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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 23 Documents
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Search results for , issue "Vol 1, No 2 (2016): November 2016" : 23 Documents clear
Pengaruh Flypaper Effect pada dana alokasi umum (DAU) dan pendapatan asli daerah (PAD) terhadap Pertumbuhan Ekonomi di Kota Banda Aceh (Studi Empiris pada Pemeritah Kota Banda Aceh Tahun 2008-2014) Rahmatul Mulya; Bustamam Bustamam
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 research is to examine and analyze the influence of the relationship flypaper to economic growth by the Regional Government of Banda Aceh. The research type used is a correlational study by sensus method. The results of this research shows that the (1) flypaper on PAD and flypaper on DAU simultaneously affect the economic growth in allocation to capital expenditures (2) flypaper on PAD positive effect on economic growth in allocation to capital expenditures. (3) GCG flypaper on DAU negatively affect economic growth in allocation to capital expenditures. Keyword: Flypaper effect, PAD, DAU, Capital Expenditures, Economic Growth.
PENGARUH TINGKAT BAGI HASIL DEPOSITO MUDHARABAH, FINANCING TO DEPOSIT RATIO, DAN SUKU BUNGA DEPOSITO TERHADAP PERTUMBUHAN DEPOSITO MUDHARABAH PADA BANK UMUM SYARIAH DI INDONESIA Ruslizar Ruslizar; Rahmawaty Rahmawaty
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 objective of the research was to find out the influence of Mudharabah Deposit Revenue Sharing, Financing to Deposit Ratio, and Deposit Interest Rateon Mudharabah Deposit growth simultaneously and partially on TheIslamic Banks in Indonesia. The research used causal asosiative design. The population was 11Islamic Banks in Indonesia, and whole observed. The period of observation was since 2012 until 2014, so there were 33 analysis units all together. The data were processed by using multiple linear regression tests with an SPSS software program. The result of the research showed that mudharabah deposit revenue sharing, Financing to Deposit Ratio, and deposit interest rate both simultaneously and partially influenced Mudharabah Deposit Growth.Keywords: Mudharabah Deposit Revenue Sharing, Financing to Deposit Ratio, Deposit Interest Rate, Mudharabah Deposit Growth
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN PENERAPAN METODE FULL COSTING PADA UMKM KOTA BANDA ACEH Mifta Maghfirah; Fazli Syam BZ
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
PENGARUH GENDER, ETHICAL SENSITIVITY, LOCUS OF CONTROL, DAN PEMAHAMAN KODE ETIK PROFESI AKUNTAN TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI UNIVERSITAS SYIAH KUALA Cut Safira Dara Yovita; Rahmawaty Rahmawaty
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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The purpose of this research is to examine some factors that may effect ethical behavior of accounting students of Syiah Kuala University. There are four variables hypothesized affect ethical behavior which are gender, ethical sensitivity, locus of control and comprehensif of accountant profession ethical code.The respondents are the accounting students of Syiah Kuala University who have attended courses in Auditing. The samples are collected using simple random sampling method and resulted 74 students become the final samples. This research uses multiple regression linear analysis.The result of this research show that simultaneous of gender, ethical sensitivity, locus of control and comprehensif of accountant profession ethical code have effect on ethical behavior of accounting students of Syiah Kuala University. Partially the research shows that all variables are significantly effected on ethical behavior of accounting students of Syiah Kuala University. Keywords: Ethical behavior, gender, ethical sensitivity, locus of control, comprehensif of accountant profession ethical code
Pengaruh Return On Asset,Bopo Dan suku Bunga Terhadap Tingkat Bagi Hasil Deposito Mudharabah Bank Umum Syariah Putri Ayu Rahayu; Bustamam Bustamam
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

This research is an empirical study titled on the Influence of ROA, ROA, and interest rates on the level profit sharing mudarabah Islamic commercial bank deposits. This study aims to determine simultaneously or partial influence of ROA, ROA, and interest rates on the deposits tingkat for mudharabah on sharia banks in Indonesia.The population in this study are all Islamic banks which submit financial statements to the bank Indonesia totaling as many as 10 banks. Due to insufficient sample size or less than 100 then the entire population made in the research sample. This research uses secondary data Islamic commercial bank's financial statements the period 2012-2014 provided websitus Bank Indonesia. Secondary data were then analyzed using multiple linear regression formula with the help of the SPSS.The results of the study explained that ROA positive and significant effect on the level of profit sharing mudarabah deposits in Islamic banks in Indonesia. BOPO and no significant negative effect on the deposits mudaraba tinhgkat for sharia banks in Indonesia. Interest rates positive and significant impact on the level of profit sharing mudarabah deposits sharia banks in Indonesia. Relations ROA, ROA and interest rates to the level of revenue sharing mudarabah deposits is relatively strong.But the role of  ROA, ROA and interest rates in affecting the rate for deposits mudarabah Islamic banks in Indonesia is still less dominant in the appeal of other variables. Keywords: ROA, ROA, Interest Rate and Level Sharing Mudharabah deposits
Perancangan Database Sistem Informasi Akuntansi Siklus Penjualan dengan Menggunakan Model REA (Studi Kasus pada PT Yudi Putra, Medan) Ulfah Utamy; 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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 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.
ANALISIS HUBUNGAN PENGENDALIAN INTERNAL VERSI COSO TERHADAP INDIKASI KECURANGAN LAPORAN KEUANGAN PADA BAITUL QIRADH ANGGOTA PUSAT KOPERASI SYARIAH NANGGROE ACEH DARUSSALAM Auliana Yuwannita; Nita Erika Ariani
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

