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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 PROFESIONALISME PENGELOLAAN ASET DESA, OPTIMALISASI PEMANFAATAN ASET DESA DAN PEMBERDAYAAN MASYARAKAT TERHADAP PENDAPATAN ASLI DESA (STUDI EMPIRIS PADA DESA DI KOTA BANDA ACEH) Istiqamah, Istiqamah; Bustamam, Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the effect of Professionalism in Village Aset Management, Optimization of Village Aset Utilization, and Community Empowerment together and partially on Village Original Income in Banda Aceh City. Based on 94 questionnaires distributed to respondents, using the Simple Random Sampling technique and analyzed using multiple linear regression models, the results showed that together all the variables in this study had an effect on Village Original Income. Then partially the variables of Professionalism in Village Aset Management and Community Empowerment have an effect on Village Original Income. while the Village Aset Utilization Optimization variable has no effect on Village Original Income in Banda Aceh City.
ANALISIS MANAJEMEN RISIKO PEMBIAYAAN PADA PT. LKM MAHIRAH MUAMALAH SYARIAH KOTA BANDA ACEH Husna, Hittatun; Mutia, Evi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to analyze the implementation of financing risk management at PT. LKM Mahirah Muamalah Syariah of Banda Aceh City. This research using a qualitative descriptive methode. The data used are primary data using interview, observation and documentation techniques. The results of this study indicate that the implementation of financing risk management at PT. LKM Mahirah Muamalah Syariah has been implemented well. This is evidenced by the theory and its application in accordance with the rules stipulated by the Financial Services Authority Regulation (PJOK). The four stages in financing risk management, namely the identification, measurement, monitoring and risk control stages are carried out very prudently. The implementation of financing risk management on credit risk, which is seen from the risk of problem financing, is concluded that it is well managed. This can be seen in the decrease in the percentage of the NPF ratio for each period, there is 2.90% in 2019 to 1.88% in 2020. The implementation of risk management in market risk is also concluded as good. It can be concluded that the two risks above do not have a major effect on PT. LKM Mahirah Muamalah Syariah
ANALISIS ECONOMIC ORDER QUANTITY TERHADAP PREDIKSI PERSEDIAAN (STUDI EMPIRIS PADA UMKM MANUFAKTUR DI KOTA BANDA ACEH) Ningsih, Mely Beauty; BZ, Fazli Syam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

According to data from the Aceh Cooperative and the Office of Small and Medium Enterprises in the past three years, the number of small and medium enterprises has increased by 25%. The contribution of SMEs to Acehs GRDP reached 55.56%. Various programs have also been implemented to improve the performance of small and medium-sized enterprises. One of them is inventory management at the lowest cost. This study aims to determine the economic order quantity of raw materials and compare the total cost of raw material inventory, as well as the use of economic order quantity (EOQ) to carry out safety stock and reorder levels for manufacturing companies in Banda Aceh. EOQ is the best or most economic order quantity to be used according to the period cost.This study selected ten manufacturing MSME samples in Banda Aceh. It shows that the results of using the EOQ method to order cost information are different from the calculation of the strategy implemented by the company. The frequency of ordering raw materials used to be fixed at 12 times, but it has now been reduced to ensure ordering costs
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, ASIMETRI INFORMASI DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECURANGAN AKUNTANSI Nazarah, Putri; Saleh, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 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 influence of effectiveness of internal control, information asymmetry and fidelity to accounting rules on accounting fraud. The population in this study is the regional work unit of Aceh Besar District, which the sampling technique uses non probability sampling with purposive sampling method. Respondents who are the object of this research are those who are most responsible for regional financial management consisting of the Head of Institution, Technical Activity Management Officer (PPTK) or Secretary and Head of Finance at 34 SKPD. Data analysis method used is multiple linear regression with the help of STATA 15. The result of this research shows that (1) effectiveness of internal controls, information asymmetry and fidelity to accounting rules has an effect on accounting fraud (2) ) effectiveness of internal controls has an effect on accounting fraud (3) information asymmetry has an effect on on accounting fraud and (3) fidelity to accounting rules has an effect on accounting fraud.
