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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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PENGARUH KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN, KETIDAKPASTIAN LINGKUNGAN, DAN DESENTRALISASI TERHADAP KINERJA MANAJERIAL (STUDI EMPIRIS PADA PERUSAHAAN BUMN DI BANDA ACEH) Febrianti, Rizka; Fitri, Yulia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 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 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.
PENGARUH TEKANAN (PRESSURE), KESEMPATAN (OPPORTUNITY), RASIONALISASI (RATIONALIZATION), DAN KAPABILITAS (CAPABILITY) TERHADAP KECURANGAN PENGADAAN BARANG/JASA DI PEMERINTAHAN ACEH DENGAN PEMODERASI BUDAYA ETIS ORGANISASI Fitri, Fanalia; Nadirsyah, Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study has purposes to discover whether pressure, opportunity, rationalization and capability influences towards fraud of procurement goods and services in Aceh Government with ethic cultural organization as a moderator. Testing was conducted to 20 SKPD in Aceh Government which arranged an event of procurement goods and services. This study uses primary data of questioner which was distributed to all 60 respondents that consist of Head of minister, Firma, Institute, Secretary, and Head of finance, the sample of study is taken by purposive sampling. Testing is conducted by using moderated analyzing Regression (MRA). The result of study shows that partially pressure and capability influences towards fraud of procurements good and service, meanwhile opportunity, rationalization, and ethic cultural organization were not influenced towards fraud of procurements goods and services. In testing of moderate regression analyzing uses interaction test, partially ethic cultural organize is able to moderate the relationship between opportunity and rationalization towards fraud of procurement. But, ethic cultural organization is not able to moderate the relationship between pressure and capability towards fraud of procurement goods and services
PREDICTING BANKRUPTCY ON MINING COMPANIES USING ALTMAN Z-SCORE MODEL (EMPIRICAL STUDY ON MINING COMPANIES LISTED IN INDONESIAN STOCK EXCHANGE YEAR 2014-2015) Akhir, Husnul; Islahuddin, Islahuddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The aim of this study is to calculate Altman Z-Score to predict the possibility of bankruptcy of mining companies listed in Indonesia stock exchange based on the information from the annual financial statementwith observation ranging from 2014 until 2015. The type of data used is secondary data. The study employed Altmant Z-Score calculation on a targeted population of 22 mining companies listed on the Indonesia Stock Exchange.The analysis technique used is the prediction model of bankruptcy Altman Z-score. Using the formula Z-Score = 1,2X1 + 1,4X2 + 3,3X3 + 0,6X4 + 1,0X5, where X1 represents the ratio of liquidity, X2 and X3 as profitability ratios, and X4 and X5 are activity ratios. Then with the use of Z-Score assessment criteria 2.99 categorized as a very healthy company. 1.81 Z-Score 2.99 is in the grey area so the possibility of rescue and possibly bankrupt is as great as it depends on the decision of the company management policy as the decision maker. Zscore 1.81 is categorized as a company that has very large financial difficulties and high risk so that the possibility of bankruptcy is very large. The results show that in 2014, 55% of mining companies predicted bankruptcy, 18% are in grey area and the remaining 27% of mining companies have a healthy financial condition. Then in 2015, 64% of mining companies are predicted to go bankrupt, 23% are in grey area and 13% of companies are in good condition or not bankrupt.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK KENDERAAN BERMOTOR TERHADAP PENCAPAIAN TARGET PENDAPATAN ASLI DAERAH PROVINSI ACEH Fitriya, Rahmatul; Suparno, Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Motor vehicle tax is one of the most potential local taxes for Aceh province in improving local income. This research aims to discover the rate of effectiveness of motor vehicle tax acceptance and exact portion of its contribution toward the target of Acehs local own revenues. Kind of data used in this research aresecondary data. They are collected from relevant literatures, websites, and documents which concerned on effectiveness and contribution of the acceptance of motor vehicle tax in Aceh province. The research result shows (1) the effectiveness of motor vehicle tax acceptance towards the target of local own revenues attainment has annual fluctuation which can be categorized as strongly (very) effective from 2013-2014 and effective in 2015. Whereas (2) the contribution of motor vehicle tax acceptance towards the target of local own revenues attainment constantly increase every year, yet it is categorized lack in 2013-2015
PERAN KEPALA SATUAN KERJA PERANGKAT KOTA (SKPK) DALAM PENCEGAHAN KECURANGAN (FRAUD) (STUDI PENELITIAN PADA SKPK DI KOTA BANDA ACEH) Pertiwi, Dwi Meutia; Abdullah, Syukriy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to determine how the effort and obstacles for heads SKPK in fraud prevention. This research use descriptive qualitative method with primary data and supported by secondary data. The sample was taken by purposive sampling method and the samples are 14 informants. Data collection technique that used in this research is interview and documentation. Data analysis technique that used in this research is data collection, data reduction, data presentation, drawing conclusion/verification. The results of this research is: 1) Heads SKPK in Banda Aceh have been aware about the importance of fraud prevention measures. The efforts of heads SKPK in fraud prevention is to oversee the application of e-performance and e-procurement sustainably, to make innovations of anti-fraud policies, and creating a culture of honesty and high ethics; 2) The obstacles faced by a heads SKPK in fraud prevention such as the density of activity, inhibition, and its psychological burden.
