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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 MODAL ORGANISASI BERSIH, PELUANG PERTUMBUHAN, VOLATILITAS LABA, DAN PENJUALAN KREDIT TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014 Maulida, Rizka; Ikhsan, Adhisyahfitri Evalina
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 study is to determine the effect of net organizational capital, growth opportunity, earnings volatility, and credit sales either simultaneously or partially toward debt policy. The samples are food and beverage companies listed on the Indonesian Stock Exchange (BEI) during 2011-2014. Purposive sampling method was used to select the data. Total samples are 10 companies with a total of 40 observations for 4 years. The data analysis used is multiple linear analysis by using SPSS version 22.0. The results showed that: (1) simultaneously, net organizational capital, growth opportunity, earnings volatility, and credit sales affect the debt policy; (2) partially, net organizational capital and growth opportunity do not have influence toward debt policy, while earnings volatility and credit sales are positively affect the debt policy.
PENGARUH KOMPLEKSITAS TUGAS, SELF-EFFICACY, DAN PENGALAMAN AUDIT TERHADAP AUDIT JUDGEMENT (STUDI PADA AUDITOR BPK RI PERWAKILAN PROVINSI ACEH) Maghfirah, Indah; 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 purpose of this research is to determine the influence of activity ratio, systematic risk, and outside ownership to Internet Fianancial Reoprting in manufacture companies sectors of the consumer goods industry listed in Indonesia Stock Exchange (BEI) during 2011 until 2015. The method used in this research is simple random sampling method. The sample of this research is manufacture companies sectors of the consumer goods industry listed in Indonesia Stock Exchange during 2011 until 2015. A total of 24 manufacturer companies are used as samples in this study. The analysis method used in the research is logistic regression analysis. The result of this research shows that (1) the simultaneous of activity ratio, systematic risk, and outside ownership has significant effect on Internet Financial Reporting (2) activity ratio has significant effect on Internet Financial Reporting (3) systematic risk has no significant effect on Internet Financial Reporting (4) outside ownership has significant effect on Internet Financial Reporting
PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN ASING, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014) Asiah, Nur; Muniruddin, Said
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 study aimed to determine the effect of firm size, managerial ownership, foreign ownership, and the board of commissioners independent of Corporate Social Responsibility Disclosure in manufacturing companies listed in Indonesia Stock Exchange 2010-2014. This study uses the annual report as the data with a sample of the company is 26 observation data. Selection of research sample was conducted using purposive sampling nonprobability form. The annual reports used were obtained from sites www.idx.co.id. Data processing was done by using multiple linear regression and has been qualified classical assumption test. The results showed that the variable size of the company, positive and significant impact, while the variable managerial ownership, foreign ownership and independent commissioners significant negative effect on the Corporate Social Responsibility Disclosure. R-square value of 13.4% indicates that 13.4% of corporate social responsibility disclosure can be explained by the independent variables used in this study, while the remaining 86.6% is explained by other factors not be used as an independent variable in this study
PENGARUH PARTISIPASI DALAM PENYUSUNAN ANGGARAN, STRUKTUR DESENTRALISASI, DAN TEKNOLOGI INFORMASI TERHADAP KINERJA MANAJERIAL (STUDI PADA SKPK BANDA ACEH) Irzan, Mulya; Abdullah, Syukriy
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 purpose of this research is to test participation effect in arranging budgets, decentralization structure, and information technology for managerial performance (studies in work unit set in Banda Aceh). Population in this research is the work unit set of Banda Aceh). Total populations are 38 SKPK (76 respondents). The methodology of this research is using questioner. The result of this research is to show that partially and simultaneously, participation in arranging budget, decentralization structure and information technology affect managerial performance
PENGARUH DESENTRALISASI FISKAL, EFISIENSI DAN EFEKTIVITAS PENYERAPAN ANGGARAN TERHADAP AKUNTABILITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI ACEH Muraiya, Muraiya; Nadirsyah, Nadirsyah
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 study aims to examine the influence of fiscal decentralization, efficiency and effectiveness of budget absorption on the accountability of local financial reporting in Aceh Province by using audit opinion by BPK RI as a proxy of accountability of local financial reporting. Audit opinion was collected from Inspection Report which contained data on the Internal Control System. The samples of this research are the districts/municipals in Aceh Province which amounted to 23 districts/municipals as the final samples. Data of fiscal decentralization, efficiency and effectiveness of budget absorption were collected by Budget Realization Report, then data were analyzed using logistic regression analysis. The results of this research show that (1) fiscal decentralization, efficiency and effectiveness of budget absorption simultaneously have influence on the accountability of local financial reporting in Aceh Province, (2) fiscal decentralization has influence on the accountability of local financial reporting in Aceh Province, (3) efficiency of budget absorption has no influence on the accountability of local financial reporting in Aceh Province, and (4) effectiveness of budget absorption has influence on the accountability of local financial reporting in Aceh Province.
