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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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Kab. aceh besar,
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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 4 (2024): November 2024" : 8 Documents clear
PENGARUH PENDAPATAN DAN BELANJA TERHADAP FINANCIAL SUSTAINABILITY PEMERINTAH PROVINSI DI INDONESIA Marshella, Ida; Dewata, Evada; Indriasari, Desi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 4 (2024): November 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.v9i4.32579

Abstract

Financial Sustainability (FS) fluctuates in each period in provincial governments in Indonesia in 2019-2022. This indicates that there are variations in the level of adequacy and stability of public services provided by the provincial government. It also shows variations in the level of adequacy and stability of public services felt by the community. This study aims to determine Revenue and Expenditure on Financial Sustainability in Provincial Governments in Indonesia for the 2019-2022 Period. The independent variable is Revenue and Expenditure and the dependent variable is Financial Sustainability. The population in this study was 34 Provincial Government financial reports over 4 years so a sample of 136 provincial government financial reports in Indonesia was obtained. This study uses multiple regression analysis methods using the Eviews-12 application. The type of research conducted is casually associative with Goal Setting theory. The results of this study state that Revenue and Expenditure affect Financial Sustainability in Provincial Regional Governments in Indonesia for the 2019-2022 Period. Province in Indonesia 2019-2022 Period. With an R2 value of 87.07%.
TRANSAKSI AFILIASI DAN KEPUTUSAN PENGENDALI AKHIR: PRAKTIK MANAJEMEN LABA Malawat, Fadli Fendi; Pelupessy, Fatmah Watty; Yaman, Afdhal; Relubun, Dety Aryani; Nacikit, Muhammad Reza
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 4 (2024): November 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.v9i4.30131

Abstract

This paper aims to explore the relationship between affiliate transactions and earnings management practices, focusing on the moderating role of ultimate controlling ownership. Using data from manufacturing companies from 2019 to 2021, the research employs moderated regression analysis to examine these dynamics. The findings reveal a positive relationship between affiliate transactions and earnings management practices in the short term. However, in the long term, dominant ultimate controlling ownership drives affiliate transaction policies and earnings management practices toward more opportunistic behavior. This study acknowledges certain limitations, particularly excluding other dimensions, such as socioemotional aspects and organizational culture, which may influence the relationships between variables. Consequently, future research is encouraged to expand the analysis to incorporate these dimensions, potentially assessed subjectively through surveys, to provide a deeper understanding of the influence of family business heterogeneity on earnings management practices. Furthermore, this study offers practical contributions by proposing mechanisms to mitigate the risks of opportunistic behavior in earnings management practices. These mechanisms can be achieved by implementing more inclusive corporate governance, such as involving independent parties in strategic decision-making processes.
PENERAPAN GOOD SCHOOL GOVERNANCE DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Bahrami, Maray Zahra; Ariani, Nita Erika; Fitri, Yulia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 4 (2024): November 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.v9i4.28853

Abstract

This study aims to determine the implementation of Good School Governance and the factors influencing it in junior high schools in Banda Aceh City. The sampling technique used was saturated sampling, in which there were 120 respondents from 30 public and private junior high schools in Banda Aceh City consisting of school principals, treasurers, administrative staff, and teachers. Data collection was carried out using a questionnaire which was distributed directly to respondents. The analytical method used was multiple linear regression with the SPSS version 29 application. The results showed that junior high schools in Banda Aceh City had implemented Good School Governance and Control Systems. Internal, Human Resource Competence and Utilization of Information Technology affect the variable Good School Governance. This means that the better the Internal Control System, Human Resource Competency, and Use of Information Technology, the better the implementation of good school governance. The use of Information Technology is the factor that has the greatest influence on Good School Governance. Utilization of Information Technology is the factor that has the greatest influence on Good School Governance. Suggestions for future researchers are to develop the research model used in this research, either by increasing the number of samples, replacing respondents with school committee members or other relevant school residents, and expanding the independent variables to be studied.
AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA BOS DI SEKOLAH DASAR NEGERI Munjiah, Siti; M. Daud, Rulfah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 4 (2024): November 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.v9i4.28448

Abstract

This study aims to determine the effect of accountability, transparency, and human resource quality on the effectiveness of School Operational Funds (BOS) management in Public Elementary Schools in Banda Aceh. The research is quantitative. The study utilized a proportioned stratified random sampling technique, selecting 84 respondents from 42 elementary schools, including school principals and treasurers. Data was collected through questionnaires and primary data sources and then analyzed using multiple linear regression with SPSS version 26. The research findings indicate that accountability, transparency, and human resource quality simultaneously influence BOS fund management effectiveness. While accountability and transparency were found to affect fund management effectiveness partially, the quality of human resources showed no significant impact on the management process.
DANA TRANSFER DAN BELANJA MODAL PADA KABUPATEN DAN KOTA DI PROVINSI ACEH Arrahman, Berryl Chaliq; Jalaluddin, Jalaluddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 4 (2024): November 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.v9i4.30148

