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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 4, No 2 (2019): Mei 2019" : 15 Documents clear
PENGARUH PROFITABILITAS, LIKUIDITAS, FINANCIAL LEVERAGE, DAN STRUKTUR KEPEMILIKAN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2013-2015 Dimas Aldrian Diliasmara; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, financial leverage, dan struktur kepemilikan terhadap ketepatan waktu pelaporan keuangan perusahaan manufaktur di Bursa Efek Indonesia (BEI) secara bersama-sama dan parsial. Dalam penelitian ini profitabilitas diukur dengan menggunakan Return on Assets, likuiditas diukur dengan Current Assets, financial leverage diukur dengan Debt to Equity Ratio, stuktur kepemilikan diukur dengan menggunakan proksi kepemilikan pihak luar yang dihitung dengan persentase kepemilikan pihak luar terbesar perusahaan. Data variabel independen diperoleh dari laporan keuangan tahunan perusahaan manufaktur yang terdaftar di BEI, sedangkan data variabel dependen diperoleh dari The Indonesia Capital Market Institute (TICMI). Periode penelitian yang digunakan adalah 3 tahun yaitu tahun 2013-2015. Dengan metode purposive sampling sehingga total ada 264 perusahaan yang memenuhi kriteria sampel. Regresi logistik digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa profitabilitas, likuiditas, financial leverage, dan struktur kepemilikan berpengaruh secara bersama-sama terhadap ketepatan waktu pelaporan keuangan. Likuiditas dan financial leverage tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan secara parsial. Profitabilitas dan stuktur kepemilikan berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan
PENGARUH SISTEM KEUANGAN DESA TERHADAP AKUNTABILITAS DENGAN PENGELOLAAN KEUANGAN DESA SEBAGAI VARIABEL INTERVENING Cut Nadhifa Harafonna; Mirna Indriani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the effect of the village financial systems on accountability and the role of village financial management as an intervening variable on the relationship of village financial systems to accountability. The population in this study were villages in Pidie Jaya which consisted of 222 villages in 8 sub-districts. Sampling is done using proportional random sampling techniques. The respondents of the study were 102 people from 34 selected villages consisting of village heads, secretaries and treasurers. Data collection is done using a questionnaires that is delivered directly to the respondent. data processing is done by PLS SEM (Structural Equation Modeling-Partial Least Square). The results of this study indicate that village financial systems influence accountability. financial management cannot be an intervening variable for the relationship of the village financial system with accountability.
PENGARUH PERAN MASYARAKAT MADANI DAN SISTEM PENGENDALIAN INTERN TERHADAP OPINI AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA KABUPATEN/KOTA DI PROVINSI ACEH) Juanda Surya; Suparno Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to examine the influence of civil society roles proxyed by human development index variables, community education level, and income level of the community, and internal control system to audit opinion of local government financial report on districts / cities in Aceh Province. The method used in this research is census method. The data used are secondary data in the form of human development index data, income level of society, level of public education and report of examination result of Supreme Audit Board of Republic Indonesia. Objects in this study are all districts/cities in Aceh Province which consists of 18 districts and 5 cities. The analysis used is logistic regression analysis. The results of this study indicate that (1) the human development index influence on the audit opinion of the local government financial report (2) the education level of the community influences on the audit opinion of the local government financial report (3) the income level of society influences on the audit opinion of local government financial report (4) The internal control system influence on the audit opinion of local government financial report
PENERAPAN METODE TARGET COSTING DALAM PERENCANAAN BIAYA PRODUKSI UNTUK OPTIMALISASI LABA PADA UMKM DENDENG SAPI ACEH DI BANDA ACEH Cut Affiqah; Raida Fuadi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research was to apply the target costing to the Aceh Cow Beef Jerky Community so that it addressed the difficulties of Aceh cow beef jerky producers in managing production costs and also helped increase the profits that the company could obtain. The type of research used is descriptive comparative research in the form of empirical studies with quantitative approaches. The population in this research were all the Aceh Cow Beef Jerky Community in Banda Aceh with research samples namely Rencong Aceh, Bungong Jaroe, and Gunung Seulawah. The sampling method used is non-probability sampling with a purposive sampling technique. The data sources used are primary data and secondary data. Data collection techniques used were interviews, observation, and documentation. In analyzing the data used target costing and value engineering calculations. Then compare the results of the profit target before and after the use of the target costing method. The results of this study indicate that after applying the target costing method, an increase in profit from the specified profit target is Bungong Jaroe of 2.44% and Rencong Aceh of 0.57%.
