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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 GENDER CHIEF EXECUTIVE OFFICER (CEO), FINANCIAL EXPERTISE CEO, GENDER KOMITE AUDIT, FINANCIAL EXPERTISE KOMITE AUDIT DAN UKURAN KOMITE AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-2017 Afriliana, Nurlisa; Ariani, Nita Erika
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research examines the impact of chief executive officer (CEO) gender, CEO financial expertise, audit committee gender, audit committee financial expertise, and audit committee size on audit delay. The population in this research are the manufacturing companies listed in Indonesia Stock Exchange for period of 2015-2017. The samples in this research study using purposive sampling method, which the number of observations are 39 studies. The technique of data analysis is using multiple linear regression analysis.The result of this research show that CEO gender, CEO financial expertise, audit committee gender, audit committee financial expertise, and audit committee size have affect on audit delay. Partially the research show that (1) CEO gender has an effect on audit delay, (2) the CEO's financial expertise has an effect on the audit delay, (3) the gender audit committee has no effect on audit delay, (4) the financial expertise of the audit committee has no effect on the audit delay, (5) the size of the audit committee influences audit delay.
ANALISIS POTENSI FINANCIAL DISTRESS DENGAN METODE SPRINGATE PADA BANK UMUM SYARIAH DI INDONESIA Marlinda, Desi; Yulia, Aida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research aims to know the potential financial distress with Springate method at sharia banks in Indonesia. Financial ratios used is the ratio of working capital to total assets, the ratio of earnings before interest and taxes to total assets (EBIT/Total assets), the ratio of earnings before taxes to total current liabilities (EBT/current liability), and the ratio of sales to total assets. The method used in this research is quantitative research with descriptive study purposes. Data used is secondary data, in the form of an annual financial statement data sharia banks 2014-2018 period. The data analysis is done by using the method of calculation of financial ratios Springate, data is processed using a computer device tools Microsoft Excel. The results of this study indicate that all Islamic banks in the span of the last five years the average is in the category are not experiencing finan cial distress. In the calculation method Springate, 11 Islamic Banks (BUS) in Indonesia during the period 2014 to 2018 shows that only three Islamic banks that are in the unhealthy category predictions that the Bank BRI Syariah, Bank Syariah Muamalat and Bank Syariah Bukopin.
PENERAPAN ANGGARAN BERBASIS KINERJA (PERFORMANCE BASED BUDGETING) DALAM PENGELOLAAN KEUANGAN DAERAH ACEH Yulia, Ananta; Ningsih, Endang Surasetyo
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Performance-based budgeting aims to show the relationship between funding and performance to be achieved, increase efficiency and transparency in budgeting, increase flexibility and accountability of units in carrying out tasks and budget management. This study aims to: (1) Know the system of implementing performance- based budgeting in the management of regional finances in the Aceh Work Unit (SKPA) and (2) Knowing the obstacles faced in implementing a performance-based budgeting system in the management of Aceh's regional finances. This research uses a qualitative approach and descriptive research type. The population in this study were all (42) Aceh Work Unit (SKPA) which is the organizer of government activities to manage regional finances. The sample in this study is the entire population (total sample). Data collection uses structured interview techniques. Data were analyzed qualitatively. The results of the study show that: (1) Performance-based budgeting system implementation in regional financial management in the Aceh Work Unit (SKPA) is in accordance with applicable regulations both from the RPJMA that refers to the RPJN until the final process of the birth of the DPA SKPA and with the Aceh Government Performance Report and (2) Constraints faced in implementing a performance-based budgeting system in the management of Aceh's regional finances are internal, such as the limitations of Human Resources (HR) in the budget and external fields such as rewards and punishments from local governments to improve the performance of their employees. Conclusions: (1) Performance-based budgeting system implementation in regional financial management in the Aceh Apparatus Work Unit (SKPA) is in accordance with applicable regulations (2) Constraints faced in implementing performance-based budgeting system in Aceh regional financial management are both internal and internal external.
ANALISIS PERBADINGAN KINERJA KEUANGAN DAN ABNORMAL RETURN SEBELUM DAN SESDUAH AKUISISI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 Sakinah, Ulfa; Ikhsan, Adhisyahfitri Evalina
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to see a comparison of financial performance and abnormal return of companies before and after the acquisition of companies listed on the Stock Exchange in 2014. The number of samples used in this study were 10 companies, with a purposive sampling approach. The analysis technique used was paired sample t test and Wilcoxon signed rank test. The variables used are return on equity, current ratio, debt to equity ratio, total asset turn over, earnings per share, and abnormal return. Testing the hypothesis in this study using the sample t-test and Wilcoxon signed ranks test. The results of this study indicate that there are differences in the ratio of total asset turn over, while the return on equity ratio, current ratio, debt to equity ratio, earnings per share, and abnormal return there are no significant differences between before and after the company makes an acquisition.
