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INDONESIA
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Published by Universitas Syiah Kuala
ISSN : -     EISSN : 25811002     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 30 Documents
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Search results for , issue "Vol 1, No 1 (2016): Agustus 2016" : 30 Documents clear
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA BAGI HASIL TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI ACEH Rahmah AR; Basri Zein
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 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 and time series are 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 R 2), 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 CAPITAL INTENSITY RATIO, INVENTORY INTENSITY RATIO, OWNERSHIP STRUCUTRE DAN PROFITABILITY TERHADAP EFFECTIVE TAX RATE (ETR) (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011 -2014) Citra Lestari Putri; Maya Febrianti Lautania
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 objectives of the research are to examine the effect of capital intensity ratio, inventory intensity ratio, ownership structure, dan profitability on effective tax rate (ETR) both simultaneously and partially. In this research, ownership structure variable using  managerial ownership and institutional ownership. Profitability measured by using ROA (Return on Asset)..Data were collected from the financial statements of the manufacture companies that listed at Indonesia Stock Exchange. Research conduct in 4 years (2011-2014). By using purposive sampling, there are 60 companies fulfilling the sample criteria. Multiple linier regression model is used to test the hypothesis.The results of this research are capital intensity ratio, inventory intensity ratio, ownership structure, and profitability simultaneously influence on ETR. Ownership structure partially does not have affect on ETR. Partially, Capital intensity ratio and inventory intensity ratio have negative influence to ETR and  profitability has positive influence on ETR. Keywords : Capital intensity ratio, inventory intensity ratio, ownership structure, profitability, and ETR.
TINGKAT PENGUNGKAPAN WAJIB PERBANKAN SYARIAH DI INDONESIA Cut Eka Wahyuni; Yossi Diantimala
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 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 ASSET TURNOVER, CURRENT RATIO, DEBT TO EQUITY RATIO, DAN UKURAN PERUSAHAAN TERHADAP TERJADINYA UNDERPRICING SAHAM PADA PERUSAHAAN DI PASAR PENAWARAN SAHAM PERDANA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Putri Sesti Maulidya; Maya Febrianti Lautania
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 research is to examine the influence of asset turnover, current ratio, debt to equity ratio, and company size on  that occurs on initial public offering. Sampling techniques used in this research is purposive sampling with criterions companies listed in Indonesia Stock Exchange (IDX) that cinducted IPO during period 2010-2014, outside financial company sector, companies that underpriced, and companies which, have complete information. By those criterions,  71 companies were obtained as samples. The result of this research show that asset turnover, current ratio, debt to equity ratio, and company size silmutaneously influence to underpricing. Partially asset turnover has negative influence to underpiricing, current ratio has negative influence to underpricing, debt to equity ratio has positive influence to underpricing, and company size has negative influence to underpricing. Keywords— Underpricing, Asset Turnover, Current Ratio, Debt To Equity Ratio, and Company Size
PENERAPAN METODE ACTIVITY-BASED COSTING DALAM PENETAPAN TARIF JASA RAWAT INAP PADA RUMAH SAKIT CUT MEUTIA LANGSA Fina Maghfira Waleny; Hasan Basri
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 hospital’s 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
ANALISIS IMPLEMENTASI ANGGARAN BERBASIS KINERJA PADA PEMERINTAH DAERAH (Studi Deskriptif Pada Dinas DPKKD Kabupaten Aceh Selatan) Reza Nanda; Darwanis Darwanis
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 research is to examine the implementation of performance-based budgeting in the DPKKD department South Aceh District. Is the application appropriate according to Permendagri No. 13 2006. The collection of data and information needed in the study is conducted by field research. The data used is primary data obtained directly by interview, and secondary data through documentationThe results showed that the application of performance-based budgeting in the DPKKD department South Aceh had been going well as mandated by Permendagri No. 13 2006. However, in the implementation of its activities there are still some obstacles, such as the budget that has been planned can not be applied optimally, therefore this effects on the assessment of performance. The quality of human resources is not optimal enough, though it has already been represented and also low responsibilities of personnel departments to complete a task that becomes the main tasks and function. Keywords—budget, performance, performance based budgeting
PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, UKURAN, DAN AKTIVITAS PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2012-2014 Putri Ismaida; Mulia Saputra
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 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
ANALISIS PERILAKU STICKY COST PADA BIAYA PRODUKSI DAN NON-PRODUKSI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014) Suci Riskia Vonna; Rulfah M. Daud
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 aim of this research is to investigate whether there is any indication of sticky cost behavior on the production and non-production costs. The cost stickiness can be indicated by response costs of production and non-production costs to changes in net sales. This study is an empirical study using multiple linear regression analysis. The samples of this study are manufacturing companies listed in Indonesia Stock Exchange during 2011-2014. Samples are taken by simple random sampling method. Total sample of companies used are 57 companies.The research results provide of sticky cost behavior indication on production and non-production costs in Indonesian manufacturing company. With the result of this study, non-production costs are sticky but production costs are not sticky. Keywords— sticky costs, production cost, non-production costs
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 Cut Sarah Syahirah; Maya Febrianti Lautania
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
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) Saifatul Husna; Syukriy Abdullah
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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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 Village’s finance. Considering the funds received by the village is sufficiently a large number and keeps increasing every year, then in governing and managing village’s 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 village’s finance is the lack of qualified human resources and have understanding about management of village’s 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, Village’s Finance Management, Accountability

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