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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,
Aceh
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 DEWAN PENGAWAS SYARIAH, INTELLECTUAL CAPITAL, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA BANK SYARIAH DI INDONESIA Zuliana, Renny; Aliamin, Aliamin
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 aimed to examine the effect of sharia supervisory board, intellectual capital, and corporate social responsibility toward performance of islamic bank in Indonesia. The type of research used in this study is quantitative, using secondary data. Data taken from companys financial statement and implementation report of GCG which audited of islamic bank in Indonesia during 2014-2016. In this research used purposive sampling method, 11 over 13 Islamic Banking can be used as samples. Analysis of data to test the hypothesis used multiple linear regression and are processed by SPSS 20th version program. The results of the study state that sharia supervisory board, IC, and CSR simultaneously influence the performance of Islamic banks which are proxied by ROA. Partially sharia supervisory board has a negative and significant effect on ROA, IC has a positive and significant effect on ROA. While the results of testing partially CSR does not affect ROA as a proxy for the performance of Islamic banks
ANALISIS PERBANDINGAN PENERAPAN GOOD CORPORATE GOVERNANCE SEBELUM DAN SESUDAH KONVERSI PADA BANK ACEH SYARIAH Sharah, Renny; Haridhi, Musfiari
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 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
ANALISIS PERBANDINGAN AVERAGE ABNORMAL RETURN DAN AVERAGE TRADING VOLUME ACTIVITY SEBELUM DAN SETELAH PEMILIHAN LEGISLATIF DAN PEMILIHAN PRESIDEN TAHUN 2019 Muhajir, Muhajir; Ariani, Nita Erika
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 analyzed the diffirences in average abnormal pengmbalians and average trade volume activity before and after the 2019 legislative and presidential election.The result shows that: (1) Base on the results of the test of the average abnormal pengmbalian while the event periode, the average abnormal pengmbalian before and after the 2019 legislative and presidential election. (2) From the results of the test of the average trading volume activity before and after 2019 legislative and presidential election es shows that there are statistically different average trading volume activity before and after 2019 legislative and presidential election. Based on the results, the issuers are advisable to improve the fundamental quality of the company. Investors are recommended to improve their competence in interpreting information related to stock prices as good news or bad news. For further research, it is recommended to expand research sample and the observation period
PERBANDINGAN TINGKAT KESEHATAN BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH MENGGUNAKAN METODE RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, DAN CAPITAL) Zettyra R. D, Zara; Mutia, Evi
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 study was to see a comparison of the health levels of conventional commercial banks and Islamic commercial banks using the RGEC method in the 2014-2017 period. The sample of this study were 30 conventional commercial banks and 11 sharia commercial banks. The assessment used uses the RGEC method (Risk Profile, Good Corporate Governance, Earnings, Capital) Risk Profile seen through the NPL and NPF indicators for conventional commercial banks while Islamic banks use LDR and FDR. Corporate governance is measured through Self Assessment. Earnings are measured through ROA and NIM indicators. Capital is measured based on the CAR indicator. Testing the hypothesis in this study using the Independent T-Test and Mann-Wnithey Test samples. The results of this study indicate that there is a difference between conventional commercial banks and Islamic commercial banks seen from the ratio of NPL, LDR, and ROA. While the ratio of GCG, NIM, and CAR does not have a significant difference between conventional commercial banks and Islamic commercial banks.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN DAN KOTA DI PROVINSI ACEH TAHUN 2015-2017 Muarif, Muarif; Indriani, Mirna
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

