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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 EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN/KOTA DI PROVINSI ACEH TAHUN 2011-2015 Utami, Mulyana; Ningsih, Endang Surasetyo
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 study aims to evaluate the level of effectivity of the revenue of local taxes and retributions and their contribution for over local own-source revenue over the period of 2011-2015. Using quantitative descriptive method, the research applies documentation technique in collecting data through budget realization statements of districts/cities in Aceh Province. The results show that (1) the revenue of local taxes over period 2011-2015 categorized as very effective. (2) the revenue of local retributions over the year 2011-2015 categorized as less effective. (3) the revenue of local taxes contibute to local own-source revenue over the fiscal year 2011-2015 are projected in medium level. (4) the revenue of local retributions contibute to local own-source revenue over the year 2011-2015 are projected in medium level. (5) revenue of local taxes and retributions and their contribution toward the local own-source revenue are not significantly increase.
PENGARUH PERSEPSI NASABAH TERHADAP PENGGUNAAN CASH DEPOSIT MACHINE (STUDI EMPIRIS PADA NASABAH BANK UMUM DI KOTA BANDA ACEH) Rafdi, M Emil; Evayani, Evayani
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 in this research is to test the influences of customer perception on cash deposit machine (CDM) usage on general bank customers in Banda Aceh. Sample used in this research are 50 respondents which acquired by using incidental sampling technique. Questionnaire used as collecting data technique and data analyzed by using multiple linear regression. The result showed that partially and simultaneously, perceived ease of use and perceived usefulness were influence intention of use of CDM on general bank customers in Banda Aceh with 66,7%. Perceived usefulness influence tend to be bigger than perceived ease of use influence
PENGARUH LIKUIDITAS, PERUSAHAAN AFILIASI, PERTUMBUHAN PENDAPATAN, DAN MANAJEMEN LABA TERHADAP BOOK TAX GAP PADA PERUSAHAAN NON FINANCIAL YANG TERDAFTAR DI BEI TAHUN 2011-2015 Raudhah, Lola Apriyanti; Saleh, Muhammad
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 examine the effect of liquidity, affiliated companies, revenue growth, and earning management toward the book tax gap of non financial which is registered in Indonesia Stock Exchange from 2011-2015. The research type used in this study is testing hypothesis, by using purposive sampling method and in which there are 42 target of sampling which become the investigated object. The data used in this study is secondary data obtained from the audited and anually financial statements for the fiscal year ended December 31, published by the reference center of the capital markets contained in the Indonesia Stock Exchange. The multiple regression analysis model is used to test thehypothesis. The results of this study indicate that (1) liquidity measured by quick ratio has impact on the book tax gap, (2) affiliated companies has no impact on book tax gap, (3)revenue growth has impact on the book tax gap, and (4) earning management has impact on the book tax gap.
PENGARUH SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERNAL TERHADAP KECURANGAN AKUNTANSI STUDI PADA PT PEGADAIAN (PERSERO) DI KOTA BANDA ACEH Fazini, Harum Nazra; Suparno, Suparno
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 study was to test the effect of the human resource and internal control over accounting fraud. The study population was the branch manager and employees of PT Pegadaian (Persero) in Banda Aceh as many as 24 respondents. Analysis of the data used is multiple linear regression using SPSS. The results of this study found that human resources and internal controls significant effect either together or partially. The results also showed that the value of R Square of amounting to 0.215, can be interpreted by 21.5 percent of the variation that occurs in the variable accounting fraud at PT Pegadaian (Persero) in Banda Aceh can be explained and influenced by independent variables (human resources and internal control) at PT Pegadaian (Persero) in Banda Aceh. The remaining 78.5 percent is explained by other variables not included in this study.
THE IMPACTS OF AUDIT COMMITTEE SIZE, INFORMATION ASYMMETRY, OPERATING CASH FLOW AND EXTERNAL AUDIT QUALITY ON EARNINGS MANAGEMENT OF MANUFACTURING COMPANIES IN INDONESIA Azhar, Ghina Atikah; Islahuddin, Islahuddin
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 study was done to find out impacts of audit committee size, information asymmetry, operating cash flow and external audit quality on earnings management of manufacturing companies in Indonesia. Samples used were 35 of all manufacturing companies listed in the Indonesia Stock Exchange (IDX) in the period of 2011-2015. Audit committee size was determined by comparing the number of audit committee member in a company and the minimum requirement of audit committee member according to the regulation of Financial Services Authority (OJK). Information asymmetry, operating cash flow, and external audit quality were measured based on relative bid-ask spreads, total operating cash flow on the total company assets, and dummy variable of Big 4 and non-Big 4 accounting firms, respectively. The data obtained was analyzed by multiple linear regression analysis. The results indicated that independent variables simultaneously influence earnings management practice. Partially, operating cash flow and external audit quality affected earnings management whereas audit committee size and information asymmetry did not affect earnings management.
