cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nuraini A
Contact Email
nurainia@usk.ac.id
Phone
+6281319614541
Journal Mail Official
jimeka@feb.usk.ac.id
Editorial Address
Universitas Syiah Kuala, Fakultas Ekonomi dan Bisnis, Jurusan Akuntansi didukung oleh IAI KAPd Wilayah Aceh Kopelma Darussalam, Banda Aceh, Indonesia - 23111
Location
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
 32   33   34   35   36 
PERANCANGAN SISTEM INFORMASI PERSEDIAAN BARANG MENGGUNAKAN MICROSOFT ACCESS Razaluddin, Muhammad; Evayani, Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Inventory information system is something that is often heard in a company. A company that is engaged in trading of such distributions must be familiar with the inventory system. The use of manual recording has a negative impact on the company. Looking at company earnings and how many remaining items available manually require a long time. This research aims to design an inventory information system to help employees manage goods and find available items more easily so as to reduce mistakes made by employees. The system designed in this study uses Microsoft Access. This research uses descriptive qualitative method, data collection techniques in research conduct interviews, observation, and literature study conducted directly with the owner of the company. This research produces an application that can help control the inventory of goods more effectively and informally so that it can control the goods entering and leaving the company
PENGARUH PROFITABILITAS, LIKUIDITAS, FINANCIAL LEVERAGE, DAN STRUKTUR KEPEMILIKAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2013-2015 Diliasmara, Dimas Aldrian; Nadirsyah, Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, financial leverage, dan struktur kepemilikan terhadap ketepatan waktu pelaporan keuangan perusahaan manufaktur di Bursa Efek Indonesia (BEI) secara bersama-sama dan parsial. Dalam penelitian ini profitabilitas diukur dengan menggunakan Return on Assets, likuiditas diukur dengan Current Assets, financial leverage diukur dengan Debt to Equity Ratio, stuktur kepemilikan diukur dengan menggunakan proksi kepemilikan pihak luar yang dihitung dengan persentase kepemilikan pihak luar terbesar perusahaan. Data variabel independen diperoleh dari laporan keuangan tahunan perusahaan manufaktur yang terdaftar di BEI, sedangkan data variabel dependen diperoleh dari The Indonesia Capital Market Institute (TICMI). Periode penelitian yang digunakan adalah 3 tahun yaitu tahun 2013-2015. Dengan metode purposive sampling sehingga total ada 264 perusahaan yang memenuhi kriteria sampel. Regresi logistik digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa profitabilitas, likuiditas, financial leverage, dan struktur kepemilikan berpengaruh secara bersama-sama terhadap ketepatan waktu pelaporan keuangan. Likuiditas dan financial leverage tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan secara parsial. Profitabilitas dan stuktur kepemilikan berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan
PERSEPSI TENTANG FAKTOR-FAKTOR YANG MEMPENGARUHI KORUPSI (STUDI PADA SKPD DI KOTA BANDA ACEH) Aprilia, Surita; Islahuddin, Islahuddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untukmengetahui dan menganalisis bahwa perilaku individu, kelembagaan pemerintah daerah, penerapan perundang-undangan serta pengawasan mempengaruhi terjadinya perilaku korupsi di SKPD Kota Banda Aceh.Data yang digunakan adalah data primer berupa persepsi responden pada SKPD di Kota Banda.Penelitian ini adalah kualitatif, yang menjadi objek penelitian ini adalah 27SKPD di Kota Banda Aceh.Metode analisis yang digunakan adalah regresi linear, Data diolah dengan menggunakan program Softwere Statistic Product and Service Solution (SPSS versi 22).Hasil penelitian ini menunjukan bahwa jika perilaku individu, kelembagaan pemerintah daerah, peraturan perundang-undangan, dan pengawasan tidak mengalami perubahan atau diasumsikan sudah berjalan dengan normal, maka perilaku korupsi di SKPD Kota Banda Aceh secara konstan hanya berpeluang terjadi sebesar -02.785 pada standar skala likert
PENGARUH KONDISI KEUANGAN PERUSAHAAN, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN REPUTASI KAP TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017 Akbar, Rivaldi; Ridwan, Ridwan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of financial distress, size firms, growth companies, and reputation public accounting firm on acceptance of going concern opinion. The method of this research is a quantitativ approach and SPSS as an analysis tool. Object under study is a mining companies listed on Indonesia Stock Exchange during the periode 2015-2017,as many 33 companies for 3 years with 99 total sample. Testing is done by using logistic regresion analysis by using SPSS version 25.The result showed that the financial distress proxied by the calculation of altman modification model has no significant on the acceptance of going concern audit opinion. Second, the firm size has significant and positive effect on the acceptance of going concern opinion. Third, the growth companies has significant and negative effect on the acceptance of going concern opinion. Finally, the reputation of the public accounting firm proxied at the scale of the public accounting firm has no significant effect on the acceptance of going concern audit opinion
PENGARUH PERAN MASYARAKAT MADANI DAN SISTEM PENGENDALIAN INTERN TERHADAP OPINI AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA KABUPATEN/KOTA DI PROVINSI ACEH) Surya, Juanda; Suparno, Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine the influence of civil society roles proxyed by human development index variables, community education level, and income level of the community, and internal control system to audit opinion of local government financial report on districts / cities in Aceh Province. The method used in this research is census method. The data used are secondary data in the form of human development index data, income level of society, level of public education and report of examination result of Supreme Audit Board of Republic Indonesia. Objects in this study are all districts/cities in Aceh Province which consists of 18 districts and 5 cities. The analysis used is logistic regression analysis. The results of this study indicate that (1) the human development index influence on the audit opinion of the local government financial report (2) the education level of the community influences on the audit opinion of the local government financial report (3) the income level of society influences on the audit opinion of local government financial report (4) The internal control system influence on the audit opinion of local government financial report
ANALISIS DAMPAK PERISTIWA PENGUMUMAN PERINGKAT SUKUK TERHADAP REAKSI PASAR PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) Imran, Fadila; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to analyze the impact of sukuk rating announcement event upon market reaction in company which registered at Jakarta Islamic Index (JII) from 2011 until 2015 using average abnormal return during five days before and after event. The type of data used in this research is secondary data which obtained from financial statements publishing by capital market reference center that existed in Indonesia Stock Exchange. The sample used in this research is study case with the total of the population is 7 companies. Method used in this research is purposive sampling which yielded 5 companies sample for sukuk rating announcement event. Meanwhile, the examination of hypothesis used is event study method. The result of this research illustrate that sukuk rating announcement event did not give an impact upon market reaction. However, in case of considering each variable, there is a difference between before and after the occurrence of sukuk rating announcement event.
ANALISIS PENGELOLAAN ASET TETAP DAERAH PADA DINAS PENGELOLAAN KEUANGAN ASET DAERAH (DPKAD) PROVINSI ACEH Labasido, Esduo Ramadhano; Darwanis, Darwanis
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Fixed assets is one of the elements that must be managed properly in order to produce reliable information in the financial statements region. Orderly management of regional property (fixed assets) carries a significant effect on the perfection of regional balance sheet presentation. The purpose of this study to determine the suitability of fixed asset management at the Department of Finance and Asset Management Revenue Region (DPKAD) Aceh with Regulation of the Minister of the Interior 19 of 2016 visits from local property management cycle is applied as well as the completeness of the document source. The method used is a qualitative with descriptive analysis techniques. The results showed that DPPKAD Aceh as maid manager has implemented 10 cycles in the management of fixed assets. From 14 document source needed only 13 documents are there, so that the management of fixed assets in DPPKAD Aceh with Regulation 19 of 2016 has not been fully fit. Preferably, DPPKAD Aceh perform better coordination with all SKPDs as users/ parties responsible in making List of Regional Property Maintenance Requirements (DKPBMD) and List of Results Maintenance Goods as a form of compliance with applicable regulations.
IMPLEMENTASI SISTEM AKUNTANSI INSTANSI BERBASIS AKRUAL (SAIBA) PADA BALAI DIKLAT KEAGAMAAN PROVINSI ACEH Kasfari, Andi; Abdullah, Syukriy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study provides a description of the impact and challenges in the implementation of the Accrual-Based Agency Accounting System (SAIBA). This research was conducted at the Religious Training Center in the Province of Aceh. Type of qualitative research with data collection based on interview techniques, observation and documentation studies. Data is obtained by going down directly to the research location and reviewing it with existing literature studies. This research is expected to be useful for the staff of the Aceh Province Religious Training Center in implementing accrual-based accounting to run optimally. The results show that the Implementation of Accrual-Based Agency Accounting System at the Center for Religious Training in Aceh Province has not been so effective. The problem is related to the readiness of human resources who have not fully understood accrual-based accounting. However, the implementation of accrual-based accounting has brought significant benefits. Challenges in the implementation of accrual-based accounting in terms of leadership commitment, the Aceh Province Religious Training Center supports changes in accrual-based accounting because clear and absolute regulations regarding systems, procedures, and policies are regulated in PP 71 of 2010. Accounting systems and IT facilities and infrastructure have been adequate. As a form of anticipation of the emergence of staff resistance, the strategy carried out in the form of socialization as well as training was intensified in early 2015 but there was a decline in the following year. Resistance appears on two considerations, namely the ease and benefits of implementing SAIBA. The response of the staff of the Aceh Province Religious Training Center is that it is easy to run the SAIBA application for those who have mastered and can facilitate staff performance. On the other hand, there are benefits obtained from the SAIBA application as financial reports are more transparent and accurate.
PENGARUH MANAGEMENT CHANGE, FINANCIAL DISTRESS, UKURAN PERUSAHAAN KLIEN, DAN OPINI AUDIT TERHADAP AUDITOR SWITCHING Aini, Nurul; Yahya, M. Rizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research examines the effect of management change, financial distress, clients size, and audit opinion on auditor switching. The population in this research are the banking companies listed in Indonesia Stock Exchange for year of 2010-2015. The samples in this study using purposive sampling method, the number of obsevations of a sample of 84 studies. The data analysis technique used is logistic regression analysis.The result of this reasearch show that management change, financial distress, clients size and opinion audit have effect on auditor switching. Partially the research show that (1) Management change significantly influences on auditor switching, (2) financial distress do not affects on auditor switching, (3) clients size significantly influences on auditor switching, and (3) audit opinion significantly infleunces on auditor switching.
ANALISIS COST VOLUME PROFIT SEBAGAI ALAT PERENCANAAN LABA (STUDI KASUS PADA UMKM DENDENG SAPI DI BANDA ACEH) Hassanah, Alvini; Daud, Rulfah M.
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