Abstract

This study examines the effect of special autonomy funds, general allocation funds, and revenue-sharing funds on capital expenditure of districts/cities in Aceh Province. The population in this study was 23 districts/cities of the Aceh Regional Government. The sampling technique used purposive sampling. The data type used is secondary data obtained directly from the budget realization report. This study uses multiple linear regression analysis methods with the help of IBM SPSS Statistics 23 software. The research findings show that special autonomy funds and revenue-sharing funds affect capital expenditure, while general allocation funds do not affect capital expenditure. Special autonomy funds, general allocation funds, and revenue-sharing funds simultaneously affect regional spending.
PENGARUH DANA BAGI HASIL DAN PENDAPATAN ASLI DAERAH TERHADAP ASET TETAP INFRASTRUKTUR DENGAN BELANJA MODAL SEBAGAI PEMEDIASI Muharrami, Widia; Ikhsan, Adhisyahfitri Evalina; Fadhlia, Wida; Aidafitri, Fauziah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 4 (2024): November 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.v9i4.32852

Abstract

This study aims to examine the effect of revenue-sharing funds (DBH) and local original income (PAD) on infrastructure fixed assets (ATI), with capital expenditure as a mediating variable, in provincial governments in Indonesia. The population of this study includes all provinces in Indonesia, totaling 34 provinces. The sample was selected using a purposive sampling technique, with 138 provinces chosen as the sample. The data used in this study is secondary data in the form of Local Government Financial Reports from 2018 to 2022, which have been audited by the Audit Board of the Republic of Indonesia (BPK-RI). The data analysis method is multiple linear regression with a path analysis approach. The hypothesis testing results show that revenue-sharing funds (DBH) and local original income (PAD) have a positive and significant effect on capital expenditure. Revenue-sharing funds (DBH) and local original income (PAD) also have a positive and significant impact on infrastructure fixed assets (ATI). Revenue-sharing funds (DBH) and local original income (PAD) affect infrastructure fixed assets (ATI), which are partially mediated by capital expenditure.
PENGARUH PAD, DAK, SILPA TERHADAP BELANJA MODAL PADA PEMERINTAHAN KABUPATEN/KOTA DI PROVINSI ACEH Riskan, Muhammad Azis; Meutia, Rita; Afrianandra, Cut
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 4 (2024): November 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.v9i4.29380

Abstract

The study aims to examine the influence of Local Own-Source Revenue (PAD), Special Allocation Fund (DAK), and Budget Surplus (SILPA) on Capital Expenditures in districts/cities in Aceh Province for the years 2019-2022. This research is quantitative with the population of all districts/city governments in Aceh with a total of 23 local governments. The sampling technique used is a census where the entire research population becomes a research sample. The data used is secondary data obtained from the Budget Realization Report listed in the Audit Report on the Regional Government Financial Statements. Data analysis uses a multiple linear regression analysis method with the help of SPSS 27. In this study, the results of PAD, DAK, and SILPA simultaneously have a positive and significant effect on capital expenditures in districts/cities in Aceh Province. PAD has partially had no positive effect on capital expenditures in districts/cities in Aceh Province. DAK and SILPA partially have a positive effect on capital expenditures in districts/cities in Aceh Province.
PENGARUH TEKNOLOGI DAN GOOD CORPORATE GOVERNANCE TERHADAP EFISIENSI PENGELOLAAN ZAKAT DI PROVINSI ACEH Nahri, Arifin; Mutia, Evi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 4 (2024): November 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.v9i4.29885

Abstract

This research investigates how technology and Good Corporate Governance (GCG) impact the efficiency of zakat management in Aceh Province. GCG is measured through factors like board size and the presence of professionals on the board. Using a quantitative approach, this study analyzed secondary data from the Baitul Mal Directory, accessible via the Baitul Mal Aceh website, for the period 2016 to 2020. A convenience sampling method was adopted for sample selection, and multiple linear regression analysis was applied to assess the data. The findings show that board size, technology, and the expertise of board professionals all have a significant effect on zakat management efficiency. This suggests that optimizing governance structures and leveraging technology could enhance the efficiency of zakat management processes. The study offers valuable insights for policymakers and zakat institutions, especially in regions similar to Aceh, by highlighting the importance of governance and technology in increasing the accountability and effectiveness of zakat distribution.

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