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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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Kab. aceh besar,
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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 KEMANDIRIAN DAN EFEKTIVITAS KEUANGAN DAERAH PADA KABUPATEN/KOTA DI PROVINSI ACEH Soviana, Amelia; Suparno, Suparno
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 was aimed to analyze the financial performance of regencies government in Aceh Province in 2014-2019 based on the ratio of independently and the ratio of regional financial effectiveness. This research is quantitative descriptive. The data used is secondary data in the form of a budget realization report (LRA). The results showed: 1) The independently of regencies government in Aceh Province in 2014-2019 fluctuates every year with an average of 10.33% falling into the very low category with an instructive relationship pattern, namely the central government still plays a more dominant role than the regions. 2) The trend of independently of regencies government in Aceh Province in 2014-2019 an average of 95.62% shows that there is no development. 3) The financial effectiveness of regencies government in Aceh Province in 2014-2019 tended to decline each year by an average of 92.64%, based on the category of financial capacity, it was said to be quite effective. 4) The trend of regencies government in Aceh Province in 2014-2019 an average of 94.20% shows no progress.
ANALISIS KUALITAS SISTEM INFORMASI AKUNTANSI PADA SKPK DI LHOKSEUMAWE: PENDEKATAN ANALISIS DESKRIPTIF Salsabila, Cut Inas; Yusmita, Fifi
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 the accounting information system on the SKPK in the city of Aceh province. Respondents who became the object of this study were Financial Administration Officers and PPK assistants in the city of Lhokseumawe, this study used a combination method. The results showed that 1) The accounting information system in the Lhokseumawe City SKPK can be used to solve problems in recording and preparing financial reports, 2) Information Technology in Lhokseumawe City SKPK has been implemented properly, 3) E-commerce website can be accessed and used by Lhokseumawe City SKPK, 4) Cloud computing in Lhokseumawe City SKPK has been implemented well.
PENGARUH SISTEM INFORMASI MANAJEMEN DAERAH, KUALITAS DATA INPUT, DAN FAKTOR EKSTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI EMPIRIS SKPD KOTA MEDAN) Fauzan, Muhammad; Fachruddin, Rudy
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 examine the effect of SIMDA, Quality of Data, and External Factor on the quality of financial reports. The population of this research is all offices within the ministries and institutions in the Medan region which the sampling technique uses non probability sampling with census method. Respondents who are the object of this research are those who are most responsible for Assets, consisting of goods managers / users and SIMDA application operators, so that 68 respondents are obtained. Data analysis method used is multiple linear regression with the help of SPSS 25. The result of this research shows that (1) SIMDA, Quality of Data, and External Factor has a positive effect on the quality of financial reports, (2) partially SIMDA has a positive effect on the quality of financial reports and (3) partially Quality of Data has a positive effect on the quality of financial reports, (4) partially External Factor has a positive effect on the quality of financial reports
PENGARUH KUALITAS PELAYANAN PAJAK, SANKSI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (STUDI KASUS PADA KABUPATEN ACEH UTARA) Kausarina, Azia; Nuraini, Nuraini; Fitri, Yulia
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 was to determine the effect of service quality, tax sanctions and awareness by taxpayers on taxpayer compliance in paying land and building taxes. Data collection techniques in this study were carried out by distributing questionnaires containing statements with available alternative answers to Land and Building Taxpayers in North Aceh. The data analysis method used is multiple linear regression analysis. Research data processing is done by using SPSS software model for windows. The results of the study indicate that the variables of local government service quality, tax sanctions and taxpayer awareness simultaneously or partially have a significant and significant effect on taxpayer compliance in paying land and building taxes.
PENGARUH PENATAUSAHAAN BARANG MILIK NEGARA DAN PENERAPAN SISTEM INFORMASI MANAJEMEN AKUNTANSI BARANG MILIK NEGARA (SIMAK BMN) TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI EMPIRIS PADA KANTOR KEMENTRIAN NEGARA/LEMBAGA WILAYAH ACEH) Fajri, Abdul Malik; Fuadi, Raida
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 examine the effect of administration of state property and application of SIMAK BMN on the quality of financial reports. The population of this research is all offices within the ministries and institutions in the Aceh region which the sampling technique uses non probability sampling with census method. Respondents who are the object of this research are those who are most responsible for BMN, consisting of goods managers / users and SIMAK BMN application operators, so that 68 respondents are obtained. Data analysis method used is multiple linear regression with the help of SPSS 25. The result of this research shows that (1) administration of state property and the application of SIMAK BMN has a positive effect on the quality of financial reports, (2) partially administration of state property has a positive effect on the quality of financial reports and (3) partially application of SIMAK BMN has a positive effect on the quality of financial reports
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN JASA KEUANGAN DI BURSA EFEK INDONESIA Sulistiani, Sulistiani; Meutia, Rita
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 the effect of company size, profitability, liquidity, and leverage on bond ratings at financial service companies on the Indonesian Stock Exchange (BEI). The samples in this study consisted of 20 companies obtained by the purposive sampling method. The type of data used secondary data from financial statement report during the period 2014-2018 download from www.idx.co.id. The data analysis method in this study was logistic regression analysis through of SPSS. The results of study stated that company size has a significant positive effect on bond ratings, profitability has a negative and insignificant effect on bond ratings, liquidity and leverage have negative significant effect on bond ratings
PENGARUH PEMAHAMAN PERPAJAKAN, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, DAN RISIKO TERDETEKSI FISKUS TERHADAP KEPATUHAN WAJIB PAJAK UMKM (STUDI PADA WAJIB PAJAK UMKM DI KOTA BANDA ACEH) Faradhila, Riska; Fadhlia, Wida
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 the effect of the tax understanding, taxpayer awareness, service quality and the risk of tax authorities detected towards taxpayer compliance of MSMEs. The taxpayer of micro, small, and medium enterprises (MSMEs) in Banda Aceh are the respondent. Data collected trough questionnaires. Data analized using the method of multiple linear regression, partial test (t test), and simultaneously test (together), while processing the data using SPSS 23. The result of this study shows that (1) the tax understanding, taxpayer awareness, service quality, and the risk of the tax authorities influence on taxpayer compliance of MSMEs simultaneously, (2) the tax understanding detection effect on taxpayer compliance of MSMEs, (3) the taxpayer awareness detection effect on taxpayer compliance of MSMEs, (4) the quality service detection effect on taxpayer compliance of MSMEs, (5) the risk of tax authorities detected effect on taxpayer compliance of MSMEs.
ANALISIS PENGARUH FRAUD DIAMOND DAN RELIGIUSITAS TERHADAP KECURANGAN AKADEMIK (ACADEMIC FRAUD): STUDI PADA MAHASISWA AKUNTANSI UNIVERSITAS SYIAH KUALA DISAAT PEMBELAJARAN JARAK JAUH (PJJ) Siregar, Nella Sari; Kamal, Maulana
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 paper seeks to examine a variety of hypotheses related to diamond fraud theory and religiosity on academic fraud. Using the purposive sampling method, this study involves 197 students of Accounting Study Program at Faculty of Economics and Business Syiah Kuala University during the implementation of Distance Learning. Data were collected using a questionnaire and distributed via google form. The results show that pressure and opportunity have positive significant effect on academic fraud, ability and religiosity have negative significant effect on academic fraud, and rationalization has no significant effect on academic fraud.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH PROVINSI ACEH PERIODE 2015-2019 Bensaadi, Adnan; Salsabila, Myra
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

