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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 KESADARAN PERPAJAKAN, PELAYANAN FISKUS, SANKSI PERPAJAKAN, SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR PADA KANTOR PELAYANAN PAJAK PRATAMA BANDA ACEH TAHUN 2012-2015) Rizki, Nanda; Saleh, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The number of tax payers is increase for years. But, it is not balanced with the level of tax compliance. The compliance problem becomes an obstacle in optimizing the tax revenue. This study examines the level of compliance of individual taxpayers conducting business and professional services in Banda Aceh by using several independent variables such as awareness of the taxpayer, the service tax authorities, tax penalties and tax socialization. The purpose of this study was to analyze the influence of awareness of the taxpayer, the service tax authorities, tax penalties and tax socialization against and individual tax payer compliance conducting business and professional services. The population of this study is individual taxpayers conducting business and professional services in Banda Aceh. Based on data from the KPP Pratama Banda Aceh, until the end 2015 there were 155.799 individual tax payer conducting business and free job retention. Not all population have been used in this study to the time and cost efficiency. Therefore, carried out the sampling. Sampling was done by simple random sampling method. The number of sample is 100 people. Primary data collection method used is a surveey method using questionnaires media. Data analysis techniques used in this study is the technique of multiple regression analysis. Based on the result of the analysis undertaken concluded the awareness of the tax payer, the service tax authorities, tax penalties and tax socialization have a positive and significant impact on taxpayer compliance.
PENGARUH MEKANISME BONUS, UKURAN PERUSAHAAN, LEVERAGE, DAN MULTINATIONALITY TERHADAP KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Rezky, Machfirah Aprilia; Fachrizal, Fachrizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the effect of bonus mechanism, firm size, leverage, and multinationality on transfer pricing decision of manufacturing companies listed in Indonesia Stock Exchange in 2010-2014. Secondary data were sourced from the financial statements, published by the capital market reference center at the Indonesia Stock Exchange. The research type used in this research is hypothesis testing, by using purposive sampling method. There are 75 samples of the data that become the object to be researched. This research uses logistic regression analysisto test the hypothesis. The results of this research show that simultaneous of bonus mechanism, firm size, leverage and multinationality have effect on transfer pricing decision. Partially the research shows that (1) bonus mechanism have positive effect on transfer pricing decision, (2) firm size have positive effect on transfer pricing decision, (3) leverage have positive effect on transfer pricing decision, and (4) multinationality have positive effect on transfer pricing decision.
ANALISIS KESIAPAN PERANGKAT KAMPUNG DALAM PELAKSANAAN PENGELOLAAN KEUANGAN KAMPUNG KABUPATEN GAYO LUES Ulandari, Sartika; Abdullah, Syukriy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The laws of Republic Indonesia No. 6 year 2014 concerning the Villages is a product of the reformation era that became initial form of village autonomy in governing nor managing the Villages finance. Considering the funds received by the village is sufficiently a large number and keeps increasing every year, then in governing and managing villages finance, it required for reliable village apparatuses capacity and other appropriate fasilities in order to make the implementation more purposeful and more accountable. This study was conducted to provide empirically overview about the readiness of village apparatuses in implementating village finance in accountability in accordance to Law No. 6 of 2014 concerning the village. This research was conducted in eight villages in District of Gayo Lues, consists of, Jawa, Durin, Bacang, Bukit, Porang, Raklunung, Badak and Panglime Linting. This research is descriptive study which used qualitative data by conducted interview and documentation. The result shows that in eight villages sampled, only one village were not ready in the planning process and accountability of village finance. The problem faced by village apparatuses in managing villages finance is the lack of qualified human resources and have understanding about management of villages finance, it results the village apparatuses prefer to use third parties services in preparing and formulating the reports required.
ANALISIS PERISTIWA STOCK SPLIT TERHADAP HARGA SAHAM, LIKUIDITAS SAHAM DAN ABNORMAL RETURN ( STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015) Satria, Kesuma; Adnan, Adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 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 stock split events upon stock price, stock liquidity and abnormal return in manufacturing company which registered at Indonesia Stock Exchange from 2011 until 2015. 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 127 companies. Method used in this research is purposive sampling which yielded 18 companies sample. Meanwhile, the examination of hypothesis used is event study method. The result of this research illustrate that stock split events did not give an impact upon stock price, stock liquidity and abnormal return simultaneously. However, in case of considering each variable, there is a difference
AKUNTABILITAS DAN EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA DI KECAMATAN SIMEULUE TIMUR KABUPATEN SIMEULUE Nurhanifah, Nurhanifah; Suparno, Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Penelitian ini bertujuan untuk mendeskripsikan bagaimana akuntabilitas dan efektivitas pengelolaan alokasi dana desa (ADD) di Kecamatan Simeulue Timur Kabupaten Simeulue. Jenis penelitian yang digunakan adalah studi deskriptif dan teknik pengumpulan data yaitu dengan melakukan wawancara secara langsung dengan pihak desa terkait akuntabilias ADD serta meilhat laporan pertanggungjawaban ADD untuk mengetahui tingkat efektivitas. Hasil dari penelitian ini adalah secara keseluruhan akuntabilitaas di setiap desa sudah dikatakan baik, terbukti dengan pihak desa telah membuat pertanggungjawaban mulai dari perencanaan hingga pelaksanaan kegiatan. Dari segi efektivitas juga secara keseluruhan pembangunan yang direncanakan dapat dicapai oleh masing-masing desa
ANALISIS PERBANDINGAN EFISIENSI BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH DI INDONESIA DENGAN MENGGUNAKAN METODE DATA ENVELOPMENT ANALYSIS Amalia, Amalia; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to analyze the efficiency of Conventional Commercial Bank and Islamic Commercial Bank in Indonesian in 2011-2014. The research type used in analysis quantitative descriptive by balanced panel data method. The target sample of this research is Conventional Commercial Bank and Islamic Commercial Bank in Indonesian, there are 9 Conventional Commercial Bank and 9 Islamic Commercial Bank who fulfill the criteria to be the research objects . The data used in this research is secondary data from annual financial reporting in 2011-2014. Data analysis was performed using Data Envelopment Analysis method to find the value of each bank efficiency, and processing the data using program DEAP version 2.1. The results of this research indicate that the average value efficiency of Islamic Commercial Bank with CRS (0,925) and VRS (0,959)models better than Conventional Commercial Bank with value efficiency CRS (0,921) dan VRS (0,952) models.
DETERMINANTS OF ACADEMICS DISHONESTY AMONG UNDERGRADUATE ACCOUNTING STUDENTS OF ECONOMICS FACULTY OF SYIAH KUALA UNIVERSITY Fuji, Akbar Shara; Evayani, Evayani
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

