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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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ANALISIS AKAD PEMBIAYAAN MURABAHAH PERUMAHAN (KPR) PADA PT BANK BRI SYARIAH KC BANDA ACEH Yuranda, Alghiffari; Daud, Rulfah M
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This studyains aims to determine how the suitability of handling Murabaha financing problem house loan product at fatwa of the National Sharia Supervisory Board Of The Indonesian Ulama Council (DSN-MUI) in Bank BRI Sharia Banda Aceh. The object of the study are Bank Bri Sharia competent Account Officer which competent in murabaha financing. This study used qualitative descriptive approach. The researcher collected the data by interviewing a account officer of Bank BRI Sharia. The results of this research show murabaha financing of house loan product are suitable with fatwa of the National Sharia Supervisory Board Of The Indonesian Ulama Council (DSN-MUI).
PERANCANGAN DATABASE SISTEM INFORMASI AKUNTANSI PENJUALAN DI UD. NIWATORI Khalilullah, Khalilullah; Evayani, Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to understand of data processing and also to design database accounting information system of sales cycle of UD. Niwatori. The company is located in Kuta Malaka, Aceh Besar, which is engaged on business of livestock and eggs. Nowadays, UD. Niwatori uses manual system in running the business. This situation makes UD. Niwatori difficult in producing information in detail, especially in the sales cycle. In this study, data used is primary data in the form of interviews with parties involved in the sales cycle and secondary data in the form of documents used in the sales cycle. The result of this research is the applicable database management system of sales cycle
PENGARUH PERINGKAT SUKUK, UMUR SUKUK, DEBT TO EQUITY RATIO, DAN TINGKAT SUKU BUNGA TERHADAP IMBAL HASIL SUKUK KORPORASI DI INDONESIA Masrurah, Fitria; Rahamwaty, Rahamwaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research aimed to test the influence of Sukuk Ratings, Sukuk Maturity, Debt to Equity Ratio (DER), and Interest Rate of the corporate Sukuk Yields in Indonesia. The type of research used in this study is quantitative by using secondary data. Data collection was done by searching online data obtained through the website. The variable measurements of Sukuk Yields, Sukuk Maturity, DER, and Interest Rate using ratio scale while Sukuk Ratings using ordinal scale. The sampling technique was determined by purposive sampling. The number of samples used in this research are 33 samples from 11 outstanding sukuk and rated by PT Pefindo during 2014-2016 periods. Data were analyzed by using a multiple linear regression analysis and were processed by IBM Statistical Package for Social Science (SPSS) 21th version. The results of this study indicated that 39.0% of the dependent variable can be explained by four independent variables. This showed that simultaneously variables which were Sukuk Ratings, Sukuk Maturity, DER, and Interest Rate were influence on corporate Sukuk Yields in Indonesia on 2014-2016 periods. For partial influence, it indicated that Sukuk Ratings and Sukuk Maturity effected on corporate Sukuk Yields in Indonesia 2014-2016 periods. By contrast, DER and Interest Rate had no effect on corporate Sukuk Yields in Indonesia 2014-2016 periods.
PENGARUH BUDGET EMPHASIS, PARTISIPASI ANGGARAN, KETERLIBATAN PEKERJAAN, DAN LOCUS OF CONTROL TERHADAP KESENJANGAN ANGGARAN PADA DINAS DAN PEMERINTAH PROVINSI ACEH Fadhli, Ahlul; Indriani, Mirna
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh budget emphasis, partisipasi anggaran, keterlibatan kerja, dan locus of control terhadap kesenjangan anggaran pada dinas dan pemerintahan provinsi Aceh. Jenis penelitian ini adalah pengujian hipotesis dengan menggunakan kuesioner dalam menganalisis populasi penelitian. Populasi dalam penelitian ini adalah Pegawai SKPA Provinsi Aceh yang terdiri dari 52 Dinas/Badan, Kantor, dan Sekretariat. Teknik pengumpulan data dilakukan secara simple random sampling yang terdiri 100 responden dengan cara pembagian kuesinoer. Hasil penelitian menunjukkan bahwa budget emphasis, partisipasi anggaran, keterlibatan kerja, dan locus of control berpengaruh terhadap kesenjangan anggaran pada Dinas dan Pemerintahan daerah provinsi Aceh
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN EFEKTIVITAS SISTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA BANDA ACEH) Wulandara, Intan Kartika; adnan, adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 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 modernization of system administration tax and taxation system effectiveness on taxpayer compliance. The type of data used in primary data which collected from questionnaires. Samples are chosen using the purposive sampling method. In which consist of 100 individual taxpayer who have a job as entrepreneurial business such as trade, business services and business industry listed in KPP Pratama Banda Aceh. The analysis technique used multiple linear regression using SPSS 21. This research uses modernization of system administration and taxation system effectiveness as independent variable, while the dependent variable is taxpayer compliance. According to the simultaneous test (F-test), the results shows that modernization of system administration tax and taxation system effectiveness significantly affect the taxpayer compliance. According to the partial test (t-test) all independent variable significantly affect the taxpayer compliance.
