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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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ANALISIS KESUKSESAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) BERDASARKAN MODEL DELONE DAN MCLEAN 2003 (STUDI PADA SATUAN KERJA PERANGKAT DAERAH KOTA LANGSA) Gustyari, Wahyu; Priantana, Riha Dedi; Saputra, Devi Satria
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 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.v7i1.20218

Abstract

The purpose of this study was to analyze the SIMDA application using Delone and Mclean (2003) theory. The variables in the Delone and Mclean (2003) model are system quality, information quality, service quality, and intention to use in user satisfaction. The population in this study were all Regional Work Units (SKPD) in the Langsa City area of Aceh. The sampling technique of this study used non-probability sampling. Respondents who became the object of this study were the parties most responsible for the SIMDA so that 76 respondents. Data analysis using multiple linear regression with SPSS 21. The results of this study indicate that (1) system quality, information quality, service quality, and user interest simultaneously affect user satisfaction, (2) system quality partially affects user satisfaction, (3) information quality partially affects user satisfaction, (4) service quality partially affects user satisfaction, (5) user interest partially affects user satisfaction. The results indicate that the SIMDA application is quite successful.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH INDUK DENGAN PEMERINTAH DAERAH PEMEKARAN (STUDI PADA PEMERINTAH DAERAH ACEH TENGAH DAN PEMERINTAH DAERAH BENER MERIAH TAHUN 2015-2019) Meldego, Umar Said; Suparno, Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 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.v7i1.19950

Abstract

The purpose of this study is to analyze financial performance using the independently ratio, effectiveness ratio, efficiency ratio, and dependency ratio between the regional governments of Central Aceh and Bener Meriah in 2015-2019. This type of research is descriptive quantitative using the ratio analysis method. This study uses LKPD data obtained from the BPK Aceh office. The results showed that the ratio of the independence of the Central Aceh and Bener Meriah regencys was at a very low level. The effectiveness ratio of the regional government of Aceh Tengah has the criteria of Moderately Effective, while the regional government of Bener Meriah has the criteria of Less Effective. The efficiency ratios of the Aceh Tengah and Bener Meriah regencys fall into the Efficient criteria. The dependency ratio of Aceh Tengah and Bener Meriah regencys is classified into very high criteria. The results of different tests indicate that there are differences in financial performance at the level of independence of the Central Aceh region and are truly festive
PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK), INTEGRITAS, DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT BPK RI PERWAKILAN ACEH Akmalia, Islahil; Ariani, Nita Erika
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 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.v7i1.20241

Abstract

This study aims to determine the effect TABK, integrity, and competency of auditor on audit quality of auditors at The Audit Board of The Republic of Indonesia (BPK RI-Aceh). This is a quantitative study with questionnaire used as the primary data elicitation and Likert scale as the measure. The populations in this study are all the auditors at the BPK RI-Aceh amount to 70 auditors. The sampling method using saturation sampling. Data analysis method use is multiple linear regression analysis. Results of the study show TABK, integrity, and competency of auditor simultaneously has a significant effect on audit quality of auditors at the BPK RI-Aceh . The results also show that competency of auditor partially have a significant effect on audit quality of auditors at the BPK RI-Aceh, whereas TABK and Integrity have no significant effect on audit quality of auditors at the BPK RI- Aceh.
STRATEGI BISNIS SERTA DAMPAK PANDEMI COVID-19 PADA PT BPR MITRA KOPJAYA MANDIRI Faisal, Deni; Syudibyo, Yudha Aryo
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 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.v7i1.20242

