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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 15 Documents
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Search results for , issue "Vol 2, No 3 (2017): Agustus 2017" : 15 Documents clear
ANALISIS AKUNTANSI PEMBIAYAAN GADAI EMAS BERDASARKAN PSAK 107 (STUDI KASUS PADA BANK SYARIAH MANDIRI CABANG BANDA ACEH) Ayu Ramadhana Sari; Muhammad Arfan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aimed to find out the accounting treatment of Islamic gold pawn that implemented by Syariah Mandiri Bank in Banda Aceh and to find out how the Statement of Financial Accounting Standard (PSAK) No. 107 about ijarah has been implemented. The research method used in this study is descriptive qualitative, with primary data source. The author collected the data by interviewing the head of pawn division of Syariah Mandiri Bank in Banda Aceh and used the data obtained as guidelines of ijarah accounting treatment that applied to the sharia gold pawn financing product. The results of this study found that overall Syariah Mandiri Bank has applied and enacted PSAK 107 (ijarah), Fatwa of National Sharia Council ofIndonesia No.26/DSN-MUI/III/2002, SE BI No. 14/7/DPbs dated 29 February 2012 and Civil Code article 2150 /d 1161 on pawn.
PENGARUH ISLAMIC CORPORATE GOVERNANCE DAN INTERNAL CONTROL TERHADAP INDIKASI TERJADINYA FRAUD PADA BANK UMUM SYARIAH DI INDONESIA Rahmayani Rahmayani; Rahmawaty Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
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 independent variables on fraud of Indonesian Islamic banks in the period of 2011-2015. Independent variables that used in this study are Islamic corporate governance with the execution of duties and responsible of Shariah Supervisory Board and the execution of duties and responsible of management as an indicator and internal control. By using purposive sampling method, from 12 Islamic banks in Indonesian, 9 Islamic banks are choosen as the samples in this study. The type of data used in this study aresecondary data which is good corporate governance statement. Collecting data technique used in this study is documentary. Data are analyzed by statistical analysis using a multiple regression analysis and are processed by IBM Statistical Package for Social Science (SPSS) 23th version program. The results of this study show that 6,1% dependent variable or fraud can be explained by the three of independent variables. Simultaneously the three of independent variables have no effect on fraud. Partially the execution of duties and responsible of Shariah Supervisory Board and the execution of duties and responsible of management and internal controlhave no effect on fraud.
PERGANTIAN CEO, PENGHINDARAN PAJAK, KOMPENSASI EKSEKUTIF DAN MANAJEMEN LABA STUDI KAUSALITAS PADA PERUSAHAAN MANUFAKTUR INDONESIA natasya putri; Wida Fadhilia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the influence of CEO turnover, tax avoidance and executive compensation on earnings management by using discretionary accruals as a proxy of earnings management. The samples of this research were the manufacturing firms listed in BEI (Indonesia Stock Exchange) between 2011 and 2015. The samples were selected by using purposive sampling on 24 companies with 120 observations. The Data were collected from annual report and data analyzed by multiple regression analysis. The results of this study shows that CEO turnover has influence on earnings management, tax avoidance has influence on earnings management, and executive compensation has no influence on earnings management.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFIT DISTRIBUTION MANAGEMENT PADA BANK UMUM SYARIAH TAHUN 2012-2015 Teuku Rifadil fadil; Said Muniruddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to analyze the factors affecting Profit Distribution Management at Sharia Commercial Bank in Indonesia. Dependent variable used in this research is Profit Distribution Management. Independent variables used in this study include capital adequacy, Financing Risk, effectiveness of third party funds, Bank age This study uses a sample of sharia banks registered in Bank Indonesia in the period 2012-2015. Data were collected using purposive sampling technique. The analysis test used is classical assumption test, hypothesis test, and multiple regression analysis test. The result of multiple linear regression test shows that the variable of Capital Adequacy, Financing Risk, has a significant positive effect on Profit Distribution Management. While the variable of Third Party Fund Effectiveness and Age of Bank have negative influence not significant to Profit Distribution Management. The result of this research is expected that management is better able to do product development based on the result that more in accordance with Islamic shariah
Pengaruh Audit Tenure, Audit Delay, Opini Audit Tahun Sebelumnya dan Opinion Shopping Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015 Fauzan Syahputra; M Rizal Yahya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The Purpose of this research is to know the influence of audit tenure, audit delay, prior opinion, and opinion shopping to the going concern opinion at manufacturing companies registered in BEI with simultaneously as well as partial relation. The population is manufacturing company listed in BEI in 2013 to 2015 with sample method used that is Purposive Sampling. Analytical techniques used in this research is analysis of logistic regression. The results of this research are partially variable there are audit tenure and opinion shopping are affect the going concern opinion. Variable audit delay and prior opinion have no effect on the going concern opinion. While in the simultaneously relation, the entire research was influential variables are significantly to the going concern opinion.
