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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
 1 
Search results for , issue "Vol 9, No 2 (2024): Mei 2024" : 8 Documents clear
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA INDUSTRI TEKSTIL YANG TERDAFTAR DI BEI Irmaviyanti, Cut; Afrianandra, Cut
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 2 (2024): Mei 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.v9i2.29069

Abstract

Currently, the problem of environmental damage has become a public concern. Textile companies are a significant source of environmental pollution due to the trash they generate throughout their production activities. Accounting contributes to environmental preservation by incorporating voluntary disclosure of environmental costs or expenses in financial statements. However, there is no standardized approach to environmental accounting disclosures within the PSAK.The study examines environmental cost accounting in 20 BEI-registered textile companies' financial statements or annual reports. The data comes from BEI-registered textile companies' annual financial statements. The study examined textile manufacturers' yearly accounting implementation using qualitative descriptive methods. Based on their corporate annual reports' CSR sections, only 10 out of 20 textile businesses have incorporated environmental accounting. Only 4 out of 10 corporations disclose their environmental expenditures in their financial or annual reports.
PENGARUH ENVIRONMENTAL COSTS DAN ENVIRONMENTAL PERFORMANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2019-2022 Zahrani, Putri; Fitri, Yulia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 2 (2024): Mei 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.v9i2.28693

Abstract

This study aims to determine the effect of environmental cost and environmental performance on financial performance (ROA) in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research is quantitative. The population of this study is manufacturing companies listed on the IDX for the period 2019-2022, with a total population of 193 companies. The sampling method was purposive, consisting of 32 companies as research samples. The data used in this study is secondary data obtained from financial report documentation, annual reports published on the IDX website and company websites, and PROPER ratings published on the KLHK (Ministry of Environment and Forestry) website. The data analysis used is in the form of multiple linear regression using the SPSS 25 application. The study results show that environmental cost significantly affects financial performance (ROA), environmental performance has a significant effect on financial performance (ROA), meanwhile environmental cost and environmental performance significantly affect financial performance (ROA) in manufacturing companies listed on the IDX for 2019-2022.
FAKTOR-FAKTOR PENENTU KUALITAS INFORMASI AKUNTANSI PADA INSTANSI PEMERINTAH Munthe, Fachrurozy Mikraj; Suazhari, Suazhari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 2 (2024): Mei 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.v9i2.29392

Abstract

This research examines the influence of accounting understanding, information technology utilization, and information system user capability on the quality of accounting information. This research includes quantitative research. The population in this research is all regional apparatus in the Medan City Government, which consists of 27 regional apparatus. The sample was determined using census research. The total sample in this study was 108 respondents, composed of staff of financial administration officials, treasurers, program preparers, and heads of agencies at the Medan City Government. The sample obtained after distributing the questionnaire was 68 respondents. This research uses primary data by distributing questionnaires via Google Forms. The influence test of independent variables toward dependent variables employs a multiple linear regression model. The research results show that accounting understanding, information technology utilization, and information system user capability influence the quality of accounting information. The results also show that understanding accounting, information technology utilization, and information system user capability influence the quality of accounting information partially.
PENGARUH MENTAL ACCOUNTING DAN LITERASI KEUANGAN TERHADAP FINANCIAL BEHAVIOUR DENGAN DIMEDIASI GAYA HIDUP KONSUMTIF MAHASISWA AKTIF DI DKI JAKARTA Ismia, Fani Kesya; Udzikrilah, Sinta; Pratiwi, Permata Dian
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 2 (2024): Mei 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.v9i2.30045

Abstract

This research explores the influence of Mental Accounting and Financial Literacy on Financial Behavior, mediated by Consumer Lifestyle, using a sample of active students in DKI Jakarta. SmartPLS 4 is utilized to analyze the research model, with SEM (Structural Equation Modeling) employed to test the hypotheses. The study involves 217 respondents from active students in DKI Jakarta. The research examines three variables: Mental Accounting and Financial Literacy as independent variables, Financial Behavior as the dependent variable, and Consumer Lifestyle as the mediating variable. The objective is to understand how students' mental accounting practices and financial literacy levels impact their financial behaviors, with consumer lifestyles influencing these relationships. Findings are expected to provide insights into the financial decision-making processes of young adults in an educational setting, contributing to more effective financial education programs and interventions. This study emphasizes the significant role of lifestyle in shaping financial behaviors, offering a comprehensive view of the factors affecting financial behavior among students, and aims to enhance financial behavior through targeted improvements in financial literacy and lifestyle awareness.
PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DI SEKOLAH MENENGAH ATAS KOTA BANDA ACEH Marlisa, Rika; Fuadi, Raida; Adria, Agus
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 2 (2024): Mei 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.v9i2.26865