This paper is written in order to discover the students' levels of tolerance towards academic dishonesty among undergraduate accounting students. Academic dishonesty acts as a predictor in which it is used to see the future attitude of students in practicing accounting later on after graduation. This research uses the ordinal regression method with variable gender form of nominal data, both relativism and idealism are the ordinal variable data, in which were observed from 2012 to 2014 in the Faculty of Economics, Syiah Kuala University. The data were processed using SPSS statistics 18. The results showed that the gender difference in both men and women did not have a significant influence to academic dishonesty itself. Furthermore, with regards in ethics; ideological idealism were found to have significant positive relationship with academic dishonesty. Therefore, the relativism that were reported within the results gave an impact towards academic dishonesty. It is anticipated that the admission of women to the growing membership of the professional accounting along with educational intervention to improve the ethical attitude of idealism can increase and help restore the reputation of the profession
ANALISIS PERBANDINGAN KINERJA KEUANGAN PEMERINTAH KABUPATEN / KOTA KAWASAN METROPOLITAN MEBIDANGRO TAHUN ANGGARAN 2011-2014 Putri, Moulisa Friana; Islahuddin, Islahuddin
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

Performance is an overview of actifity implementation achieved level or program or wisdom in give shape to getting goal, direction, mission, and vision of organization as started in strategic planning in it. Analysis of monetary performances is important to evaluate the success about local government financial management. This research aimed to combare the monetary performance between in regency district and city in Metropolitan Mebidangro. This research is quantitative descriptive reaserch. Collection data technique that used in this research using documentation technique. The data used are secondary data from the regional budget report and realization reports revenue expenditure fiscal year 2011-2014. To measure performace using difference analysis tool that analyses the budget and analysis of finantial ratio such as analysis of budget variance, analysis of financial independency, fiscal decentralization, effectiveness, growth, and harmony. The results showed the government's performance is better than the Karo district / city government more views from both the budget difference analysis of variance of revenue and expenditure variance. For the level of independence and the degree of fiscal decentralization Medan city government is superior compared with the district / city. To rate the effectiveness of PAD, the government Karo considered better than with the district / city. From the ratio of revenue growth and spending, government Binjai show higher growth while revenue growth, Medan showed higher growth compared with the district / city. For compatibility ratio shows Deli Serdang district governments have higher operating expenditures, while for the highest level of capital expenditure is at Binjai government
AKUNTABILITAS PEMERINTAH DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (STUDI PADA ALOKASI DANA DESA DI KABUPATEN GAYO LUES) Karlinayani, Sri; Ningsih, Endang Surasetyo
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

According to the Institute of Public Administration and Financial and Development Supervisory Agency of Indonesia (2000: 12), accountability is the obligation to account or answer the performance and actions of a person / leader of an organizational unit to the party who has the right or authority to ask for accountability. Accountability is essential to ensure values such as efficiency, effectiveness, reliability and predictability. This research was conducted in eleven villages in Gayo Lues district is the village Kutelintang, Rerebe, Sekuelen, Rema, Akang Siwah, Rerebe, Ampa Kolak, Tetingi, Uning Pune, Padang and Gajah. This research is a descriptive study using qualitative data and collecting data by interview and documentation. The results showed that of the eleven villages sampled, only one village that has not been prepared in the process of holding the village fund. Constraints experienced by village officials for the financial management of the village is the lack of qualified human resources and financial management schools of the village, causing village officials prefer to use the services of third parties in the manufacture and preparation of reports required for the management of village finances.
PENGARUH KESADARAN WAJIB PAJAK, PEMERIKSAAN PAJAK DAN KETEGASAN SANKSI PAJAK TERHADAP KEPATUHAN PENGUSAHA HOTEL DALAM MEMBAYAR PAJAK HOTEL Suryani, Suryani; Saleh, Muhammad
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 aim of this research is to examine the influence of tax payers awareness, tax audit and strict tax penalties toward tax compliance of hotel enterpreneurs in paying the hotel tax in Banda Aceh. The method used in this research was survey method by using questionnaires as the research instruments. The samples were chosen randomly, they were a number of 35 hotel enterpreneurs registered in DPKAD Banda Aceh. The data were collected by giving the questionnaires to those enterpreneurs. The data were the analyzed by using multiple linear regression analysis. The results of this research showed that tax payers awareness, tax audit, and tax strict tax penalties simultaneously influenced the compliance of the hotel enterpreneurs. In addition, tax payer awareness, tax audit and strict tax penalties partially infuenced the compliance of the hotel enterpreneurs.

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