cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nuraini A
Contact Email
nurainia@usk.ac.id
Phone
+6281319614541
Journal Mail Official
jimeka@feb.usk.ac.id
Editorial Address
Universitas Syiah Kuala, Fakultas Ekonomi dan Bisnis, Jurusan Akuntansi didukung oleh IAI KAPd Wilayah Aceh Kopelma Darussalam, Banda Aceh, Indonesia - 23111
Location
Kab. aceh besar,
Aceh
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
 45   46   47   48   49 
PENGARUH GENDER, ETHICAL SENSITIVITY, LOCUS OF CONTROL, DAN PEMAHAMAN KODE ETIK PROFESI AKUNTAN TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI UNIVERSITAS SYIAH KUALA Dara Yovita, Cut Safira; Rahmawaty, Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine some factors that may effect ethical behavior of accounting students of Syiah Kuala University. There are four variables hypothesized affect ethical behavior which are gender, ethical sensitivity, locus of control and comprehensif of accountant profession ethical code.The respondents are the accounting students of Syiah Kuala University who have attended courses in Auditing. The samples are collected using simple random sampling method and resulted 74 students become the final samples. This research uses multiple regression linear analysis.The result of this research show that simultaneous of gender, ethical sensitivity, locus of control and comprehensif of accountant profession ethical code have effect on ethical behavior of accounting students of Syiah Kuala University. Partially the research shows that all variables are significantly effected on ethical behavior of accounting students of Syiah Kuala University.Keywords: Ethical behavior, gender, ethical sensitivity, locus of control, comprehensif of accountant profession ethical code
PENGARUH PROFITABILITAS, INTEREST COVERAGE RATIO, RETAINED EARNING, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Syawal, Teuku Muhammad; Fachrizal, Fachrizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study is to examine the influence of profitability, interest coverage ratio, retained earning, and growth to bond ratings on non-financial companies listed in Indonesia stock exchange based on the information from the annual financial statement, Indonesia capital market directory, and Indonesia bond market directory with observation ranging from 2012 until 2014. The study type used in this study is hypothesis testing. The type of data used is secondary data. The study employed logistic regression analysis on a targeted population of 25 non-financial companies listed on the Indonesia Stock Exchange. The statistical tools used were SPSS (PASW Statistics) 18.0 version. The results shows that financial information regarding to the companies profitability (ROA and ROE) has positive influence to bond ratings, interest coverage ratio has positive influence to bond ratings. Then, retained earning has positive influence to bond ratings, while growth has negative influence to bond ratings. Simultaneously, all of the independent variables has influence the bond ratings.Keywords: Profitability, Interest Coverage Ratio, Retained Earning, Growth, Bond Ratings
PENGARUH INFORMASI LABA TERHADAP KOEFISIEN RESPON LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2011-2014) Sari, Novi Liya; Daud, Rulfah M.
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine and analyze the influence of the net income (PEPS) and income from operating activities (POP) to earnings response coefficient manufacturing company in 2011-2014. The research type used is a correlational study by purposive sampling method. The total research sample is 24 manufactur company.The data used in this research is secondary data which got from the financial statements which published by the center stock market reference at the Indonesia Stock Exchange. The multiple regression analysis model is used to test the hypothesis while processing the data using the statistical program SPSS 21. The results of this research shows that the (1) net income (PEPS) and income from operating activities (POP) simultaneously influance to earnings response coefficient (2) net income (PEPS) has negative influance to earnings response coefficient (3) income from operating activities (POP) has positive influance to earnings response coefficient.Keyword: Earnings Response Coefficient, Net Income (PEPS), Income from Operating Activities (POP)
PENGARUH INTERNET FINANCIAL REPORTING, KETEPATAN WAKTU PENYAMPAIAN INFORMASI KEUANGAN WEBSITE, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP ABNORMAL RETURN (Studi Empiri spada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014) Amelia, Dita; Linda, Linda
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research examines the effect ofinternet financial reporting, timeliness submission of financial information website, firm size, and profitability on abnormal return of mining company listed in Indonesia Stock Exchange in 2012-2014.Secondary data were sourced from the financial statements, published by the capital market reference center at the Indonesia Stock Exchange and list of daily stock price in Yahoo Finance. The research type used in this research is hypothesis testing, by using simple random sampling method. There are 90 samples of the data that become the object to be researched. This research uses multiple linear regression analysis to test the hypothesis.The results of this research show that simultaneous of internet financial reporting, timeliness submission of financial information website, firm size, and profitability have effect on abnormal return. Partially the research shows that (1) internet financial reporting have positive effect on abnormal return, (2) timeliness submission of financial information website have positive effect on abnormal return, (3) firm size have positive effect on abnormal return, and (4) profitability have no effect on abnormal return.Keywords: Internet Financial Reporting, Timeliness Submission Of Financial Information Website, Firm Size, Profitability, Abnormal Return.
ANALISIS HUBUNGAN PENGENDALIAN INTERNAL VERSI COSO TERHADAP INDIKASI KECURANGAN LAPORAN KEUANGAN PADA BAITUL QIRADH ANGGOTA PUSAT KOPERASI SYARIAH NANGGROE ACEH DARUSSALAM Yuwannita, Auliana; Ariani, Nita Erika
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Indications of fraud financial statements do not only occur in the public sector or in the banking sector, but can also occur in a cooperative sharia as Baitul Qiradh. Where indications of fraud financial statements occurred due to a weak internal controls in an agency. Internal control framework that identifies the factors that cause the occurrence of fraud established by the Committee of Sponsoring Organizations of Treadway Commission (COSO).This study aims to determine the relationship between the version of the COSO internal control of the financial statements toward indications of fraud (fraud) at Baitul Member Qiradh Sharia Cooperative Center (Puskopsyah) Nanggroe Aceh Darussalam. This study is a primary research using quantitative methods, by using a questionnaire as a research instrument. Questionnaires that successfully analyzed were 66 questionnaires. The data obtained from the questionnaires then processed using SPSS 21 software.This research included the census where data obtained from each employee's overall in Baitul Qiradh which are members of Puskopsyah. Because the population of this study is Baitul Qiradh member Puskopsyah NAD. Spearman Rank method used as a method of analysis to determine the relationship of the variables involved. The results showed that there is a significant relationship between the variables version of COSO internal control for indications of fraud financial statements with a value of coefficient of 0.609.Keywords: internal control, COSO, Indicative Financial Statement Fraud, Cooperative Sharia, Baitul Qiradh.
