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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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TENDENSI KECURANGAN AKUNTANSI: PENGENDALIAN INTERNAL, LOVE OF MONEY, DAN INTEGRITAS Maghfirah, Maghfirah; Afrianandra, Cut; Fitri, Fauziah Aida
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.v8i4.25475

Abstract

This research aims to investigate the impact of internal control, love of money, and integrity on accounting fraud tendencies at the operations head office of PT. Bank Aceh Syariah. The study sample comprises staff in various roles, including customer service, tellers, accounting division, and finance officers, totaling 81 respondents. The research employed the purposive sampling method, and primary data were obtained through questionnaires administered to the participants. The analytical approach utilized multiple linear regression analysis. The findings reveal that, both simultaneously and partially, internal control, love of money, and integrity significantly influence the tendency of accounting fraud at PT. Bank Aceh Syariah's operations head office.
MANIPULASI AKRUAL DALAM PELAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA: APAKAH GOVERNMENT SIZE DAN KAPASITAS FISKAL MEMILIKI EFEK? Putri, Mirdaniati; Abdullah, Syukriy; Adnan, Adnan; Yusmita, Fifi
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.v8i4.24314

Abstract

This study examines the effect of government size and fiscal capacity on accrual manipulation in local government financial reporting in Indonesia. The sample in this study amounted to 179 districts and cities in Indonesia. The data used is secondary data from local government financial statements (LKPD) for the fiscal year 2020 audited by the Financial Audit Agency (BPK). This study used the Jones Model equation in calculating accrual manipulation. The data analysis method in this study used multiple linear regression analysis with the SPSS version 26 software. The results showed that the variables of government size and fiscal capacity jointly or simultaneously affect the manipulation of accruals in the financial reporting of local governments in Indonesia. Government size has a positive effect and fiscal capacity negatively affects accrual manipulation.
ANALISIS PERBANDINGAN KINERJA KEUANGAN KOTA SURABAYA SEBELUM DAN SAAT PANDEMI COVID-19 Mardiana, Yunita; Dwiyani, Alfiani; Lating, Ade Irma Suryani
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.v8i4.25868

Abstract

This study aims to analyze the financial performance of the Surabaya City Government before and during the COVID-19 pandemic. The research method used is quantitative descriptive by collecting secondary data from the Surabaya City Government Budget Realization Report from 2019 to 2021. The data is analyzed using several financial ratios, such as economic ratios, efficiency and effectiveness ratios, degree of fiscal decentralization, spending harmony ratios, and financial dependence. The results showed that the financial performance of the Surabaya City Government experienced a significant decline during the COVID-19 pandemic, especially in 2020. However, the Surabaya City Government still managed to maintain its financial performance well and obtained an unqualified opinion from the Supreme Audit Agency.
PENGARUH CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Kedathon, Dentamara; Utami, Endang Sri
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.v8i4.28405

Abstract

Financial reports from 2020-2022 on the IDX reveal diverse conditions in the food and beverage sub-sector. Several companies are facing profit decreases, with some not experiencing growth. The impact of the Covid-19 pandemic is a significant factor in these trends. Prolonged profit declines can lead to a decrease in company value. Additionally, ineffective corporate governance practices internally contribute to the deterioration of corporation value. This analysis intends to decide the impact of managerial ownership, institutional ownership, independent commissioners, and corporation size on corporation value. This analysis uses a population of all corporations in the food and beverage sub-company on the IDX term 2020-2022, a total of 31 corporations with a sample size of 17 corporations using the purposive sampling method to produce 51 observation data. This method of collecting analytical data is documentation that refers to the financial reports of food and beverage sub-sector corporations via the official IDX website. The results of the analysis state that managerial ownership, institutional ownership, and independent commissioners have a positive significant impact on corporation value. Meanwhile, company size does not affect corporation value.
TAX AND MICRO, SMALL AND MEDIUM ENTERPRISES: DEVELOPMENT AND FUTURE RESEARCH DIRECTIONS BASED ON BIBLIOMETRIC STUDY Hartanto, Hartanto; Pramuka, Bambang Agus
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.v8i4.27484

Abstract

This study aims to map the development and direction of research on tax and MSMEs and gain insight into future research prospects. The analysis was carried out based on the bibliometric method with the support of Publish or Perish and VOSviewer software and the Google Scholar database. Data was processed on the metadata of research publications from 2000 to 2022 across 998 journals. The results show that journal publications commenced in 2006, with fluctuating trends until 2016. Post-2016, there is consistent growth, with the highest spike of 280% in 2012 and a notable dip of -28.57% in 2011. Geographically, the research landscape is predominantly situated in Asia and Africa, with significant contributions from Indonesia, India, and Nigeria. India emerges as a standout, both in terms of prolific researchers and extensive collaborations. The network visualization of terms identifies eight distinct clusters, with emerging themes encompassing the profound impact of the COVID-19 pandemic, the transition towards a new normal, issues about empowerment and sustainability, and the crucial aspect of MSME tax compliance.
PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN, DAN PENGELOLAAN KEUANGAN DALAM MENINGKATKAN KINERJA UMKM DI KABUPATEN SLEMAN Widiawati, Ani; Wulandari, Ika
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.v8i4.28382