PENERAPAN STANDAR AKUNTANSI KEUANGAN SYARIAH PADA KOPERASI JASA KEUANGAN SYARIAH (STUDI PADA BAITUL QIRADH DI KOTA BANDA ACEH) AMRUL IKHSAN; Musfiari Haridhi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study is a descriptive study conducted on implementing SFAS (Statement of Financial Accounting Standard) Sharia to Baitul Qiradh in Banda Aceh. This study aims to know how the accounting practices regarding to financial statements presentation according to SFAS 101 towards the sharia financial statements presentation, the recognition, measurement, presentation and disclosure of murabaha transactions under SFAS 102 concerning murabaha and mudaraba accounting under PSAK 105 concerning mudaraba accounting applied to BaitulQiradh in Banda Aceh.The research method used is qualitative descriptive method. The object of this research is active BaitulQiradh in Banda Aceh. The data used in this study is the primary data sourced from Baitul Qiradh.The results shows that BaitulQiradh in Banda Aceh has not been able to apply accounting practices in accordance to Sharia SFAS. Therefore, BaitulQiradh management is expected to improve the human resources to be able to practicing accounting in accordance with Sharia SFAS 101, 102, and 105
THE INFLUENCE OF COMPANY CHARACTERISTICS ON MARKET REACTION, WITH QUALITY OF VOLUNTARY DISCLOSURE AS INTERVENINGVARIABLE (MANUFACTURING COMPANIES LISTED ON IDX PERIOD 2012-2016) Zulaikha Rahimah; Yossi Diantimala
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objectives of this research are to examine the influence of company characteristics includes age of company, size, leverage, profitability, liquidity and growth on market reaction with quality of voluntary disclosure as intervening variable on manufacturing company listed on Indonesia Stock Exchange in 2012-2016. The research sample is the manufacturing company listed on Indonesia Stock Exchange in 2012-2016. The sample are collected using purposive sampling method and resulted 2012 and 2013 is as much as 113 companies, 2014 is 112 companies, 2015 as much as 107 companies and 2016 as much as 41 companies. In summarize the total observation for 5 years are 486. The data type used is secondary data obtained from the annual report of a company that listed on IDX. Then, the method used is path analysis. The research results show that simultaneously age of company, size, leverage, profitability, liquidity and growth have no influence on quality of voluntary disclosure, nevertheless the relation partially show that (1) age has no influence  on quality of voluntary disclosure, (2) size has negative influence  on earnings persistence, (3) leverage has no influence  on quality of voluntary disclosure, (4) profitability has no influence on quality of voluntary disclosure, (5) liquidity has no influence  on quality of voluntary disclosure, and (6) growth  has no influence  on quality of voluntary disclosure. Next results show that quality of voluntary disclosure has influence on market reaction (abnormal return), nevertheless the relation partially show that quality of voluntary disclosure has negative but significant influence on abnormal return. Mediation result shows that age, size and liquidity that mediate by quality of voluntary disclosure on market reaction. Meanwhile, quality of voluntary disclosure is not mediating the influence of leverage, profitability and growth on market reaction (abnormal return).
Pengaruh Independensi, Skeptisisme Profesional Auditor, Penerapan Standar Audit, dan Etika Audit Terhadap Kualitas Hasil Audit (Studi pada Auditor BPK RI Perwakilan Provinsi Aceh) Fatria Ningsih; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Audit Quality is not easy to define because of many diverse factors affecting quality. This study aims to determine the effect of Independence, Auditor Professional Skepticism, Standards Implementation Audit, and Ethics Audit on the Audit Quality. The data used in this study are primary data by spreading the questionnaire to all auditors in BPK RI Representative province office in Aceh. The population in this study are all auditors at BPK-RI representative office in Aceh. The collecting of data and information needed in this research was done by field research. The data used is primary data collected directly from the subject of research by a questionnaire form. The testing of the influences of independent variables toward dependent variables was done by using multiple regressions model. The results of this research shows that both partially and simultaniously, Independence, Auditor Professional Skepticism, Standards Implementation Audit, and Ethics Audit are influential to the Audit Quality in BPK RI Representative province office in Aceh.
PENGARUH TINGKAT PENDIDIKAN, KUALITAS PELATIHAN, DAN PENGALAMAN KERJA APARATUR DESA TERHADAP PEMAHAMAN LAPORAN KEUANGAN DESA (STUDI PADA KECAMATAN BANDA RAYA KOTA BANDA ACEH) sasha murina; Rahmawaty Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the effect of Education Level, Quality Training, and Work Experience on the Understanding Village Financial Report.The data used in this study is the primary data by spreading the questionnaire to the village apparatus in Banda Raya District of Banda Aceh.The population in this study is the village apparatus that exists in Banda Raya District of Banda Aceh. The collecting of data and information needed in this research was done by field research. The data used is primary data collected directly from the subject of research by a questionnaire form. The testing of the influences of independent variables toward dependent variables was done by using multiple regressions model. The results of this research showed that both partially and simultaniously, The Level of Education, The Quality of Training, and Work Experience had an effect on The Understanding of The Village Financial Statements in the Banda Raya District of Banda Aceh
PENGARUH PENDAPATAN SENDIRI DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL DENGAN DANA OTONOMI KHUSUS SEBAGAI PEMODERASI PADA KAB/KOTA DI PROVINSI ACEH hayatun nufus; Jhon Andra Asmara
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
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 Local Own Revenue and Balancing Fund on Capital Expenditure simultaneously and partially in Province/City Government in Aceh, and the role of Special Autonomy Fund in moderating the relationship of Local Own Revenue and Balancing Fund with Capital Expenditure. The research used causal design. The population was 23 provinces/cities in Aceh, and whole observed. The period of observation was since 2014 until 2016, so there were 69 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 Local Own Revenue and Balancing Fund both simultaneosly and partially influenced Capital Expenditure. Special Autonomy Fund could moderate the relationship of Local Own Revenue and Balancing Fund with Capital Expenditure.

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