Pengaruh Flypaper Effect pada dana alokasi umum (DAU) dan pendapatan asli daerah (PAD) terhadap Pertumbuhan Ekonomi di Kota Banda Aceh (Studi Empiris pada Pemeritah Kota Banda Aceh Tahun 2008-2014) Mulya, Rahmatul; Bustamam, Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine and analyze the influence of the relationship flypaper to economic growth by the Regional Government of Banda Aceh. The research type used is a correlational study by sensus method. The results of this research shows that the (1) flypaper on PAD and flypaper on DAU simultaneously affect the economic growth in allocation to capital expenditures (2) flypaper on PAD positive effect on economic growth in allocation to capital expenditures. (3) GCG flypaper on DAU negatively affect economic growth in allocation to capital expenditures. Keyword: Flypaper effect, PAD, DAU, Capital Expenditures, Economic Growth.
Faktor-Faktor yang Mempengaruhi Pengungkapan Corporate Social Responbility (CSR) pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) tahun 2012-2015 dengan Menggunakan Islamic Social Reporting (ISR) Index sebagai Tolok Ukur Novrizal, Muhammad Fajrul; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Islamic Social Responbility (ISR) is an index of social responsibility disclosure (CSR) that has specific indicator on the ethical principles of Islam. In this study, assessment a level of CSR disclosure conducted on companies in the Jakarta Islamic Index (JII). This study aim to obtain an empirical evidence about the analysis of the factors that affect the disclosure of Corporate Social Responsibility (CSR). Factors used include profitability, types of industry, environmental performance and the size of the company. Measurement of Corporate Social Responsibility (CSR) is based on the category of Islamic Social Reporting (ISR) that used to calculate the Islamic Social Reporting index as seen from the companys annual report. This research is a quantitative research. The population of this research is all companies that listed in Jakarta Islamic Index totaling 30 companies sharia. The sampling technique used is Purposive sampling. The total sample is 16 companies sharia. Analysis of the data used to test classic assumptions and hypothesis testing with multiple regression method. The results of this study indicate that the environmental performance and the size of the company have a significant effect on the disclosure of Islamic Social Responbility. While profitability and industry type does not significantly affect the disclosure of Islamic Social Responbility in Indonesia.Keywords: Islamic Social Reporting, Corporate Social Responsibility, Jakarta Islamic Index, profitability, types of industry, environmental performance and the size of the company.
PENGARUH NEGOSIASI DEBT CONTRACTS, POLITICAL COST, FIXED ASSET INTENSITY, DAN MARKET TO BOOK RATIO TERHADAP PERUSAHAAN MELAKUKAN REVALUASI ASET TETAP (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Latifa, Cut Annisa; Haridhi, Musfiari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to determine the influence of debt contracts, political cost,, fixed asset intensity and market to book ratio to revaluation of fixed asset in manufacture companies listed in Indonesia Stock Exchange (BEI) during 2010 until 2014.The method used in this research is purposive sampling method. The sample of this research is manufacture companies listed in Indonesia Stock Exchange during 2010 until 2014, there are 86 manufacture companies observations fulfilling the sample criteria. The analysis method used in the research is logistic regression analysis.The result of this research shows that (1) debt contracts has negatively effect on fixed asset revaluation (2) political cost has no significant effect on fixed asset revaluation (3) fixed asset intensity has positively effect on fixed asset revaluation (4) market to book ratio has positively effect on fixed asset revaluation.Keywords fixed asset revaluation, debt contracts, political cost, fixed asset intensity and market to book ratio
PENGARUH THIN CAPITALIZATION, RETURN ON ASSET, DAN CORPORATE GOVERNANCE PADA PERUSAHAAN JAKARTA ISLAMI INDEX (JII) Ismi, Fadhil; Linda, Linda
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine the effect of independent variables on tax avoidance of companies listed in Jakarta Islamic Index (JII) in the period of 2011 to 2015.Independent variables used in this study are thin capitalization, return on asset,and corporate governance. Corporate governance is proxied by public ownrship, the proportion of independent directors, audit quality and audit comittee. By using purposive sampling method, from 30 companies listed in JII, 15 companies are choosed as the sample of this study.The type of data used in this study is secondary data which is financial statement. Collecting data technique used in this study is documentary. Data is analyzed by statistical analysis using a multiple regression analysis. Then data is processed by IBM Statistical Package for Social Science (SPSS) 23th version program. The result of the study show that 16,5% dependent variable or tax avoidance can be explained by independent variables. Simultaneously the independent variables have effect n tax avoidance. Individually thin capitalization, return on asset and the proportion of independent directors have positive effect on tax avoidance and insignificant, audit comittee have negative effect on tax avoidance and insignificant.While public ownership have positif effect on tax avoidance and significant, and audit quality have negative effect on tax avoidance and significant.Keywords : Tax avoidance, thin capitalization, return on asset, corporate governance, public ownership, the proportion of independent directors, audit quality, audit comittee.
Pengaruh Return On Asset,Bopo Dan suku Bunga Terhadap Tingkat Bagi Hasil Deposito Mudharabah Bank Umum Syariah Rahayu, Putri Ayu; Bustamam, Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is an empirical study titled on the Influence of ROA, ROA, and interest rates on the level profit sharing mudarabah Islamic commercial bank deposits. This study aims to determine simultaneously or partial influence of ROA, ROA, and interest rates on the deposits tingkat for mudharabah on sharia banks in Indonesia.The population in this study are all Islamic banks which submit financial statements to the bank Indonesia totaling as many as 10 banks. Due to insufficient sample size or less than 100 then the entire population made in the research sample. This research uses secondary data Islamic commercial bank's financial statements the period 2012-2014 provided websitus Bank Indonesia. Secondary data were then analyzed using multiple linear regression formula with the help of the SPSS.The results of the study explained that ROA positive and significant effect on the level of profit sharing mudarabah deposits in Islamic banks in Indonesia. BOPO and no significant negative effect on the deposits mudaraba tinhgkat for sharia banks in Indonesia. Interest rates positive and significant impact on the level of profit sharing mudarabah deposits sharia banks in Indonesia. Relations ROA, ROA and interest rates to the level of revenue sharing mudarabah deposits is relatively strong.But the role of ROA, ROA and interest rates in affecting the rate for deposits mudarabah Islamic banks in Indonesia is still less dominant in the appeal of other variables. Keywords: ROA, ROA, Interest Rate and Level Sharing Mudharabah deposits