Abstract

The lack of understanding of financial literacy, financial inclusion, and financial management among MSME players makes it difficult for them to prepare financial reports, which can hinder the performance of MSMEs. This research aims to determine the influence of financial literacy, financial inclusion, and financial management on the MSMEs' performance. This research is a type of quantitative research. Sleman Regency is the location for this research. The population considered was 90,581 MSME actors. By calculating using the Slovin formula and getting sample results from 100 respondents, The sampling technique uses probability sampling. This research uses primary data and a Google Form questionnaire to collect the data. Data analysis in this research used the SPSS version 26 program. The data analysis methods used were instrument data testing, descriptive statistical analysis, classical hypothesis testing, multiple linear regression testing, and hypothesis testing. Based on the research results, financial literacy has a positive and significant effect on MSME performance, financial inclusion has a positive and significant effect on MSME performance, and financial management does not affect MSME performance.
DO CASH FLOWS AND BANK SIZE INFLUENCE STOCK RETURNS? Sari, Bella Mega; Espa, Vitriyan; Dosinta, Nina Febriana
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.v8i4.26743

Abstract

This research aims to determine the effect of cash flow statement components and bank size on stock returns. This study uses a signaling and stakeholder theory approach in the banking sector companies listed on the Indonesian stock exchange for 2017-2021. The unit analysis unit is determined based on the purposive sampling method so that the research data derived from financial statements are one hundred eighty-five. The results showed that operating activity cash flow and financing activity cash flow positively and significantly affect stock returns. The investment activity cash flow and bank size do not affect stock returns. The investment activity cash flow and bank size are not always a concern of investors in making investment decisions and estimating returns in a company. The operating cash flow and financing cash flows are essential indicators for investors in making investment decisions in the capital market. The operating cash flow and financing cash flow act as positive signals on stock returns, especially for related stakeholders.
ANALISIS CURRENT RATIO DAN NET PROFIT MARGIN TERHADAP HARGA SAHAM PADA PERUSAHAAN JASA GROSIR DI BEI Novaliana, Ika; Dekrijanti, Indra; Mahendra, Prasetya Tri; Kinasih, Aprilia Wulan
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.v8i4.28209

Abstract

This study aims to determine the effect of the current ratio and net profit margin on stock prices carried out by large trading sub-sector service companies (wholesalers) listed on the Indonesia Stock Exchange. The population of this study is large trade (wholesale) sub-sector service companies listed on the IDX in 2021-2022. Forty companies were determined as samples based on the purposive sampling method. This quantitative study used secondary data and multiple regression analysis to analyze the data. The results of this study revealed the current ratio has a negative and significant effect on stock price and net profit margin has a positive and significant effect on stock price. Current ratio and net profit margin simultaneously affect stock price. The current ratio negatively affects stock price, while net profit margin positively affects stock price.
KUALITAS PELAPORAN KEUANGAN SKPK, PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL, KEBIJAKAN AKUNTANSI DAN PENGENDALIAN INTERNAL DI SATUAN KERJA PERANGKAT ACEH Ramadhana, Andriansyah; Saputra, Mulia; Fachruddin, Rudy
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.v8i4.27636

Abstract

This study aims to examine the influence of the application of accrual-based government accounting standards, accounting policies, and internal controls on the quality of financial reporting in the Aceh Work Unit. The population of this research is all SKPA in the Government of Aceh, totaling 48 SKPA with a sample of 96 people. The data analysis method in this study is multiple regression analysis processed using the SPSS (Statistical Package for Social Science) program based on the answers from the respondents. The results showed that the application of accrual-based government accounting standards, accounting policies, and internal control partially and simultaneously affected the quality of reports and financial statements.
DETERMINANTS OF INTERNET DISCLOSURE TRANSPARENCY ON ZAKAT MANAGEMENT ORGANIZATIONS IN INDONESIA Khomsatun, Siti; Fikry, Rifqi Roushan
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.v8i4.27111

Abstract

This study's purpose is to examine the influence of Zakat Management Organization (OPZ) characteristics on the transparency of Internet disclosure. There are four independent variables such as the size of OPZ, the presence of external auditors, under the auspices of the corporation status, and institution type. The size of OPZ is measured by the ln of the total assets, whereas the existence of the external auditor, the auspices of the corporation status, and the type of institution use dummy variables. The sample of this research is 32 OPZ in Indonesia with the research period 2018. The results show that the size of OPZ, the presence of auditors, and the ownership status of the institution had a significant positive effect on the transparency of Internet disclosure. However, the type of institution (BAZ or LAZ) does not affect the transparency of internet disclosure at OPZ. The percentage of disclosure of internet disclosures, such as content and presentation on the OPZ website, has increased from previous studies.

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