Abstract

Developed countries are often characterized by several factors, one of which is education. Education is a state effort to develop physical and spiritual potentials in accordance with societal values. In Indonesia, the government supports education through programs like School Operational Assistance (BOS) to help with education costs as outlined in the Constitution of the Republic of Indonesia Number 18 of 2022 concerning Funding of Education Expenses. According to the 2003 National Education System Law, the management of education funds must follow the principles of fairness, efficiency, transparency, and public accountability. Therefore, both the government and the community must manage education funds transparently and accountable so the public can see the utilization of school funds. This study aims to determine the effect of accountability and transparency on the BOS funds management in senior high schools in Banda Aceh City. This quantitative research involved all 17 high schools in Banda Aceh City, using a saturated sampling technique through questionnaires. The results indicate that accountability significantly influences the management of BOS funds in these schools and that the implementation has been effective.
KECURANGAN AKUNTANSI: PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI, DAN ASIMETRI INFORMASI Rahmadani, Eka; Darwanis, Darwanis
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 2 (2024): Mei 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.v9i2.23637

Abstract

This study aims to influence the effectiveness of internal control, organizational commitment, and information asymmetry on accounting fraud in Banda Aceh City with the census method so that the entire population is sampled. The data in this study were collected using a survey distributing questionnaires. Respondents in this study were structural officials involved in the preparation and implementation of the budget consisting of heads of agencies, heads of finance, and treasurers in 46 SKPK of Banda Aceh City. Data analysis in this study used multiple linear regression analysis with the help of statistical software SPSS version 26. The results showed that (1) the effectiveness of internal controls, organizational commitment, and information asymmetry have a simultaneous effect on accounting fraud, (2) the effectiveness of internal controls affects accounting fraud, (3) organizational commitment affects accounting fraud, and (4) information asymmetry affects accounting fraud.
PENGARUH BESARAN ANGGARAN DAN SISA ANGGARAN TAHUN SEBELUMNYA TERHADAP SERAPAN ANGGARAN BELANJA DENGAN PERUBAHAN ANGGARAN SEBAGAI PEMODERASI PADA SKPK KOTA BANDA ACEH Aprilia, Ochi; Nadirsyah, Nadirsyah; Indriani, Mirna
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 2 (2024): Mei 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.v9i2.27416

Abstract

This study aims to find out how the influence of the budget size and the remaining budget of the previous year on budget absorption with budget changes as a moderating variable in SKPK Banda Aceh City. The population in this study was all SKPK of Banda Aceh City. This quantitative research employs secondary data in the form of APBD reports and regional regulations on changes to APBD for each SKPK of Banda Aceh City in 2019 2021. The data analysis method used is multiple linear regression and moderated regression analysis (MRA) using the SPSS version 24 application. Research results show that; 1) the amount of the budget does not affect the absorption of the expenditure budget, 2) the remainder of the previous year's budget affects the absorption of the expenditure budget, 3) changes to the budget have not been able to moderate the amount of the budget on budget absorption, 4) changes to the budget can moderate the remaining budget of the previous year on budget absorption shopping.
THE EFFECT OF COMPANY SIZE AND PROFITABILITY ON SUSTAINABILITY REPORT DISCLOSURE WITH CORPORATE GOVERNANCE AS THE MODERATING VARIABLE Asriani, Fauziah; Islahuddin, Islahuddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 2 (2024): Mei 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.v9i2.21164

Abstract

The study examined the effect of company size and profitability on sustainability disclosure moderated by corporate governance. This quantitative research uses descriptive methods and multiple linear regression as the data analysis technique. The population of this research is the mining and basic material sector listed on IDX. Then, the purposive sampling method is used to obtain the sample. The data source is secondary data obtained from 2020-2021 sustainability reports and annual reports of mining and basic material sectors listed on the IDX. The results showed that company size and profitability affect sustainability disclosure, while corporate governance cannot moderate the effect of company size on sustainability disclosure. However, it can moderate the effect of profitability on sustainability disclosure.

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