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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 3, No 3 (2018): Agustus 2018" : 15 Documents clear
FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MELAKUKAN REVALUASI ASET TETAP SESUAI DENGAN PSAK 16 (2015) DI INDONESIA Raudhatul Jannah; Yossi Diantimala
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of study is to examine factors affecting the company’s decision to revaluation of fixed assets in accordance with PSAK 16 (2015) in Indonesia. Independent variables used in this study is the leverage, liquidity, return on equity, investment opportunity set, a decline in operating cash flow, fixed assets intensity, and firm size. The population of this research is Non-Financial Companies listed on the Indonesia Stock Exchange in 2012-2015, using the method of purposive sampling. The data used in this research is secondary data in the form of financial statement. Data analysis was performed using logistic regression statistical analsys. Then data is processed by IBM SPSS 23th version program. The results showed leverage, liquidity, return on equity, investment opportunity set, a decline in operating cash flow, and firm size has no significant on the company’s decision to revaluation of fixed assets, while fixed asset intensity has positively effect on the company’s decision to revaluation of fixed assets.
PENGARUH MEKANISME BONUS, UKURAN PERUSAHAAN, LEVERAGE, DAN MULTINATIONALITY TERHADAP KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Machfirah Aprilia Rezky; Fachrizal Fachrizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the effect of bonus mechanism, firm size, leverage, and multinationality on transfer pricing decision of manufacturing companies listed in Indonesia Stock Exchange in 2010-2014. Secondary data were sourced from the financial statements, published by the capital market reference center at the Indonesia Stock Exchange. The research type used in this research is hypothesis testing, by using purposive sampling method. There are 75 samples of the data that become the object to be researched. This research uses logistic regression analysisto test the hypothesis. The results of this research show that simultaneous of bonus mechanism, firm size, leverage and multinationality have effect on transfer pricing decision. Partially the research shows that (1) bonus mechanism have positive effect on transfer pricing decision, (2) firm size have positive effect on transfer pricing decision, (3) leverage have positive effect on transfer pricing decision, and (4) multinationality have positive effect on transfer pricing decision.
PENGARUH PERSEPSI STANDAR AUDIT, POTENSI DIRI, MOTIVASI EKONOMI, DAN MOTIVASI KARIR TERHADAP PROFESI AUDITOR EKSTERNAL (STUDI PADA MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SYIAH KUALA BANDA ACEH) Dara Auni; M. Rizal Yahya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This studyaims to examine the influence of perception, potension, economic motivation and career motivation. The samples of this research are student accounting program of Syiah Kuala University and resulted  74 kuesioner. The Samplesare collected using simple random sampling method. Data were collected from student accounting program branch of 2012 and 2013, then data analyzed by multiple regression analysis. The results of this research show that (1)  perception, potension, economic motivation and career motivation have influence for , external auditor profession.(2) perception influence for external auditor profession, (3) potension influence for external auditor profession, and (4) economic motivation influence for external auditor profession, (5) career motivation influence for external auditor profession.
ANALISIS PERBANDINGAN EFISIENSI BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH DI INDONESIA DENGAN MENGGUNAKAN METODE DATA ENVELOPMENT ANALYSIS Amalia Amalia; Meutia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to analyze the efficiency of Conventional Commercial Bank and Islamic Commercial Bank in Indonesian in 2011-2014. The research type used in analysis quantitative descriptive by balanced panel data method. The target sample of this research is Conventional Commercial Bank and Islamic Commercial Bank in Indonesian, there are 9 Conventional Commercial Bank and 9 Islamic Commercial Bank who fulfill the criteria to be the research objects . The data used in this research is secondary data from annual financial reporting in 2011-2014. Data analysis was performed using Data Envelopment Analysis method to find the value of each bank efficiency, and processing the data using program DEAP version 2.1. The results of this research indicate that the average value efficiency of Islamic Commercial Bank with CRS (0,925) and VRS (0,959)models better than Conventional Commercial Bank with value efficiency CRS (0,921) dan VRS (0,952) models.
PENGARUH KOMITMEN ORGANISASI, ETIKA ORGANISASI, KEADILAN KOMPENSASI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP FRAUD (STUDI EMPIRIS PADA SKPD PEMERINTAH KOTA LHOKSEUMAWE) Teuku Meurah Albar; Fauziah Aida Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to examine the effect of organizational commitment, organizational ethics, compensation justice, and internal control system on fraud at SKPD Lhokseumawe Government. The population of this research is all units of SKPD in the city of Lhokseumawe government which totaling 31 of government departments, agencies, and offices (155 respondents). The qualified respondents consist of 152 questionnaire. Data collection techniques were conducted with questionnaires. The results of this research shown that simultaneously and partially, organizational commitment, organizational ethics, compensation justice, and internal control system have a negative effect on fraud at SKPD Lhokseumawe government.
