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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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CASH HOLDING PERUSAHAAN SEKTOR OTOMOTIF Salsabilah, Nadia; Lautania, Maya Febrianty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 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.v8i3.25029

Abstract

This research investigates the relationships between growth opportunity, net working capital, and cash conversion cycle with cash holdings of publicly listed automotive companies on the Indonesian stock exchange during the live years (2017-2021). The data used in this research was obtained from 14 publicly listed automotive companies, and collected through saturation sampling. This research employs a panel data regression model due to the data in this research sharing the characteristic of the data panel where the Fixed Effect Model (FEM) is assumed to be an appropriate model because the value of intercept in this research is individually different. Using Eviews 12, the first step is to assess whether the data follows a normal distribution and to evaluate the suitability of the FEM for this research. Finally, the estimation process is conducted to present the result of this research. This research shows that growth opportunities, net working capital, and cash conversion cycles simultaneously affect cash holding with an 80.17% confidence in explaining variations in cash holdings. However in partial, growth opportunity and cash conversion cycle do not affect cash holding, while net working capital negatively influences cash holding.
ARUS KAS, LABA AKUNTANSI, KARAKTERISTIK KORPORAT, DAN RETURN SAHAM PADA PERUSAHAAN SEKTOR BASIC MATERIAL Valentino, Gland William; Surianti, Surianti; Destriani, Mutiara; Dosinta, Nina Febriana; Rusmita, Sari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 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.v8i3.26724

Abstract

This study aims to determine the effect of cash flow, accounting earnings, firm size, and financing decisions on stock returns. The population in this study was basic material sector companies listed on the Indonesia Stock Exchange in the 2018-2021 periods. The sampling technique used a purposive sampling method with predetermined criteria and obtained a sample of 34 companies with 135 observations. The data of the companies' financial statements are obtained from the official website of IDX. This study analyzes panel data regression using the Random Effect Model with the help of Eviews 12 application. Furthermore, the results show that cash flow from operations, cash flow from investments, cash flow from funding, firm size, and financing decisions do not affect stock returns while accounting earnings positively affect stock returns. The results of this study indicate that investors capture the positive signals that the company has given through accounting earnings.
ANALISIS PERSEPSI DAN PENGETAHUAN AKUNTANSI PENGGUNA SAK ETAP TERHADAP SAK ENTITAS PRIVAT (EP) PADA PENYUSUNAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA KOPERASI DI KOTA BANJAR, JAWA BARAT) Suhendar, Endang; Rusmana, Oman; Putri, Negina Kencono
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 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.v8i3.26569

Abstract

The research aims to answer the phenomenon that occurs in the preparation of cooperative financial reports regarding changes in financial accounting standards from SAK ETAP to SAK EP by conducting an in-depth analysis through the Luder contingency model to identify and analyze accounting perceptions and knowledge of SAK EP. It is qualitative research with observation, interviews, and documentation as data collection techniques. The data collection is processed through 3 stages; orientation, exploration, and member check. The results concluded that; Stimuli: standardization of private entity financial reports (SAK EP) was approved by DSAK IAI on 30 June 2021. Producers Information: Explain that there is no information and training regarding changes to financial accounting standards to SAK EP. Implementation Barriers: The lack of literacy in financial accounting standards and the development of accounting guidelines in cooperatives have made cooperatives unaware of the accounting standard guidelines used and those that are currently being developed. The research implications expect the government to plan seminars and training programs so that cooperative human resources can prepare themselves for the change from SAK ETAP to SAK EP which will take effect in 2025.
DAMPAK PENGUMUMAN COVID-19 TERHADAP ABNORMAL STOCK RETURN DAN TRADING VOLUME ACTIVITY Nadya, Ria Cindy; Agustiningsih, Wulandari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 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.v8i3.24498

Abstract

This study aims to determine the impact of the announcement of COVID-19 on abnormal stock returns and trading volume activity. The variables were abnormal return and trading volume activity in 61 days, 30 days before and after the incident, and the day the COVID-19 incident occurred. This research is an event study. This study uses secondary data, namely the daily stock price and the active trading volume of each infrastructure company during the study period. The data analysis method used is the paired sample t-test and Wilcoxon signed rank test to determine the significant impact before and after the announcement of COVID-19. This study shows that there is no significant abnormal return, and the average abnormal return before the announcement of COVID-19 is smaller than after the announcement of COVID-19. There is significant trading volume activity on the day of the announcement of COVID-19 in the infrastructure sector in Indonesia, and the average trading volume activity before the announcement of COVID-19 is smaller than after the announcement of COVID-19.
IMPLEMENTASI PSAK 112 TENTANG AKUNTANSI WAKAF PADA LEMBAGA YAYASAN WAKAF HAROEN ALY BANDA ACEH Nurliza, Dinda; Fitri, Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 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.v8i3.22834