ANALISIS COST VOLUME PROFIT SEBAGAI ALAT PERENCANAAN LABA (STUDI KASUS PADA UMKM DENDENG SAPI DI BANDA ACEH) Alvini Hassanah; Rulfah M. Daud
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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A company needs planning to assist management in assessing the level of profit to be gained, with a Cost Volume Profit analysis that focuses on the various factors that affect changes in the components of profit. This study aims to determine the application of CVP analysis as the basis of profit planning is expected 2018. The metodh used is descriptive method with empirical study approach. Researcher collets company information then do data analysis. CVP analysis is done by break even point (BEP), contribution margin (CM), margin of savety (MOS), operating laverage  (OL).  The  result  showed     by  Gunung  Seulawah  that  in  2017  the  contribution  margin  was  Rp.2.833.357.000,00,-,  minimum sales of 38.366 units or Rp. 9.207.736.265,- , break even point Rp 872.263.735,00,- with a total of as many as 3,634 units and operating laverage 1,09. The result showed  by Bungong Jaroe  that in 2017 the contribution margin was Rp. 1.102.573.000,,00,-,  minimum sales of 15.020 units or Rp.3.304.403.000,00- , break even point Rp. 655.596.999,00- with a total of as many as 2.980 units and operating laverage 1,20. The result showed  by Rencong Aceh that in 2017 the contribution margin was 95.580.300,.00,00,-,  minimum sales of 713 units or Rp. 171.179.274,00- , break even point Rp. 116,820,726,00- with a total of as many as 487 units and operating laverage 1,68. The companies set a profit of 15% over the previous year. To achieve expected profit, sales are targeted  at  Rp.  2.976.401.250,00-  for  Gunung  Seulawah  Rp. 1.058.042.263,00.-  Bungong  Jaroe  and  Rp.65.331.845,00,- Rencong Aceh. Mangement can apply CVP analysis to assist in planning earnings in the coming year.
ANALISIS PENERAPAN PELAPORAN KEUANGAN ENTITAS NIRLABA BERDASARKAN PSAK NO. 45 PADA MASJID DI KOTA BANDA Siti Rahma Nazila; heru Fahlevi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this research is to determine the financial statements of mosques in the city of Banda Aceh in compatible with PSAK No. 45 and the quality of the financial report system of mosques in Banda Aceh. The type of research used in this study is descriptive quantitative method with Probability sampling which is using cluster random sampling. The data used in this study are primary data, namely a questionnaire distributed to 50 respondents from 25 mosques in Banda Aceh City. The questionnaire was distributed to the Head of BKM and Treasurer. The research data was obtained directly from the respondents by filling out the questionnaires that were distributed. The results of this study show that mosques in Banda Aceh City in general have not applied PSAK No. 45 concerning Nonprofit Financial Reporting because mosques do not have financial position reports, activity reports, cash flows, notes to financial statements. Mosques only make simple financial reports covering the sources of income, expenses, and cash balances at the end of the period and the obstacles that cause the mosque to not implement PSAK No. 45 namely the constraints of understanding in the preparation of mosque financial reports according to PSAK No. 45 and lack of human resources with accounting background.
