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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 Pengawasan Keuangan Daerah, Akuntabilitas, dan Transparansi Pengelolaan Keuangan Daerah Terhadap Kinerja Pemerintah Daerah Pada Kabupaten Aceh Barat Daya Fifit Purnama; Nadirsyah Nadirsyah
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 the influence of local finance supervision, accountability, and local finance management transparency of the performance of local government of South-West Aceh (Abdya) regency. Population of the research is 44 SKPK (SatuanKerjaPerangkatKabupaten). The sampling technique used was simple random sampling, 31 SKPK were selected a the sample of the research with 93 respondents in total. The data used in the supervision sectorewere quantitative types and the data resource was primary resource. The data was collected using questionnaire. The data was analyzed using multiple regression analysis aided by SPSS program of version 20.00.The result showed that the supervision of the local finance, accountability, and transparency in the finance management either simultaneously or partially influence the performance of the local government of Abdya regency.Keywords : Supervision , Accountability , Transparency , Local Government Performance
PENGARUH INTERNET FINANCIAL REPORTING, KETEPATAN WAKTU PENYAMPAIAN INFORMASI KEUANGAN WEBSITE, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP ABNORMAL RETURN (Studi Empiri spada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014) Dita Amelia; 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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Abstract

The research examines the effect ofinternet financial reporting, timeliness submission of financial information website, firm size, and profitability on abnormal return of mining company listed in Indonesia Stock Exchange in 2012-2014.Secondary data were sourced from the financial statements, published by the capital market reference center at the Indonesia Stock Exchange and list of daily stock price in Yahoo Finance. The research type used in this research is hypothesis testing, by using simple random sampling method. There are 90 samples of the data that become the object to be researched. This research uses multiple linear regression analysis to test the hypothesis.The results of this research show that simultaneous of internet financial reporting, timeliness submission of financial information website, firm size, and profitability have effect on abnormal return. Partially the research shows that (1) internet financial reporting have positive effect on abnormal return, (2) timeliness submission of financial information website have positive effect on abnormal return, (3) firm size have positive effect on abnormal return, and (4) profitability have no effect on abnormal return. Keywords: Internet Financial Reporting, Timeliness Submission Of Financial  Information Website, Firm Size, Profitability, Abnormal Return.
ANALISIS PENERAPAN METODE VARIABLE COSTING DALAM MENENTUKAN HARGA POKOK PRODUKSI PADA UKM DI BANDA ACEH Vanda Novita Sari; 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

