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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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EFISIENSI DAN EFEKTIVITAS PENGGUNAAN MODAL KERJA PADA KOPERASI SYARIAH DI KOTA BANDA ACEH TAHUN 2011-2015 Jauhari, Rahman; Ridwan, Ridwan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to analyze the efficiency and effectiveness of the use of Working Capital at Sharia Cooperative Banda Aceh city in managing by using the ratio of activity and profitability as a measuring tool, that is comparing the level of net sales with the amount of Working Capital called the ratio of working capital turnover and profit margin (Profit from financing) compared to Working Capital distributed. The research population used is 5 active Sharia cooperatives in Banda Aceh city. The type of data collected collected is secondary, items in the financial statements related to the needs of the analysis. The results showed that the average working capital turnover is very fast, reaching 70.01 times in a year, meaning the faster the turnover the shorter the turnover period of 5 days from the start of the cash invested in the components of working capital until which back into cash. The value of return on investment is rather low, namely the average performance of working capital utilization is 10.62%. This figure is quite effective but less worth the efficiency. In conclusion, there is a difference between the achievement of efficiency and effectiveness in the use of working capital where the average efficiency of the use of working capital is higher than the average working capital usage effectiveness
THE INFLUENCE OF COMPANY CHARACTERISTICS ON MARKET REACTION, WITH QUALITY OF VOLUNTARY DISCLOSURE AS INTERVENINGVARIABLE (MANUFACTURING COMPANIES LISTED ON IDX PERIOD 2012-2016) Rahimah, Zulaikha; Diantimala, Yossi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objectives of this research are to examine the influence of company characteristics includes age of company, size, leverage, profitability, liquidity and growth on market reaction with quality of voluntary disclosure as intervening variable on manufacturing company listed on Indonesia Stock Exchange in 2012-2016. The research sample is the manufacturing company listed on Indonesia Stock Exchange in 2012-2016. The sample are collected using purposive sampling method and resulted 2012 and 2013 is as much as 113 companies, 2014 is 112 companies, 2015 as much as 107 companies and 2016 as much as 41 companies. In summarize the total observation for 5 years are 486. The data type used is secondary data obtained from the annual report of a company that listed on IDX. Then, the method used is path analysis. The research results show that simultaneously age of company, size, leverage, profitability, liquidity and growth have no influence on quality of voluntary disclosure, nevertheless the relation partially show that (1) age has no influence on quality of voluntary disclosure, (2) size has negative influence on earnings persistence, (3) leverage has no influence on quality of voluntary disclosure, (4) profitability has no influence on quality of voluntary disclosure, (5) liquidity has no influence on quality of voluntary disclosure, and (6) growth has no influence on quality of voluntary disclosure. Next results show that quality of voluntary disclosure has influence on market reaction (abnormal return), nevertheless the relation partially show that quality of voluntary disclosure has negative but significant influence on abnormal return. Mediation result shows that age, size and liquidity that mediate by quality of voluntary disclosure on market reaction. Meanwhile, quality of voluntary disclosure is not mediating the influence of leverage, profitability and growth on market reaction (abnormal return).
