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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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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN Albaihaqi, Ariq Adriel; Daud, Rulfah M; Afrianandra, Cut
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 2 (2025): Mei 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i2.34505

Abstract

This study aims to analyze the influence of environmental performance, environmental costs, and corporate social responsibility disclosure. The population in this study consists of mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sampling technique used is purposive sampling, resulting in 15 mining companies that meet the predetermined criteria. The observation period for this study spans five years, leading to a total of 75 observational samples. The data used are secondary data sourced from annual reports and sustainability reports of mining companies listed on the Indonesia Stock Exchange (IDX) for the 20192023 period. The analytical method applied is multiple linear regression. The results show that the financial performance of mining companies listed on the Indonesia Stock Exchange from 2019 to 2023 is simultaneously influenced by environmental performance, environmental costs, and corporate social responsibility disclosure. Environmental performance does not affect the financial performance of mining companies listed on the Indonesia Stock Exchange from 2019 to 2023. Environmental costs do not affect the financial performance of mining companies listed on the Indonesia Stock Exchange from 2019 to 2023. However, corporate social responsibility disclosure affects the financial performance of mining companies listed on the Indonesia Stock Exchange from 2019 to 2023.
PENGARUH LEVERAGE, LIKUIDITAS DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN DENGAN MODAL KERJA SEBAGAI VARIABEL MEDIASI Fangestu, Steven; Liesani, Valencia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 2 (2025): Mei 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i2.34216

Abstract

This study examines the effect of leverage, liquidity, and profitability on dividend policy, with working capital as a mediating variable, using data from manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2023. A total of 73 companies were selected from 318 using purposive sampling. The study employed secondary data obtained from published annual financial reports. Analysis was conducted using the two-stage approach to test both the direct and indirect effects of the independent variables on dividend policy, as well as to assess the mediating role of working capital. The findings indicate that leverage, liquidity, and profitability do not have a significant direct impact on dividend policy. Furthermore, working capital does not mediate the relationship between the independent variables and dividend policy. These results suggest that dividend distribution decisions in the observed companies may be influenced by other financial or strategic considerations beyond the variables examined in this study.
EVALUASI PENGALAMAN PENGGUNAAN TEKNOLOGI KECERDASAN BUATAN (ARTIFICIAL INTELLIGENCE) PADA INDUSTRI PERBANKAN: MIXED METHODS Mahdi, Sayed; -, Safriatullah; Jais, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 2 (2025): Mei 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i2.34463

Abstract

This study explores user experience in adopting artificial intelligence (AI) in Indonesia's banking industri through a mixed-methods approach, emphasizing qualitative insights from user interactions. Findings show that user trust is the key faktor in AI adoption, influenced by perceived usefulness, security, ease of use, and personalization, which together shape satisfaction and continued usage. Five key themes emerged: trust and security, quality of interaction and personalization, simplicity of interface, performance alignment with expectations, and the importance of user education and support. The study highlights that user engagement with AI goes beyond technical aspects, involving emotional and cognitive perceptions such as safety and control. To successfully integrate AI, banks must adopt a holistic approach that combines technological advancement with transparency, user empowerment, and data privacy. This research refines the technology adoption framework by adding human-centered dimensions and offers actionable insights for banks, developers, and policymakers in Indonesias financial sector.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN MANAJEMEN ASET TERHADAP KINERJA PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Halim, Stephanie; Richandy, Grace; Panggabean, Dini Maulina
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 2 (2025): Mei 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i2.34184

