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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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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 PAD, DAK, SILPA TERHADAP BELANJA MODAL PADA PEMERINTAHAN KABUPATEN/KOTA DI PROVINSI ACEH Riskan, Muhammad Azis; Meutia, Rita; Afrianandra, Cut
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 4 (2024): November 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i4.29380

Abstract

The study aims to examine the influence of Local Own-Source Revenue (PAD), Special Allocation Fund (DAK), and Budget Surplus (SILPA) on Capital Expenditures in districts/cities in Aceh Province for the years 2019-2022. This research is quantitative with the population of all districts/city governments in Aceh with a total of 23 local governments. The sampling technique used is a census where the entire research population becomes a research sample. The data used is secondary data obtained from the Budget Realization Report listed in the Audit Report on the Regional Government Financial Statements. Data analysis uses a multiple linear regression analysis method with the help of SPSS 27. In this study, the results of PAD, DAK, and SILPA simultaneously have a positive and significant effect on capital expenditures in districts/cities in Aceh Province. PAD has partially had no positive effect on capital expenditures in districts/cities in Aceh Province. DAK and SILPA partially have a positive effect on capital expenditures in districts/cities in Aceh Province.
PENGARUH TEKNOLOGI DAN GOOD CORPORATE GOVERNANCE TERHADAP EFISIENSI PENGELOLAAN ZAKAT DI PROVINSI ACEH Nahri, Arifin; Mutia, Evi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 4 (2024): November 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i4.29885

Abstract

This research investigates how technology and Good Corporate Governance (GCG) impact the efficiency of zakat management in Aceh Province. GCG is measured through factors like board size and the presence of professionals on the board. Using a quantitative approach, this study analyzed secondary data from the Baitul Mal Directory, accessible via the Baitul Mal Aceh website, for the period 2016 to 2020. A convenience sampling method was adopted for sample selection, and multiple linear regression analysis was applied to assess the data. The findings show that board size, technology, and the expertise of board professionals all have a significant effect on zakat management efficiency. This suggests that optimizing governance structures and leveraging technology could enhance the efficiency of zakat management processes. The study offers valuable insights for policymakers and zakat institutions, especially in regions similar to Aceh, by highlighting the importance of governance and technology in increasing the accountability and effectiveness of zakat distribution.
FINTECH ON MSMEs PERFORMANCE IN BANDA ACEH Syarifah, Raudzah; Alfarisi, Mohamad Fany; Rahim, Rida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 3 (2024): Agustus 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i3.31737

Abstract

This study aims to analyze the impact of financial technology (Fintech) on the performance of micro, small, and medium enterprises (MSMEs) in Banda Aceh City. The Unified Theory of Acceptance and Use of Technology (UTAUT) model is used as the theoretical framework in this study. The variables studied include performance expectancy, effort expectancy, social influence, and facilitating conditions. The research method used is Structural Equation Modeling (SEM) with SmartPLS 4.0. Data were obtained through questionnaires distributed to 150 MSME actors in Banda Aceh. The results showed that performance expectancy and facilitating conditions positively and significantly affected MSMEs' use of fintech. However, effort expectancy had a negative and insignificant impact on fintech utilization. Social Influence had a positive but insignificant effect on the use of fintech. Fintech had a positive and significant impact on the performance of MSMEs. This research implies that the government needs to improve facilities and technological support for MSMEs and provide more intensive training and education related to fintech utilization to improve MSME performance. This study also suggests that future researchers can consider other variables that may affect the use of fintech by MSMEs.
KEBIJAKAN DIVIDEN SEBAGAI PEMODERASI: STRUKTUR MODAL DAN NILAI PERUSAHAAN Budiadnyani, Ni Putu; Dewi, Pande Putu R. Aprilyani; Prena, Gine Das
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 3 (2024): Agustus 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i3.31264

Abstract

A firm's market value is a vital measure that encapsulates its overall operational performance and appeals to investors. Optimizing the capital structure can enable companies to bolster their value proposition and appeal to investors. This study investigates the relationship between capital structure and firm value, with the potential for dividend policy to act as a moderating factor. Comprehending the interplay between these elements is crucial in shaping the company's capital decisions and their subsequent impact on enhancing its market value. The research was conducted online through the official website of the Indonesia Stock Exchange, focusing on all Consumer Goods Companies listed on the IDX from 2020 to 2022. Purposive sampling was used to determine the study's sample. The analysis employed linear regression and moderate regression analysis methods with the assistance of SPSS for Windows statistical application. The findings suggest that capital structure does not affect firm value. Interestingly, this result implies that dividend policy may diminish the impact of capital structure on firm value. These insights underscore the significance of aligning funding strategies with appropriate dividend policies to maximize firm value and appeal to investors.
KECURANGAN LAPORAN KEUANGAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Fatmawati, Rima; Prasetiyo, Hermawan Budi; Bisri, Hasan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 3 (2024): Agustus 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i3.31166

Abstract

Companies always desire to increase their value to attract investors, but sometimes they manipulate financial reports so they always look good every year. This study aims to determine the effect of financial stability, external pressure, personal financial needs, and financial targets for indications of financial statement fraud. The research population totaled 27 companies selected using a purposive sampling technique, obtaining ten companies with three years of observation, namely 2019-2021, and using multiple linear regression data analysis techniques. The results show that financial stability has a positive effect, while external pressure, personal financial needs, and financial targets do not affect indications of financial statement fraud. Simultaneously, financial stability, external pressure, personal financial needs, and financial targets have a positive effect with a significance value of 0.038 on indications of fraud in financial reports on food and beverage sub-sector companies listed on the IDX in 2019-2021.
PRAKTIK TAX AVOIDANCE PERUSAHAAN OTOMOTIF: PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN Manja, Manja; Saleh, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 3 (2024): Agustus 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i3.31859

