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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 511 Documents
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PENGARUH INDEPENDENSI, INTEGRITAS, DAN OBJEKTIVITAS AUDITOR TERHADAP KUALITAS AUDIT INSPEKTORAT PROVINSI ACEH DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI Fayza, M Aqshal; Fachruddin, Rudy; Saputra, Mulia; Mahdi, Sayed
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 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.v8i1.22787

Abstract

This study investigates the relationship between auditor independence, integrity, objectivity, and audit quality. This study's population consisted of all Aceh Inspectorate auditors. Fifty respondents were selected using a non-probability sampling method in conjunction with the census method. Primary data were collected through the distribution of questionnaires. Statistical data were analyzed by SPSS 26 version. This study shows that audit quality is affected simultaneously by independence, objectivity, and integrity. Auditor independence and objectivity affect audit quality, while integrity does not affect audit quality. According to the moderating regression study, auditor ethics moderated the relationship between the effect of independence and integrity on audit quality but does not moderate the effect of objectivity on audit quality.
FAKTOR PENGUNGKAPAN MANAJEMEN RISIKO PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA Humaira, Talitha Rachel; Dinaroe, Dinaroe
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 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.v8i1.23051

Abstract

This study aims to examine the effect of firm size, leverage, profitability, and board size on management risk disclosure. This research is quantitative. The research population comprises 52 mining companies listed on the IDX in 2018-2020. The sampling method used is purposive sampling to obtain 35 research samples. The research data was obtained from the company's annual report published on the Indonesia Stock Exchange's web page. Data were analyzed using multiple linear regression with SPSS version 22. The results showed that firm size, leverage, profitability, and board of commissioner's size have a significant effect on risk management disclosure simultaneously. Partially, firm size, leverage, and board of commissioner's size affect risk management disclosure, while profitability does not affect risk management disclosure.
DAMPAK PANDEMI COVID-19 TERHADAP KINERJA KEUANGAN PADA PT. TELKOM TBK Saodah, Aas; Afrianandra, Cut
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 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.v8i1.21436

Abstract

The purpose of the study is to analyze the impact of the Covid-19 pandemic on the financial performance of PT. Telkom Tbk. The type of research used is quantitative research with a descriptive approach. In this study, we do not use a population but rather a social situation composed of three elements: place, actor, and activity. The subject of this research is PT. Telkom Tbk as triangulation. Secondary data is used in the form of PT. Telkom's financial statements for the 2019-2021 period. The techniques used in data collection include observation, interviews, and documentation. The data analysis approach is descriptive qualitative. Financial performance is measured by several ratios, namely liquidity ratios, solvency ratios, activity ratios, and profitability ratios. This study indicates that the covid-19 pandemic has both a negative and a positive impact on PT. Telkom Tbk's financial performance. Ratio calculation data demonstrate that the company has decreased in some of the ratios analyzed. This decrease does not have a detrimental effect on the financial performance of PT. Telkom Tbk, as it can be offset by increases in several other ratios.
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH PADA PEMERINTAH ACEH Arief, Susilo; Suparno, Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 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.v8i1.21112

Abstract

This study aims to determine the effect of the effectiveness of internal control and accessibility of financial reports on the transparency of regional financial management in the Aceh government. In this study, the data used is secondary data. The sample selection technique uses Non-Probability Sampling with the census method, where the sample is taken from the entire research population of as many as 46 SKPA with two respondents for each SKPA. The data analysis method used is multiple linear regression analysis which will be carried out using SPSS software. The results of the study show that 1) the effectiveness of internal control and the accessibility of financial reports simultaneously have a significant effect on the transparency of financial management in the Aceh Government. 2) The effectiveness of internal control has a negative and significant effect on the transparency of financial management in the Aceh Government. 3) Accessibility of financial statements has a negative and significant effect on the transparency of financial management in the Aceh Government.
ANALISIS EFEKTIVITAS PAJAK DAERAH, RETRIBUSI DAERAH DAN LAIN- LAIN PENDAPATAN ASLI DAERAH YANG SAH SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH Manik, Junaidi; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 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.v8i1.21088

Abstract

This study aims to determine the effectiveness and contribution of local tax, local retribution, and other original local revenue to the original local revenue of Aceh Singkil in 2016-2020. This study used the descriptive qualitative method. The data used in this study are primary and secondary data with data collection techniques using documentation and interview techniques. The result of this study indicate that (1) the effectiveness of local tax revenue in Aceh Singkil in 2016-2020 is less effective (77,63%), (2) the effectiveness of local retribution revenue in Aceh Singkil in 2016-2020 is less effective (71,43%), (3) the effectiveness of other original local revenue in Aceh Singkil in 2016-2020 is effective (90,53%), (4) the contribution of local tax to original local revenue of Aceh Singkil in 2016-2020 is less contribution (14,37%), (5) the contribution of retribution to original local revenue of Aceh Singkil in 2016-2020 is good (41,63%), (6) the contribution of other original local revenue to original local revenue of Aceh Singkil in 2016-2020 is a medium contribution (24,03%).
PROGRAM PENGUNGKAPAN SUKARELA (PPS) PERPAJAKAN TAHUN 2022 Suhendar, Endang; Setyorini, Christina Tri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 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.v8i1.22718

