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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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ANALISIS PERBEDAAN KINERJA KEUANGAN PENDAPATAN ASLI DAERAH PEIODE OPINI NON WTP DAN PERIODE OPINI WTP (Studi Pada Kabupaten/Kota di Provinsi Aceh Tahun 2013-2014) Dari, Yuni Wulan; Yahya, M Rizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine and analyze the differences in financial performance of local revenue (PAD) during the periods of non unqualified opinion and unqualified opinion among districts/municipalities within Aceh Province Aceh in 2013-2014. Population of the study is 23 districts/municipalities of Aceh province. Using purposive sampling technique, 10 districts/municipalities were choosen as the sample of the study according to the criteria that those districts/municipalities should have audit opinion improvement, from non unqualified in 2013 became unqualified in 2014. The data used was the budget realization statement of each district/municipality for the year 2013-2014. Paired sample t-test was used to analyze the data.The results of the study showed that the financial performance of local revenue (PAD) during non unqualified opinion period have no different compare to qualified opinion period in districts/municipalities of Aceh Province for the year 2013-2014. In the aspect of the degree of fiscal decentralization and financial independence ratio, financial performance of local revenue during non unqualified period differs from unqualified period. In addition, based on the effectiveness and growth of local revenue ratios, financial performance of local revenue in districts/municipalities of Aceh Province have no different within these two periods.Keywords: Financial Performance, Local Revenue (PAD), Audit Opinion, Degree of Fiscal Decentralization, Effectiveness of Local Revenue (PAD) Ratio, Growth of Local Revenue (PAD) Ratio, and Financial Independence Ratio.
PENERAPAN METODE ACTIVITY-BASED COSTING DALAM PENETAPAN TARIF JASA RAWAT INAP PADA RUMAH SAKIT CUT MEUTIA LANGSA Waleny, Fina Maghfira; Basri, Hasan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The study aims to determine the application of activity-based costing method in determining the rates of hospitalization services in public hospitals Cut Meutia Langsa. The method used are descriptive and comparative analysis. Data used in the research are primary and secondary data, which are gotten from intern company in 2015. Primary data gotten from interview and direct observation, meanwhile secondary data gotten from hospitals cost report.The use of the Activity-Based Costing method in the determination of tarrifs for inpatient services presented more accurate and precise. So that the result from this research show that rate of the hospitalization was distored (undercostind and overcosting). Undercosting occur in Super VIP room rates, while the rates for rooms VIP Exclusive, I, II, and III were experienced undercosting.Keywords Activity-Based Costing, cost, cost driver, and tariff for inpatient service
PENGARUH DUKUNGAN MANAJEMEN PUNCAK DAN KEMAMPUAN TEKNIK OPERATOR SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS INFORMASI AKUNTANSI (Studi pada Lembaga Keuangan Mikro di Kota Banda Aceh) Ikhsan, Muammar; Bustamam, Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aimed to examine the effect of top management support and the operator technical ability accounting information system on the quailty of information system at micro finnance institutions in Banda Aceh. The sampling method using census method. In this study the data needed all population sampled 51 people. The collection of data and information needed in the study conducted by the research field. The data used is primary data obtained directly from the subject of research in the form of a questionnaire. Assessment of the effect of independent variables on the dependent variable is done by using a multiple regression model using SPSS 20. The results showed that either partially or simultaneously, top management support and the operator technical ability affects the quailty of information system at micro finnance institutions in Banda Aceh. Keywords top management support, the operator technical ability, accounting information system, quality of information system and micro finnance institution.
ANALISIS PENGGUNAAN METODE RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING, AND CAPITAL (RGEC) DALAM MENGUKUR KESEHATAN BANK PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2012-2014 Khalil, Muhammad; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research aims to analyze the usage of Risk Profile, Good Corporate Governance, Earning and Capital (RGEC) method to measure bank health on Islamic Banks in Indonesia between 2012-2014. This research used RGEC method which is an innovation from Capital, Asset, Management, Earning, Liquidity and Sensitivity to Market Risk (CAMELS) method to analyze and measure bank health by using composite rank calculation on financial report. Total Islamic banks in this research are 11 banks, which are Bank Syariah Mandiri, BNI Syariah, Bank Muamalat Syariah, Bank Mega Syariah, BRI Syariah, BCA Syariah, Bank Syariah Bukopin, Bank BJB Syariah, Bank Panin Syariah, Bank Maybank Syariah and Bank Victoria Syariah. The result during 2012-2014 period showed that bank with the healthiest predicate in 2012 was Bank Muamalat Syariah, and in 2013 were Bank BNI Syariah and Bank Mega Syariah 2013 also in 2014 were bank Bank Panin Syariah and Bank BNI Syariah.Keywords: RGEC Method, Risk Base Bank Rating
PENGARUH KECUKUPAN MODAL DAN KOMPETISI TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA Mauliza, Dessy; Daud, Rulfah M.
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study is conducted to analyze the influence of capital adequacy and competition against sharia banks profitability. This study applied census method , where studys population was all sharia bank enlisted in Bank of Indonesia within 2013 until 2015 period. Data used in this study were secondary data.Results of this study show that capital adequacy and competition together influenced sharia banks profitability. Partially, capital adequacy had negative influence against banks profitability while competition had positive influence against sharia banks profitability.Keywords Capital Adequacy Ratio, Competition, Profitability (ROA).
PENGARUH MARKET VALUE ADDED, ECONOMIC VALUE ADDED, KEBIJAKAN DIVIDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Syahirah, Cut Sarah; 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

