Articles
15 Documents
Search results for
, issue
"Vol 6, No 4 (2021): November 2021"
:
15 Documents
clear
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN: STUDI KASUS KABUPATEN/KOTA DI ACEH ]]>
<![CDATA[Munawir Munawir]]>;
<![CDATA[Rita Meutia]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Abstract This study aims to examine the effect of audit findings, central government transfers and level of regional wealth on the financial performance of district/city governments in Aceh Province. The object of research is the report on the results of the examination of the Regional Financial Management Report (LHP-LKPD) and the Budget Realization Report (LRA) of 23 district/city governments in Aceh Province. The research data was obtained through the website of the Information Management and Documentation Officer (PPID) of the Indonesian Financial Audit Agency (BPK-RI), as many as 115 LHP-LKPD and LRA, from 2014 to 2018. Data analysis using software eviews 9 in the form of panel data regression. Based on the research results, audit findings and central government transfers have a negative effect on financial performance. This means that the higher the audit findings and government transfers, the lower the financial performance of the regional government. It is different with the level of regional wealth which has a positive effect on the financial performance of local governments, this indicates that an increase in regional wealth will increase the financial performance of local governments. ]]>
<![CDATA[FRAUD PENTAGON SEBAGAI ALAT PENDETEKSI FINANCIAL STATEMENT FRAUD : LITERATUR REVIEW ]]>
<![CDATA[Ditya Permatasari]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to detect the possibility of fraud in the financial statements by using the fraud pentagon. The fraud pentagon is an extension of the fraud triangle and fraud diamond theory which is used to detect fraud in financial statements. The method used in this study is the Systematic Literature Review (SLR) which examines previous research on financial statement fraud and the fraud pentagon. The data used is data from a second party. Analysis of the data in this study by mapping 28 selected journals from 2017 to 2020 in the Google Scholar database. Based on the results of the research conducted, it shows the factors that influence financial statement fraud which are divided into five indicators, namely pressure, opportunity, rationalization, competence and arrogance which are then translated into several proxies with quantitative research types. The factor that is widely studied is the change in director as much as 27 times. But for the factors that have a lot of influence on the occurrence of financial statement fraud is financial stability (financial stability). This means that when the company's financial stability is threatened due to economic and industrial factors, the company will have the potential to commit financial statement fraud.]]>
<![CDATA[PENGARUH JUMLAH DEWAN KOMISARIS, UKURAN PERUSAHAAN, KOMITE PEMANTAU RISIKO, DAN KINERJA KEUANGAN TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Hermanto Hermanto]]>;
<![CDATA[Ratna Susiani Berutu]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Tujuan kajian ini untuk menemukan faktor penentu manajemen laba (Earnings Management) seperti Jumlah dewan komisaris, ukuran perusahaan, komite pemantau risiko, dan kinerja keuangan suatu perusahan. Kajian saat ini menggunakan data laporan keuangan sektor perbankan yang terekam di Bank Indonesia (BI) dengan metode pengambilan sampel selektif yang memenuhi kriteria survey. Peneliti mengkaji dengan jangka waktu selama lima tahun menggunakan sampel sebanyak 24 data dari 120 entitas sektor perbankan. Penelitian ini menggunakan beberapa metode analisis linear dengan tipe data sekunder. Pelitian ini memperlihatkan bahwa ukuran dewan komisaris, ukuran perusahaan, dan komite pemantau risiko, serta ROA secara bersama-sama mempengaruhi manajemen laba. Ukuran dewan komisaris dan ukuran perusahaan secara individu tidak mengindikasikan adanya pengaruh terhadap manajemen laba. Komite pemantau risiko secara individu mempengaruhi manajemen laba dan ROA secara individu memberikan pengaruh positif terhadap manajemen laba. ]]>
<![CDATA[TAX PLANNING ANALYSIS THROUGH THE DEPRECIATION AND REVALUATION METHODS OF FIXED ASSETS TO MINIMUM TAX LOAD AT PT. TASPEN (PERSERO) TASIKMALAYA BRANCH ]]>
<![CDATA[Deni Faisal]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this thesis research is to determine tax planning through the depreciation method and fixed asset revaluation of the tax burden at PT. Taspen (Persero) Tasikmalaya Main Branch. This research method uses descriptive research. This study collects facts and identifies data that discusses tax planning issues in the field of depreciation and revaluation of fixed assets against the tax burden borne by the company. The results of this study are expected to provide input to the management of PT. Taspen (Persero) Tasikmalaya Main Branch in carrying out depreciation of fixed assets, it is better to pay attention to the latest tax laws in order to further optimize the allowable tax burden according to taxation and revaluation of fixed assets by PT. TASPEN (Persero) is not a requirement then PT..The conclusion of this research is that with the depreciation and revaluation of the company's fixed assets, PT. Taspen (Persero) Tasikmalaya Main Branch can save or minimize the tax burden that must be paid by the company]]>
<![CDATA[IMPLEMENTASI MAQASHID SYARIAH PADA PENERAPAN CORPORATE SOCIAL RESPONSIBILITY DI BANK UMUM SYARIAH BANDA ACEH ]]>
<![CDATA[Diva Novia]]>;
