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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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PENGARUH PEMBIAYAAN MUSYARAKAH, MARKET SHARE DAN MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA Yunita, Ayu; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
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 musyarakah financing, market share, and intellectual capital to financial performance on islamic commercial banks in Indonesia in 2013-2018. The research type used is verificative research by using Purposive sampling method. The target population of this research are 14 islamic commercial banks in Indonesia and the sample of the research are islamic commercial banks. The data used in this research are secondary data, which are gotten from for the book year ended December 31, 2013, 2014, 2015, 2016, 2017, and 2018. The result of this research show that musyarakah financing, market share, and intellectual capital silmutaneously influence to financial performance. Partially, musyarakah financing has influence to financial performance, market share has influence to financial performance, and intellectual capital has influence to financial performance.
PENGARUH PENERAPAN SISTEM ENTERPRISE RESOURCE PLANNING (ERP) DAN KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL ATAS PELAPORAN KEUANGAN PADA PT WASKITA KARYA TBK (STUDI EMPIRIS UNIT KERJA YANG BERADA DI BAWAH KANTOR DIVISI I INFRASTRUKTUR) Farradhi, Muhammad; Evayani, Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This paper is intended to determine the application of Enterprise Resource Planning (ERP) applications and the quality of accounting information systems towards the implementation of internal control over financial reporting at PT. Waskita Tbk. The population in this study was PT Waskita Tbk employees who were under the Division I office in charge of the Sumatran region with a total population of 552 employees, with a sample used by 100 employees. Data analysis method in this study uses multiple regression analysis. The results showed that the simultaneous Corporate Resource Planning System and the quality of the accounting information system influence significant effect for the assistance of internal control over financial statements. While Enterprise System Resource Planning has a significant effect on internal control over financial reporting, accounting accounting information systems have a significant effect on controlling financial reporting. Researching to improve internal control over reporting, PT. Waskita Tbk. Continue to renew the use of information technology to be able to increase the use of internal control.
ANALISIS AKUNTABILITAS PENGELOLAAN ZAKAT BERDASARKAN SYARIAH ENTERPRISE THEORY PADA BAITUL MAL KOTA BANDA ACEH Muchtamarini, Yulia; Jalaluddin, Jalaluddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the accountability of zakat management in Baitul Mal Kota Banda Aceh according to Sharia Enterprise Theory (SET). This study uses a descriptive approach using interviews (questions) as a data collection tool. Respondents in this study were the finance head department of Baitul Mal Kota Banda Aceh. The results of the study show that: (1) In terms of accountability to Allah SWT is in accordance to SET, the opinion of the Baitul Mal Kota Banda Aceh supervisory board stated that they have done and run their duties according to the fatwa of the National Sharia Council; (2) The accountability to Direct stakeholders for donors / customers is in accordance to SET concept as seen from the disclosure of zakat fund reports which include the receipt of zakat funds obtained and distributed to parties in need through ZIS fund realization reports; (3) Horizontal accountability of direct stakeholders to employees is partly in accordance to SET, seen from the disclosure of policies on wages and remuneration to employees and extension workers. In terms of providing training and education to employees, Baitul Mal only provides training programs for extension workers; (4) Horizontal indirect stakeholders is in accordance to SET, as can be seen from the disclosure of information to the wider community in accessing zakat funds. However, not all information can be given openly, because there are some of the reports that become privacy; (5) The accountability to the environment is not accordance to SET, because Baitul Mal has never carried out programs related to the environmental preservation, because in this case Baitul Mal focuses on managing zakat funds intended directly to the community.
ANALISIS PERKEMBANGAN USAHA MIKRO KECIL MENENGAH SEBELUM DAN SESUDAH MENERIMA PEMBIAYAAN SYARIAH (STUDI PADA PT. BPRS HIKMAH WAKILAH BANDA ACEH) Tri Irawan, Febrian; Mulyany, Ratna
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine whether there is an improvement in the profit, the number of customers, and the number of employees for Micro, Small and Medium Enterprises (MSMEs) before and after receiving shariah financing. Total of 93 respondents were selected based on purposive sampling method with a focus on MSMEs which have received shariah financing from PT. BPRS Hikmah Wakilah Banda Aceh. This research is quantitative descriptive using questionnaires to obtain data about the development of MSMEs. Data was analyzed using the Wilcoxon sign rank test. This study found there is a difference and an increase in the profit based on the test of descriptive statistic and Wilcoxon rank test. Likewise with the aspects of customers and employees, this study discovered that there is a difference and an increase in the number of customers and employees pursuant to the receip of shariah financing by the MSMEs. It implies that sharia financing plays a role in the development of MSMEs.
