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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 WAKTU PENETAPAN ANGGARAN DAN FISCAL STRESS TERHADAP SERAPAN ANGGARAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI ACEH Hanif, Imam; Suparno, suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
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 budget approval punctuality and fiscal stress to the budget absorption of the local governments in Aceh. The objects of this study are all the governments of districts and cities in Aceh (18 districts and 5 cities).The method used in this study is hypothetical testing. The data used in this study is secondary data obtained from Dinas Keuangan Aceh (DKA). The population in this study are all the governments of every districts and cities in Aceh for 3 years of observation (2013-2015). Data analyses method used in this study is multiple linear regression.The results of this study are either partially or simultaneously support the hypothesis that budget approval punctuality and fiscal stress affect the budget absorption of the governments of districts and cities in Aceh
ANALISIS EFEKTIFITAS DAN EFISIENSI PENGELOLAAN KEUANGAN DESA (STUDI PADA DESA DI KABUPATEN DELI SERDANG) Siregar, Fachrul Amanullah; BZ, Fazli Syam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Undang-Undang Nomor 6 Tahun 2014 on Villages explains that the Village is a legal community unity that has territorial boundaries to administer and administer government affairs, the interests of local communities based on traditional. Villages have the authority to organize and manage the interests of their own communities according to local conditions and social culture. The purpose of this study based on the formulation of the problems that have been stated above is to measure the level of effectiveness and efficiency of village finances in Deli Serdang District and Village Financial Management in Deli Serdang District and provide recommendations to overcome the problem. The type of this research is qualitative research. Qualitative research is research, where researchers collect and analyze data, integrate findings, and draw inferential conclusions using qualitative research methods in one study. In terms of effectiveness of financial performance development based on the use of ADD in 2016 seen that there are differences in the effectiveness level almost all villages used as research samples have a ratio of 100% or Effective, only a few villages that have a very low level of effectiveness such as Medan Estate village which has the effectiveness ratio of 69% or Less Effective, as well as the effectiveness analysis of DD use in 2016, which shows that the average use of DD has a ratio of 100% or Effective, it's just that some villages also seen still have a low level of effectiveness, such as village Bangun Sari has an effectiveness ratio of 31% or Not Effective, as well as Bintang Meriah village which only has a level of effectiveness ratio of 73% or Less Effective
PENGARUH FINANCIAL DISTRESS, KARAKTERISTIK EKSEKUTIF, DAN KOMPENSASI EKSEKUTIF TERHADAP TAX AVOIDANCE PADA PERUSAHAAN JAKARTA ISLAMIC INDEX Meilia, Putri; Adnan, Adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the effect of financial distress, executive characteristics, and executive compensation on tax avoidance. The sample of this research was taken from companies listed on Jakarta Islamic Index (JII) at 2011-2015. The sample was taken using purposive sampling. The sample used was 14 companies. In order to test the hypothesis, the statistical methods used was multiple linear regression analysis.The type of data used in this study is secondary data which is financial statement. Data analyzed by statistical analysis using multiple regression analysis. Then, data processed by IBM Statistical Package for Social Science (SPSS) program. Partially the result of this research shows that financial distress, executive characteristics, and executive compensations have significant influence on tax avoidance. Meanwhile in the simultaneous test, the three independent variables are seen to have significant influences to the tax avoidance.
AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ASET WAKAF PADA BAITUL MAL KOTA BANDA ACEH yuliani, niki wili; Bustamam, Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study has purpose to describe how accountability and transparancy in the management of waqf assets in baitul mal Banda Aceh . This study is descriptive qualitative study. Data is collected by interview to Baitul Mal Banda Aceh. The primary data collected by interview is used in this study. The results of this study indicate that generally, Baitul Mal Banda Aceh already has transparancy and accountability in its waqf assets management.
PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) PADA KPP PRATAMA BANDA ACEH Maulida, Cut Inayatul; Adnan, Adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to describe how self assessment system, tax audit, and tax collection on value added tax (VAT). The population in this study are taxpayers of individuals and entities within the scope of KPP Pratama Banda Aceh. Data is collected by documentation technique. The data used are data obtained from the documentation of KPP Pratama Banda Aceh. The influence of independent variable to dependent variable is done by using multiple linear regression model. The results of this study indicate that partially self assessment system and tax audit have no effect on value added tax (VAT) while tax collection has an effect on Value Added Tax (VAT) at KPP Pratama Banda Aceh. While simultaneously, self assessment system, tax audit, and tax collection have an effect on Value Added Tax (VAT) at KPP Pratama Banda Aceh.
