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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 5, No 1 (2020): Februari 2020" : 15 Documents clear
PENGARUH GENDER CHIEF EXECUTIVE OFFICER (CEO), FINANCIAL EXPERTISE CEO, GENDER KOMITE AUDIT, FINANCIAL EXPERTISE KOMITE AUDIT DAN UKURAN KOMITE AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2015-2017 Nurlisa Afriliana; Nita Erika Ariani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research examines the impact of chief executive officer (CEO) gender, CEO financial expertise, audit committee gender, audit committee financial expertise, and audit committee size on audit delay. The population in this research are the manufacturing companies listed in Indonesia Stock Exchange for period of 2015-2017. The samples in this research study using purposive sampling method, which the number of observations are 39 studies. The technique of data analysis is using multiple linear regression analysis.The result of this research show that CEO gender, CEO financial expertise, audit committee gender, audit committee financial expertise, and audit committee size have affect on audit delay. Partially the research show that (1) CEO gender has an effect on audit delay, (2) the CEO's financial expertise has an effect on the audit delay, (3) the gender audit committee has no effect on audit delay, (4) the financial expertise of the audit committee has no effect on the audit delay, (5) the size of the audit committee influences audit delay.
PENGARUH INTELLECTUAL CAPITAL, FINANCING TO DEPOSIT RATIO DAN NON PERFORMING FINANCING TERHADAP PROFITABILITAS PERBANKAN SYARIAH DI INDONESIA Fakhri Hatta; Fauziah Aida Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research aims to investigate the influence of Intellectual capital, Financing to deposit ratio and Non performing financing on profitability of Islamic Banking in Indonesia. The analysis technique used in this study is the multiple linear regression analysis. The type of data employed is secondary data from financial statements of each banks. The  results  of  this  research  indicate  that  (1)  Intellectual  capital,  Financing to  deposit  ratio  and  Non performing financing simultaneously effect on profitability (2) Intellectual capital has no significant effect on profitability (3) Financing to deposit ratio has significant effect on profitability and (4) Non performing financing has significant effect on profitability of Islamic Banking in Indonesia
PENGARUH MODAL INTELEKTUAL DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS BANK UMUM SYARIAH (STUDI PADA BANK UMUM SYARIAH DI INDONESIA TAHUN 2013-2017) Sarah Maqfirah; Wida Fadhlia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to (1) To determine the effect of intellectual capital on the profitability of Islamic commercial banks, (2) To determine the effect of company size on the profitability of Islamic commercial banks. (3) To determine the effect of intellectual capital and company size together on the profitability of a Sharia Commercial Bank. The population in this study were 14 Islamic commercial banks in Indonesia. The sampling technique in this study used purposive sampling technique. This study is a study that uses secondary data for research. Secondary data in the form of annual reports and financial reports obtained on the website of each Islamic commercial bank. The conclusions resulting from this study are (1) Intellectual capital affects the profitability of Islamic commercial banks, (2) Firm size influences the profitability of Islamic commercial banks, (3) Intellectual capital and company size together influence profitability.
ANALISIS POTENSI FINANCIAL DISTRESS DENGAN METODE SPRINGATE PADA BANK UMUM SYARIAH DI INDONESIA Desi Marlinda; Aida Yulia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research aims to know the potential financial distress with Springate method at sharia banks in Indonesia. Financial ratios used is the ratio of working capital to total assets, the ratio of earnings before interest and taxes to total assets (EBIT/Total assets), the ratio of earnings before taxes to total current liabilities (EBT/current liability), and the ratio of sales to total assets. The method used in this research is quantitative research with descriptive study purposes. Data used is secondary data, in the form of an annual financial statement data sharia banks 2014-2018 period. The data analysis is done by using the method of calculation of financial ratios Springate, data is processed using a computer device tools Microsoft Excel. The results of this study indicate that all Islamic banks in the span of the last five years the average is in the category are not experiencing finan cial distress. In the calculation method Springate, 11 Islamic Banks (BUS) in Indonesia during the period 2014 to 2018 shows that only three Islamic banks that are in the unhealthy category predictions that the Bank BRI Syariah, Bank Syariah Muamalat and Bank Syariah Bukopin.