ANALISIS DAMPAK PERISTIWA PENGUMUMAN PERINGKAT SUKUK TERHADAP REAKSI PASAR PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) Fadila Imran; Meutia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this research is to analyze the impact of sukuk rating announcement event upon market reaction in company which registered at Jakarta Islamic Index (JII) from 2011 until 2015 using average abnormal return during five days before and after event. The type of data used in this research is secondary data which obtained from financial statements publishing by capital market reference center that existed in Indonesia Stock Exchange. The sample used in this research is study case with the total of the population is 7 companies. Method used in this research is purposive sampling which yielded 5 companies sample for sukuk rating announcement event. Meanwhile, the examination of hypothesis used is event study method. The result of this research illustrate that sukuk rating announcement event did not give an impact upon market reaction. However, in case of considering each variable, there is a difference between before and after the occurrence of sukuk rating announcement event.
PERANCANGAN SISTEM INFORMASI PERSEDIAAN BARANG MENGGUNAKAN MICROSOFT ACCESS Muhammad Razaluddin; Evayani Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Inventory information system is something that is often heard in a company. A company that is engaged in trading of such distributions must be familiar with the inventory system. The use of manual recording has a negative impact on the company. Looking at company earnings and how many remaining items available manually require a long time. This research aims to design an inventory information system to help employees manage goods and find available items more easily so as to reduce mistakes made by employees. The system designed in this study uses Microsoft Access. This research uses descriptive qualitative method, data collection techniques in research conduct interviews, observation, and literature study conducted directly with the owner of the company. This research produces an application that can help control the inventory of goods more effectively and informally so that it can control the goods entering and leaving the company
ANALISIS PENGELOLAAN ASET TETAP DAERAH PADA DINAS PENGELOLAAN KEUANGAN ASET DAERAH (DPKAD) PROVINSI ACEH Esduo Ramadhano Labasido; Darwanis Darwanis
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Fixed assets is one of the elements that must be managed properly in order to produce reliable information in the financial statements region. Orderly management of regional property (fixed assets) carries a significant effect on the perfection of regional balance sheet presentation. The purpose of this study to determine the suitability of fixed asset management at the Department of Finance and Asset Management Revenue Region (DPKAD) Aceh with Regulation of the Minister of the Interior 19 of 2016 visits from local property management cycle is applied as well as the completeness of the document source. The method used is a qualitative with descriptive analysis techniques. The results showed that DPPKAD Aceh as maid manager has implemented 10 cycles in the management of fixed assets. From 14 document source needed only 13 documents are there, so that the management of fixed assets in DPPKAD Aceh with Regulation 19 of 2016 has not been fully fit. Preferably, DPPKAD Aceh perform better coordination with all SKPDs as users/ parties responsible in making List of Regional Property Maintenance Requirements (DKPBMD) and List of Results Maintenance Goods as a form of compliance with applicable regulations.
PERSEPSI TENTANG FAKTOR-FAKTOR YANG MEMPENGARUHI KORUPSI (STUDI PADA SKPD DI KOTA BANDA ACEH) Surita Aprilia; Islahuddin Islahuddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Penelitian ini bertujuan untukmengetahui dan menganalisis bahwa  perilaku individu, kelembagaan pemerintah daerah, penerapan perundang-undangan serta pengawasan mempengaruhi terjadinya perilaku korupsi di SKPD Kota Banda Aceh.Data yang digunakan adalah data primer berupa persepsi responden pada SKPD di Kota Banda.Penelitian ini adalah kualitatif, yang menjadi objek penelitian ini adalah 27SKPD di Kota Banda Aceh.Metode analisis yang digunakan adalah regresi linear, Data diolah dengan menggunakan program  Softwere Statistic Product and Service Solution (SPSS versi 22).Hasil penelitian ini menunjukan bahwa jika perilaku individu, kelembagaan pemerintah daerah, peraturan perundang-undangan, dan pengawasan tidak mengalami perubahan atau diasumsikan sudah berjalan dengan normal, maka perilaku korupsi di SKPD Kota Banda Aceh secara konstan hanya berpeluang terjadi sebesar -02.785 pada standar skala likert

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