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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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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 TINGKAT KESADARAN MASYARAKAT DALAM MEMBAYAR ZAKAT PERTANIAN Rusyadi, Abdul Latif; Imsar, Imsar
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 1 (2024): Februari 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i1.29555

Abstract

This study aims to investigate (1) whether farmers in Dolok Batu Nanggar Sub-district have comprehended trade zakat, (2) whether they possess the awareness to fulfill their agricultural zakat obligations, and (3) what reasons underlie the non-payment of agricultural zakat among them. Employing a qualitative approach, the research was conducted in Dolok Batu Nanggar Sub-district, Simalungun Regency. The study participants were fifteen rice farmers who met the nisab threshold for agricultural zakat. The primary focus was on understanding their awareness regarding agricultural zakat payment. Data were collected through observations, interviews, and document analysis, and analyzed through techniques including data collection, reduction, presentation, and verification. Findings revealed that while farmers in Dolok Batu Nanggar Sub-district possessed a basic understanding of agricultural zakat, they lacked comprehensive knowledge regarding its calculation, rates, and nisab. Moreover, there was a low level of awareness among these farmers regarding their agricultural zakat obligations. Of the fifteen informants, only three (20%) had paid their agricultural zakat, while the remaining twelve (80%) had not. Reasons for non-payment included insufficient understanding of agricultural zakat, prioritization of personal matters, and perception of insufficient harvest yield.
AKUNTABILITAS DESA MAJU Zulaini, Liza; Linda, Linda
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 1 (2024): Februari 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i1.26855

Abstract

This research aims to determine the influence of the role of village officials, the internal control system, the organizational commitment of the village government, and the use of the village financial system in Kutaraja District, Banda Aceh City. This type of research is quantitative research. The data used in this research is primary data obtained from distributing questionnaires to village officials in Kutaraja District, Banda Aceh City. The population in this study were all villages in Kutaraja District. Respondents in this study totaled 78 people. The sampling technique uses a census sample.The data in this study are from villages in Kuta Raja District, Banda Aceh because in Kutaraja District, only 33.3% of villages have IDM status as Independent Villages, the rest are still Developed Villages. The data analysis method used is multiple linear regression analysis using the SPSS version 25 application. The results of this research show that the role of village officials, the internal control system, the organizational commitment of the village government, and the use of Siskeudes simultaneously influence the accountability of village fund management. The results of this research also show that the role of village officials, the internal control system, and the use of Siskeudes have a positive effect on the accountability of village fund management, while the organizational commitment of the village government does not affect the accountability of village fund management in Kutaraja District, Banda Aceh City.
PENGARUH INFORMASI AKUNTANSI BIAYA DAN CSR TERHADAP NILAI PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN Sabrina, Zafirah Nur; Hidayat, Agus Taufik
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 1 (2024): Februari 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i1.29346

Abstract

This research aims to determine the effect of cost accounting information proxied by production costs and CSR disclosure on company value as proxied by Tobin's Q. The company that is the object of this research is a food and beverage sub sector manufacturing company listed on the Indonesia Stock Exchange (BEI). The sample in this study consisted of 11 companies using purposive sampling. The analysis model used in this research is a multiple linear regression analysis model. The t-test results show that the production cost variable has a negative effect on company value. Additionally, it is found that CSR disclosure also exhibited a negative correlation with company value, implying that companies engaging in more CSR activities may not necessarily witness a commensurate increase in their valuation. These outcomes contribute valuable insights into the complex dynamics between cost accounting, CSR practices, and corporate value in the context of the examined food and beverage sub sector on the Indonesia Stock Exchange.
SEBERAPA MASIF PENGHINDARAN PAJAK MELALUI HARGA TRANSFER DAN TATA KELOLA PERUSAHAAN YANG TERDAFTAR DI BEI? Veronika, Vera; Wardhani, Rulyanti Susi; Erwandy, Erwandy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 1 (2024): Februari 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i1.25370

