (2024): Februari 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i1.29555

Abstract

This study aims to investigate (1) whether farmers in Dolok Batu Nanggar Sub-district have comprehended trade zakat, (2) whether they possess the awareness to fulfill their agricultural zakat obligations, and (3) what reasons underlie the non-payment of agricultural zakat among them. Employing a qualitative approach, the research was conducted in Dolok Batu Nanggar Sub-district, Simalungun Regency. The study participants were fifteen rice farmers who met the nisab threshold for agricultural zakat. The primary focus was on understanding their awareness regarding agricultural zakat payment. Data were collected through observations, interviews, and document analysis, and analyzed through techniques including data collection, reduction, presentation, and verification. Findings revealed that while farmers in Dolok Batu Nanggar Sub-district possessed a basic understanding of agricultural zakat, they lacked comprehensive knowledge regarding its calculation, rates, and nisab. Moreover, there was a low level of awareness among these farmers regarding their agricultural zakat obligations. Of the fifteen informants, only three (20%) had paid their agricultural zakat, while the remaining twelve (80%) had not. Reasons for non-payment included insufficient understanding of agricultural zakat, prioritization of personal matters, and perception of insufficient harvest yield.
AKUNTABILITAS DESA MAJU Zulaini, Liza; Linda, Linda
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 1 (2024): Februari 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i1.26855

Abstract

This research aims to determine the influence of the role of village officials, the internal control system, the organizational commitment of the village government, and the use of the village financial system in Kutaraja District, Banda Aceh City. This type of research is quantitative research. The data used in this research is primary data obtained from distributing questionnaires to village officials in Kutaraja District, Banda Aceh City. The population in this study were all villages in Kutaraja District. Respondents in this study totaled 78 people. The sampling technique uses a census sample.The data in this study are from villages in Kuta Raja District, Banda Aceh because in Kutaraja District, only 33.3% of villages have IDM status as Independent Villages, the rest are still Developed Villages. The data analysis method used is multiple linear regression analysis using the SPSS version 25 application. The results of this research show that the role of village officials, the internal control system, the organizational commitment of the village government, and the use of Siskeudes simultaneously influence the accountability of village fund management. The results of this research also show that the role of village officials, the internal control system, and the use of Siskeudes have a positive effect on the accountability of village fund management, while the organizational commitment of the village government does not affect the accountability of village fund management in Kutaraja District, Banda Aceh City.
PENGARUH INFORMASI AKUNTANSI BIAYA DAN CSR TERHADAP NILAI PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN Sabrina, Zafirah Nur; Hidayat, Agus Taufik
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 1 (2024): Februari 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i1.29346

Abstract

This research aims to determine the effect of cost accounting information proxied by production costs and CSR disclosure on company value as proxied by Tobin's Q. The company that is the object of this research is a food and beverage sub sector manufacturing company listed on the Indonesia Stock Exchange (BEI). The sample in this study consisted of 11 companies using purposive sampling. The analysis model used in this research is a multiple linear regression analysis model. The t-test results show that the production cost variable has a negative effect on company value. Additionally, it is found that CSR disclosure also exhibited a negative correlation with company value, implying that companies engaging in more CSR activities may not necessarily witness a commensurate increase in their valuation. These outcomes contribute valuable insights into the complex dynamics between cost accounting, CSR practices, and corporate value in the context of the examined food and beverage sub sector on the Indonesia Stock Exchange.
SEBERAPA MASIF PENGHINDARAN PAJAK MELALUI HARGA TRANSFER DAN TATA KELOLA PERUSAHAAN YANG TERDAFTAR DI BEI? Veronika, Vera; Wardhani, Rulyanti Susi; Erwandy, Erwandy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 1 (2024): Februari 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i1.25370

Abstract

This study aims to analyze and demonstrate empirically the effect of transfer pricing, institutional ownership and managerial ownership on tax avoidance in manufacturing companies listed on Indonesia Stock Exchange in 2020-2021. The dependent variable in this study is tax avoidance, which is measured by ETR (Effective Tax Rate). The independent variables in this study are transfer pricing, institutional ownership and managerial ownership. The population in this study are all manufacturing companies listed on Indonesia Stock Exchange in 2020-2021. The sampling method in this study was purposive sampling with a final total samples of 26 companies. The data collection method used is a quantitative method with secondary data in the form of financial reports and annual reports of manufacturing companies listed on Indonesia Stock Exchange for 2020-2021. The method of data analysis in this study is the panel data regression analysis of the common effect model. The results showed that transfer pricing had a negative and significant effect on tax avoidance, institutional ownership had a negative and significant effect on tax avoidance and managerial ownership had a positive and significant effect on tax avoidance. Simultaneously, the three variables affect tax avoidance.
ANALISIS PENYUSUNAN LAPORAN KEUANGAN PESANTREN BERDASARKAN PEDOMAN AKUNTANSI PESANTREN Suhaini, Suhaini; Arfan, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 1 (2024): Februari 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i1.26122

Abstract

This research aims to determine and analyze the financial reports prepared by the Modern Maqamam Mahmuda Takengon Islamic boarding school and their conformity with the Islamic Boarding School Accounting Guidelines issued by Bank Indonesia and the Indonesian Accountants Association. This research is a type of case study research using a qualitative approach. The data sources used are primary and secondary data with data collection techniques using triangulation techniques consisting of interviews, observation, and documentation. The data analysis technique used is the Miles and Huberman model which consists of data reduction stages, data presentation, and concluding. The results indicate that the Maqamam Mahmuda Takengon Modern Islamic Boarding School has not prepared financial reports. The Maqamam Mahmuda Takengon Modern Islamic Boarding School only records cash receipts and disbursements. It is due to the lack of human resources owned by this Islamic boarding school and their ignorance of the Islamic Boarding School Accounting Guidelines as a reference in preparing their financial reports.
AKUNTABILITAS PENGELOLAAN DANA DESA DI KOTA BANDA ACEH: KOMPETENSI APARATUR, PARTISIPASI MASYARAKAT, DAN TRANSPARANSI Rosa, Indah Puspita; Jalaluddin, Jalaluddin; Abdullah, Syukriy; Batara, Gamal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 1 (2024): Februari 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i1.27676

Abstract

This study aims to determine the effect of apparatus competence, community participation, and transparency on the accountability of village fund management in Banda Aceh City. This type of research is quantitative research using primary data from questionnaires distributed directly to 73 villages in Banda Aceh City. The respondents in this study were 180 village heads, village secretaries, and village treasurers in Banda Aceh City. The sampling technique uses the simple random sampling method. The data analysis method uses the SPSS application version 23. The results show (1) apparatus competence, community participation, and transparency simultaneously affect the accountability of village fund management in Banda Aceh City, (2) apparatus competence has a positive effect on the accountability of village fund management in Banda Aceh City, (3) community participation has a positive effect on the accountability of village fund management in Banda Aceh City, and (4) transparency negatively affects the accountability of village fund management in the City Banda Aceh.

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