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
 47   48   49   50   51 
PENGARUH REMUNERASI TERHADAP MOTIVASI DALAM PELAYANAN PUBLIK (Studi pada kantor Kejaksaan Tinggi Aceh) Mukhti, Iqbal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 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 was to look at the influence of remuneration on employee motivation High Prosecutor's Office in Aceh. Data used in this study are primary data using techniques of data collection through the distribution of questionnaires to respondents. Results of research can be concluded is based on the results of data processing using SPSS.v.22.0 program. show the whole statement is valid because it has a significance level below 5%. Whereas if done manually, the correlation value is obtained each statement should be compared with the critical value product moment correlation where the results showed that all the statements have correlation values above the critical value of 5% indicates output reliability testing with Cronbach alpha of the 15 questions have been answered respondents , it can be seen that the alpha to variable remuneration (X) = 0.759 and Public Service Motivation (Y) = 0.900. So that the research results are statistical equations Y = 1.107 + 0.789 x.KeywordsRemuneration, Motivation, Public Service
PENGARUHPENGALIHANPAJAKBUMI DANBANGUNANPERDESAAN DANPERKOTAAN TERHADAPBELANJAMODAL DENGANPENDAPATANASLIDAERAH SEBAGAIVARIABEL PEMODERASI (StudiEmpirispada Kabupaten/KotadiProvinsiAceh) Zikri, Unazir Achmad; Asmara, Jhon Andra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

Thisstudyaimedto examinetheeffectofthetransitiontaxlandandbuildinginvillage and citytowards capitalexpenditurewithregionalrealrevenueasthemoderatingvariable.Thedatausedin thisresearchhis secondarydata.Thesamplewastakenby purposivesamplingmethodand thenumberofsamplesobtained were17 district/cityintheprovinceofAcehin2014 and 2015.Theanalysistechniqueusedismoderatedregression analysisusingSPSS 23.This study uses tax land and building in village and city as the independent variable and capital expenditureasthedependentvariable,andthenregionalrealrevenueasthemoderatingvariable.Theresultsof thisstudy indicatethatthe simultaneoustesting(testF),taxlandandbuildinginvillageandcityandregionalreal revenuehasaneffectoncapitalexpenditure.Inthepartialtest(ttest),variabletaxlandandbuildinginvillage andcityandregionalrealrevenuehasno effectoncapitalexpenditure.Keywords:Taxlandandbuildinginvillageandcity,capitalexpenditure,andregionalrealrevenue
Kesiapan Aparatur Desa Dalam Pelaksanaan Pengelolaan Keuangan Desa Secara Akuntabilitas Sesuai Undang-Undang Nomor 6 Tahun 2014 Tentang Desa ( Studi pada Beberapa Desa di Kabupaten Pidie) Husna, Saifatul; Abdullah, Syukriy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

The laws of Republic Indonesia No. 6 year 2014 concerning the Villages is a product of the reformation era that became initial form of village autonomy in governing nor managing the Villages finance. Considering the funds received by the village is sufficiently a large number and keeps increasing every year, then in governing and managing villages finance, it required for reliable village apparatuses capacity and other appropriate fasilities in order to make the implementation more purposeful and more accountable. This study was conducted to provide empirically overview about the readiness of village apparatuses in implementating village finance in accountability in accordance to Law No. 6 of 2014 concerning the village. This research was conducted in eight villages in District of Pidie, consists of, Bintang Hu, Dayah Baroe, Nien Lambideng, Arusan, Deyah Blang, Ribeun, and Lampoh Sirong. This research is descriptive study which used qualitative data by conducted interview and documentation. The result shows that in eight villages sampled, only one village were not ready in the planning process and accountability of village finance. The problem faced by village apparatuses in managing villages finance is the lack of qualified human resources and have understanding about management of villages finance, it results the village apparatuses prefer to use third parties services in preparing and formulating the reports required.Keywords: The Laws of Village, Village Apparatuses Capacity, Villages Finance Management, Accountability
TINGKAT PENGUNGKAPAN WAJIB PERBANKAN SYARIAH DI INDONESIA Wahyuni, Cut Eka; Diantimala, Yossi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

This study aimed to test the level of mandatory disclosure of Islamic banking in SFAS 105 about mudharaba and SFAS 106 about musyarakah. This variable was measured by exposure of Islamic banking to disclose the items contained in SFAS 105 and SFAS 106. Disclosure was measured by the level of adherence to the items of disclosure (mandatory disclosure items) which are arranged in SFAS 105 and SFAS 106. In this research,samplingwas conductedbyusing purposive samplingto obtain a sample according to the criteria. The type of data in this research is secondary data, which is refers to information gathered from existing resources. Collecting data by using documentation technique is the method of data collection which is done by collecting the entire secondary data and all the information that is used to resolve the problems that exist in the document. The results showed that the index of disclosure in SFAS 105 about Mudharabah and disclosure index in SFAS 106 about Musharaka showed that compliance level of index is higher, so the level of disclosure if the required on Islamic banking is higher to as compliance lever.Keywords: Disclosure Index, SFAS 105 About Musharaka, SFAS 106 About Musharaka
PENGARUH TINGKAT HUTANG DAN ARUS KAS AKRUAL TERHADAP PERSISTENSI LABA (STUDI PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014) Fitriana, Nurul; Fadhlia, Wida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

