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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 6, No 3 (2021): Agustus 2021" : 15 Documents clear
FAKTOR-FAKTOR RISIKO YANG BERPENGARUH TERHADAP FENOMENA KECURANGAN PELAPORAN KEUANGAN PADA INSTITUSI PERBANKAN DI INDONESIA Myra Shafira Priyandani; Rr. Sri Handayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Banking industry is the most fragile sector toward fraud, and fraudulent financial statements is one of the kind of fraud itself. Although fraudulent financial statements is less likely to occur, but the loss that has been caused is very large, it can even reach 10 times the loss by other kind of frauds. Since banking industry serves as the collector and distributor of customer funds, fraud can be easily happen. Despite there are so many regulations and monitoring toward banking activities from OJK and BI, fraudulent financial statements still happens. There are many contributing factors of the occurrence of fraudulent financial statements, such as opportunity, pressure, capability, and rationalization. In particular, free cash flow, shortage of anti fraud programs, management override, and collusion are the risk factors that possibly caused a fraud in a company. The study has the purpose to examine and analyze the influence of free cash flow, anti fraud programs, management override, and collusion towards the indication of fraudulent financial statements toward listed Banking Companies in Indonesian Stock Exchange in 2017-2020. This study uses a quantitative method and the result of the study are: the higher amount of free cash flow increase the indication of fraudulent financial statements, meanwhile the lesser amount of anti fraud programs and indication of collusion increase the indication of fraudulent financial statements. Nevertheless, management override in not a determinant factor of the occurrence of fraudulent financial statements.
PENDAPATAN ASLI DAERAH: APAKAH PAJAK DAERAH BERKONTRIBUSI? Yuan Laterina Putri; Nuraini A Nuraini A
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Local taxes are one of the important components in the receipt of Regional Original Income (PAD). However, the phenomenon of tax arrears still occurs in several districts/cities in Aceh Province, which will certainly have an impact on PAD revenue. This study aims to determine how much effectiveness the collection of Hotel Tax, Restaurant Tax and Land and Building Tax (PBB) is and their contribution to local revenue in the Regency/City Government in Aceh Province. The population in this study were 22 District/City Governments in Aceh Province. This type of research is descriptive quantitative research. The data used is secondary data in the form of data on the realization of the Regional/City Revenue and Expenditure Budget Realization Reports throughout the Aceh Province for 2017-2019. The data was obtained from the Aceh Financial Management Agency (BPKA). The results showed that the level of effectiveness of hotel taxes in districts/cities in Aceh Province for the 2017-2019 period was classified as less effective with an average percentage of 78.59%. The level of effectiveness of restaurant taxes in districts/cities in Aceh Province for the 2017-2019 period is classified as effective with an average percentage of 92.94% while the effectiveness level of PBB P2 is still classified as less effective with an average percentage of 65.64%. The contribution level of Hotel Tax, Restaurant Tax and PBB P2 collection to Regional Original Income in districts/cities in Aceh Province for the 2017-2019 period is classified as very poor with an average percentage of 1.08%, 1.50% and 0,36%.
PENGARUH PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS DAN LEVERAGE TERHADAP KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2018 Nurus Shobah Akmaliyah; Enong Muiz; Dewi Pudji Rahayu
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

AbstrakThis study aimed to determine the effect of Tax, Tunneling Incentive, Bonus Plan and Leverage on Transfer Pricingdecision. In this study used methods of explanation. The variables studied are Tax, Tunneling Incentive, Bonus Plan and Leverage as the independent variables Transfer Pricing as the dependent variable. The research population is consumer goods industry sector manufacturing as many as 10 companies. Data collection techniques used were document analysis method that examines the financial statements of the Indonesia Stock Exchange (IDX) website’s (www.idx.co.id). Data analysis and processing techniques used are descriptive statistical analysis, regretion logistic analysis (regretion logistic model, appropriateness regretion model, assessment all of fit model, coefisient determination, classification matrix. The test results show that the variable Tax have a partial effect on the Transfer Pricingdecision with a significant value of less than 0.05. While the Tunneling Incentive, Bonus Plan and Leverage has a significant value greater than 0.05, it is stated that there is no significant effect on the Transfer Pricing decision..
ANALISIS EFISIENSI BIAYA BAHAN BAKU MENGGUNAKAN METODE JUST IN TIME (JIT) STUDI KASUS CV. SOYA AULA DI ACEH BESAR Nabila Nabila; Jalaluddin Jalaluddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to analyze the application of the Just In Time method to improve the cost efficiency of raw materials at CV. Soya Aula. This study used descriptive qualitative method. The data used are primary data and secondary data. Primary data using observation, interview, and documentation techniques. The data analysis used the cost of raw materials where the application of Just In Time analysis performs the calculations with the MRP and MCE methods. The results of this study indicate that there is a decrease in the cost of raw materials after the application of the Just In Time method. By using the MRP method for purchasing raw materials per day, the cost of raw materials has decreased by 12.24%. And by using the MCE method to measure the level of efficiency, it is known that the efficiency per day is 95.6%, by choosing non value added and value added activities. 
