cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. aceh besar,
Aceh
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
 1   2 
Search results for , issue "Vol 4, No 3 (2019): Agustus 2019" : 15 Documents clear
PENGARUH PERLINDUNGAN HUKUM, ORIENTASI ETIKA IDEALISME, ORIENTASI ETIKA RELATIVISME DAN RETALIASI TERHADAP INTENSI WHISTLEBLOWING (SURVEI PADA MAHASISWA UNIVERSITAS NEGERI DI PROVINSI ACEH) Azhari Effendi; Nuraini Nuraini
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to know the: (1) the influence of legal protection, idealism ethical orientation and relativism ethical orientation simultaneously on whistleblowing intention, (2) the influence of legal protection has on whistleblowing intention, (3) the influence of idealism ethical orientation on whistleblowing intention, (4) the influence of relativism ethical orientation on whistleblowing intention, (5) the influence of retaliation on whistleblowing intention. The population of this study is 395 students from state universities in Aceh province. Sampling technique used was simple random sampling. The data source used in this study is primary data through the distribution of questionnaires to respondents. Data were analyzed using multiple regression analysis with SPSS 20 processing. The result from this research (1) Legal protection, idealism, relativism and retaliation have an influence together (simultaneously) on whistleblowing intentions. (2) Legal protection has a positively influence on whistleblowing intentions. (3) Idealism has a positive effect on whistleblowing intentions. (4) Relativism has not influence on whistleblowing intention. (5) Retaliation has not influence on whistleblowing intention
PREDICTING BANKRUPTCY ON MINING COMPANIES USING ALTMAN Z-SCORE MODEL (EMPIRICAL STUDY ON MINING COMPANIES LISTED IN INDONESIAN STOCK EXCHANGE YEAR 2014-2015) Husnul Akhir; Islahuddin Islahuddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study is to calculate Altman Z-Score to predict the possibility of bankruptcy of mining companies listed in Indonesia stock exchange based on the information from the annual financial statementwith observation ranging from 2014 until 2015. The type of data used is secondary data. The study employed Altmant Z-Score calculation on a targeted population of 22 mining companies listed on the Indonesia Stock Exchange.The analysis technique used is the prediction model of bankruptcy Altman Z-score. Using the formula Z-Score = 1,2X1 + 1,4X2 + 3,3X3 + 0,6X4 + 1,0X5, where X1 represents the ratio of liquidity, X2 and X3 as profitability ratios, and X4 and X5 are activity ratios. Then with the use of Z-Score assessment criteria 2.99 categorized as a very healthy company.  1.81 Z-Score 2.99 is in the grey area so the possibility of rescue and possibly bankrupt is as great as it depends on the decision of the company management policy as the decision maker. Zscore 1.81 is categorized as a company that has very large financial difficulties and high risk so that the possibility of bankruptcy is very large. The results show that in 2014, 55% of mining companies predicted bankruptcy, 18% are in grey area and the remaining 27% of mining companies have a healthy financial condition. Then in 2015, 64% of mining companies are predicted to go bankrupt, 23% are in grey area and 13% of companies are in good condition or not bankrupt.
PENGARUH KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN, KETIDAKPASTIAN LINGKUNGAN, DAN DESENTRALISASI TERHADAP KINERJA MANAJERIAL (STUDI EMPIRIS PADA PERUSAHAAN BUMN DI BANDA ACEH) Rizka Febrianti; Yulia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine the effect of characteristics of management accounting system information, environmental uncertainty, and decentralization on managerial performance. Data collection techniques in this study were collected by distributing questionnaires to 70 managers who had been set as samples in 18 BUMN companies in Banda Aceh. Statistical tests are performed using multiple linear regression analysis with SPSS 20. The results of the study prove that the four characteristics of management accounting information systems (broad scope, timeliness, aggregation, integration), and decentralization have a positive and significant effect on managerial performance. Enviromental uncertainty have a negative and significant effect on managerial performance.
PENGARUH PEMANFAATAN TEKNOLOGI, KOMPETENSI SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN SKPA PROVINSI ACEH Rian Rezky Pratama; M. Rizal Yahya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research examines the influence of The Use of Information Technology (PT), Human Resources Competence (SDM) and Organizational Commitment (KO) on the Quality of the financial statements (KLK). The population in this study is SKPA of Aceh Province. The sampling technique used is simple random sampling. This study uses primary data which obtained through the questionnaire results. The data were colleccted 63 questionnaires from 35 SKPA. Data were processed using SPSS version 22 and analyzed using multiple linear regression, F-Test, and t-test. The results show that  simultaneously, The Use of Information Technology (PT), Human Resources Competence (SDM) and Organizational Commitment (KO) affect  the  Quality  of  the  financial  statements (KLK). Partially, each independent variable affect Quality of the financial statements.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK KENDERAAN BERMOTOR TERHADAP PENCAPAIAN TARGET PENDAPATAN ASLI DAERAH PROVINSI ACEH Rahmatul Fitriya; Suparno Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Motor vehicle tax is one of the most potential local taxes for Aceh province in improving local income. This research aims to discover the rate of effectiveness of motor vehicle tax acceptance and exact portion of its contribution toward the target of Aceh’s local own revenues. Kind of data used in this research aresecondary data. They are collected from relevant literatures, websites, and documents which concerned on effectiveness and contribution of the acceptance of motor vehicle tax in Aceh province. The research result shows (1) the effectiveness of motor vehicle tax acceptance towards the target of local own revenues attainment has annual fluctuation which can be categorized as ‘strongly (very) effective’ from 2013-2014 and ‘effective’ in 2015. Whereas (2) the contribution of motor vehicle tax acceptance towards the target of local own revenues attainment constantly increase every year, yet it is categorized lack in 2013-2015

Page 2 of 2 | Total Record : 15

 1   2 

Filter by Year

2019 2019


Reset
Filter By Issues
All Issue Vol 8, No 2 (2023): Mei 2023: IN PRESS Vol 8, No 1 (2023): Februari 2023 Vol 7, No 4 (2022): November 2022 Vol 7, No 3 (2022): Agustus 2022 Vol 7, No 2 (2022): Mei 2022 Vol 7, No 1 (2022): Februari 2022 Vol 6, No 4 (2021): November 2021 Vol 6, No 3 (2021): Agustus 2021 Vol 6, No 2 (2021): Mei 2021 Vol 6, No 1 (2021): Februari 2021 Vol 5, No 4 (2020): November 2020 Vol 5, No 3 (2020): Agustus 2020 Vol 5, No 2 (2020): Mei 2020 Vol 5, No 1 (2020): Februari 2020 Vol 4, No 4 (2019): November 2019 Vol 4, No 3 (2019): Agustus 2019 Vol 4, No 2 (2019): Mei 2019 Vol 4, No 1 (2019): Februari 2019 Vol 3, No 4 (2018): November 2018 Vol 3, No 3 (2018): Agustus 2018 Vol 3, No 2 (2018): Mei 2018 Vol 3, No 1 (2018): Februari 2018 Vol 2, No 4 (2017): November 2017 Vol 2, No 3 (2017): Agustus 2017 Vol 2, No 2 (2017): Mei 2017 Vol 2, No 1 (2017): Februari 2017 Vol 1, No 2 (2016): November 2016 Vol 1, No 1 (2016): Agustus 2016 Vol 1, No 1 (2016): Agustus More Issue