PENERAPAN BALANCED SCORECARD SEBAGAI ALAT UKUR PENILAIAN KINERJA PERUSAHAAN (STUDI KASUS PADA PDAM TIRTA DAROY BANDA ACEH) Syah, Fadiel Muhammad; Suparno, Suparno
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 study aims to look at how the company PDAM Tirta Daroy as Regional Owned Enterprises (enterprises) are enabled to provide services and the provision and management of water in the city of Banda Aceh using the Balance Scorecard. Intended use of the Balanced Scorecard method is to measure the performance of companies based on four perspectives: Financial Perspective, Internal Business Process Perspective, Customer Perspective, and Perspective Growth and Learning. As long as the company has only used performance measurement based on financial and operational aspects only. The data used in this research is secondary data and primary data. Secondary data is data obtained documentation from the company. Primary data obtained from the results of the questionnaire Spread to customer satisfaction and employee satisfaction, and interviews with management. From the results of measurements that have been made known that the performance of PDAM Tirta Daroy overall is quite good, it is shown by the value Scorecard resulting from any perspective. From the results of measurements that have been made known that the performance of PDAM Tirta Daroy overall is quite good, it is shown by the value Scorecard resulting from any perspective. Accurate performance measurement results are very important for management, both at the planning, decision-making and control, as well as in realizing the vision and mission of the company
PENGARUH PROFITABILITAS, LEVERAGE, DAN FEE BASED INCOME TERHADAP EARNING PER SHARE PADA BANK UMUM SYARIAH DI INDONESIA Karnila, Karnila; Fitri, Meutia
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 purpose of this study is to examine the effect of profitability, leverage, and fee based income foward to earning per share. Data used in this study is secondary data. Purposive sampling method is used to determine sample and the number of sample to axamine is 11. Number of observations are 44 islamic banking company which listed in Indonesia stock exchange from 2011 to 2014. Analysis method used are multiple linear regression by using SPSS 22. The study using profitability, leverage, and fee based income as independent variable, and earning per share as dependent variable. The result of this study shows that on F test, profitability, leverage, and fee based income to earning per share. On partial test T, profitability, leverage, and fee based income variable to earning per share
PENGARUH KEBIJAKAN PENGHAPUSAN SANKSI PAJAK DAN KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SPT TAHUNAN TERHADAP PENERIMAAN PAJAK PENGHASILAN ( STUDI KASUS WAJIB PAJAK BADAN YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA BANDA ACEH TAHUN 2014-2015) Kautsar, Al; Adnan, Adnan
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 purpose of this study was to examine the effect of the elimination of tax penalties and tax compliance in reporting annual tax return, the income tax revenues on corporate taxpayers registered in the tax office pratama Banda Aceh in 2014-2015.The method used in this study is simple random sampling. The sample in this research is the acceptance of corporate taxpayers and who obtain the removal of tax sanctions on the tax office in Banda Aceh. A total of 50 corporate taxpayers registered in the tax office in Banda Aceh year 2014-2015. The results of this study indicate that (1) the removal of sanctions taxes and tax compliance in reporting annual tax return simultaneously affected the tax revenue (2) the removal of sanctions the tax does not affect the tax revenue (3) tax compliance in reporting annual tax return affect the income of tax revenue
THE EFFECT OF RELATED-PARTY TRANSACTION, PROFITABILITY, LEVERAGE, AND EXECUTIVE EQUITY INCENTIVES ON THE OCCURRENCE OF ACCOUNTING IRREGULARITIES (AN EMPIRICAL STUDY ON NON-FINANCIAL COMPANIES LISTED ON IDX YEAR 2012-2014) Ashdiqa, Cut Chaira; Fahlevi, Heru; Afrianandra, Cut
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 purpose of this study is to examine the determinants of accounting irregularities from its management, financial activities, and conditions. Based on fraud triangle theory and agency theory, variables related party transaction, profitability, leverage, and executive equity incentives are hypothesized to affect the occurrence of accounting irregularities. The occurrence of accounting irregularities was measured using dummy variable based on the incidence of financial restatement which resulted from either error or fraud. By using purposive sampling method, this study has drawn sample of 46 companies and 46 matched-pairs from total non-financial companies listed in IDX year 2012-2014. The hypothesis testing is done through binary logistic regression. The result of this study shows that, related party transaction which was measured by the percentage of receivables with related partiesand profitability which was measured by ROA, have a significant positive impact on the occurrence of accounting irregularities. On the other hand, variable leverage measured by debt-to-equity and executive equity incentives measured by managerial ownership arenot significantly affectthe occurrence of accounting irregularities.
PENGUKURAN KINERJA PDAM DENGAN PENDEKATAN BALANCED SCORECARD (STUDI KASUS PERUSAHAAN DAERAH AIR MINUM TIRTA BENGI KABUPATEN BENER MERIAH) Fintari, Inda Harisa; Fachrizal, Fachrizal
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 study aims to look at how the company PDAM Tirta Bengi as Badan Usaha Milik Daerah (BUMD) are enabled to provide services, provision and management of water in the city of Banda Aceh using the Balance Scorecard. The data used are primary data obtained directly from the subject of research in the form of questionnaires and interviews. And secondary data is data documentation provided by the company, such as the company's financial reports, complaint data, and data on the number of customers. From the results of measurements that have been made known that the performance of PDAM Tirta Bengi overall is quite good, it is shown by the value Scorecard resulting from any perspective

Page 40 of 52 | Total Record : 511

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