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan Strategi Bisnis Serta Dampak Pandemi COVID-19 pada PT. BPR Mitra Kopjaya Mandiri. Objek penelitian ini adalah Divisi Bisnis dan Operasional. Penelitian ini dilakukan dengan metode penelitian kualitatif studi kasus. Teknik Pengumpulan data dalam penelitian ini menggunakan wawancara dan dokumen. Pemilihan narasumber dipilih sesuai dengan kriteria tertentu. Hasil penelitian ini menunjukan bahwa pandemi COVID-19 memberikan dampak yaitu liquiditas sedikit terganggu, penurunan aset, adanya risiko kesehatan dan keselamatan karyawan serta nasabah, nasabah atau calon nasabah menolak ditemui, sulit berinteraksi dengan nasabah atau calon nasabah, angsuran bermasalah, penurunan minat pada beberapa produk, risiko pembiayaan meningkat, minat menabung dan deposito turun, dan nasabah banyak yang mengambil dananya. Untuk menanggulangi dampak pandemi COVID-19 PT. BPR Mitra Kopjaya Mandiri melakukan strategi khusus diantaranya penerapan protokol kesehatan, relaksasi angsuran, restrukturisasi angsuran, fokus pada segmen yang memiliki pendapatan stabil, memperluas jaringan, pengendalian biaya, melihat profil risiko nasabah, dan penundaan pembiayaan. Penerapan strategi bisnis memiliki pengaruh dalam menanggulangi dampak pandemi COVID-19 dan merupakan cara untuk mencapai tujuan bisnis. Dalam mencapai tujuan bisnis PT. BPR Mitra Kopjaya Mandiri melakukan strategi pemasaran, pembiayaan, penghimpunan dana, pengawasan, pengembangan SDM, dan operasional. Dalam penerapan strategi bisnis masih terdapat kendala yang dihadapi di antaranya semangat karyawan tidak stabil, divisi SDM belum tertata rapi, banyak syarat untuk pengajuan pembiayaan, hanya ada dua personel pengawasan, dan masih ada SOP yang belum sesuai.
EFEKTIFITAS PENGELOLAAN ZAKAT DI BAITUL MAL BENER MERIAH Bengi, Yuni Simah; Mutia, Evi; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 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.v7i1.21219

Abstract

This research had a purpose to evaluate Baitul mal regulation in bener meriah. It is used both primary data such as interview with narasumber they are the staff of Baitul maal in bener meriah and documentary data in the Baitul mal bener meriah and secondary data such as financial data in Baitul mal bener meriah. The purpose of this research is to know how the Baitul mal in bener meriah doing the activity and operasional and is it follow the regulation that government state. It is a qualitative research with interactive analysis method such as collecting data, reducting data, verivication data and got the result to examine the problem. This research had a result such as The level of effectiveness in distributing zakat funds for 5 years is in the Very Ineffective category (ACR20%). The level of effectiveness of the distribution of zakat funds for 5 years is in the Very Ineffective category (ACR20%) and The effectiveness of zakat management starts from the Management of Biatu Mall, Bener Meriah Regency, which distributes zakat once a year, but if there is a situation of urgency, the distribution of zakat funds can be carried out before the due date for the distribution of zakat funds.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENGGUNAAN FINTECH PADA UMKM DI KOTA BANDA ACEH MENGGUNAKAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) Rivaldi, Sultan; Dinaroe, Dinaroe
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 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.v7i1.20309