Abstract

This study aims to analyze and determine the simultaneous and partial effects of Profitability, Liquidity, and Asset Management on Company Performance, with Firm Size as a moderating variable, in consumer cyclicals and consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 20212023 period. The research population consisted of 277 companies. The sampling method used was purposive sampling, resulting in a sample of 101 companies with 303 observation data points. Research data were obtained from the financial statements of consumer cyclicals and non-cyclicals companies listed on the IDX during the specified period. The data analysis methods included multiple linear regression and moderated regression analysis using the interaction test approach. The results of the analysis show that, simultaneously, Profitability, Liquidity, and Asset Management significantly affect Company Performance. Partially, Profitability and Liquidity have a positive and significant effect, while Asset Management has no significant effect on Company Performance. Furthermore, the Firm Size variable moderates the relationship between Profitability and Company Performance, but does not moderate the relationships between Liquidity or Asset Management and Company Performance
BUDAYA ORGANISASI DAN KOMITMEN MANAJEMEN TERHADAP PIPK: STUDI KASUS PADA OMBUDSMAN REPUBLIK INDONESIA Khomaeni, Ahmad; Ristanti, Almah; Pratiwi, Permata Dian
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 2 (2025): Mei 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i2.34129

Abstract

Internal Control over Financial Reporting (PIPK) is essential for ensuring financial accountability in government institutions. The Ombudsman of the Republic of Indonesia faces challenges in implementing PIPK due to limited resources and budget constraints. This study examines how organizational culture and management commitment influence PIPK implementation. Using a qualitative case study approach, data were gathered through interviews with senior management, internal auditors, and finance staff. Thematic analysis revealed that strong management commitment significantly enhances the effectiveness of PIPK. However, inconsistent organizational culture, low employee engagement, and rigid hierarchical structures present notable obstacles. Furthermore, poor interdepartmental coordination hinders the standardization of internal control practices. The study recommends fostering a culture of compliance through strong leadership, ongoing training, and improved communication. These efforts are crucial to enhancing accountability and transparency, particularly in resource-constrained institutions.
PENGARUH REPUTASI KAP, KOMITE AUDIT, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AUDIT DELAY PERUSAHAAN MANUFAKTUR Sholihah, Maulidatus; Afiqoh, Nyimas Wardatul
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 2 (2025): Mei 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i2.33893

Abstract

This study is motivated by the occurrence of audit delays in manufacturing companies during the 20192023 period, influenced by several factors, including the reputation of the public accounting firm (KAP), the presence of an audit committee, and institutional ownership. The purpose of this study is to analyze the effects of KAP reputation, audit committee, and institutional ownership on audit delays in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. A quantitative method was employed. The population consisted of manufacturing companies in the food and beverage sub-sector listed on the IDX during that period, totaling 43 companies. A purposive sampling technique was used based on specific criteria, resulting in a final sample of 36 companies. Data analysis techniques included instrument testing, classical assumption testing, and hypothesis testing. SPSS software was used as the analytical tool. The results indicate that KAP reputation, audit committee, and institutional ownership each have a negative and significant effect on audit delay.
EFEKTIVITAS PENDAYAGUNAAN ZAKAT PRODUKTIF BERDASARKAN ZAKAT CORE PRINCIPLES Rohma, Mauliya; Pujiati, Tri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 1 (2025): Februari 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i1.33661

Abstract

The phenomenon of zakat empowerment in Jombang, East Java, presents challenges that must be addressed to alleviate poverty. This study aims to assess the effectiveness of utilizing productive zakat funds based on the Zakat Core Principles at LAZNAS Yatim Mandiri Jombang. A descriptive qualitative method was employed in this research. Data were collected through field observations, semi-structured interviews, and documentation. The effectiveness of productive zakat funds was evaluated using the Allocation to Collection Ratio (ACR) and the speed of zakat distribution. The findings reveal that the average distribution of zakat funds for the mustahik economic empowerment program from 2019 to 2023 falls under the Fairly Effective category, at approximately 50%. Additionally, the distribution speed for the five mustahik economic empowerment programs at LAZNAS Yatim Mandiri Jombang is categorized as fast and efficient. This study concludes that LAZNAS Yatim Mandiri Jombang has well-defined and appropriate mustahik targets, ensuring that productive zakat funds are effectively allocated. The findings highlight the potential of zakat as an optimal tool for poverty alleviation and social empowerment.
PENGARUH PENGENDALIAN INTERNAL, MORALITAS INDIVIDU, DAN KOMPETENSI APARATUR TERHADAP PENCEGAHAN FRAUD Juliandika, Dimas; Fitri, Fauziah Aida; Fadhlia, Wida; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 1 (2025): Februari 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i1.33932