Motor vehicle tax (PKB) and Motor Vehicle Transfer Fee (BBNKB) are two components of Aceh's tax that have the potential to increase Acehs local own revenues. This research aims to determine the level of effectiveness and contribution of PKB and BBNKB to Acehs local own revenues. This type of research is a descriptive qualitative research. The data used in this research are primary data obtained from interviews and secondary data obtained by the documentation method, these data were obtained from Badan Pengelolaan Keuangan Aceh (BPKA). The results of this research indicate that the level of effectiveness of the PKB in Aceh for the 2015-2019 period has reached the very effective criteria with an average percentage of 103.76% and BBNKB is still included the quite effective criteria with an average percentage of 91.84%. The level of PKB's contribution to the Acehs local own revenues for the 2015-2019 period is still included the less criteria with an average percentage of 16.26%, as well as BBNKB with an average percentage of 15.28%.
PENGARUH SISTEM KEUANGAN DESA, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN TRANSPARANSI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI PADA DESA DI KABUPATEN ACEH TENGAH) Sari, Nanda; Asmara, Jhon Andra
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 was to examine the effect of the village financial system, government internal control, and transparency on the accountability of village fund management (study on villages in Kabupaten Aceh Tengah). This research is a quantitative research with a questionnaire used as primary data elicitation and interval scale as a measure. The research was conducted in Kabupaten Aceh Tengah. A total of 90 respondents were selected, consisting of Banta, Treasurer, and the head of budgeting. The sampling technique used purposive sampling. The data analysis technique used was multiple linear regression facilitated by SPSS version 25. The results showed that the variables of the village financial system, government internal control system, and transparency had a simultaneous effect on the accountability of village fund management. However, the results of the partial transparency research have no effect on the accountability of village fund management

Page 22 of 52 | Total Record : 511

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