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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 KESADARAN ETIS DAN PERTIMBANGAN ETIS TERHADAP WHISTLEBLOWING: EMOSI SEBAGAI VARIABEL PEMODERASI Fadilah, Eva; Fitri, Fauziah Aida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 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.v7i3.20682

Abstract

This study had a purposed to evaluate the effect of ethical awareness, ethical judgement on whistleblowing with emotion as a moderating variable on employees of PT PLN (Persero) in the cities of Banda Aceh and Aceh Besar. The sample taking by non-probability sampling method and purposive sampling. It obtained 138 sample of permanent employees at PT. PLN (Persero) in the cities of Banda Aceh and Aceh Besar. The data used is primary data collected in a hybrid way, that is, some of the questionnaires were answered directly and some were answered through the google form. This study using multiple linear regression models and moderated regression analysis. The results of this study indicate that both simultaneously and partially, ethical awareness and ethical judgement have a significant effect on whistleblowing, but the results of testing the moderating variable, namely emotion, cannot moderate ethical awareness and ethical considerations on whistleblowing.
KONTRIBUSI KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI PADA KANTOR DINAS SOSIAL KABUPATEN LAMPUNG TIMUR Hendrawan, Diky Angga; Atasoge, Immawan Azhar Ben
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 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.v7i3.21677

Abstract

This study aims to determine the influence of leadership and organizational culture toward employees performance at the Lelang Klass II Office Reza Berawi City of Bandar Lampung. The type of research used in this study is the Explanatory research model. The research method used is quantitative. This study used 20 research respondents. There are three variables in this study, namely: 2 (two) Independent variables (X1 and X2) and 1 (one) dependent variable where leadership (X1) and organizational culture (X2) as independent variables and employee performance (Y) as the dependent variable. Hypotheses test result showed that there is the influence of leadership (X1) toward employee performance (Y), with the level of influence of 44.6%. There is an influence of organizational culture (X2) toward employee performance (Y) with an influence level of 33.9%. There is the influence of leadership (X1) and organizational culture (X2) together toward employee performance (Y), with a degree of influence of 53.3%.
PENGARUH PENGGUNAAN INTERNET BANKING DAN MOBILE BANKING TERHADAP KINERJA KEUANGAN PERBANKAN (STUDI PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2016-2020) Syahputra, Rahmad; Suparno, Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 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.v7i3.21114

Abstract

This study aims to examine the effect of internet banking and mobile banking on the financial performance of banks listed on the Indonesia Stock Exchange (IDX). The population in this study is all banks listed on the Indonesia Stock Exchange in 2016-2020. This sampling technique uses purposive sampling with the company's criteria stating the number of transactions through internet banking and mobile banking during 2016-2020. There are 7 banks that become the research sample. The data collection technique used in this research is documentation. This research is a quantitative research with multiple linear regression analysis method. The results showed that internet banking has a significant influence on the financial performance of banks. Meanwhile, mobile banking has no effect on banking financial performance.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEADILAN PROSEDURAL DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL STUDI PADA DINAS KEBUDAYAAN DAN PARIWISATA ACEH Muna, Izzatul; Lautania, Maya Febrianty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 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.v7i3.21101

Abstract

This study aims to examine the effect of budgetary participation, procedural justice, and management accounting systems on managerial performance of Dinas Kebudayaan and Pariwisata Aceh. This study used the census method which makes the entire population as a sample. This research was conducted at Dinas Kebudayaan and Pariwisata Aceh. The population in this study were managerial based on structural, including middle-level managers and line-level managers with a total of 31 respondents. This research is an associative quantitative research. The primary data obtained through the distribution of questionnaires were used as a source of research data.. The multiple linear regression with SPSS application version 25 was used as a data analysis method. The test tool on hypothesis one is with t test used in evaluating the hypothesis partially while f test is used to search its influence simultaneously. The results showed that 81.8% of the budgetary participation, procedural justice, and management accounting systems were able to explain the variable managerial performance of Dinas Kebudayaan and Pariwisata Aceh. It is also found that, simultaneously and partially, budgetary participation, procedural justice, and management accounting system have a positive effect on the managerial performance of Dinas Kebudayaan and Pariwisata Aceh.
PENGARUH STRUKTUR AUDIT, INDEPENDENSI, DAN PROFESIONALISME TERHADAP KINERJA AUDITOR (STUDI PADA INSPEKTORAT ACEH) Aurani, Dita Nurul; Ariani, Nita Erika
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 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.v7i3.20783

Abstract

This study aims to determine how much influence audit structure, independence and professionalism have on auditor performance at the Aceh Inspectorate. The population in this study were all auditors who worked at the Aceh Inspectorate Office, totaling 50 auditors. This study uses a non-probability sampling technique with the census method so that the entire population of 50 respondents is used as a sample. The data used is primary data through the distribution of questionnaires. The statistical test used multiple linear regression analysis with the help of SPSS version 26 application. The results showed that the coefficient of determination (R2) was only 50.3%. The results of this study indicate that there are many other variables that affect the performance of the auditor. However, of the three variables tested, the audit structure is the variable that has the most influence. The use of a qualified audit structure through the procedures and techniques applied by the auditors greatly affects the quality of the audits produced by the auditors so that their performance becomes better. In order for the research to be more meaningful, further researchers should examine other independent variables such as ethics, work performance, integrity, career development, work experience, years of service, knowledge, and credibility of an auditor.
PENGARUH SISA LEBIH PERHITUNGAN ANGGARAN (SiLPA) DAN FINANCIAL DISTRESS TERHADAP MANIPULASI AKRUAL PADA PEMERINTAH DAERAH DI INDONESIA Shafira, Cut Alya; Abdullah, Syukriy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 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.v7i3.20574