Local governments in analyzing the financial state is to perform financial ratio analysis. This financial ratio is then used as a benchmark for analyzing the performance of local governments to see how the government manages its regional finances. This study aims to describe the financial performance of municipal and district governments in Aceh Province if measured using independence ratios, effectiveness ratios and growth ratios. 2015-2017 and the relationship between these ratios. The method used is descriptive quantitative to measure financial performance with ratio and financial analysis. The results of the study show that the independence ratio analyzed for District and City Governments in the Province of Aceh in 2015-2017 illustrates very low criteria. Based on the effectiveness ratio in 2015, 15 districts / cities can be classified as very effective and 7 districts and cities which are classified as quite effective. Based on the 2015 PAD growth ratio, the highest was Pidie Jaya Regency with 49%, whereas in 2016 North Aceh Regency became the highest level of PAD growth ratio of 100%, in 2017 East Aceh Regency became the highest at 62%. Then it can be concluded that the more effective the ability of local governments to realize PAD, the higher the growth of PAD will be.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENDUKUNG PENGENDALIAN INTERNAL PEMBERIAN KREDIT PADA PT. BANK TABUNGAN NEGARA (BTN) DI KOTA BANDA ACEH Purwono, Resti Febi; Fachruddin, Rudy
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 analyze the future of accounting information systems in supporting the internal control of lending carried out by PT Bank Tabungan Negara Banda Aceh Branch. The type of investigation in this study is qualitative research, while the research method that used in this study is descriptive. The data collection technique in this study is through interviews and documentation.The credit accounting information system which implemented by PT Bank Tabungan Negara (BTN) Banda Aceh is adequate and the credit accounting information system has played a role in supporting internal control, and internal control at Bank BTN Banda Aceh has been running effectively
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI (SIA) TERHADAP KINERJA PERUSAHAAN (STUDI EMPIRIS PADA UMKM DI KOTA BANDA ACEH) Mauliansyah, T Irzal Rizki; Saputra, Mulia
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 effect of utilization, quality, security and supporting facilities of Accounting Information Systems (SIA) on the performance of micro, small and medium enterprises. The research sample was taken by a number of MSMEs in Banda Aceh which engaged in the industry, trade and various services sectors with a total sample of 88 MSMEs. The results of the study show that: (1) The utilization, quality, safety and supporting facilities of Accounting Information Systems (SIA) together have a significant effect on company performance; (2) Utilization of Accounting Information Systems (AIS) has a significant effect on company performance; (3) Quality of Accounting Information System (SIA) has a significant effect on company performance, (4) Security of Accounting Information Systems (SIA) has a significant effect on company performance, and (5) Supporting tools of Accounting Information Systems (SIA) have a significant effect on company performance.
PENGARUH PENERAPAN E-LEARNING TERHADAP PRESTASI BELAJAR MAHASISWA (STUDI KASUS PADA MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SYIAH KUALA) Suendari, Reni; Suparno, Suparno
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 aim of this study is to examine the effect of using e-learning tools on students achievement in learning who are majoring in accounting at Faculty of Economics and Business, Syiah Kuala University. This research uses quantitave research approach with the type of case study. The data used in this study is primary data by distributing questionnaires directly to all respondents. The population in this study is all students who are majoring in accounting at Faculty of Economics and Business, Syiah Kuala University. The sampling technique used in this study is Judment sampling. The number of questionnaires that have been analyzed are 33 questionnaires. Testing the effect of independent variable on the dependent variable was done by using simple linear regression model with SPSS. The result of this study indicates that the use of e-learning has a positive effect on students achievement in learning who are majoring in accounting at the Faculty of Economics and Business, Syiah Kuala University.
PENGARUH STRUKTUR KEPEMILIKAN, EFEKTIVITAS KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP LUAS PENGUNGKAPAN KOMPENSASI MANAJEMEN KUNCI DALAM LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 S.D. 2017) Fazil, Muhammad; Nadirsyah, Nadirsyah
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 investigate the effect of institutional ownership, managerial ownership, audit committee effectiveness, and audit quality both simultaneously and partially on the disclosures of key management compensation in financial statements. The test employed in this research is hypotheses while the data applied is secondary in the form of company financial and annual reports obtained from the official website of the Indonesia Stock Exchange and the official pages of each company that is analyzed using multiple linear regression analysis. The sampling method used is purposive sampling method with population of 61 companies listed in Indonesian Stock Exchange for the period 2015 until 2017 and sample of 41 companies. The results of this study indicate that institutional ownership, managerial ownership, audit committee effectiveness, and audit quality simultaneously have a significant and positive effect on the disclosures of key management compensation in financial statements. Furthermore, institutional ownership, audit committee effectiveness, and audit quality partially have a significant and positive effect for the disclosure of key management compensation, while managerial ownership partially does not have a significant effect on the disclosures of key management compensation in financial statements
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI PENGANGGARAN BERBASIS KINERJA DI KOTA BANDA ACEH Maulina, Roza; Abdullah, Syukriy
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 research aims to empirically examine the influence of leadership, human resources, monitoring and evaluation, and regulation regarding the implementation of performance-based budgeting in the Banda Aceh city. Sampling was done with the purposive sampling analysis method the used is multiple linear regression using SPSS 22. This analysis data show there are significantly effect on leadership, human resoutces, monitoring and evaluation, and regulation to implementation of performance based-bugeting in the Banda Aceh city. In partial leadership, human resoutces, monitoring and evaluasi, and regulation do not significantly affect the implementation performance based-budget

Page 31 of 52 | Total Record : 511

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