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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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PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NIRLABA BERDASARKAN ISAK 35 PADA GEREJA BNKP RESORT 1 GUNUNG SITOLI Purba, Sahala; Nazara, Intan; Ratna, Vinsensia; Gulo, Steven; Sinurat, Boyke; Arya, Adrian
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The Church is an Entity whose Purpose is Not to make a Profit. As a result, the Church's financial accountability is of paramount importance. Good Financial Accountability can be presented in accordance with the applicable General Accounting Standards. Financial Accounting Standards No. 35 (ISAK 35) is an Accounting Standard that discusses the Presentation of Financial Reporting for Non-Profit Entities. With the implementation of ISAK 35, users of financial statements can assess the financial performance of the church. This study aims for the Financial Statements of the Banua Niha Keriso Protestant Church (BNKP) in accordance with ISAK 35 where the resulting Financial Statements consist of Financial Statements, Cash Flow Statements and Financial Statements.
PENGARUH PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI, DAN SISTEM PENGUKURAN KINERJA TERHADAP KINERJA MANAJERIAL PADA BUMN DI KOTA BANDA ACEH Adiyatma, M. Farhan; Saleh, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims (1) to examine the effect of budgeting on managerial performance, (2) to examine the effect of organizational commitment on managerial performance, (3) to examine the effect of measuring managerial performance, (4) to examine budgetary participation, organizational commitment, and the system. simultaneous measurement of performance on managerial performance. The population in this study were state-owned companies in Banda Aceh City, which amounted to 19 companies. The respondents are Top Managers and Middle Level Managers who are responsible for the preparation of the budget and finances of each BUMN so that the respondents found 38 managers. This study uses the census method where the entire population is used as the object of research. The analytical method used is multiple linear regression with SPSS version 25 application. The results of the study prove that budget participation and performance measurement have a significant positive effect on managerial performance. Organizational commitment has no effect on managerial performance.
PENGARUH PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS DAN LEVERAGE TERHADAP KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2018 Akmaliyah, Nurus Shobah; Muiz, Enong; Rahayu, Dewi Pudji
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

AbstrakThis study aimed to determine the effect of Tax, Tunneling Incentive, Bonus Plan and Leverage on Transfer Pricingdecision. In this study used methods of explanation. The variables studied are Tax, Tunneling Incentive, Bonus Plan and Leverage as the independent variables Transfer Pricing as the dependent variable. The research population is consumer goods industry sector manufacturing as many as 10 companies. Data collection techniques used were document analysis method that examines the financial statements of the Indonesia Stock Exchange (IDX) websites (www.idx.co.id). Data analysis and processing techniques used are descriptive statistical analysis, regretion logistic analysis (regretion logistic model, appropriateness regretion model, assessment all of fit model, coefisient determination, classification matrix. The test results show that the variable Tax have a partial effect on the Transfer Pricingdecision with a significant value of less than 0.05. While the Tunneling Incentive, Bonus Plan and Leverage has a significant value greater than 0.05, it is stated that there is no significant effect on the Transfer Pricing decision..
THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE AND ENVIRONMENTAL DISCLOSURE ON PROFITABILITY WITH FIRM SIZE AS MODERATING EFFECT (STUDY ON LISTED MINING COMPANY IN INDONESIA STOCK EXCHANGE YEAR 2017 2019) Sahril, Fathin Adlia; Kamal, Maulana
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The economy moves away from polluting activities and towards cleaner production processes. Corresponding to this, companies are required not only to have high profitability but also to concern with environmental issues. It is expected that larger companies are able to generate more profits and to concern themselves with environmental issue. The purpose of this research is to investigate the influences of environmental performance and environmental disclosure on profitability with firm size as the moderating variable of that relationship. A sample of the listed mining companies of IDX was collected from 2017 to 2019 for hypothesis testing using a multiple regression analysis. The findings indicate that environmental performance and environmental disclosure were positively associated with profitability and firm size moderates this relationship.
EFEKTIVITAS SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) PADA DINAS PERTANIAN DAN PANGAN KOTA MAGELANG Mukaromah, Ricky; Priyono, Nuwun
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to determine the effectiveness of the Government Agency Performance Accountability System (SAKIP) and to find out the supporting and inhibiting factors for the implementation of SAKIP's effectiveness in the Dinas Pertanian dan Pangan Kota Magelang. This research use desciptive qualitative approach. Data collection techniques using interviews, observation, and documentation. The results of this study indicate that SAKIP in the Dinas Pertanian dan Pangan Kota Magelang has been running effectively. The implementation of SAKIP in the Dinas Pertanian dan Pangan Kota Magelang has increased every year which can be seen from the level of success of the work programs that have been implemented.