A company needs planning to assist management in assessing the level of profit to be gained, with a Cost Volume Profit analysis that focuses on the various factors that affect changes in the components of profit. This study aims to determine the application of CVP analysis as the basis of profit planning is expected 2018. The metodh used is descriptive method with empirical study approach. Researcher collets company information then do data analysis. CVP analysis is done by break even point (BEP), contribution margin (CM), margin of savety (MOS), operating laverage (OL). The result showed by Gunung Seulawah that in 2017 the contribution margin was Rp.2.833.357.000,00,-, minimum sales of 38.366 units or Rp. 9.207.736.265,- , break even point Rp 872.263.735,00,- with a total of as many as 3,634 units and operating laverage 1,09. The result showed by Bungong Jaroe that in 2017 the contribution margin was Rp. 1.102.573.000,,00,-, minimum sales of 15.020 units or Rp.3.304.403.000,00- , break even point Rp. 655.596.999,00- with a total of as many as 2.980 units and operating laverage 1,20. The result showed by Rencong Aceh that in 2017 the contribution margin was 95.580.300,.00,00,-, minimum sales of 713 units or Rp. 171.179.274,00- , break even point Rp. 116,820,726,00- with a total of as many as 487 units and operating laverage 1,68. The companies set a profit of 15% over the previous year. To achieve expected profit, sales are targeted at Rp. 2.976.401.250,00- for Gunung Seulawah Rp. 1.058.042.263,00.- Bungong Jaroe and Rp.65.331.845,00,- Rencong Aceh. Mangement can apply CVP analysis to assist in planning earnings in the coming year.