PENGARUH PROFITABILITAS, TINGKAT HUTANG, DAN UKURAN PERUSAHAAN TERHADAP BOOK TAX GAP PADA PERUSAHAAN SUB-SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2012-2015 Riansa, Ikhsan; Rahmawaty, Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the influence of probitability, leverage, and firm size to book tax gap. The samples of this research are the Sub-Sektor Property and Real Estate firms listed in BEI (Bursa Efek Indoensia) in 2012-2015. The Samplesare collected using purposive sampling method and resulted 32 companies become the finalsamples. Data was analised by using the multiple regression analysis. The results of this research show that (1) profitability, leverage, and firm size simultaneously influence for book tax gap, (2) profitability has positive influence and significantonbook tax gap, (3) leveragenegatively influence and significantonbook tax gap, and (4) firm size positively influence and significant on book tax gap.
COMPARATIVE PERFORMANCE OF CORPORATE SOCIAL RESPONSIBILITY OF ISLAMIC AND CONVENTIONAL BANKS IN INDONESIA PERIOD OF 2011-2015 Fitri, Fauziah Aida; rahmawaty, rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to compare the performance of Corporate Social Responsibility in Islamic and Conventional Banks in Indonesia period of 2011-2015 and to find out which of the banks stream perform better than the other. The performance is measured by the Global Reporting Initiative Index. The research used in this study is by calculating the scoring values of each index, and hypothesis testing. By using Content analysis method and Paired Sample T-test, 10 populations were selected that met the criteria, 5 Islamic and 5 Conventional Banks that revealed their social performance by using Economic, Environment, and Social Index. The data that is being used is secondary data obtained through annual reports from the official website of each Islamic and Conventional Banks.The results of this study indicate that there is a slightly significant difference of the comparison performance in Corporate Social Responsibility of Islamic and Conventional Banks in Indonesia period of 2011-2015. This phenomenon indicate that every year Islamic Banks in Indonesia working hard in order to develop their performance in term of Economic, Environment, and Social disclosure to be a serious competitor for Conventional Banks in the future of time. Thus, Conventional Banks leads to the Corporate Social Responsibility disclosure performance.
PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER, KOMPETENSI AUDITOR, INDEPENDENSI, DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT (STUDI PADA AUDITOR BPK RI PERWAKILAN PROVINSI ACEH) Muhayoca, Risky; Ariani, Nita Erika
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The results of such audit examination by the BPK audit findings demonstrate the ability of auditors to detect errors contained in the financial statements that shows the good quality of the audit. This study aims to determine the effect of Computer Assisted Audit Technique, Auditor Competence, Independence, and Work Experience on Audit Quality. The data used in this study is the primary data by spreading the questionnaire on all BPK RI auditors Aceh Province Representative. The population in this study were all auditors at the office of BPK-RI Aceh representative.The process of collecting data and information needed in this research is done by field research (field research). The data used are primary data obtained directly from research subject in the form of questionnaire. The influence of independent variable to dependent variable is done by using multiple regression model.The results showed that both partially and collectively, computer-assisted audit techniques, auditor competence, independence, and work experience had an effect on audit quality on auditor BPK RI Representative of Aceh Province
ANALISIS BREAK EVEN POINT SEBAGAI DASAR PENGAMBILAN KEPUTUSAN PENETAPAN HARGA JUAL PADA USAHA KECIL DAN MENENGAH (UKM) DI KOTA BANDA ACEH Abdullah, Nuzuliani; BZ, Fazli Syam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to analyse the break even point on selling price determination, to know the difference of selling price between the one which is stated by SMEs in trading sector in Banda Aceh and the one which is the result of break even point analysis, and also to know the correlation between the break even point and selling price. Type of this research is statistical descriptive analysis. Population in this research are SMEs listed in Dinas Perindustrian, Perdagangan, Koperasi, dan UKM in Banda Aceh. Based on certain criterias, there are 30 SMEs as the samples of the research. This research shows that there is a difference betweet the rate of selling price determined by the SMEs and break even point analysis result. Based on correlation test, there is positive significant correlation between selling price and break even point.
PENGARUH BUDAYA ORGANISASI TERHADAP KUALITAS INFORMASI DENGAN SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL MODERASI Ramadhan, Purnama; Fachruddin, Rudy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research is aimed to verify the influence of the influence of organizational culture on the quality of information with the accounting information system as a moderation variable, survey on conventional banks in Banda aceh, Bank Mandiri, BNI ( Bank Negara Indonesia ) , BRI ( Bank Rakyat Indonesia) , and BTPN (Bank Tabungan Pensiunan Negara)and Bank BCA(Bank Central Asia). The population in this study are the users of the system at these banks were selected at random. There are randomly selected 50 people. The collecting of data and information needed in this research was done by field research.The data used is primary data collected directly from the subject of research by a questionnaire form. The testing of the influences of independent variables toward dependent variable with moderation variable as moderator was done by using multiple regressions model. The results showed that organizational culture has a significant effect on the quality of information. Accounting information system is not a moderating variable between the influence of organizational culture on the quality of information. The results of this study suggest that conventional banking in Banda Aceh should be able to improve the quality of information by running the function of the accounting information system so that the quality of information will be better.

Page 43 of 52 | Total Record : 511

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