Abstract

The objective of this research is to examine the influence of profitability, leverage, and company size on tax avoidance practices in manufacturing companies in the automotive and components sub-sector listed on the Indonesia Stock Exchange for the period 2020-2022. The population in this study consists of 38 companies, from which 10 samples with 30 units of analysis were obtained. The data analysis technique used in this research is multiple linear regression analysis. The type of data used in this research is secondary data. The results of the study show that simultaneously, profitability, leverage, and company size have a positive effect on tax avoidance practices. Partial results also show that profitability has a positive impact on tax avoidance practices, leverage has a positive effect on tax avoidance practices, and company size has a positive impact on tax avoidance practices. These findings adopt clear and understandable tax policies, including the amount of tax paid and the tax strategies used, aiming to ensure transparency, feasibility, and legal compliance in managing the company's tax aspects.
KEPATUHAN WAJIB PAJAK BUMI BANGUNAN: PENDAPATAN MASYARAKAT, TINGKAT PENDIDIKAN DAN SOSIALIASI PERPAJAKAN DI KOTA BINJAI Zulferry, Diva Mumtazah Putri; Nasution, Yenni Samri Juliati; Syafina, Laylan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 3 (2024): Agustus 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i3.30933

Abstract

One of the ways the government earns money is through taxes to fund social programs, public services, and infrastructure development. This study determines how taxpayer compliance in paying Land and Building Tax (PBB) in Damai Sub-district, Binjai City is influenced by community income, education level, and tax socialization. The efficiency of the local tax system in generating revenue for city development depends on tax compliance. For this study, primary data were collected from land and building taxpayers through the distribution of questionnaires. The sample size of this study was 94 people, who were selected using a purposive sampling technique. Multiple linear regression, classical assumption testing, data quality assessment, descriptive statistics, and hypothesis testing were used to test the data and analyzed with SPSS version 23. The research findings show that community income, education level, and tax socialization affect taxpayer compliance in paying land and building taxes.
PENGARUH BOARD DIVERSITY DAN FIRM SIZE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH (BUS) TAHUN 2017-2023 Priansyah, Dodi; Hafizi, Muhammad Riza; Hanafi, Ahmad; Misra, Isra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 3 (2024): Agustus 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i3.31254

Abstract

This study aims to analyze the impact of board diversity and firm size on return on assets (ROA) in Islamic commercial banks in Indonesia from 2017 to 2023. Board diversity is measured by variables such as the percentage of women on the board, the average age of board members, and the education level of board members. Firm size is measured based on the total assets owned by the bank. The research method employed is multiple regression analysis using panel data consisting of annual reports of Islamic commercial banks registered with the Financial Services Authority (FSA) during 2017-2023. The research results indicate that board diversity, particularly the presence of women on the board, does not affect ROA. Additionally, the age of directors has a significant negative impact on ROA, while the education level of board members shows no effect on the bank's financial performance. Meanwhile, firm size has a considerable positive impact on ROA. This study contributes to the literature on corporate governance and financial performance in the Islamic banking sector by highlighting the significance of board diversity in enhancing financial performance.
ECONOMIC DEVELOPMENT OF ISLAMIC BOARDING SCHOOLS IN WEST JAVA: INDEPENDENCE AND SUSTAINABILITY Muhibah, Iis; Faisal, Deni
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 3 (2024): Agustus 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i3.31177

Abstract

Islamic boarding school-based economic development leverages these schools to drive an independent economy through business units. This research aims to assess economic growth in West Javas Islamic boarding schools using qualitative descriptive methods, which outline factual situations and problems. The study found several Islamic boarding schools in West Java operate business units, including cooperatives, building rentals, and Santri Marts. However, economic development is slow due to limited business expertise among staff and the reliance on profit-sharing for business management, reducing the need for extensive control. Historically, Islamic boarding schools have focused primarily on education and religion, but since the 1970s, some have started to address social issues, including economic and political challenges. With 4,328 Islamic boarding schools and over 5 million students in West Java, there is significant economic potential. To harness this, the West Java Islamic Boarding School Cooperative Center (Kopontren) and the West Java Regional Office of the Ministry of Religion (Kemenag) organize business internships for 204 students. Empowering these schools through economic development can create greater independence and effectively leverage the vast student population.
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, AND COMPANY SIZE ON COMPANY PERFORMANCE Yusiningtyas, Wahyu; Budiarti, Laeli
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 3 (2024): Agustus 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i3.30458

Abstract

This study analyzes the influence of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and Company Size on company performance. A quantitative method utilized annual report data from companies listed on the Corporate Governance Perception Index (CGPI) from 2016 to 2019. The population comprised 44 companies listed on the CGPI and the Indonesia Stock Exchange, with a sample of 15 companies selected using purposive sampling. The study covered four years (2016-2019), resulting in 60 company data sets being processed and analyzed. Company performance was measured using Tobin's Q value, while GCG was assessed based on scores from the CGPI. CSR disclosure followed the Global Reporting Initiative's (GRI) requirements, with 78 items listed in GRI G4, and company size was proxied by total assets. Multiple linear regression was used for data analysis. The results indicated that GCG, CSR, and company size significantly influence company performance. Larger companies that adhere to governance practices and fulfill social responsibilities are more likely to produce proper annual reports, enhancing public trust. In the long term, such trust from investors and stakeholders can enhance company performance.

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