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFIT DISTRIBUTION MANAGEMENT PADA BANK UMUM SYARIAH TAHUN 2012-2015 fadil, Teuku Rifadil; Muniruddin, Said
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to analyze the factors affecting Profit Distribution Management at Sharia Commercial Bank in Indonesia. Dependent variable used in this research is Profit Distribution Management. Independent variables used in this study include capital adequacy, Financing Risk, effectiveness of third party funds, Bank age This study uses a sample of sharia banks registered in Bank Indonesia in the period 2012-2015. Data were collected using purposive sampling technique. The analysis test used is classical assumption test, hypothesis test, and multiple regression analysis test. The result of multiple linear regression test shows that the variable of Capital Adequacy, Financing Risk, has a significant positive effect on Profit Distribution Management. While the variable of Third Party Fund Effectiveness and Age of Bank have negative influence not significant to Profit Distribution Management. The result of this research is expected that management is better able to do product development based on the result that more in accordance with Islamic shariah
ANALISIS AKUNTANSI PEMBIAYAAN GADAI EMAS BERDASARKAN PSAK 107 (STUDI KASUS PADA BANK SYARIAH MANDIRI CABANG BANDA ACEH) Sari, Ayu Ramadhana; Arfan, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aimed to find out the accounting treatment of Islamic gold pawn that implemented by Syariah Mandiri Bank in Banda Aceh and to find out how the Statement of Financial Accounting Standard (PSAK) No. 107 about ijarah has been implemented. The research method used in this study is descriptive qualitative, with primary data source. The author collected the data by interviewing the head of pawn division of Syariah Mandiri Bank in Banda Aceh and used the data obtained as guidelines of ijarah accounting treatment that applied to the sharia gold pawn financing product. The results of this study found that overall Syariah Mandiri Bank has applied and enacted PSAK 107 (ijarah), Fatwa of National Sharia Council ofIndonesia No.26/DSN-MUI/III/2002, SE BI No. 14/7/DPbs dated 29 February 2012 and Civil Code article 2150 /d 1161 on pawn.
PENERAPAN PERATURAN MENTERI DALAM NEGERI NOMOR 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA (STUDI PADA DESA DI KECAMATAN TAPAKTUAN KABUPATEN ACEH SELATAN) Amalia, Ridha; Nadirsyah, Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research was to determine the suitability of village financial management (planning, implementation, administrative, reporting, and accountability) in Tapaktuan sub-district according to Ministry of Home Affairs Regulation No. 113 2014 concerning Village Financial Management. This research is an descriptive model by using qualitative approach. This research using census method. The population was 16 villages in Tapaktuan sub-district. The research was conducted by interviewing the village financial management official, respondents interviewed amounted to 47 people. The result of this research showed that in general the management of village finances in Tapaktuan sub-district in the planning, implementation and accountability stages are in accordance with the Ministry of Home Affairs Regulation No. 113 2014, but there are discrepancies in the administrative and financial reporting stages of the village.
PENGARUH TINGKAT PENDIDIKAN, KUALITAS PELATIHAN, DAN PENGALAMAN KERJA APARATUR DESA TERHADAP PEMAHAMAN LAPORAN KEUANGAN DESA (STUDI PADA KECAMATAN BANDA RAYA KOTA BANDA ACEH) murina, sasha; Rahmawaty, Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the effect of Education Level, Quality Training, and Work Experience on the Understanding Village Financial Report.The data used in this study is the primary data by spreading the questionnaire to the village apparatus in Banda Raya District of Banda Aceh.The population in this study is the village apparatus that exists in Banda Raya District of Banda Aceh. 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 variables was done by using multiple regressions model. The results of this research showed that both partially and simultaniously, The Level of Education, The Quality of Training, and Work Experience had an effect on The Understanding of The Village Financial Statements in the Banda Raya District of Banda Aceh