PENGARUH INVENTARISASI DAN LEGAL AUDIT TERHADAP OPTIMALISASI PEMANFAATAN BARANG MILIK DAERAH DENGAN KUALITAS APARATUR SEBAGAI VARIABEL MODERASI PADA PEMERINTAH KOTA BANDA ACEH Rizqina, Tania Indira; Nadirsyah, Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objective of this research is to analyse the impact of stocktaking and legal auditing to the optimization of aset utilization and human resource quality as moderating variable at Local Government of Banda Aceh. The Variable Utilised for this research are stocktaking, legal auditing and human resources. Respondent were selected through sensus. This is a quantitative research and the method used was multiple regression analysis. The research finding shows that, the stocktaking have impact to the optimization of aset utilization; while the legal auditing has no impact toward the optimization of aset utilization. Human resources quality have impact to the relation between stoctaking and the optimization of asset utilization, but human resource has no impact to relation between legal auditing and optimization of aset utilization.
EVALUASI PENERAPAN NO.108 AKUNTANSI ASURANSI SYARIAH (STUDI KASUS PADA TAFAKUL KELUARGA BANDA ACEH) Zuhra, Fitria; Bustamam, Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to determine how the suitability of the recognition, measurement, presentation and disclosure of sharia insurance accounting in the tafakul banda aceh family. This researt using descriptive statistical analysis or qualitative method. The data obtained trough a direct interview with Mr.Jamaluddin as head of the the tafakul banda aceh family agency.The result of the study show that from the financial statements they made, they revealed that there were investments in tabarru funds, assets, then allowances discussed, financial health, contributions, metc.participants, tabarru funds, investment funds,technical allowances allowances, and asset details of this statement are in accordance with item no.108.
PENGARUH UKURAN PERUSAHAAN, FINANCIAL LEVERAGE DAN LABA SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (STUDI EMPIRIS PADA PERUSAHAAN MANFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2018) Fitri, Yulia; Firzatullah, Firzatullah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The goals of this examination are (1) to break down the impact of organization size on the decision of stock bookkeeping strategies, (2) to dissect the impact of monetary influence on the decision of inventory accounting methods (3) to investigate the impact of benefit before charge on the decision of inventory accounting methods (4) to examine the impact of size organization, monetary influence and benefit before charge on the determination of inventory accounting methods. This exploration is an experimental investigation led on assembling organizations recorded on the Indonesian stock trade during 2015-2018 and there are 78 organizat
ANALISIS PERBANDINGAN PENERAPAN GOOD CORPORATE GOVERNANCE SEBELUM DAN SESUDAH KONVERSI PADA BANK ACEH SYARIAH Sharah, Ranny; Haridhi, Musfiari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to see differences in the implementation of Good Corporate Governance in Bank Aceh Syariah before and after cut off. The type of this study is descriptive qualitative. The object of this study is Good Corporate Governance Bank Aceh Syariah. The type of data is secondary data as corporate annual reports of 2014-2017. The results of this study show that there was no significant difference in the implementation of Good Corporate Governance in Bank Aceh Syariah for the year of this research. The mechanism and tools for the effective implementation of Good Corporate Governance are relatively the same. There was additional organizational structure after cut off in the implementation of Good Corporate Governance with the establishment of a Sharia Supervisory Board, tasked with overseeing the business activities of the bank to fit the Fatwa of The National Sharia Council
PENGARUH KEMAKMURAN PEMERINTAH DAERAH, UKURAN PEMERINTAH DAERAH, DAN TINGKAT KETERGANTUNGAN PEMERINTAH DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH Aulia, Rafika; Rahmawaty, Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the effect of regional government prosperity, local government size, and regional dependency level government on the financial performance of districts/city governments in Aceh Province. The population of this research is all districts and cities in Aceh Province, that as many as 23 districts/city in 2014-2018. This study uses secondary data with data collection techniques documentation methods. Statistical tests are performed with multiple linear regression analysis using SPSS program version 23. The result of the research shown that the regional government prosperity and local government size affect the financial performance of local governments while the regional dependency level government has no effect on the financial performance of local governments.
PERLAKUAN AKUNTANSI UNTUK SISA BAHAN BAKU (STUDI KASUS PTPN I UNIT PKS TANJUNG SEUMANTOH ACEH TAMIANG) Nurdiansyah, Muhammad; Afrinandra, Cut
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to know how the accounting treatment for the scrap materials at PTPN 1 unit PKS Tanjung Seumantoh Aceh Tamiang. The scrap material from the palm oil production process at PTPN 1 unit PKS Tanjung Seumantoh Aceh Tamiang are in the form of palm shells and fiber. The type of this research is qualitative research with descriptive analysis method. The result of shows that the scrap material for palm kernel shells was recognized as other income and presented in the companys income statement, while fiber was used as boiler fuel as well as a reduction in manufacturing overhead costs

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