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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
 1   2 
Search results for , issue "Vol 5, No 4 (2020): November 2020" : 15 Documents clear
EVALUASI PENERAPAN NO.108 AKUNTANSI ASURANSI SYARIAH (STUDI KASUS PADA TAFAKUL KELUARGA BANDA ACEH) Fitria Zuhra; Bustamam Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to determine how the suitability of the recognition, measurement, presentation and disclosure of sharia insurance accounting in the tafakul banda aceh family. This researt using descriptive statistical analysis or qualitative method. The data obtained trough a direct interview with Mr.Jamaluddin as head of the the tafakul banda aceh family agency. The result of the study show that from the financial statements they made, they revealed that there were investments in tabarru’ funds, assets, then allowances discussed, financial health, contributions, metc.participants, tabarru’ funds, investment funds,technical allowances allowances, and asset details of this statement are in accordance with item no.108.
PENGARUH UKURAN PERUSAHAAN, FINANCIAL LEVERAGE DAN LABA SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (STUDI EMPIRIS PADA PERUSAHAAN MANFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2018) Yulia Fitri; Firzatullah Firzatullah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The goals of this examination are (1) to break down the impact of organization size on the decision of stock bookkeeping strategies, (2) to dissect the impact of monetary influence on the decision of inventory accounting methods (3) to investigate the impact of benefit before charge on the decision of inventory accounting methods (4) to examine the impact of size organization, monetary influence and benefit before charge on the determination of inventory accounting methods. This exploration is an experimental investigation led on assembling organizations recorded on the Indonesian stock trade during 2015-2018 and there are 78 organizat
OPTIMALISASI PEMANFAATAN ASET TANAH DAN BANGUNAN MILIK PEMERINTAH KOTA BANDA ACEH Fadillah Ibrahim; Ridwan Ridwan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research aims to identify and analyze the optimization of the utilization of land and building assets belonging to the Banda Aceh City Government, especially in market buildings to increase local revenue. Research on the optimization of the use of land and building assets owned by the Banda Aceh City Government uses a qualitative descriptive approach, the data used are secondary data in the form of financial reports in the Banda Aceh City Government during 2015-2018, and also primary data using interview techniques. The results of this study indicate that the contribution rate of asset utilization from 2015-2018 is still not optimal for increasing PAD and below 1% with an average of 0.045%. Meanwhile, the level of contribution to the market retribution services is still not optimal for increasing PAD. seen the contribution of the realization of market service levies to local revenue in 2015 amounted to 0.092%. 2016 The contribution of realization of market service fees was 0.083% Likewise in 2017, the contribution of market retribution of services was the same as in 2016, namely 0.083%. However, in 2018, the contribution to the realization of market services was higher than the previous year, the amounting to 0.094%
ANALISIS EFEKTIFITAS PENDAPATAN PARIWISATA SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA SABANG 2014-2018 muhammad firrizqi furqan; Said Muniruddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Pendapatan Asli Daerah (PAD) adalah penerimaan dari pungutan pajak daerah, pungutan jasa layanan, iuran dari penerimaan lain dinas, laba dari perusahaan daerah dan penerimaan pembangunan yang digali atau dihasilkan oleh daerah yang bersangkutan. Penelitian ini bertujuan untuk mengetahui tingkat efektivitas penerimaan sektor pariwisata di Kota Sabang Tahun 2014-2018 serta mengetahui tingkat kontribusi penerimaan sektor pariwisata terhadap Pendapatan Asli Daerah (PAD) di Kota Sabang Tahun 2014-2018. Penelitian ini bersifat deskriptif dengan pendekatan kuantitatif. Data yang digunakan dalam penelitian adalah data sekunder. Dalam penelitian ini, penulis menggunakan 2 rasio, yaitu rasio efektivitas dan rasio kontribusi. Penelitian ini menghasilkan rasio efektivitas pendapatan pariwisata Kota Sabang periode 2014-2018 rata-rata 135,8%, dan rasio kontribusi sektor pariwisata Kota Sabang terhadap Pendapatan Asli Daerah (PAD) tahun 2014-2018 senilai 3,71%.
ANALISIS RELEVANSI INFORMASI, RELIABILITAS, DAN ASIMETRI INFORMASI SETELAH PENGADOPSIAN IFRS (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2009-2014) Shella Yolan Anggraini; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objectives of the research are to examine the impact of adoption of IFRS in Indonesia on quality of financial statement information in terms of relevance and reliability and to examines information asymetry. The Relevance is measured by combined value relevance of book value of equity and net income, reliability is measured by absolute discretionary accrual as an inverse measure, and information asymetry is measured by bid ask spread. Data were collected from the financial statements of the manufacture companies that listed at Indonesia Stock Exchange. Research conduct in 6 years (2009-2014). By using purposive sampling and balanced panel data, there are 31 companies fulfilling the sample criteria. Multiple linier regression and paired sample t-test model is used to test the hypothesis. The results showed that there is an increasing quality of financial statement information after the adoption of IFRS but no difference in information asymmetry after the adoption of IFRS

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