PENGARUH EFEK LEVERAGE SEBAGAI PEMODERASI TERHADAP HUBUNGAN ANTARA RETURN ON EQUITY (ROE) DAN STRUKTUR MODAL Ramdini, Sherly Fristylia; Hutabarat, Francis
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Research that can be done to study the relationship of return on equity to capital structure with Leverage dieminten period 2017-2018 Property Real Estate Subsector on the IDX. Secondary data retrieval is based on 14 units from the Property Real Estate sub-sector using Purposive Sampling techniques and related annual reports with the following company codes APLN, ASRI, KIJA, GAMA, BSDE, BKSL, CTRA, MYRX, SMDM, SMRA, LPCK, LPKR, BEST, and FATHER. The results of this study indicate that leverage has a good or positive relationship with the capital structure in the Real Estate and Property emintent for the period 2017-2018. While ROE does not have a relationship related to the Capital Structure of the emintent in Real Estate and Property listed on the IDX for the period 2017-2018
ANALISIS INDEKS KONDISI KEUANGAN PEMERINTAH DAERAH PROVINSI ACEH TAHUN 2015-2017 Yati, Irna Mardi; Asmara, Jhon Andra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The study aims to analyze the region's financial state in aceh within 2015-2017. The financial condition is measured by using indexing measures developed by ritonga (2014), which are made up of six dimensions of short term solvability, long-term solvability, budget solvability, financial flexibility, financial independence, service solvability. In 2015, analysis was developed by augmenting the operational solvability dimension. This study is using qualitative descriptive methods and analysed a secondary data obtained through documentary techniques. The result of this study shows that within 3 years the financial district/city in aceh that got the best category of index value is Sabang (0.488), Banda Aceh (0.452), Aceh Tengah (0.444), Aceh Besar (0.389), and Gayo Lues (0.382). While the area government with the value of the financial conditions of the lowest financial level or ranked category is Aceh Tenggara (0,177), Aceh Singkil (0,148) Lhokseumawe (0,106).
PENGARUH JUMLAH ZAKAT PRODUKTIF, UMUR PRODUKTIF, JUMLAH TANGGUNGAN, DAN PENGAWASAN TERHADAP PRODUKTIVITAS USAHA (SURVEY PADA MUSTAHIK KABUPATEN PIDIE) Assafriani, Assafriani; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the influence of productive zakat amount, productive age, dependents of mustahik, and controll towards productivity of mustahik reaching. This research is conducted by taking samples of mustahik who earn productive zakat from Baitul Mal Pidie and chosen sample for 53 mustahik. The data and information collection used in this study was documentation technique. The data used was the secondary data which directly collected from Baitul Mal Pidie. The testing of independent variable influence toward the dependent variabel used this study was multiple regression model by using SPSS 23.The result of the reseach shows that simultaneously productive zakat amount,productive age, dependents of mustahik, and control have an effect productivity of mustahik reaching. However partially only variable productive zakat amount and controll that effect the productivity of mustahik reaching. Productive age and dependents of mustahik are not affect the productivity of mustahik reaching
ANALISIS PERTANGGUNGJAWABAN ALOKASI DANA DESA (ADD) STUDI PADA DESA LAM ARA DI KECAMATAN BANDA RAYA KOTA BANDA ACEH Agusthian, Ananda; Muniruddin, Said
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of the research is to describe and analyze accountability village funds allocation in Lam Ara Village. The method used is data analysis with a descriptive qualitative approach. Data collection was taken by interviewing several employees working in the Lam Ara Village Office in Banda Aceh. The results of the study show that The accountability phase of the Village Fund Allocation (ADD) in Lam Ara, both technically and administratively is good, but must still receive guidance from the Banda Aceh City government, Implementation of the use of village funds has applied the principle of accountability. Thus it is necessary to make improvements on an ongoing basis while still adjusting the situation and conditions and the development of applicable laws and regulations
PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR DI ACEH BARAT) Rossa, Rossa; Evayani, Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the influence of the accounting information systems and internal controls on the company performance. The population in this research is all palm oil companies registered at the Badan Pusat Statistik (BPS) of Aceh Barat. The sampling technique used is saturation sampling. This research uses primary data which obtained through the questionnire results. The data were collected 68 questioners from 3 palm oil companies. Data were processed using SPSS version 22 and analyzed using multiple linear regression, The results show that (1) accounting information systems and internal controls simultaneously, significantly affecting company performance (2) accounting information systems has a positive and significant effect on company performance (3) internal control has a positive and significant effect on company performance
PENGARUH KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN, KETIDAKPASTIAN LINGKUNGAN, DAN DESENTRALISASI TERHADAP KINERJA MANAJERIAL (STUDI EMPIRIS PADA PERUSAHAAN BUMN DI BANDA ACEH) Febrianti, Rizki; Fitri, Yulia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
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 characteristics of management accounting system information, environmental uncertainty, and decentralization on managerial performance. Data collection techniques in this study were collected by distributing questionnaires to 70 managers who had been set as samples in 18 BUMN companies in Banda Aceh. Statistical tests are performed using multiple linear regression analysis with SPSS 20. The results of the study prove that the four characteristics of management accounting information systems (broad scope, timeliness, aggregation, integration), and decentralization have a positive and significant effect on managerial performance. Enviromental uncertainty have a negative and significant effect on managerial performance.

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