Page 34 of 52 | Total Record : 511

 32   33   34   35   36 

Filter by Year

2016 2025


Reset
Filter By Issues
All Issue Vol 10, No 3 (2025): Agustus 2025 Vol 10, No 2 (2025): Mei 2025 Vol 10, No 1 (2025): Februari 2025 Vol 9, No 4 (2024): November 2024 Vol 9, No 3 (2024): Agustus 2024 Vol 9, No 2 (2024): Mei 2024 Vol 9, No 1 (2024): Februari 2024 Vol 8, No 4 (2023): November 2023 Vol 8, No 3 (2023): Agustus 2023 Vol 8, No 2 (2023): Mei 2023 Vol 8, No 1 (2023): Februari 2023 Vol 7, No 4 (2022): November 2022 Vol 7, No 3 (2022): Agustus 2022 Vol 7, No 2 (2022): Mei 2022 Vol 7, No 1 (2022): Februari 2022 Vol 6, No 4 (2021): November 2021 Vol 6, No 3 (2021): Agustus 2021 Vol 6, No 2 (2021): Mei 2021 Vol 6, No 1 (2021): Februari 2021 Vol 5, No 4 (2020): November 2020 Vol 5, No 3 (2020): Agustus 2020 Vol 5, No 2 (2020): Mei 2020 Vol 5, No 1 (2020): Februari 2020 Vol 4, No 4 (2019): November 2019 Vol 4, No 3 (2019): Agustus 2019 Vol 4, No 2 (2019): Mei 2019 Vol 4, No 1 (2019): Februari 2019 Vol 3, No 4 (2018): November 2018 Vol 3, No 3 (2018): Agustus 2018 Vol 3, No 2 (2018): Mei 2018 Vol 3, No 1 (2018): Februari 2018 Vol 2, No 4 (2017): November 2017 Vol 2, No 3 (2017): Agustus 2017 Vol 2, No 2 (2017): Mei 2017 Vol 2, No 1 (2017): Februari 2017 Vol 1, No 2 (2016): November 2016 Vol 1, No 1 (2016): Agustus 2016 More Issue