PENERAPAN STANDAR AKUNTANSI KEUANGAN SYARIAH PADA KOPERASI JASA KEUANGAN SYARIAH (STUDI PADA BAITUL QIRADH DI KOTA BANDA ACEH) IKHSAN, AMRUL; Haridhi, Musfiari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study is a descriptive study conducted on implementing SFAS (Statement of Financial Accounting Standard) Sharia to Baitul Qiradh in Banda Aceh. This study aims to know how the accounting practices regarding to financial statements presentation according to SFAS 101 towards the sharia financial statements presentation, the recognition, measurement, presentation and disclosure of murabaha transactions under SFAS 102 concerning murabaha and mudaraba accounting under PSAK 105 concerning mudaraba accounting applied to BaitulQiradh in Banda Aceh.The research method used is qualitative descriptive method. The object of this research is active BaitulQiradh in Banda Aceh. The data used in this study is the primary data sourced from Baitul Qiradh.The results shows that BaitulQiradh in Banda Aceh has not been able to apply accounting practices in accordance to Sharia SFAS. Therefore, BaitulQiradh management is expected to improve the human resources to be able to practicing accounting in accordance with Sharia SFAS 101, 102, and 105
PERGANTIAN CEO, PENGHINDARAN PAJAK, KOMPENSASI EKSEKUTIF DAN MANAJEMEN LABA STUDI KAUSALITAS PADA PERUSAHAAN MANUFAKTUR INDONESIA putri, natasya; Fadhilia, Wida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the influence of CEO turnover, tax avoidance and executive compensation on earnings management by using discretionary accruals as a proxy of earnings management. The samples of this research were the manufacturing firms listed in BEI (Indonesia Stock Exchange) between 2011 and 2015. The samples were selected by using purposive sampling on 24 companies with 120 observations. The Data were collected from annual report and data analyzed by multiple regression analysis. The results of this study shows that CEO turnover has influence on earnings management, tax avoidance has influence on earnings management, and executive compensation has no influence on earnings management.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, VARIABILITAS PENDAPATAN, CORPORATE TAX RATE, DAN NON DEBT TAX SHIELD TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2015 miraza, chairanisa natasha; Muniruddin, Said
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the effect of institutional ownership, managerial ownership, income variability, corporate tax rate, and non debt tax shield. The sample of this research was taken from manufacture companies listed on Indonesia Stock Exchange at 2011-2015. The sample was taken using purposive sampling. The sample used was 22 companies. In order to test the hypothesis the statistical methods used was multiple linear regression analysis. Partially the result of this research shows that managerial ownership, income variability, corporate tax rate, and non debt tax shield have significant influence on capital structure, whereas institutional ownership has no significant effect on the dependent variable. Meanwhile in the simultaneous test, the five independent variables are seen to have significant influences to the capital structure.
PENGARUH INFORMASI KEUANGAN DAN NON KEUANGAN TERHADAP INITIAL RETURN PADA PERUSAHAAN YANG MELAKUKAN PENAWARAN UMUM SAHAM PERDANA DI BURSA EFEK INDONESIA PERIODE 2014-2016 Nadia, Rizka; Daud, Rulfah M
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 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 financial information (Earning Per Share (EPS), Debt To Equity Ratio (DER) and Return On Asset (ROA)) and non-financial information (Reputation Underwriter and Reputation Auditor) to initial returns on companies that do Initial public offering in Indonesia Stock Exchange period 2014-2016. The type of research used is verification research with purposive sampling method. The target population of this study is all companies that conduct initial public offering (IPO) and subsequently listed its shares (lisiting) on BEI since January 1, 2014 s.d. 31 December 2016. After the selection there are 56 research target populations. The data used in this research is secondary data. Secondary data needed in this study can be grouped into two types of data that is quantitative and qualitative data obtained from the prospectus of the company that became the sample of this study. Hypothesis testing is used by performing multiple linear analysis.The results of this study indicate that Earning Per Share, Debt to Equity Ratio, Return on Asset, Underwriter Reputation, and Reputation Auditor jointly affect the Initial Return on companies that conduct initial public offering in Indonesia Stock Exchange period 2014 s.d. 2016. Earning Per Share partially effect on Initial Return on companies that conduct initial public offering in BEI period 2014 s.d. 2016. Debt to Equity Ratio partially has no effect on Initial Return on companies that conduct initial public offering in BEI period 2014 s.d. 2016. Return on Asset partially has no effect on Initial Return on companies that conduct initial public offering in IDX period 2014 s.d. 2016. Reputation Underwriter partially effect on Initial Return on the company offering initial stock in BEI period 2014 s.d. 2016. Reputation Auditors partially influence on Initial Return on the company performing shares in the stock period in 2014 s.d. 2016

Page 44 of 52 | Total Record : 511

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