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Abstract

The purpose of this study is to examine the effect of market value added, economic value added, dividend policy and managerial ownership on firm value of manufacturing companies listed in Indonesian Stock Exchange in the period of 2010 to 2014. By using purposive sampling method, from 125 manufacturing companies listed in Indonesian Stock Exchange, 24 manufacturing companies are choosed as the sample in this study.The results of the study show that dependent variable or firm value can be explained by the four of independent variables. Simultaneously the four of independent variables have effect on firm value. Market value added, economic value added, dividend policy, and managerial ownership have significant positive on firm value.Keywords: Market Value Added, Economic Value Added, Dividend Policy, Managerial Ownership, Firm Value
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN PENERAPAN METODE FULL COSTING PADA UMKM KOTA BANDA ACEH Maghfirah, Mifta; BZ, Fazli Syam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Calculation and acquisition cost of production is strongly Influenced by the application of the method right, so the cost of production is obtained to indicate the actual value occurs. This study conducted on Banda Aceh micro, small and medium enterprises, especially processing businesses of tofu. The purpose of this study is to analyze the production cost price calculation and allocation of costs applied by Banda Aceh micro, small and medium enterprises with the calculation the cost of production using the full costing method. The type of data used in this study is qualitative data which presented in a descriptive or shape description, and quantitative data is presented in the numbers. Sources of data derived from primary data results of interviews conducted with business owners tofu in Banda Aceh, and secondary data obtained from the literature review and other literature that supports the writing of this study. The results indicate that the acquisition cost of production using the full costing method is better in analyzing production costs, its caused the calculation cost of production using the full costing method has included all overhead costs, both fixed and variable during the production process.Keywords Cost of Production, Full Costing, Process Cost
ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI BERBASIS DATA PADA SISTEM PERSEDIAAN DAN PENJUALAN (STUDI KASUS PADA CV PRIMA MOTOR, BANDA ACEH) Risky, Sheila Fathia; Evayani, Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The system inventory and sales is a thing that is not familiar to a company. CV Prima Motor is a company engaged in workshop (automotive). Handling data using manual systems resulting in frequent errors. In the development of the company to see the existence of stock items are still using manual systems so that it takes a very long time. Same is the case with a system inventory, sales system on the company also still use the manual system so that employees are very easy of doing the cheating. The goal of the research is to design an information system accounting-based data on inventory and sales systems in order to facilitate employees in search of stock items and reduce fraud committed by employees. Design system uses the Visual Basic 6.0 programming language and MySQL as its data base. In this study using qualitative descriptive method.The results of this research is to produce an application that can perform inventory control and sales transactions that are more informative so it can make the goods that enter or exit. Keywords: System inventory, Sales System, Visual Basic 6.0, Database
PERANCANGAN BASIS DATA PENDAPATAN CARGO DAN PENCATATAN DATA PELANGGAN MENGGUNAKAN VISUAL BASIC 6.0 PADA PT INTAN LUBUK PERTAMA Ginanti, Maulidya Sahira; Evayani, Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this reaseach is to determine how the income accounting information systems and customer data records that are running at PT Intan Lubuk Pertama. The company is still using manual systems to perform each transaction. This resulted in the company slow in presenting relevant information, so can not work effectively and optimally in serving the required reports. According to these problems, the authors are interested in doing research with the title "Designing Database cargo revenue and customer data records using Visual Basic 6.0 on PT Intan Lubuk Pertama".Data used in this study is qualitative data, using descriptive research method, further data collection techniques using field study consisted of interviews, observation, and literature were obtained directly from the company. This design tool uses Diagram Context, Data Flow Diagrams (DAD), Entity Relationship Diagram (ERD), and normalization. Then will proceed to the design database, input and output.Based on the results of the study authors found that 1) Procedures company's revenue system does not operate effectively. 2) Weakness of the documents used, recording transactions and reports generated revenue is still done manually. 3) The process of designing the produce information that is processed and used, shorten the time in the presentation as well as allow companies to calculate the revenue earned for each report the calculation of the company's revenue is generated automatically.KeywordsDesign, Accounting Information Systems, Revenue, Visual Basic 6.0
Perancangan Database Sistem Informasi Akuntansi Siklus Penjualan dengan Menggunakan Model REA (Studi Kasus pada PT Yudi Putra, Medan) Utamy, Ulfah; Evayani, Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this reaseach is to design database accounting information system selling cycle by applying the REA model in PT Yudi Putra. The company is located in Medan, North Sumatera which is a company engaged in agricultural exporter. PT Yudi Putra still use manual system of accounting information, it is proper to this company to have a good accounting information system.Data used in this research are primary data in the form of direct interviews with the parties involved in the sales process and secondary data such as documents used by the company in the sales process. The data obtained is used to identify the sales process and implement REA model and then design the database of accounting information systems sales cycle. The results of this study indicate that the accounting information system database design sales cycle by using the REA model has been applied to the PT Yudi Putra so that accounting can be run in real time.Keywords design, database, accounting information system, sales cycle, REA model.

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