PENERIMAAN DARI PEMERINTAH PUSAT, UKURAN LEGISLATIF, DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS PADA PEMERINTAH DAERAH KABUPATEN/KOTA DI ACEH) M. Zahrul Fuadi; Jhon Andra Asmara
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to see the influence of regional distribution characteristics, legislative measures, and audit findingsagainst the level of disclosure of Preliminary Unaudited Regional Government Financial Report. The population that used in this study is the District and Urban District Government in Aceh Province during  2015-2017. This study usespurposive sampling techniques, so the selection of samples is done by according to specific considerations or goals.The independent variables examined in this study are regional government size, regional independence, intergovernmental revenue, legislative measures, and audit findings. The dependent variable is the level of disclosure of Preliminary Unaudited Regional Government Financial Report. The type of data used in this study is secondary data. The analysis used in this study is multiple linear regression. The data is processed by using the SPSS software test tool. The results showed that variables of regional government size, regional independence, intergovernmental revenue, legislative measures, and audit findings have positive affect on the level of disclosure of Preliminary Unaudited Regional Government Financial Report. Partially, intergovernmental revenue and audit findings have negative affect on the level of disclosure of Preliminary Unaudited Regional Government Financial Report, while regional government measures, regional independence and legislative measures have no significant effect on the level of disclosure of Preliminary Unaudited Regional Government Financial Report.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA BANK UMUM SYARIAH SEBELUM DAN SESUDAH MELAKUKAN SPIN-OFF (STUDI PADA BANK BTPN SYARIAH) Zata Ghaisani Mazaya; Rulfah M Daud
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine whether there are differences in the performance of Public Islamic Bank (BTPN Syariah)  before  and  after  spin-off.  The  financial  ratios  used  are  CAR (Capital  Adequancy  Ratio),  NPF  (Non Performing Finance), FDR (Financing to Desposit Ratio), BOPO (Operating Expenses to Operating Income), and ROA (Return On Asset). The research method used in this research is descriptive comparative. Type of data used is secondary data in the form of quarterly financial statement of BTPN Syariah, quarter 1 2011 until with quarter 3 2014 for data before spin-off and quarter 4 2014 for data after spin-off. Data analysis was done by using Normality Test and Paired Sample T-Test. Data is processed by using SPSS (Statistical Pakage for Social Science) 25th version. The results of this study showed that at the ratios of BOPO there is no difference between before and after spin-off. While in the ratios of CAR, NPF, FDR and ROA there are difference between before and after spin-off
PENERAPAN ANGGARAN BERBASIS KINERJA (PERFORMANCE BASED BUDGETING) DALAM PENGELOLAAN KEUANGAN DAERAH ACEH Ananta Yulia; Endang Surasetyo Ningsih
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Performance-based  budgeting  aims  to  show  the  relationship  between  funding  and  performance  to  be achieved, increase efficiency  and transparency in  budgeting, increase flexibility and accountability of units in carrying out tasks and budget management. This study aims to: (1) Know the system of implementing performance- based budgeting in the management of regional finances in the Aceh Work Unit (SKPA) and (2) Knowing the obstacles faced in implementing a performance-based budgeting system in the management of Aceh's regional finances. This research uses a qualitative approach and descriptive research type. The population in this study were all (42) Aceh Work Unit (SKPA) which is the organizer of government activities to manage regional finances. The sample in this study is the entire population (total sample). Data collection uses structured interview techniques. Data were analyzed qualitatively. The results of the study show that: (1) Performance-based budgeting system implementation in regional financial management in the Aceh Work Unit (SKPA) is in accordance with applicable regulations both from the RPJMA that refers to the RPJN until the final process of the birth of the DPA SKPA and with the Aceh Government Performance Report and (2) Constraints faced in implementing a performance-based budgeting system in the management of Aceh's regional finances are internal, such as the limitations of Human Resources (HR) in the budget and external fields such as rewards and punishments from local governments to improve the performance of their employees. Conclusions: (1) Performance-based budgeting system implementation in regional financial management in the Aceh Apparatus Work Unit (SKPA) is in accordance with applicable regulations (2) Constraints faced in implementing performance-based budgeting system in Aceh regional financial management are both internal and internal external.
ANALISIS PENETAPAN MARGIN PADA PEMBIAYAAN MURABAHAH (STUDI KASUS PADA BPRS RAHMANIA DANA SEJAHTERA KABUPATEN BIREUEN) Muhammad Ferdy Joely; Ridwan Ridwan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Margin is the seller's rights agreed between the seller and the buyer. The profit margin is only found in the sale and purchase agreement. The percentage of profit obtained is an agreement between the seller and the buyer. So far, the BPRS in general still has difficulty in adjusting the determination of the margin, because if the BPRS sets the margin in accordance with applicable BI regulations, it will burden the BPRS because there are differences between customers, products and third party funds from the BPRS and Islamic commercial banks. This study aims to determine the determination of margins in murabaha financing at BPRS Rahmania Prosperous Bireuen Regency. This study uses descriptive qualitative methods, data collection techniques in research conducted interviews, observations, and documentation conducted directly with the SRB manager Rahmania Dana Sejahtera Bireuen Regency. This research resulted in the procedure for determining the murabaha margin at the BPRS.
PERANCANGAN SISTEM INFORMASI AKUNTANSI ASET TETAP DESA BERBASIS WEB (PILOT PROJECT PADA KECAMATAN KOTA SIGLI) Mukrim Mukrim; Evayani Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Fixed  assets  are  one  important  element in  financial  statements.  Handling  of fixed  assets  that  are  not appropriate or not in accordance with PSAP 07 will have an effect on financial reporting. Improper handling of fixed assets due to still practicing a manual system, which allows for various problems in financial reporting. This study aims to design an information system for recording fixed assets to assist village officials in recording assets and for reporting fixed assets. The system designed in this research is Web-based, using PHP as a programming language. This study uses a case study method, data collection techniques in research conducted interviews, observations, and literature studies conducted directly with the village apparatus. This research resulted in an application system that facilitates future village apparatuses
ANALISIS PERBADINGAN KINERJA KEUANGAN DAN ABNORMAL RETURN SEBELUM DAN SESDUAH AKUISISI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 Ulfa Sakinah; Adhisyahfitri Evalina Ikhsan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to see a comparison of financial performance and abnormal return of companies before and after the acquisition of companies listed on the Stock Exchange in 2014. The number of samples used in this study were 10 companies, with a purposive sampling approach. The analysis technique used was paired sample t test and Wilcoxon signed rank test. The variables used are return on equity, current ratio, debt to equity ratio, total asset turn over, earnings per share, and abnormal return. Testing the hypothesis in this study using the sample t-test and Wilcoxon signed ranks test. The results of this study indicate that there are differences in the ratio of total asset turn over, while the return on equity ratio, current ratio, debt to equity ratio, earnings per share, and abnormal return there are no significant differences between before and after the company makes an acquisition.

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