Cost of production is a collection of the costs incurred to process raw materials into finished goods. The study is aimed to know how calculation of the cost of production in the home furnishings industry UKM using variable costing method. the sample of this study as many as 10 SMEs (Annex 3) with Characteristic which produce two-door closet and a dining table laminating a size of 120 x 90 x 75 cm. The method used is descriptive analysis method, which is just to explain or deskriptive how determine Cost of production with ude the Variable Costing of UKM in the industrial sector of building materials for home furnishings in Banda Aceh especially for produce two-door closet and a dining table laminating a size of 120 x 90 x 75 cm. The study states that the calculation of the cost of production is generating significant differences that affect the determination of the selling price. To that end, the company should separate the costs of production and non-production costs and further optimize its production activities so as to produce the exact cost of production at a low cost, order that the company can earn a maximum profit. Keyword: Cost Of Product, Variable Costing.
PENGARUH LIKUIDITAS, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA (Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Riska Ananda; Endang Surasetyo Ningsih
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 to determine the effect of likuidity, ownership institusional, and firm size againts the earnings quality in manufacture companies listed on the Indonesia Stock Exchange in 2010-2014. The research type used in this research is hypothesis testing. by using purposive sampling method, there are 240 samples of manufacture companies data that become the object to be researched.The data type used is secondary data obtained from the financial statements and annual report, contained in the Indonesia Stock Exchange. The analysis used is multiple linear regression to test the hypothesis. The research results show that (1) likuidity has negative and significant influence toward earnings quality, (2) ownership institusional has positif and significant influence toward earnings quality, and (3) firm size has positif and significant influence toward earnings quality. Conclusion from this research that likuidity, ownership institusional, and firm size affect to earnings quality. Keywords—earnings quality, likuidity, ownership institusional, and firm size.
PENGARUH NEGOSIASI DEBT CONTRACTS, POLITICAL COST, FIXED ASSET INTENSITY, DAN MARKET TO BOOK RATIO TERHADAP PERUSAHAAN MELAKUKAN REVALUASI ASET TETAP (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Cut Annisa Latifa; Musfiari Haridhi
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 determine the influence of debt contracts, political cost,, fixed asset intensity and market to book ratio to revaluation of fixed asset in manufacture companies listed in Indonesia Stock Exchange (BEI) during 2010 until 2014.The method used in this research is purposive sampling method. The sample of this research is manufacture companies listed in Indonesia Stock Exchange during 2010 until 2014, there are 86 manufacture companies observations fulfilling the sample criteria. The analysis method used in the research is logistic regression analysis.The result of this research shows that (1) debt contracts has negatively effect on fixed asset revaluation (2) political cost has no significant effect on fixed asset revaluation (3) fixed asset intensity has positively effect on fixed asset revaluation (4) market to book ratio has positively effect on fixed asset revaluation. Keywords— fixed asset revaluation, debt contracts, political cost, fixed asset intensity and market to book ratio
PERANCANGAN BASIS DATA PENDAPATAN CARGO DAN PENCATATAN DATA PELANGGAN MENGGUNAKAN VISUAL BASIC 6.0 PADA PT INTAN LUBUK PERTAMA Maulidya Sahira Ginanti; 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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Abstract

The purpose of this reaseach is to determine how the income accounting information systems and customer data records that are running at PT Intan Lubuk Pertama. The company is still using manual systems to perform each transaction. This resulted in the company slow in presenting relevant information, so can not work effectively and optimally in serving the required reports. According to these problems, the authors are interested in doing research with the title "Designing Database cargo revenue and customer data records using Visual Basic 6.0 on PT Intan Lubuk Pertama".Data used in this study is qualitative data, using descriptive research method, further data collection techniques using field study consisted of interviews, observation, and literature were obtained directly from the company. This design tool uses Diagram Context, Data Flow Diagrams (DAD), Entity Relationship Diagram (ERD), and normalization. Then will proceed to the design database, input and output.Based on the results of the study authors found that 1) Procedures company's revenue system does not operate effectively. 2) Weakness of the documents used, recording transactions and reports generated revenue is still done manually. 3) The process of designing the produce information that is processed and used, shorten the time in the presentation as well as allow companies to calculate the revenue earned for each report the calculation of the company's revenue is generated automatically. Keywords—Design, Accounting Information Systems, Revenue, Visual Basic 6.0
PENGARUH INFORMASI LABA TERHADAP KOEFISIEN RESPON LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2011-2014) Novi Liya Sari; Rulfah M. Daud
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 and analyze the influence of the net income (PEPS) and income from operating activities (POP) to earnings response coefficient manufacturing company in 2011-2014. The research type used is a correlational study by purposive sampling method. The total research sample is 24 manufactur company.The data used in this research is secondary data which got from the financial statements which published by the center stock market reference at the Indonesia Stock Exchange. The multiple regression analysis model is used to test the hypothesis while processing the data using the statistical program SPSS 21. The results of this research shows that the (1) net income (PEPS) and income from operating activities (POP) simultaneously influance to earnings response coefficient (2) net income (PEPS) has negative influance to earnings response coefficient (3) income from operating activities (POP) has positive influance to earnings response coefficient. Keyword: Earnings Response Coefficient, Net Income (PEPS), Income from Operating Activities (POP)
PENGARUH KEBIJAKAN SPIN-OFF, BEBAN OPERASIONAL PENDAPATAN OPERASIONAL (BOPO), DANA PIHAK KETIGA (DPK), DAN NON PERFORMING FINANCING (NPF) TERHADAP PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA Novri Hasian Sihombing; M. Rizal Yahya
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 profitability of islamic banking in indonesia for the period of 2008 to 2015. Independent variables used in this study are spin-off policy, operating expense to operating income (OEOI), third party fund, and non performing financing (NPF). The method that used for this study is purposive sampling, from 12 islamic banking in indonesia, 6 islamic banking are choosed as the sample in this study.             The type of data used in this study is secondary which is financial statement. Collecting data technique used in this study is documentary.Data is analyzed by statistical analysis using a multiple regression analysis. The data is processed by IBM Statistical Package for Social Science (SPSS) 20th version program.             The result of the study show that 48,7% dependent variable or profitability ratio can be explained by the four of independent variables. Silmutaneously the four of independent variables have effect on profitabilit. Individually spin-off policy and third party fund have not effect on profitability. Meanwhile, operating expense to operating income varibles have effect significant on profitability. Keywords: profitability, spin-off policy, operating expense to operating income, third party fund, non performing financing, islamic bank.
Faktor-Faktor yang Mempengaruhi Pengungkapan Corporate Social Responbility (CSR) pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) tahun 2012-2015 dengan Menggunakan Islamic Social Reporting (ISR) Index sebagai Tolok Ukur Muhammad Fajrul Novrizal; Meutia Fitri
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