Abstract

The study objective is to assess the implementation of PSAK 112 for waqf accounting, covering recognition, measurement, presentation, and disclosure, at the Haroen Aly Banda Aceh Foundation. The method used is a qualitative method with a descriptive approach. This research uses primary data obtained from interviews. Data is processed by editing, organizing, and analyzing. The results of this study indicate that the Haroen Aly Wakaf Foundation has not fully implemented PSAK 112 regarding waqf accounting, several transaction characteristics in PSAK 112 have not been used and financial reports have not been fully prepared according to reporting standards as a nazir who manages waqf funds.
APAKAH PROFESIONALISME, KOMPETENSI, DAN PENGALAMAN AUDITOR DAPAT BERPERAN DALAM MENDETEKSI KECURANGAN? Arafah, Fauziah Nur; Suparno, Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 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.v8i3.23802

Abstract

This study aims to analyze the role of professionalism, competence, and experience of auditors in detecting fraudulent acts in the financial statements of the BPK RI Representative Office of Aceh. Data was collected by distributing questionnaires to 76 BPK RI Representative Office of Aceh auditors. Data were analyzed using multiple linear regression analysis methods, consisting of validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, hypothesis test, partial test, and simultaneous test, then processed using statistical products and solution software programs service (SPSS version 24). The results show that professionalism plays a role in detecting fraud, while competence and work experience do not play a role in detecting fraud. In addition, professionalism, competence, and experience simultaneously affect fraud detection.
KETEPATAN PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN SUBSEKTOR TELEKOMUNIKASI Perdana, Gilang; Fuad, Muhammad; Meutia, Tuti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 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.v8i2.24035

Abstract

This study examines the effect of profitability, capital structure, and company size on the timeliness of financial statements submission of telecommunications sub-sector companies listed on the IDX. Profitability is measured by Return on Assets (ROA), capital structure by Debt to Equity Ratio (DER), and company size by log total assets. The data used in this study are the financial reports of companies in the telecommunication sub-sector for the 2007-2021 period. Logistic regression analysis is used as an analysis method. The results found that the profitability and company size had a negative and insignificant effect on the timeliness of financial statements submission. Meanwhile, the capital structure has a positive and insignificant effect on the timeliness of financial statements submission. Simultaneously, profitability, capital structure, and company size do not affect the timeliness of financial statements submission.
RISET AKUNTANSI DI INDONESIA: INTEGRATED REPORTING DAN PELAPORAN KORPORAT Dosinta, Nina Febriana
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 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.v8i2.26308

Abstract

Integrated reporting (IR) was once questioned because standard setters in Indonesia have not required it. Corporate reports in Indonesia are voluntarily present in the form of IR. Although the preparation of IR in Indonesia is optional, it has been anticipated by reviewing corporate reporting research. Therefore, this study investigates IR in accounting research publications in Indonesia. This research uses a systematic literature review from 2017-2022 through nineteen articles in accounting journal publications indexed by the Science and Technology Index (SINTA) 1 and 2. The results show that research on IR in Indonesia began in 2017 with the dominance of quantitative methods referring to the International Integrated Reporting Council (IIRC). IR's research in Indonesia shows the minimal use of qualitative methods exploring standard setters in Indonesia. In the 2017-2022 publication period, IR in accounting research in Indonesia was dominated by companies listed on the Indonesia Stock Exchange using agency theory and stakeholder theory.
PENGARUH MOTIVASI, LINGKUNGAN KERJA, NILAI SOSIAL, DAN KECERDASAN ADVERSITY TERHADAP MINAT MAHASISWA UNTUK MENJADI AKUNTAN PUBLIK Zulaika, Yesi Febri; Sari, Dyah Pravita
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 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.v8i2.25382

Abstract

Public accounting is currently in demand due to the growth of both the corporate world and the economy. The progress of today's era requires an increase in accountability and transparency in every presentation of financial statements as a part of the responsibility of public accountants. Although there is a growing need for accounting services, Indonesia is not seeing a corresponding rise in the number of accountants. This study uses workplace characteristics, societal values, motivational factors, and adversity intelligence to determine accounting students' desire to become public accountants. This study is quantitative in nature. This study focused on Sayyid Ali Rahmatullah Tulungagung State Islamic University's Sharia Accounting students. Saturation sampling and a non-probability sampling approach are used to identify the samples. One hundred respondents served as the sample size for this investigation and were surveyed with a Likert-scaled questionnaire. The study's findings show that Sayyid Ali Rahmatullah Tulungagung State Islamic University accounting students are more interested in becoming public accountants when motivated and have adversity intelligence.
ANALISIS KONVERSI BANK KONVENSIONAL MENJADI BANK SYARIAH TERHADAP RISIKO KEBANGKRUTAN (STUDI PADA BANK NTB SYARIAH) Lazuardi, Ivan; Suazhari, Suazhari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 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.v8i2.23625

Abstract

Based on Law No. 21 of 2008, the principle of conventional banking with Sharia Business Units in Indonesia will end in 2023, resulting banks that have been running Sharia business using Sharia Business Units (UUS) will be forced to choose to spin off or convert into Sharia Commercial Banks (BUS). This research aims to predict bankruptcy at Bank NTB after the conversion from a conventional bank to a Sharia bank. The research data use annual financial report data for 2015-2021. The model used in predicting bankruptcy is the Grover model. This study concluded that the bankruptcy risk of Bank NTB Syariah is lower than when it was still a Bank NTB.

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