Abstract

This study aims to analyze and demonstrate empirically the effect of transfer pricing, institutional ownership and managerial ownership on tax avoidance in manufacturing companies listed on Indonesia Stock Exchange in 2020-2021. The dependent variable in this study is tax avoidance, which is measured by ETR (Effective Tax Rate). The independent variables in this study are transfer pricing, institutional ownership and managerial ownership. The population in this study are all manufacturing companies listed on Indonesia Stock Exchange in 2020-2021. The sampling method in this study was purposive sampling with a final total samples of 26 companies. The data collection method used is a quantitative method with secondary data in the form of financial reports and annual reports of manufacturing companies listed on Indonesia Stock Exchange for 2020-2021. The method of data analysis in this study is the panel data regression analysis of the common effect model. The results showed that transfer pricing had a negative and significant effect on tax avoidance, institutional ownership had a negative and significant effect on tax avoidance and managerial ownership had a positive and significant effect on tax avoidance. Simultaneously, the three variables affect tax avoidance.
ANALISIS PENYUSUNAN LAPORAN KEUANGAN PESANTREN BERDASARKAN PEDOMAN AKUNTANSI PESANTREN Suhaini, Suhaini; Arfan, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 1 (2024): Februari 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i1.26122

Abstract

This research aims to determine and analyze the financial reports prepared by the Modern Maqamam Mahmuda Takengon Islamic boarding school and their conformity with the Islamic Boarding School Accounting Guidelines issued by Bank Indonesia and the Indonesian Accountants Association. This research is a type of case study research using a qualitative approach. The data sources used are primary and secondary data with data collection techniques using triangulation techniques consisting of interviews, observation, and documentation. The data analysis technique used is the Miles and Huberman model which consists of data reduction stages, data presentation, and concluding. The results indicate that the Maqamam Mahmuda Takengon Modern Islamic Boarding School has not prepared financial reports. The Maqamam Mahmuda Takengon Modern Islamic Boarding School only records cash receipts and disbursements. It is due to the lack of human resources owned by this Islamic boarding school and their ignorance of the Islamic Boarding School Accounting Guidelines as a reference in preparing their financial reports.
AKUNTABILITAS PENGELOLAAN DANA DESA DI KOTA BANDA ACEH: KOMPETENSI APARATUR, PARTISIPASI MASYARAKAT, DAN TRANSPARANSI Rosa, Indah Puspita; Jalaluddin, Jalaluddin; Abdullah, Syukriy; Batara, Gamal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 1 (2024): Februari 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i1.27676

Abstract

This study aims to determine the effect of apparatus competence, community participation, and transparency on the accountability of village fund management in Banda Aceh City. This type of research is quantitative research using primary data from questionnaires distributed directly to 73 villages in Banda Aceh City. The respondents in this study were 180 village heads, village secretaries, and village treasurers in Banda Aceh City. The sampling technique uses the simple random sampling method. The data analysis method uses the SPSS application version 23. The results show (1) apparatus competence, community participation, and transparency simultaneously affect the accountability of village fund management in Banda Aceh City, (2) apparatus competence has a positive effect on the accountability of village fund management in Banda Aceh City, (3) community participation has a positive effect on the accountability of village fund management in Banda Aceh City, and (4) transparency negatively affects the accountability of village fund management in the City Banda Aceh.
WHISTLEBLOWING: PERAN TANGGUNG JAWAB PRIBADI, LOCUS OF CONTROL, DAN PROFESIONALISME Harnold, Cut Shofira Maretti; Daud, Rulfah M.; Yulia, Aida; Ikhsan, Adhisyahfitri Evalina
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.26285