Islamic Social Responbility (ISR) is an index of social responsibility disclosure (CSR) that has specific indicator on the ethical principles of Islam. In this study, assessment a level of CSR disclosure conducted on companies in the Jakarta Islamic Index (JII). This study aim to obtain an empirical evidence about the analysis of the factors that affect the disclosure of Corporate Social Responsibility (CSR). Factors used include profitability, types of industry, environmental performance and the size of the company. Measurement of Corporate Social Responsibility (CSR) is based on the category of Islamic Social Reporting (ISR) that used to calculate the Islamic Social Reporting index as seen from the company’s annual report. This research is a quantitative research. The population of this research is all companies that listed in Jakarta Islamic Index totaling 30 companies sharia. The sampling technique used is Purposive sampling. The total sample is 16 companies sharia. Analysis of the data used to test classic assumptions and hypothesis testing with multiple regression method. The results of this study indicate that the environmental performance and the size of the company have a significant effect on the disclosure of Islamic Social Responbility. While profitability and industry type does not significantly affect the disclosure of Islamic Social Responbility in Indonesia. Keywords: Islamic Social Reporting, Corporate Social Responsibility, Jakarta Islamic Index, profitability, types of industry, environmental performance and the size of the company.
ANALISIS PERBANDINGAN KINERJA KEUANGAN, ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM ANTARA PERIODE SEBELUM DAN SESUDAH MERAIH INDONESIA SUSTAINABILITY REPORTING AWARD (ISRA) Teuku Muhammad Mauli Randina; Fachrizal Fachrizal
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 this study is to analyze the differences of financial performance, abnormal return and stock trade volume in companies who have achieved ISRA in 2012-2014 period. This event study observed the financial performance with net profit margin, sales growth and earnings per share as its proxies at the time of 3 years before and 3 years after the achievement of ISRA. This study also observed the abnormal return and stock trade volume at the time of 5 days before and 5 days after the event. This study used secondary data; financial reports, closing stock prices and daily stock trade volume from Bursa Efek Indonesia. Samples used in this study were the companies that achieved ISRA award in 2012-2014 period.The result showed that: (1) There was no significant differences in financial performance between the period prior to ISRA achievement and the period after the achievement when the proxies used were net profit margin and sales growth. But with earnings per share used as financial performance proxy, The differences between periods were exist. (2) There was no significant difference in abnormal return between the period prior to ISRA achievement and the period after the achievement. (3) There were significant differences in stock trade volume between the period prior to ISRA achievement and the period after the achievement. Keywords - net profit margin, sales growth,earnings per share, abnormal return, stock trade volume, ISRA.

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