PENGARUH FORMALISASI PENGEMBANGAN SISTEM, KAPABILITAS TEKNIK PERSONAL, DAN KETERLIBATAN PEMAKAI DALAM PENGEMBANGAN SIA TERHADAP KINERJA SIA BERBASIS KOMPUTER PADA PERBANKAN DI BANDA ACEH Ramadhan, Muhammad Kurniawan; Suazhari, Suazhari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the effect of formalizing system development, personal engineering capabilities, user involvement in developing Accounting Information System on the performance of accounting information systems. Testing used in this study is hypothesis testing. The data source used is primary data in the form of a questionnaire obtained from BUMN banking employees in Banda Aceh and analyzed using multiple linear regression methods. The sampling method used was random sampling with a population of 702 employees in state-owned banks in Banda Aceh, the sampling method uses the Slovin formula so that there are 88 samples in this study. The results of this study indicate that (1) the formalization of system development influences the performance of accounting information systems, (2) the capability of personal techniques influences the performance of accounting information systems, (3) the involvement of users in the development of AIS affects the performance of accounting information systems.
PENGARUH PERSPEKTIF PEMBELAJARAN DAN PERTUMBUHAN TERHADAP KINERJA PERUSAHAAN DENGAN PENDEKATAN BALANCED SCORECARD (STUDI KASUS PT PERMATA HIJAU PALM OLEO KIM II) Soeseny, Rury Erna; Yahya, M. Rizal; Haridhi, Musfiari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to determine the ability of employees; information system capabilities; motivation, empowerment, and alignment; and learning and growth perspectives have an effect on company performance using theapproach balanced scorecard. This research uses descriptive quantitative research. The results showed that the abilities of the employees; information system capabilities; motivation, empowerment, and alignment; and learning and growth perspectives have an effect on company performance using theapproach balanced scorecard.
PENERAPAN ANGGARAN BELANJA TERHADAP KINERJA OPERASIONAL DI DINAS PERTANIAN DAN PANGAN KOTA MAGELANG Sulistyawati, Yenny Yakub; Khotijah, Siti Afidatul
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to determine the implementation of the budget for operational performance in the Dinas Pertanian dan Pangan Kota Magelang. The research methods used in this study are qualitative analysis with a descriptive approach. The location of this research is Dinas Pertanian dan Pangan Kota Magelang. Data collection techniques are done with observation, and interviews. After the research, information and observation results can be concluded that in the mechanism of implementation of the budget in the Dinas Pertanian dan Pangan Kota Magelang, after ratified and approved into APBD then RKA converted to DPA. The budget to the operational performance in the Dinas Pertanian dan Pangan Kota Magelang makes a variety of activities that can be followed by the community so that it can be used wisely and help improve the welfare. In addition, there are several barriers to the implementation of activities programs, among others (1) that are unpredictable and out of planning as well; (2) There are limited human resources in the Dinas Pertanian dan Pangan Kota Magelang.
ANALISIS KINERJA KEUANGAN PAJAK DAERAH MENGGUNAKAN METODE VALUE FOR MONEY Putri, Cyntia Johannes; Wahyuning Astuti, Sri WIbawani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine how the level of economy, effectiveness, and efficiency of local tax financial performance in Ponorogo Regency. The object of this research is Ponorogo Regency. This research uses a descriptive method. Data collection techniques through documentation which can be done by re-recording, photographing, photocopying or buying. The type of data used is in the form of government published financial reports, namely local tax revenue reports and Ponorogo Regency regional income budget data. The results showed that the financial performance of local taxes measured using economic ratios was in the economic category, the efficiency ratio was in the very efficient category. The results of the effectiveness ratio show that the financial performance of local taxes is very effective.
ANALISA DETERMINASI TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI SAMSAT SURAKARTA Azizah, Siti Fatonah Nur; Rachman, Arief Nugroho
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Penelitian disini mempunyai tujuan untuk membuktikan pengaruh Layanan Samsat Keliling, Sanksi Perpajakan dan Kualitas Pelayanan pada Kepatuhan WP Kendaraan Bermotor yang terdaftar pada Kantor Samsat Surakarta. Penelitian disini adalah jenis penelitian yang bersifat kuantitatif, metode yang dipakai pada pengumpulan data yaitu data primer dengan penyebaran kuesioner bagi WP kendaraan bermotor pada Kantor Samsat Surakarta. Populasi yang dipakai adalah tidak terbatas dengan teknik sampling yaitu Accidental Sampling. Skala pengukuran kuesioner yang dipakai yaitu skala likert, dengan penyebaran kuesioner sebanyak 100 responden dengan menggunakan kriteria WP kendaraan bermotor yang telah terdaftar pada Kantor Samsat Surakarta. Penelitian disini menggunakan Uji Kualitas Data, Uji Asumsi Klasik dan Regresi Linier Berganda, dalam mengukur valid tidaknya kuesioner yang dipakai pada penelitian, analisis data disini memakai Uji Validitas dan Uji Reliabilitas. Uji Asumsi Klasik pada penelitian ini dipakai sebagai alat untuk mengukur kualitas suatu data maka memakai Uji Normalitas dan Multikolinieritas. Pengujian hipotesis pada penelitian disini dengan memakai Uji Regresi Linier Berganda dan dianalisis memakai Uji T dan Uji F. Hasil dari penelitian ini adalah Layanan Samsat Keliling dan Sanksi Perpajakan tidak memiliki pengaruh yang signifikan terhadap Kepatuhan WP Kendaraan Bermotor pada Kantor Samsat Surakarta, sementara Kualitas Pelayanan memiliki pengaruh yang signifikan terhadap Kepatuhan WP Kendaraan Bermotor di Kantor Samsat Surakarta.

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