Abstract

This study aims to examine the effect of Calculation of Budget Excess (SiLPA) and Financial Distress on Accrual Manipulation in Indonesian Regional Governments. The object of this research is all district/city governments in Indonesia. The selection of the object of this research is based on the number of cases in local governments in districts and cities that cause problems. Researchers cannot see problems from one district or one city because this research is to see as a whole whether all local governments experience accrual manipulation, so this study takes the object of all local governments in Indonesia. The data used is secondary data from the audited district/city financial statements. The sample in this study amounted to 438 districts/cities for the 2019 fiscal year. Multiple linear regression models were used to test the hypothesis. The results showed that the two independent variables, namely SiLPA and Financial Distress had a positive effect on Accrual Manipulation.
ISLAMIC SOCIAL REPORTING, KOMISARIS INDEPENDEN, DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN: PERAN MODERASI KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI JII TAHUN 2019-2021 Kamiliya, Namira; Aliamin, Aliamin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 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.v7i2.21127

Abstract

This study aims to determine and analyze the effect of Islamic social reporting, independent commissioners, and environmental performance on firm value with financial performance as a moderating variable in companies listed at JII during the 2019-2021 COVID-19 period. The population in this study were all companies listed on the Jakarta Islamic Index during the COVID-19 period 2019-2021. The sample selection used purposive sampling technique with predetermined criteria in order to obtain a sample of 39 companies. The research conducted is quantitative research with the type of research data, namely secondary data. Data analysis used multiple linear regression analysis and moderated regression analysis with the help of SPSS 23 data processing application. The results of this study indicate that either simultaneously or partially the variables Islamic social reporting, independent commissioners, and environmental performance have no effect on firm value and the interaction of financial performance. reflected by Return On Equity (ROE) is not able to strengthen the influence of Islamic social reporting, independent commissioners, and environmental performance on firm value.
DYNAMIC CAPABILITY THEORY: PERSPEKTIF AKUNTANSI Evayani, Evayani; Mutia, Evi; Saleh, Muhammad; Rahmawati, Syarifah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 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.v7i2.21770

Abstract

Dynamic capabilities are described as a company's ability to change, and given the changing environment. The dynamic capabilities perspective is in its efforts to explain competitive advantage in a dynamic environment. Currently, dynamic capabilities have been implemented in various aspects, including, marketing, production, resources, and also accounting. The purpose of this study is to provide an overview of the application of Dynamic Capability Theory, viewed from an accounting perspective. This research method is descriptive analysis. The analysis, found that dynamic capability theory, through an accounting perspective, is related to the fields of sharia accounting, government accounting, accounting information systems, financial accounting and corporate governance. The analysis carried out descriptively is a limitation of this study. Therefore, it is recommended that in the future, it can be done by interviewing stakeholders.
ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU DENGAN MENGGUNAKAN METODE ECONOMIC ORDER QUANTITY (EOQ) DALAM MENETAPKAN PERIODIC ORDER QUANTITY (POQ) (STUDI KASUS PADA PABRIK TEMPE SOYBEAN) Handayani, Resti; Afrianandra, Cut
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 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.v7i2.21435

Abstract

This study aims to find out how to control raw material inventory which is traditionally carried out by the Tempeh Soybean Factory by analyzing how to control raw material inventory using the Economic Order Quantity (EOQ) and Periodic Order Quantity (POQ) methods. In this study, we uses a descriptive-qualitative approach. The author uses observation, interviews, and documentation in collecting data. The resource persons in this study consisted of factory owners, assistants, and employees at the Soybean Tempeh Factory. The results of the study indicate that based on company policy using the traditional method of ordering 5.000 kg of raw materials, while using the EOQ/POQ method of 5.862 kg, there is a variant of 862 kg. The frequency of purchasing soybean raw materials was previously 12 times ordering in 3 months, while it was calculated using the EOQ/POQ method 10 times, there were 2 times variants. Safety stock in its policy is around 2.350 kg, if using the EOQ/POQ method it is 1.650 kg. The reorder point in the EOQ/POQ method is 3.600 kg, while the reorder point at the Soybean Tempeh Factory is 2.200 kg, there are variants, namely 1.400 kg. (TIC) using the traditional method of Rp. 44.335.000, while using the EOQ/POQ method the total inventory cost is Rp. 30.806,703 where there is a variant of Rp. 13.528.297.
PENGARUH AKUNTABILITAS, KEPEMIMPINAN DAN PARTISIPASI MASYARAKAT TERHADAP EFEKTIVITAS PENGELOLAAN DANA DESA DI KOTA BANDA ACEH Ayuandani, Kiki; Muniruddin, Said
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 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.v7i2.21045

Abstract

The purpose of this study was to determine the effect of accountability, leadership and community participation on the effectiveness of village fund management in Banda Aceh City. The population is the Village Head and Village Treasurer in all gampongs in Banda Aceh totaling 90 Gampong with 180 respondents. In this study, the sample used was the entire population. Multiple linear regression test was used to test the research hypothesis. Simultaneous and partial research findings Accountability, Leadership and Community Participation affect the effectiveness of village fund management.

Page 15 of 52 | Total Record : 511

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