ANALISIS PENERAPAN GOOD GOVERNANCE PADA PELAPORAN DAN PERTANGGUNGJAWABAN DANA DESA DI KECAMATAN PEUSANGAN KABUPATEN BIREUEN Rahmah, Syarifah; Indayani, Indayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to see how the village government and village communities apply the principles of village financial management in reporting and accountability of village funds, as the implementation of good governance in several villages in Peusangan District, Bireuen Regency. The method used in this research is descriptive qualitative using interviews. Interviews were conducted with parties from the District, representatives of the village community, and village government, such as the Keuchik, the Village Secretary, the Head of Financial Affairs, the Representative of the BPD (Village Consultative Body) / Tuha Peut. The results of this study indicate that the application of the principles of village financial management in reporting and accountability of village funds in Peusangan District, Bireuen Regency has been implemented, but not yet fully implemented to the maximum.
THE INFLUENCE OF COUNTRY OF ORIGIN, PROFITABILITY, AND LEVERAGE ON ENVIRONMENTAL DISCLOSURE (EMPIRICAL STUDY ON ENVIRONMENTALLY SENSITIVE COMPANIES) Nadiva, Siti Haninah; Muniruddin, Said
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

In recent years the impact of industrial activities on environment has increased peoples concern. This situation gives pressure from society to management to develop environmental management and report their environmental activities. Therefore, this study aims to examine the influence of country of origin, profitability, and leverage on environmental disclosure. This study analyses the disclosure of environmental activities of four industrial sectors in Indonesia Stock Exchange (IDX) for 2017 period. The study focuses on four sectors identified as more sensitive to environment namely agriculture, basic and chemical, mining, and consumer goods industry. Forty (40) companies selected as sample, of which 10 companies represent each industry. The environmental disclosure is measured by 34 environmental indicators from GRI 4.0. Multiple linear regression analysis is utilized for the hypothesis testing within the study. The result of this study revealed that all independent variables do not simultaneously influence the dependent variable. There is no influence of country of origin, profitability, and leverage on environmental disclosure
THE EFFECT OF ENVIRONMENT CONTROL, RISK ASSESSMENT AND MONITORING ON THE PREVENTION OF FRAUD (A SURVEY AT DINAS PENDIDIKAN ACEH PROVINCE) Kahar, Muyassir; Yahya, M. Rizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019
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 environment control, risk assessment, and monitoring on the prevention of fraud at Dinas Pendidikan Aceh Province. The population of this research is all employees at Dinas Pendidikan Aceh Province which totaling 337 employees ( respondents). The sample method that will be used for this study is simple random sampling. Data collection techniques were conducted with questionnaires. The results of this research shown that simultaneously and partially, the environment control, risk assessment, and monitoring affected on the prevention of fraud at Dinas Pendidikan Aceh Province.
PENGARUH KEADILAN, KECURANGAN TEKNOLOGI, DISKIRIMINASI DAN NILAI SOSIAL TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION) Veronika, Mulur; Saleh, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Taxes are the most important element in sustaining the budget in the form of state revenues. Running and realizing a national development plan, the government needs substantial funds to make it happen. But in reality there are many taxpayers who violate their tax obligations by carrying out tax evasion. This study aims to analyze the influence of justice, technology fraud, discrimination and social values on the perceptions of taxpayers regarding the ethics of tax evasion. The population of this study is taxpayers registered at KPP Pratama Banda Aceh. The sample in this study was determined based on the convenience sampling method, the data was collected by dividing 150 questionnaires. The method of research analysis used is multiple linear regression. The data uses the SPSS version 22 program. Based on the results and conclusions, the research shows that fairness, technology fraud, discrimination and social values have a positive and significant effect on the perception of taxpayers regarding the ethics of tax evasion. Overall, all four variables simultaneously influence tax evasion. Future studies are expected to be able to use other variables beyond this research model to enrich science, especially in the field of tax.
IMPLEMENTASI PSAK SYARIAH NO. 109 PADA ORGANISASI PENGELOLAAN ZAKAT DAN INFAK/SEDEKAH DI BAITUL MAL KOTA BANDA ACEH Rahmi, Elia; Bustamam, Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research aims is analyze the accordance of the statement of islamic financial accounting standards (SFAS Sharia) Number 109 amil zakat institution and in infaq/alms at Baitul Mal In Banda Aceh City with the concept of recognition and measurement, presentation, and disclosure. The research method used is qualitative descriptive. The type of data used is qualitative data, that is by way of field study method consisting of, observation, interview, and company documentation. The results of this study indicate that the aplication of zakat in infaq/alms and accounting treatment at Baitul Mal in Banda Aceh City have not all been in accordance with statement of islamic financial accounting standards (SFAS Sharia) Number 109.
PENGARUH BEBAN KERJA, MOTIVASI, DAN INTEGRITAS TERHADAP KUALITAS AUDIT (STUDI PADA INSPEKTORAT KABUPATEN ACEH BESAR, ACEH BARAT DAYA, DAN KOTA BANDA ACEH) Hasina, Amalya; Fitri, Fauziah Aida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 4 (2019): November 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the quality of the audit on the district inspectorate Aceh Besar, Aceh Barat Daya, and Banda Aceh through workload, motivation, and integrity. The data used in this study is primary data, the method of data collection is done by distributing questionnaires. Data obtained were analyzed using Linier Regression Techique with program IMB SPSS Ver 24. The result of analysis in this research is the working load has negatively significant impact to audit quality, to motivation and integrity was found to have positevly significant impact to audit quality inspectorate Aceh Besar, Aceh Barat Daya, and Banda Aceh.

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