PENGARUH KESADARAN PERPAJAKAN, PELAYANAN FISKUS, SANKSI PERPAJAKAN, SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR PADA KANTOR PELAYANAN PAJAK PRATAMA BANDA ACEH TAHUN 2012-2015) Nanda Rizki; Muhammad Saleh
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The number of tax payers is increase for years. But, it is not balanced with the level of tax compliance. The compliance problem becomes an obstacle in optimizing the  tax revenue. This study examines the level of compliance of individual taxpayers conducting business and professional services in Banda Aceh by using several independent variables such as awareness of the taxpayer, the service tax authorities, tax penalties and tax socialization. The purpose of this study was to analyze the influence of awareness of the taxpayer, the service tax authorities, tax penalties and tax socialization against and individual tax payer compliance conducting business and professional services. The population of this study is individual taxpayers conducting business and professional services in Banda Aceh. Based on data from the KPP Pratama Banda Aceh, until the end 2015 there were 155.799 individual tax payer conducting business and free job retention. Not all population have been used in this study to the time  and cost efficiency. Therefore, carried out the sampling. Sampling was done by simple random sampling method. The number of sample is 100 people. Primary data collection method used is a surveey method using questionnaires media. Data analysis techniques used in this study is the technique of multiple regression analysis. Based on the result of the analysis undertaken concluded the awareness of the tax payer, the service tax authorities, tax penalties and tax socialization have a positive and significant impact on taxpayer compliance.
DETERMINAN NILAI INFORMASI PELAPORAN KEUANGAN DAERAH – STUDI PADA SKPK KABUPATEN PIDIE Weni Nuranda; heru Fahlevi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
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 human resource capacities, information technology utilization, accounting internal control and local government financial monitor on information value of local government financial reporting.The popullation in this study is 38 Working Units (or Satuan Kerja Perangkat Kabupaten/SKPK) in kabupaten Pidie. This study involved all the SKPK as research sample. Data was collected through questionnaires that distributed and filled by two respondents from each SKPK i.e. Financial Administration Officers (or Pejabat Penatausahaan Keuangan/PPK) and Accounting Staffs. Multiple regression method was used to analyses the collected data. This study confirms that human resource capacities, information technology utilization, accounting internal control and local government financial monitor determine the information value of regional government financial reporting of SKPK Kabupaten Pidie both individually and collectively.
AKUNTABILITAS DAN EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA DI KECAMATAN SIMEULUE TIMUR KABUPATEN SIMEULUE Nurhanifah Nurhanifah; Suparno Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Penelitian ini bertujuan untuk mendeskripsikan bagaimana akuntabilitas dan efektivitas pengelolaan alokasi dana desa (ADD) di Kecamatan Simeulue Timur Kabupaten Simeulue. Jenis penelitian yang digunakan adalah studi deskriptif dan teknik pengumpulan data yaitu dengan melakukan wawancara secara langsung dengan pihak desa terkait akuntabilias ADD serta meilhat laporan pertanggungjawaban ADD untuk mengetahui  tingkat efektivitas. Hasil dari penelitian ini adalah secara keseluruhan akuntabilitaas di setiap desa sudah dikatakan baik, terbukti dengan pihak desa telah membuat pertanggungjawaban mulai dari perencanaan hingga pelaksanaan kegiatan. Dari segi efektivitas juga secara keseluruhan pembangunan yang direncanakan dapat dicapai oleh masing-masing desa
ANALISIS PROSES PENYUSUNAN DAN PELAKSANAAN APBDESA (ANGGARAN PENDAPATAN DAN BELANJA DESA) SECARA AKUNTABEL, TRANSPARAN DAN PARTISIPATIF (STUDI PADA BEBERAPA DESA DI KOTA BANDA ACEH) Ahmad Zaini; Endang Surasetyo Ningsih
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to analyze and describe the making and implementation of APBDesa (Anggaran Pendapatan dan Belanja Desa)  with accountable, transparent and participation. This research is descriptive research using a qualitative assessment approach.  The study population is 89 villages in the town of Banda Aceh by taking 18 sample using purposive sampling method. The data for this study were obtained through interview, documentation and questionnaire-based. The results showed that the overall the process planning and implementation of APBDesa in villages from the research samples already done with accountable, transparent and participation and appropriate with the valid legislation.
THE INFLUENCE OF LEVERAGE, EXECUTIVE INCENTIVES, MANAGERIAL OWNERSHIP ON TAX AGGRESSIVENESS (STUDY IN MANUFACTURING COMPANIES LISTED ON IDX YEAR 2012-2014) Shiddiq Multazam; Rahamwaty Rahamwaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the influence of leverage, executive incentive and managerial ownership on tax aggressiveness. For measuring tax aggressiveness, this study uses Effective Tax Rates (ETR) as a proxy of tax aggressiveness.The samples of this study are the manufacturing companies listed on IDX (Indonesia Stock Exchange) in 2012-2014. The Samples are collected using purposive sampling method and resulted 60 companies as the final samples. The data needed for this study are collected from the companies’ annual report. Then, the data analyzed by multiple regression analysis. The results of this study show that (1) The leverage, executive incentives, and managerial ownership simultaneously influence the tax aggressiveness, (2) The leverage does not have influence on the tax aggressiveness, (3) The executive incentives does not have influence on the tax aggressiveness, (4) The managerial ownership have influence on the tax aggressiveness.

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