Indications of fraud financial statements do not only occur in the public sector or in the banking sector, but can also occur in a cooperative sharia as Baitul Qiradh. Where indications of fraud financial statements occurred due to a weak internal controls in an agency. Internal control framework that identifies the factors that cause the occurrence of fraud established by the Committee of Sponsoring Organizations of Treadway Commission (COSO).This study aims to determine the relationship between the version of the COSO internal control of the financial statements toward indications of fraud (fraud) at Baitul Member Qiradh Sharia Cooperative Center (Puskopsyah) Nanggroe Aceh Darussalam. This study is a primary research using quantitative methods, by using a questionnaire as a research instrument. Questionnaires that successfully analyzed were 66 questionnaires. The data obtained from the questionnaires then processed using SPSS 21 software.This research included the census where data obtained from each employee's overall in Baitul Qiradh which are members of Puskopsyah. Because the population of this study is Baitul Qiradh member Puskopsyah NAD. Spearman Rank method used as a method of analysis to determine the relationship of the variables involved. The results showed that there is a significant relationship between the variables version of COSO internal control for indications of fraud financial statements with a value of coefficient of 0.609. Keywords—: internal control, COSO, Indicative Financial Statement Fraud, Cooperative Sharia, Baitul Qiradh.
PENGARUH CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011-2015 Dina Marfirah; Fazli Syam BZ
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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The purpose of this study was to examine the influence of institutional ownership, board of directors, audit quality, audit committee, and leverage against tax avoidance. The population in this research is manufacturing companies listed in Indonesia Stock Exchange during 2011 to 2015 with the number of 132 companies. The samples were selected in the study using purposive sampling method. Testing the influence of institutional ownership, board of directors, audit quality, audit committee, and leverage against tax avoidance measures. Research analysis using multiple linear regression with SPSS 20.0. The results showed there were 46 companies meeting the targets set out in the study population. Based on the test results of multiple linear analysis with a significance level of 35.8%, the results of this study concluded that: (1) institutional ownership effect on tax avoidance (2) commissioners effect on tax avoidance (3) The tax effect on audit quality avoidance (4) audit committee influence on tax avoidance (5) the leverage effect on tax avoidance. Keywords : institutional ownership , board of directors , audit quality , audit committee , leverage , tax avoidance .
PENGARUH PERSEPSI NASABAH ATAS RISIKO, KEPERCAYAAN, MANFAAT, DAN KEMUDAHAN PENGGUNAAN TERHADAP PENGGUNAAN INTERNET BANKING (Studi Empiris pada Nasabah Bank Umum di Kota Banda Aceh) Muhammad Fadhil; Rudy Fachruddin
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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The research examines the influence of Customers Perceived of Risk, Trust, Usefulnes, and Ease of Use on the use of Internet Banking. The results of this study are expected to contribute to the Banks in order to enhancement service programs that easier for its customers. The object of this study is the Banks customers in Banda Aceh city who use internet banking. samples were taken by purposive sampling method. There are 100 samples of the data that become the object to be researched. The results of this research show that simultaneous of Perceived of Risk, Trust, Usefulnes, and Ease of Use have effect on the use of Internet Banking. Partially the research shows that Perceived of Trust, Usefulnes, and Ease of Use have positive effect on the use of Internet Banking, and Perceived of Risk have negative effect on the use of Internet Banking. Keywords:  Perceived of risk, trust, usefulness, ease of use, and the use of internet banking
PENGARUH THIN CAPITALIZATION, RETURN ON ASSET, DAN CORPORATE GOVERNANCE PADA PERUSAHAAN JAKARTA ISLAMI INDEX (JII) Fadhil Ismi; Linda Linda
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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The purpose of this study is to examine the effect of independent variables on tax avoidance of companies listed in Jakarta Islamic Index (JII) in the period of 2011 to 2015.Independent variables used in this study are thin capitalization, return on asset,and corporate governance. Corporate governance is proxied by public ownrship, the proportion of independent directors, audit quality and audit comittee. By using purposive sampling method, from 30 companies listed in JII, 15 companies are choosed as the sample of this study.The type of data used in this study is secondary data which is financial statement. Collecting data technique used in this study is documentary. Data is analyzed by statistical analysis using a multiple regression analysis. Then data is processed by IBM Statistical Package for Social Science (SPSS) 23th version program.            The result of the study show that 16,5% dependent variable or tax avoidance can be explained by independent variables. Simultaneously the independent variables have effect n tax avoidance. Individually thin capitalization, return on asset and the proportion of independent directors have positive effect on tax avoidance and insignificant, audit comittee have negative effect on tax avoidance and insignificant.While public ownership have positif effect on tax avoidance and significant, and audit quality have negative effect on tax avoidance and significant.Keywords : Tax avoidance, thin capitalization, return on asset, corporate governance, public ownership, the proportion of independent directors, audit quality, audit comittee.

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