This research examines the influence of leverage and accrual cash flow to the earnings persistence on property and real estate companies listed in Indonesia Stock Exchange in 2010-2014. The research type used in this research is hypothesis testing, by using purposive sampling method and there are 150 samples to be analized of data that become the object to be researched.The data type used is secondary data obtained from the financial statements ended on 31 December, published by the capital market reference center in the Indonesia Stock Exchange. The analysis used is multiple linear regression to test the hypothesis.The results of this research are leverage and accruals cash flow simultaneously have an effect on earnings persistence. Leverage has a significant influence toward earnings persistence, nevertheless Accruals Cash Flow does not have influence toward earnings persistence. Keywords Leverage, Accruals Cash Flow and Earnings Persistence.
PENGARUH BIAYA OPERASIONAL, DANA PIHAK KETIGA DAN NON PERFORMING FINANCE TERHADAP PERTUMBUHAN LABA PADA PERBANKAN SYARIAH DI INDONESIA TA, Cut Marliana; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

This study aimed to examine the effect of operational cost, third parties fund and non performing finance to income growth. The data used in this research is secondary data. The sample was taken by purposive sampling method and the number of samples obtained were 44 Islamic banking companies registered in Bank Indonesia from 2011-2014. The analysis technique used is multiple linear regression using SPSS 22.This study using operational cost, third parties fun and non performing finance as independent variable and income growth as the dependent variable. The results of this study indicate that the simultaneous testing (F test), variable operational cost, third parties fundm and non performing finance to income growth. In the partial test (t test), variable operational cost, third parties fund, and non performing finance has an effect on income growth.Keyword : Income growth, operational cost, third parties fundm and non performing finance.
ANALISIS PERBANDINGAN PREDIKSI KEBANGKRUTAN PERUSAHAAN DENGAN MENGGUNAKAN MULTIVARIATE DISCRIMINANT ANALYSIS DAN REGRESI LOGISTIK PADA PERUSAHAAN PERTAMBANGAN BATUBARA PERIODE 2010-2014 Asnita, Rozza; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

This research objective is to predict the bankruptcy in sector property and real estate which listed in Indonesia stock exchange: using discriminant analysis and logistic regression period 2010-2014. Sampling methods used in the research was purposive sampling. The hypothesis examination is tested by discriminant analysis and logistic regression analysis to determine significant differences in financial ratios such as current ratio, leverage ratio, net profit margin, debt to equity, operating profit margin, total asset turnover to distinguish a group of companies that are considered insolvent and not statistically bankrupt on listed companies in Indonesia stock exchanges in coal mining sector during the period of 2010-2014. The data source of this research come from Indonesia Stock Exchange (IDX).The result of this research showed that the accuracy of the models using Discriminant analysis was 80.4% and Logistic Regression Analysis was 88.2%. In the discriminant analysis showed that the significant variables were leverage ratio and net profit margin. As for the second logistic regression showed that significant variables were leverage ratio, net profit margin, and total assets turnover that could affect the company's bankruptcy prediction coal mining sector in the period 2010 to 2014.Keywords bankruptcy, current ratio, leverage ratio, net profit margin, debt to equity, operating profit margin, total asset turnover, logistic regression. discriminant analysis.
PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, UKURAN, DAN AKTIVITAS PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2012-2014 Ismaida, Putri; Saputra, Mulia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 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 of growth of sales, profitability, size of firm, and activiy of firm on capital structure. The sample of this research was taken from property and real estate companies listed on Indonesia Stock Exchange at 2012-2014. The sample was taken using purposive sampling. The sample used was 126 companies. In order to test the hypothesis the statistical methods used was multiple linear regression analysis. Partially the results of this research shows that profitability and size of firm have positive and significant influence on capital structure, whereas growth of sales and activity of firm have no significant effect on the dependent variable. Meanwhile in the simultaneous test, the four independent variables are seen to have significant influences to the capital structure.Keywords: Capital structure, growth of sales, profitability, size of firm, and activity of firm
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA BAGI HASIL TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI ACEH AR, Rahmah; Zein, Basri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

This study aims to examine the influence oflocal income, general allocation fund, and revenue sharing fund on Economic Growth in Aceh province.The data used in this research is secondary data.Census method andtime seriesare used with a population of 23 districts/cities in Aceh province during the observation period 2011- 2014. Data analysis used is multiple linear analysis and hypothesis testing uses the coefficient of determination (adjusted R2), partial significance test (t), and significant simultaneous test (F).This study uses the independent variables:local income, general allocation fund, and revenue sharing fund, and the dependent variable: Economic Growth.The results showed that (1) the local income, general allocation fund, and revenue sharing fund simultaneously affect economic growth, and (2) local income, general allocation fund, and revenue sharing fund partially affect economic growth in the province.Keywords:Economic Growth, local income, General Allocation Fund, and revenue sharing fund
PENGARUH ARUS KAS OPERASI, BELANJA MODAL, DAN DIVIDEND PAYOUT RATIO TERHADAP PREDIKSI LABA PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ 45 TAHUN 2011-2015 Elfindari, Puput; Lautania, Maya Febrianti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

This study aimed to examine the effect of operating cash flow, capital expenditures, and dividend payout ratio on earnings predictions on companies listed in the LQ 45 2011-2015.Secondary data used were obtained from the financial statements published by the Indonesia Stock Exchange which is the reference center of the capital market in Indonesia. Type of study used in this study is hypothesis testing by purposive sampling method. There are 65 samples of data which is the object of research. The study's hypotheses were tested using multiple linear regression.The results of this study showed that simultaneous variable operating cash flow, capital expenditures, and dividend payout ratio affect the prediction of future earnings. Partially showed that (1) Operating cash flow significantly influence predictions of future earnings, (2) capital expenditures significantly influence predictions of future earnings, (3) dividend payout ratio significantly influence the future earnings forecast.Keywords Operating Cash Flow, Capital Expenditure, Dividend Payout Ratio and Earnings Prediction

Page 49 of 52 | Total Record : 511

 47   48   49   50   51 

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