THE INFLUENCE OF PROFESSIONALISM, JOB SATISFACTION, AND PROFESSION ETHIC OF AUDITOR ON AUDIT QUALITY OF FINANCIAL REPORT (A STUDY ON AUDITOR WORKED IN PUBLIC ACCOUNTING FIRM AT BANDA ACEH AND MEDAN CITIES) Nitty, Qorry; Yahya, M. Rizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purposes of this study is to determine the influence of professionalism, job satisfaction, and profession ethic of auditors on audit quality of financial report at public accounting firm in Banda Aceh and Medan cities. The data used are secondary data from list of a names public accounting firm and the primary data in the form of respondent's answer from questionnaire data collection. This study taken non-probability sampling which was convenience sampling. The population are the auditors who worked at public accounting firm. This study used multiple linear regression analysis for the data analysis technique, in which the result showed that professionalism, and profession ethic simultaneously affect auditors on audit quality. Partially, only the job satisfaction of auditor does not influence audit quality.
ANALISIS DAMPAK PERISTIWA DIVESTITURE ANOUNCEMENT DAN FINANCIAL STATEMENT RESTATEMENT TERHADAP MARKET REACTION PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2015 Sahputra, Krishna; Diantimala, Yossi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to analyze the impact of divestiture announcement and financial statement restatement events upon market reactin abnormal return in company which registered at Indonesia Stock Exchange from 2010 until 2015 using cumulative abnormal return during seven days before and after even. 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 539 companies. Method used in this research is purposive sampling which yielded 20 companies sample for divestiture announcement event and 15 companies sample for financial statement restatement event. Meanwhile, the examination of hypothesis used is event study method. The result of this research illustrate that divestiture announcement and financial statement restatement events 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 divestiture announcement and financial statement restatement events.
PENGARUH KOMPLEKSITAS, KEMANDIRIAN DAN OPINI TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA Saputra, Yuda; Ariani, Nita Erika
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research aims to examine the effect of complexity, local financial independence and opinion either partially and simultaneously towards the timeliness of financial reporting of local government in Indonesia. The samples are collected using census and resulted 542 local government which became a sample. Data used in this research were secondary data in 2015 obtained from BPK and BPS. In order to test the hypothesis, this research used binary logistik regression. The results revealed that (1) complexity, local financial independence, and opinion simultaneously affected timeliness of local government, (2) complexity has a positive influence to the timeliness of local government, (3) local financial independence has a positive influence to the timeliness of local government, and (4) opinion has a positive influence to the timeliness of local government
PENGARUH KETERLIBATAN PEMAKAI, KEMAMPUAN TEKNIK PERSONAL, DAN PELATIHAN TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (STUDI PADA PERBANKAN SYARIAH DI BANDA ACEH) Tiara, Siti; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh keterlibatan pemakai, kemampuan teknik personal dan pelatihan terhadap kinerja sistem informasi akuntansi pada perbankan syariah di Banda Aceh. Populasi dalam penelitian ini adalah para karyawan yang bekerja dan menggunakan sistem informasi akuntansi pada 8 perbankan syariah di Banda Aceh. Pengumpulan data dan informasi dalam penelitian ini dilakukan dengan penelitian lapangan (field research). Data yang digunakan adalah data primer yang diperoleh secara langsung dari subjek penelitian dalam bentuk kuesioner. Dari hasil distribusi frekuensi ditanggapi dengan baik. Pegujian pengaruh variabel independen terhadap variabel dependen dilakukan dengan menggunakan model regresi linear berganda. Hasil penelitian ini menunjukkan bahwa baik secara parsial maupun simultan, keterlibatan pemakai, kemampuan teknik personal, dan pelatihan berpengaruh terhadap kinerja sistem informasi akuntansi pada perbankan syariah di Banda Aceh.
ANALISIS KINERJA PEMERINTAH DESA DENGAN PENDEKATAN KUANTITATIF DAN KUALITATIF (STUDI PADA DESA DI KECAMATAN INGIN JAYA KABUPATEN ACEH BESAR) Sari, Rahmi; Indriani, Mirna
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Performance measurement is a method or device used to record and assess the achievement of implementing the activities based on the goals, objectives and strategies. The purpose of this study is to determine the financial performance and seen from the aspect economic, efficiency and effectiveness and to know non-financial performance seen from the aspect of achieving the goals felt by the community. This Study uses primary data from the results of village and community aparatusinterviews and uses secondary data in the form of Accountability Report Realization Implementation Budget Revenue and Expenditure Village. The result showed that the measurement of financial performance using the concept of value for money is considered unsuitable to measure the financial performance of village local government. Meanwhile, non-financial performance measurement result based on the priority use of village development funds have been successfully achieved by the village goverment, while the priority of the use of village government. Overall the are still some villages that do activities in the field of the development and community empowerment beyond the priority of the use of village funds that have been set.

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