Abstract

This study explores the effects of internal control, individual morality, and apparatus competence on fraud prevention in local governance. The research was conducted among administrators and village government workers in Kuta Alam District, involving a sample of 55 respondents selected through a purposive sampling strategy. Data were collected and distributed through surveys and analyzed using multiple linear regression with IBM SPSS Statistics 25. The results indicate that internal control, individual morality, and apparatus competence positively affect fraud prevention. Internal control is identified as a critical factor with a strong positive influence, demonstrating its essential role in reducing fraud risks. Apparatus competence also significantly contributes to fraud prevention, highlighting the need for skilled and capable personnel to ensure accountability. However, individual morality shows only a minimal influence, suggesting its limitations in mitigating fraud independently. Strengthening internal controls and improving personnel competence are crucial strategies for enhancing governance and preventing fraudulent practices.
FINANCIAL APPLICATION OF PALM PLASMA IN OIL PALM PLANTATIONS IN INDONESIA BY-LAW NUMBER 11 OF 2020 Manik, April Tiodora
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 1 (2025): Februari 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i1.33863

Abstract

Law Number 11 of 2020 Article 29 contains business licensing for cultivation starting from land use areas, forest area release areas, facilitation of the development of surrounding community gardens covering an area of 20% of the land area, along with reporting to the central government and regional governments. However, compliance with this regulation remains inconsistent, and there is limited empirical research assessing the extent to which companies adhere to this requirement. Moreover, the relationship between financial reporting and the implementation of palm oil plasma has not been extensively explored. This study discusses how oil palm plantation companies in Indonesia have appropriately implemented Law Number 11 of 2020, especially in community plantation development facilities of 20%, known as palm oil plasma, and its relationship with financial reporting. This study uses a sample of seven plantation companies in Indonesia with a scale from 2019 to 2023. The study method uses quantitative study techniques. This study examines the application of palm plasma in oil palm plantations in Indonesia by Law Number 11 of 2020. The independent variable refers to Indonesia by Law Number 11 of 2020, while the dependent variable refers to the application of palm plasma in oil palm plantations. Based on the results of statistical tests, it can be concluded that seven oil palm plantation companies in Indonesia have not been able to implement Law Number 11 of 2020, as they have not properly applied the palm plasma system. This may be due to financial constraints, lack of infrastructure, or limited support from stakeholders. Additionally, challenges such as unclear regulatory guidelines, difficulties in land acquisition, and weak coordination between companies and smallholder farmers may have contributed to the ineffective implementation.
PENGARUH CORPORATE GOVERNANCE DAN PENGUNGKAPAN ESG TERHADAP KINERJA PERUSAHAAN YANG TERINDEKS SCORE RISIKO ESG TINGGI Arvi Lingga, Tasha Putri; Linda, Linda; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 1 (2025): Februari 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i1.31501

Abstract

This research aims to examine the influence of corporate governance and Environmental, Social, and Governance (ESG) disclosure on company performace, as well as to investigate the differences in company performance before and after being indexed with high and severe ESG risk scores. The population in this study includes all companies with ESG risk scores. The data used is secondary data derived from annual and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The data was tested using SPSS 26 software. The findings of the study indicate that independent commissioners and the board of directors significantly influence company performance, while the audit committee and ESG disclosure do not show a significant impact. Additionally, the LQ 45 index as a dummy variable also has a considerable influence on company performance. There is no substantial difference in company performance before and after being indexed with high and severe ESG risk scores. The conclusion of this study confirms that corporate governance practices and ESG disclosure play an important role in achieving good company performance.

Page 2 of 52 | Total Record : 511

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