Abstract

The study aims to fill gaps in the study by doing a systematic library review to identify and analyze the factors affecting the tax voluntary disclosure program (PPS) in 2022. This study method is a systematic literature review by following the systematic literacy process consisting of the main stages of revving planning, recitation, and reporting. Based on the results of the selection, as many as 12 papers are used for this systematic literature search based on the inclusion and exclusion criteria. Extracted data were integrated to create survey questions presented for review purposes. The review literature review of all research published from the paper published from 2020-2022 states that the factors affecting voluntary disclosure programs (PPS) in 2022 were untargeted because of the covid-19 pandemic in 2020-2021 and resulted in tax duty not reporting as much as yearly. And this has turned Indonesia into an economic recession. The benefit of the voluntary disclosure program (PPS) in 2022 is increased tax compliance in reporting and following tax rules. Nevertheless, one of the flaws in the administration of this program is the lack of a taxpayer's misunderstanding of newly judged tax rules.
ANALISIS KINERJA ANGGARAN PEMERINTAH DAERAH SEBELUM DAN SAAT PANDEMI COVID-19 Kausari, Rizka Wilda; Meutia, Rita; Fachruddin, Rudy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.22459

Abstract

This study aims to determine the budget performance of local city governments throughout Indonesia in the Regional Revenue and Expenditure Budgets before and during the Covid-19 pandemic. This research was conducted in 93 municipal governments. The method used in this research is descriptive quantitative and the different Wilcoxon Signed Rank Test to test differences in budget performance before and during the Covid-19 Pandemic. The results of the test are, that there is a difference between the budget performance of the regional income, the budget performance of the local Own-Source, and the budget performance of the transfer income, but there is no difference in the budget performance of the other legitimate regional income before and during the Covid-19 pandemic. Furthermore, there is no difference in the budget performance of the expenditure regional, the budget performance of the operational expenditure, and the budget performance of the transfer expenditure, but there are differences in the budget performance of the capital expenditure and the budget performance of the unexpected expenditure before and during the Covid-19 pandemic.
ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING UMKM DI ACEH BESAR Arumdalu, Ninda; Priantana, Riha Dedi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.22617

Abstract

This study aimed to investigate the difference between the full costing method and the variable costing method in calculating the cost of production of some MSMEs products sold in Aceh Besar. The type of research is qualitative research with a descriptive approach. The subject of this research is two types of MSMEs that are engaged in handicrafts and food processing, known as Tahu Bang Lam, Tahu Garot, Galery Polem Awee, and Raga Tanyo. The data analysis method in this research is descriptive qualitative. The research data were obtained from interviews with MSMEs owners directly. The result of this study showed that the calculations of the cost of production by using full costing and variable costing methods are different. The full costing method generates a higher selling price than the variable costing method. Furthermore, the full costing method is easier to understand than the variable costing method, since many MSMEs still struggle to identify fixed and variable factory overhead costs.
DETERMINASI KEBIJAKAN UTANG PERUSAHAAN Arliansyah, Arliansyah; Yunita, Nur Afni; Nasution, Miftahul Zannah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.22788

Abstract

This study examines the impact of tangibility, free cash flow, growth, and profitability on debt policy. Samples are manufacturing firms listed on the Indonesian Stock Exchange during 2017-2019. Purposive sampling is employed to acquire 163 manufacturing firms for the 2017-2019 period. The classical assumption test consists of normality, autocorrelation, multicollinearity, and heteroscedasticity tests. And to test hypotheses consisting of the t (partial) test. The data were obtained from companies annual financial reports. The results showed that tangibility affects debt policy, but free cash flow, company growth, and profitability do not affect debt policy. The value of a coefficient determination in this research reflects 0.0265. It means that tangibility, free cash flow, growth, and profitability have the role of 2.65 % debt against its policies.
KOMPETENSI APARATUR DESA, SISTEM PENGENDALIAN INTERNAL DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Fernanda, Anggy Putri Aulia; Fadhlia, Wida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.22246

Abstract

This study aims to determine the effect of the village apparatus competence, internal control systems, and the use of information technology on the accountability of village fund management in the Village Government in Aceh Besar District. Data was collected by distributing 86 research questionnaires to respondents, namely the Village Treasurer or Finance Officer, the questionnaires which as many 86 questionnaires were completely answered. Determination of the sample using simple random sampling technique and analyzing the data using multiple linear regression model with SPSS version 28 program. The results of this study based on the responses received from 86 respondents indicate that (1) the competence of village officials affects the accountability of village fund management, (2) the internal control system affects the accountability of village fund management, (3) the use of information technology does not affect the accountability of village fund management, (4) the competence of the village apparatus, the internal control system and the use of information technology simultaneously affect the accountability of village fund management.

Page 12 of 52 | Total Record : 511

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