PENGARUH UKURAN BANK, DANA PIHAK KETIGA, CAPITAL ADEQUACY RATIO, DAN LOAN TO DEPOSIT RATIO TERHADAP PENYALURAN KREDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015 Fildzah, Fildzah; Adnan, Adnan
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 studyaims to examine the influence of bank size, third party funds, capital adequacy ratio, and loan to deposit ratio to lending. The samples of this research are the bank firms listed in BEI (Indonesia Stock Exchange) in 2011-2015. The Samples are collected using purposive sampling method and resulted 29 companies become the final samples. Data were collected from financial report or annual report, then data analyzed by multiple linier regression analysis. The results of this research show that (1) bank size, third party funds, capital adequacy ratio, and loan to deposit ratio simultaneously have influence for lending, (2) bank size has positive influence for lending, (3) , third party funds has positive influence for lending, (4) capital adequacy ratio has no influence for lending, and (5) loan to deposit ratio has positive influence for lending.
PENGARUH SISA ANGGARAN, PENDAPATAN ASLI DAERAH, DANA BAGI HASIL, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL FUNGSI PENDIDIKAN (STUDI PADA PEMERINTAH DAERAH KABUPATEN/KOTA DI ACEH) Febriani, Diah; Asmara, Jhon Andra
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 determine whether there is influence financing surplus, own revenue, Profit Sharing Fund, General Allocation Fund, and Special Allocation Fund to the Capital Expenditure of education function. The data is the secondary data which has been obtained from the Realization of Local Goverment Budged report of 23 districts/cities in Aceh Province and the observation is in 2013-2015 periods in order to obtain 69 units. The model analysis instrument thet has been employed in this research is Multiple Linear Regressions Analysis. The results showed that Financing Surplus has influence to the Capital Expenditure of Education, Own Revenue has influence to the Capital Expenditure of Education, Profit Sharing Fund has influence to the Capital Expenditure of Education, General Allocation Fund has influence to the Capital Expenditure of Education, and Special Allocation Fund has influence to the Capital Expenditure of Education.
PENGARUH SiLPA DAN KETERGANTUNGAN FISKAL TERHADAP BELANJA MODAL KABUPATEN/KOTA DI PULAU SUMATERA DENGAN KLASIFIKASI PEMERINTAH DAERAH SEBAGAI PEMBEDA Zeatifani, Desi; Abdullah, Syukriy
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 objective of the research was to find out the influence of SiLPA and Fiscal Dependency on Capital Expenditure simultaneously and partially in Province/City Government of Sumatera Island with classification of local government as a differentiator. The research used causal design. The population was 136 provinces/cities in Aceh, and whole observed. The period of observation was since 2013 until 2015, so there were 408 analysis units all together. The data were processed by using multiple linear regression tests with an SPSS software program. The result of the research showed that SiLPA and Fiscal Dependency both simultaneosly and partially influenced Capital Expenditure if no differentiator variable. SiLPA and Fiscal Dependency on classification of capital expenditures by local governments as differentiator variables showed different effects in each classification that classification A, B and C.
PENGARUH DEBT TO EQUITY RATIO, EARNING PER SHARE, DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM SYARIAH PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2011-2015 Ul Ya, Cut Mia Rahmatul; Aliamin, Aliamin
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 study aims to examine the influence of debt to equity ratio, earning per share, and firm size to syariah stock return. The samples of this research are the firms listed in JII (Jakarta Islamic Index) in 2011-2015. The Samples are collected using purposive sampling method and resulted 24 companies become the final samples. Data by multiple linear regression analysis. The results of this research show that (1) debt to equity ratio, earning per share, and firm size simultaneously have influence for syariah stock return, (2) debt to equity ratio has negative influence and significant for syariah stock return, (3) earning per share has positive influence and significant for syariah stock return, and (4) firm size has positive influence and significant for syariah stock return.
PERBANDINGAN IMBAL HASIL SUKUK MUDHARABAH DAN OBLIGASI KONVENSIONAL (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014) Balqis, Cut Aja Ratu; Fitri, Meutia
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 study is aimed to observe the difference return between Mudharabah Islamic bonds and conventional bonds based on the nominal yield, current yield and yield to maturity ratio. Tests were carried out using a homogeneity of variance test (F-test) and t-test analysis. From the results of statistical analysis using t-test with a significant level of 5%, it can be concluded that there is no significant performance difference between Mudharabah Islamic bonds and conventional bonds. Then based on the average value of the variable calculation on return of bonds, the result indicate that Mudharabah has a better return than conventional bonds. Mudarabah Islamic bonds provides an average income for yield of 96% where as the conventional bonds were only able to provide an average fee of 90%. Mudharabah Islamic bond also has a better current yield by 17% compared to the conventional bonds mounting to12%. On the other hand, the average of yield to maturity rate of Mudarabah Islamic bonds was at 17% and the average of yield to maturity rate of conventional bonds was at 11%.

Page 37 of 52 | Total Record : 511

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