Page 47 of 52 | Total Record : 511

 45   46   47   48   49 

Filter by Year

2016 2025


Reset
Filter By Issues
All Issue Vol 10, No 3 (2025): Agustus 2025 Vol 10, No 2 (2025): Mei 2025 Vol 10, No 1 (2025): Februari 2025 Vol 9, No 4 (2024): November 2024 Vol 9, No 3 (2024): Agustus 2024 Vol 9, No 2 (2024): Mei 2024 Vol 9, No 1 (2024): Februari 2024 Vol 8, No 4 (2023): November 2023 Vol 8, No 3 (2023): Agustus 2023 Vol 8, No 2 (2023): Mei 2023 Vol 8, No 1 (2023): Februari 2023 Vol 7, No 4 (2022): November 2022 Vol 7, No 3 (2022): Agustus 2022 Vol 7, No 2 (2022): Mei 2022 Vol 7, No 1 (2022): Februari 2022 Vol 6, No 4 (2021): November 2021 Vol 6, No 3 (2021): Agustus 2021 Vol 6, No 2 (2021): Mei 2021 Vol 6, No 1 (2021): Februari 2021 Vol 5, No 4 (2020): November 2020 Vol 5, No 3 (2020): Agustus 2020 Vol 5, No 2 (2020): Mei 2020 Vol 5, No 1 (2020): Februari 2020 Vol 4, No 4 (2019): November 2019 Vol 4, No 3 (2019): Agustus 2019 Vol 4, No 2 (2019): Mei 2019 Vol 4, No 1 (2019): Februari 2019 Vol 3, No 4 (2018): November 2018 Vol 3, No 3 (2018): Agustus 2018 Vol 3, No 2 (2018): Mei 2018 Vol 3, No 1 (2018): Februari 2018 Vol 2, No 4 (2017): November 2017 Vol 2, No 3 (2017): Agustus 2017 Vol 2, No 2 (2017): Mei 2017 Vol 2, No 1 (2017): Februari 2017 Vol 1, No 2 (2016): November 2016 Vol 1, No 1 (2016): Agustus 2016 More Issue