Abstract

Information technology is developing quite rapidly in the financial sector. Financial Technology (FinTech) offers many benefits so the adoption rate is very high at the individual to organizational level. In Indonesia, the implementation of FinTech is quite high because basically FinTech offers great benefits and conveniences. However, amid the high implementation of FinTech at the individual level and large business entities, the use of FinTech in MSMEs is still very low. This study aims to determine what factors influence the interest of MSME to use FinTech services using the Technology Acceptance Model (TAM) theoretical approach by adding a trust factor. The population of this research is all MSMEs in Banda Aceh City. The questionnaires were distributed directly and indirectly (online) from July 24 to August 27, 2021 using the Lemeshow sampling technique, a sample size of 130 was obtained. The research questionnaire data was then analyzed using the Structural Equation Modeling (SEM) method with the help of the SmartPLS 3.3.3 software. The results of data analysis show that perceived usefulness, perceived ease of use, and subjective norms have a positive and significant effect on behavioral intention to use FinTech in MSMEs. Meanwhile, the trust factor does not affect the interest in using FinTech in MSMEs.
IMPLEMENTASI KOMPONEN KEGIATAN PENGENDALIAN SISTEM PENGENDALIAN INTERN PEMERINTAHAN (SPIP) DALAM MEWUJUDKAN PRINSIP TRANSPARANSI PADA DISBUDPAR ACEH Iradah, Nirma Via; Yahya, Muhammad Rizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the implementation of control activities of Government Internal Control System at Disbudpar Aceh by looking at the elements of control activities, namely reviewing the performance of the relevant agencies, fostering human resources, controlling over managing information systems, physical control over assets, determining and reviewing on performance indicators and measures, segregation of functions, authorization of important transactions and events, accurate and timely recording of transactions and events, restrictions on access to resources and their records, accountability of resources and their recording, good documentation of internal control systems and important transactions and events that instill transparency. This research is a case study research with a descriptive-qualitative paradigm approach and interviews as a method of collecting data. The results of this study show that Disbudpar Aceh has implemented the eleven elements of control activities of Government Internal Control System in accordance with PP No. 60/2008, in which the application of control activities made a good contribution to the Disbudpar Aceh in creating the transparency
IMPLEMENTASI PROGRAM APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DALAM MENGELOLA KEUANGAN DESA (STUDI KASUS PADA DESA LAMBARO SKEP, KECAMATAN KUTA ALAM, KOTA BANDA ACEH) Ar-Raniry, Nazarina; Muniruddin, Said
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study discusses the application process of the Village Financial System (Siskeudes) in managing village finances based on Permendagri Number 20 of 2018 concerning Village Financial Management. The research method used is descriptive qualitative. The research location chosen was Lambaro Skep Village, Kuta Alam District, Banda Aceh City. The informants who were the informants in this study were the village head (keuchik), the village secretary, and the head of financial affai rs at Lambaro Skep Village. The data source of this research is primary data obtained from interviews, observations, and documentation. The results showed that the process of implementing Siskeudes in the Lambaro Skep Village Government was carried out based on five stages (planning, implementation, administration, reporting and accountability) and could be said to be successful even though there were still small obstacles in the administration stage and the Siskeudes application also played a role in the process of disbursing village funds.
IMPLEMENTASI MAQASHID SYARIAH PADA PENERAPAN CORPORATE SOCIAL RESPONSIBILITY DI BANK UMUM SYARIAH BANDA ACEH Novia, Diva; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine whether there are implementation Maqashid Syariah of CSR programs at Syariah Bank in Banda Aceh. The results of weighting the CSR program also determine the Banda Aceh sharia bank that implements Maqashid Syariah the best. The research method used in the research is descriptive analysis research. The type of data used is primary data obtained through interviews with parties directly related to the provision of CSR programs at each bank, this data is also supported by secondary data in the form of a list of CSR activities that have been carried out. The results of this study indicate that there is a true implementation of Maqashid Syariah in implementing CSR in every Islamic bank in Banda Aceh. The data also shows that the best Islamic banks in implementing Maqashid Syariah have the highest score of 25, where the score shows that the implementation is categorized as "very good" over the highest score weights obtained.
FRAUD PENTAGON SEBAGAI ALAT PENDETEKSI FINANCIAL STATEMENT FRAUD : LITERATUR REVIEW Permatasari, Ditya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to detect the possibility of fraud in the financial statements by using the fraud pentagon. The fraud pentagon is an extension of the fraud triangle and fraud diamond theory which is used to detect fraud in financial statements. The method used in this study is the Systematic Literature Review (SLR) which examines previous research on financial statement fraud and the fraud pentagon. The data used is data from a second party. Analysis of the data in this study by mapping 28 selected journals from 2017 to 2020 in the Google Scholar database. Based on the results of the research conducted, it shows the factors that influence financial statement fraud which are divided into five indicators, namely pressure, opportunity, rationalization, competence and arrogance which are then translated into several proxies with quantitative research types. The factor that is widely studied is the change in director as much as 27 times. But for the factors that have a lot of influence on the occurrence of financial statement fraud is financial stability (financial stability). This means that when the company's financial stability is threatened due to economic and industrial factors, the company will have the potential to commit financial statement fraud.

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