PENGARUH HARGA, CITRA MEREK, DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN MIE INSTAN PADA MAHASISWA AKTIF S1 AKUNTANSI UNIVERSITAS SYIAH KUALA Rudy Fachhruddin; Satria Erlangga; sayed mahdi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the effect of price, brand image and product quality on purchasing decisions of instant noodles on active undergraduate students of accounting at Syiah Kuala University by understanding how to make decisions. The research respondents were 85 people, namely active undergraduate accounting students at Syiah Kuala University. Data collection was carried out by distributing questionnaires directly to respondents in June to July 2021. This study used a simple random sampling method where the sample was taken randomly. The analytical method used is multiple linear regression with SPSS version 25 application. The results of the study prove that brand image and product quality have a significant positive effect on purchasing decisions for instant noodles in active undergraduate accounting students at Syiah Kuala University. Price has no effect on purchasing decisions for instant noodles for active undergraduate accounting students at Syiah Kuala University.
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN BIAYA DAN PENILAIAN KINERJA Riska Marwahidah Suryani; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
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 application of accountability accounting as a cost control and performance appraisal tool. This type of research is descriptive qualitative research by making Iskandar Muda Hospital as the sole object of research. The data used in this study are primary data and secondary data by conducting literature studies, interviews, observations, and documentation to obtain the necessary data. The results of this study indicate that the application of accountability accounting at Iskandar Muda Hospital has not been good because the separation of controlled cost and uncontrolled cost has not been implemented, and also the application of accountability accounting has acted as a cost control and performance appraisal tool wih the fulfillment of cost control feasibility indicators, and comparisons between realization and budget
PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, PERLINDUNGAN SISTEM INFORMASI. DAN KEMAMPUAN TEKNIK PEMAKAI SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANASI PADA INDUSTRI JASA PERHOTELAN DI BANDA ACEH Lilis Setiawati; Dinaroe Dinaroe
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the effect of information tecnology sophistication,information system protection, and user technical abability accounting information systems on the effectiveness of accounting information systems on the effectiveness of accounting information systems in the hospitality service industry in Banda Aceh. The population in this research is the hotel service industry in Banda Aceh, which consists of 14 hotels. The method in this study uses quantitative research methods with primary data obtained by questionnaires measured using a Likert scale. The sampling technique in this study was to use purposive sampling. With a total of 59 respondents. Multiple linear regression analysis techniques with SPSS 22. The results in this study indicate that : (1) The sophistication of information technology has a positive and significant effect on the effectiveness of accounting systems. (2) Protection of accounting information systems has a positive and significant effect on the effectiveness of accounting information systems. (3) User technical ability of users of accounting information systems has a positive and significant effect on the effectiveness of accounting information systems. (4) Information technology sophistication, protection of information systems, and technical ability of users of accounting information systems together have a positive and significant effect on the effectiveness of accounting information systems.
THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE AND ENVIRONMENTAL DISCLOSURE ON PROFITABILITY WITH FIRM SIZE AS MODERATING EFFECT (STUDY ON LISTED MINING COMPANY IN INDONESIA STOCK EXCHANGE YEAR 2017 – 2019) Fathin Adlia Sahril; Maulana Kamal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The economy moves away from polluting activities and towards cleaner production processes. Corresponding to this, companies are required not only to have high profitability but also to concern with environmental issues. It is expected that larger companies are able to generate more profits and to concern themselves with environmental issue. The purpose of this research is to investigate the influences of environmental performance and environmental disclosure on profitability with firm size as the moderating variable of that relationship. A sample of the listed mining companies of IDX was collected from 2017 to 2019 for hypothesis testing using a multiple regression analysis. The findings indicate that environmental performance and environmental disclosure were positively associated with profitability and firm size moderates this relationship.
DESAIN SISTEM INFORMASI PENGGAJIAN UMKM BANDA ACEH (STUDI KASUS PADA USAHA MANUFAKTUR) Evayani Evayani; Fauzan Kamil
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Payroll is one of the elements in the financial statements, which appears in the statement of financial position and income statement. Wrong and untimely salary management can affect the company's performance. One of the errors in salary management is caused by the implementation of a manual system, which allows for various problems in payment. This study aims to design a payroll information system that will help companies, especially SMEs, in managing salaries. This design process starts from recording to presenting the report. The system designed in this study uses the PHP programming language, and MySql as a server. This research uses a case study method, data collection in research through interviews, observations, and literature studies conducted directly at the company. This research produces an application system that makes it easier for companies to manage salaries in the future.
PENYAJIAN LAPORAN KEUANGAN ENTITAS BERORIENTASI NIRLABA BERDASARKAN ISAK 35 PADA GEREJA BNKP RESORT 1 GUNUNG SITOLI Sahala Purba; Intan Nazara; Vinsensia Ratna; Steven Gulo; Boyke Sinurat; Adrian Arya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The Church is an Entity whose Purpose is Not to make a Profit. As a result, the Church's financial accountability is of paramount importance. Good Financial Accountability can be presented in accordance with the applicable General Accounting Standards. Financial Accounting Standards No. 35 (ISAK 35) is an Accounting Standard that discusses the Presentation of Financial Reporting for Non-Profit Entities. With the implementation of ISAK 35, users of financial statements can assess the financial performance of the church. This study aims for the Financial Statements of the Banua Niha Keriso Protestant Church (BNKP) in accordance with ISAK 35 where the resulting Financial Statements consist of Financial Statements, Cash Flow Statements and Financial Statements.

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