ANALISIS PENERAPAN PELAPORAN KEUANGAN ENTITAS NIRLABA BERDASARKAN PSAK NO. 45 PADA MASJID DI KOTA BANDA Nazila, Siti Rahma; Fahlevi, heru
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to determine the financial statements of mosques in the city of Banda Aceh in compatible with PSAK No. 45 and the quality of the financial report system of mosques in Banda Aceh. The type of research used in this study is descriptive quantitative method with Probability sampling which is using cluster random sampling. The data used in this study are primary data, namely a questionnaire distributed to 50 respondents from 25 mosques in Banda Aceh City. The questionnaire was distributed to the Head of BKM and Treasurer. The research data was obtained directly from the respondents by filling out the questionnaires that were distributed. The results of this study show that mosques in Banda Aceh City in general have not applied PSAK No. 45 concerning Nonprofit Financial Reporting because mosques do not have financial position reports, activity reports, cash flows, notes to financial statements. Mosques only make simple financial reports covering the sources of income, expenses, and cash balances at the end of the period and the obstacles that cause the mosque to not implement PSAK No. 45 namely the constraints of understanding in the preparation of mosque financial reports according to PSAK No. 45 and lack of human resources with accounting background.
PENGARUH SISTEM KEUANGAN DESA TERHADAP AKUNTABILITAS DENGAN PENGELOLAAN KEUANGAN DESA SEBAGAI VARIABEL INTERVENING Harafonna, Cut Nadhifa; Indriani, Mirna
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the effect of the village financial systems on accountability and the role of village financial management as an intervening variable on the relationship of village financial systems to accountability. The population in this study were villages in Pidie Jaya which consisted of 222 villages in 8 sub-districts. Sampling is done using proportional random sampling techniques. The respondents of the study were 102 people from 34 selected villages consisting of village heads, secretaries and treasurers. Data collection is done using a questionnaires that is delivered directly to the respondent. data processing is done by PLS SEM (Structural Equation Modeling-Partial Least Square). The results of this study indicate that village financial systems influence accountability. financial management cannot be an intervening variable for the relationship of the village financial system with accountability.
ANALISIS EFISIENSI BIAYA PRODUKSI DENGAN PENGGUNAAN BIAYA STANDAR DALAM MENINGKATKAN RASIO NET PROFIT MARGIN (STUDI EMPIRIS PADA UMKM DENDENG SAPI DI BANDA ACEH) Magfirah B, OI Sarah; Fitri, Yulia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to analyze the efficiency of production cost with the use of standard costing. To see if there are some differences between the application of the standar costing and actual costing. Futhermore, this research also seek the option value of the net profit margin ratio in MSMEs of dendeng sapi in Banda Aceh. This research use descriptive statistical analysis to analyze the data. Population in this research are MSMEs listed in Dinas Koperasi dan UMKM Kota Banda Aceh. Based on certain criterias, there are 3 MSMEs as the samples of the research. The research show that standard costing can efficiently the production costs, the difference between the standard costing and the actual production costs that occur is favourable. Based on the results of correlation test there is positive significant correlation between the efficiency of production costs and net profit margin
ANALISIS PENENTUAN HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL PRODUK (STUDI EMPIRIS PADA UMKM DENDENG SAPI DI BANDA ACEH) Bahri, Ruthia; Rahmawaty, Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to analyze the determination of cost of goods manufactured by using full costing and variable costing, approachment and to get the information about the difference of selling price between the one which is stated by MSMEs in beef jerky processing industry in Banda Aceh and the one which is the result based on cost plus pricing method. This type of research is descriptive analysis. Based on certain criterias, there are 3 MSMEs as the samples of the research. This research shows that the cost of production of the full costing method is greater than the variable costing method. Results of determining the selling price of products also shows that there is a difference between the selling price of the products specified MSMEs of beef jerky with a selling price obtained from cost plus pricing method.
PENERAPAN METODE TARGET COSTING DALAM PERENCANAAN BIAYA PRODUKSI UNTUK OPTIMALISASI LABA PADA UMKM DENDENG SAPI ACEH DI BANDA ACEH Affiqah, Cut; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research was to apply the target costing to the Aceh Cow Beef Jerky Community so that it addressed the difficulties of Aceh cow beef jerky producers in managing production costs and also helped increase the profits that the company could obtain. The type of research used is descriptive comparative research in the form of empirical studies with quantitative approaches. The population in this research were all the Aceh Cow Beef Jerky Community in Banda Aceh with research samples namely Rencong Aceh, Bungong Jaroe, and Gunung Seulawah. The sampling method used is non-probability sampling with a purposive sampling technique. The data sources used are primary data and secondary data. Data collection techniques used were interviews, observation, and documentation. In analyzing the data used target costing and value engineering calculations. Then compare the results of the profit target before and after the use of the target costing method. The results of this study indicate that after applying the target costing method, an increase in profit from the specified profit target is Bungong Jaroe of 2.44% and Rencong Aceh of 0.57%.

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