Abstract

This study aims to explore the intricate dynamics surrounding whistleblowing within the context of personal responsibility, internal locus of control, and professionalism. The study focuses on auditors employed at the Aceh Provincial Inspectorate, involving an examination of 52 respondents. Non-probability sampling was employed using the method of Saturation Sampling (Census) due to the limited population size. Data collection for the study took place in August 2021, utilizing a questionnaire. Subsequently, data was analyzed using the Multiple Linear Regression method, facilitated by SPSS 22.0. The results show personal responsibility emerged as a significant factor influencing whistleblowing behaviors among auditors. The internal locus of control did not demonstrate an effect on whistleblowing. Professionalism exhibited an impact on whistleblowing. Moreover, personal responsibility, internal locus of control, and professionalism collectively affected whistleblowing. This research contributes valuable insights to the field by shedding light on the nuanced interplay of personal responsibility, internal locus of control, and professionalism in shaping whistleblowing tendencies among auditors at the Aceh Provincial Inspectorate.
ANALISIS PENERAPAN SISTEM INFORMASI PENERIMAAN DAN PENGELUARAN BARANG (STUDI KASUS PADA PT ARAZ INTI LINE) Said, Muhammad Afiq Satrio; Kilay, Trisye Natalia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.28528

Abstract

Inventory management is a crucial aspect of any company that needs to be managed well. However, it has been discovered that at PT Araz Inti Line, only one employee is responsible for inventory entering and leaving the warehouse. This poses a risk of inventory discrepancies or loss. As a result, this research aims to analyze the implementation of the inventory receipt and expenditure information systems at PT Araz Inti Line. Qualitative data from primary sources such as interviews and observations and secondary sources such as documentation of inventory accounting information systems were used in conducting this research. The research methodology utilized descriptive data analysis techniques. The findings indicate that the receiving and releasing of goods at PT Araz Inti Line are not adequately implemented. There is a lack of proper segregation of duties for recording inventory in physical and rupiah terms. Additionally, essential documents such as goods receipt reports are found absent.
KINERJA KEUANGAN PERBANKAN TERHADAP PERTUMBUHAN LABA BANK SEBELUM DAN SELAMA PANDEMI COVID-19 Wahyuni, Darlisma Dwi; Lautania, Maya Febrianty; Dinaroe, Dinaroe
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.25298

Abstract

This study aims to analyze the effect of liquidity, solvency, and profitability on bank profit growth before and during the COVID-19 pandemic on banking companies listed on the Indonesia Stock Exchange in 20182021. This study uses secondary data with a purposive sampling technique in the IDX database and related banking, and the sample in this study is 19 banking companies listed on the IDX. From the research results, it was found that the loan-to-ratio, current ratio, debt-to-asset ratio, debt-to-equity ratio, net profit margin, and return on equity had a simultaneous effect on profit growth before and during the COVID-19 pandemic in banking companies. However, in terms of the COVID-19 effect on each variable, it has been found that there is no significant difference for each variable before and during COVID-19. It is believed this can happen because of the government's readiness through stimulus programs and the provision of low-interest rates, which greatly assist the banking industry. Furthermore, the banking policy of tightening credit during the COVID-19 period also helps banks to withstand the effects of COVID-19.
ANALISIS Z-SCORE PADA SUBSEKTOR KONSTRUKSI BANGUNAN DI BURSA EFEK INDONESIA Sa'adah, Lailatus; Fatiha, Ulan Supartini
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.25608

Abstract

The purpose of this study is to recognize the potential for bankruptcy formation of building construction companies listed on the Indonesia Stock Exchange for the period 2018-2022. The position of construction companies listed on the Indonesia Stock Exchange between 2018 and 2022 is determined by this study using the Altman Z-Score approach. This type of research is quantitative. This study uses secondary data, namely the company's financial statements from 2018 to 2002. As a representative sample for this study, four companies selected were those that have published audited financial reports for the past five years on the Indonesia Stock Exchange. Altman Z-Score is used to estimate the likelihood of bankruptcy in this study. Calculations with the Z-Score formula can classify companies in three states, namely healthy, gray, and potentially bankrupt. The results show that the position of the four research samples is different. PT Adhi Karya Tbk, PT PP Tbk, and PT Wijaya Karya Bangunan Gedung Tbk are likely to experience bankruptcy, while PT Acset Indonusa Tbk is in a gray position.

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