<![CDATA[Meutia Fitri]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[ This study aims to determine whether there are implementation Maqashid Syariah of CSR programs at Syariah Bank in Banda Aceh. The results of weighting the CSR program also determine the Banda Aceh sharia bank that implements Maqashid Syariah the best. The research method used in the research is descriptive analysis research. The type of data used is primary data obtained through interviews with parties directly related to the provision of CSR programs at each bank, this data is also supported by secondary data in the form of a list of CSR activities that have been carried out. The results of this study indicate that there is a true implementation of Maqashid Syariah in implementing CSR in every Islamic bank in Banda Aceh. The data also shows that the best Islamic banks in implementing Maqashid Syariah have the highest score of 25, where the score shows that the implementation is categorized as "very good" over the highest score weights obtained.]]>
<![CDATA[PENGARUH STRUKTUR SUKUK, UMUR SUKUK, DAN STATUS JAMINAN SUKUK TERHADAP PERINGKAT SUKUK PADA PERUSAHAAN YANG TERDAFTAR DI DAFTAR EFEK SYARIAH ]]>
<![CDATA[Reva Muzalifah]]>;
<![CDATA[Aida Yulia]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this research is to examine the effect of independent variables on sukuk rating of companies listed in the List of Islamic Securities in the period of 2013-2016. Independent variables that used in this research are sukuk structure, maturity, and guarantee status. The selection of the sample is using a purposive sampling method and obtained a sample of 12 sukuk, the type of data used in this research is secondary data such as financial statements, annual reports and statistical data of sukuk. Data collection techniques used in this research is the documentation. Data analysis was conducted using the statistical analysis that is multiple linear analysis techniques Data processed by using program Econometric Views (EViews) version 9. The results of this study show that 52,73% dependent variable or sukuk rating can be explained by the three of independent variables. Simultaneously the three of independent variables have effect on sukuk rating. Partially, sukuk structure, maturity, and guarantee status have effect on sukuk rating.]]>
<![CDATA[IMPLEMENTASI ASAS TATA KELOLA YANG BAIK PADA KOPERASI MITRA DHUAFA REGIONAL ACEH ]]>
<![CDATA[Sarah Anggraini]]>;
<![CDATA[Fazli Syam BZ]]>;
<![CDATA[Bustamam Bustamam]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to analyze how the principles of good governance apply to Aceh Regional Mitra Dhuafa Cooperative (KOMIDA) based on the policy standards that have been determined by the National Committee on Governance Policy (KNKG). The implementation of a standardized governance system in KNKG policies is able to encourage and improve management and evaluate how the activities and performance of the organization are in order to achieve efficiency and effectiveness from the functions and assets of the Aceh Regional Mitra Dhuafa Cooperative (KOMIDA).This research using descriptive analytical research to 20 employees of Aceh Regional Mitra Dhuafa Cooperative (KOMIDA). Data collection techniques used research instruments in the form of questionnaires and interviews. The results obtained from this study that Aceh Regional Dhuafa Mitra Cooperative (KOMIDA) has implemented an improved governance system based on the KNKG standard which is described as follows. The principle of transparency scored 86 percent in the very good category, the principle of accountability scored 84.25 percent in the very good category, the principle of accountability resulted in a score of 88.25 percent in the very good category, the principle of independence scored 84.5 percent in the very good category and the principle of fairness resulted in a score of 88.5 percent in the very good category. Keywords--Principles of Good Governance, Aceh Regional Mitra Dhuafa Cooperative (KOMIDA)]]>
<![CDATA[IMPLEMENTASI PROGRAM APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DALAM MENGELOLA KEUANGAN DESA (STUDI KASUS PADA DESA LAMBARO SKEP, KECAMATAN KUTA ALAM, KOTA BANDA ACEH) ]]>
<![CDATA[Nazarina Ar-Raniry]]>;
<![CDATA[Said Muniruddin]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study discusses the application process of the Village Financial System (Siskeudes) in managing village finances based on Permendagri Number 20 of 2018 concerning Village Financial Management. The research method used is descriptive qualitative. The research location chosen was Lambaro Skep Village, Kuta Alam District, Banda Aceh City. The informants who were the informants in this study were the village head (keuchik), the village secretary, and the head of financial affai rs at Lambaro Skep Village. The data source of this research is primary data obtained from interviews, observations, and documentation. The results showed that the process of implementing Siskeudes in the Lambaro Skep Village Government was carried out based on five stages (planning, implementation, administration, reporting and accountability) and could be said to be successful even though there were still small obstacles in the administration stage and the Siskeudes application also played a role in the process of disbursing village funds.]]>
<![CDATA[FINANCIAL RESTATEMENT : DAMPAKNYA TERHADAP REAKSI PASAR ]]>
<![CDATA[Immawan Azhar Ben Atasoge]]>;
<![CDATA[Diky Angga Hendrawan]]>;
<![CDATA[Fani Monada Esaa Putri]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this study was to determine the impact of restatement of financial statements on market reactions. This type of research is a quantitative research method, in this study the population used is all companies listed on the Indonesia Stock Exchange non-financial that perform restatement. This study uses annual data on the financial statements of companies that perform restatements in the 2016-2019 period. Regression using OLS (Ordinary Least Square) analysis tool by taking a sample of 21 companies. The results of this study indicate that from the variables of restatement, share ownership, and leverage only share ownership variables have a significant effect on market reaction with a significance value of 0.04 0.05, it can be concluded that there is a significant effect of share ownership on market reaction so that the hypothesis proposed in this research is accepted.]]>
<![CDATA[PERBANDINGAN RISIKO OBLIGASI SYARIAH DAN KONVENSIONAL DI INDONESIA ]]>
<![CDATA[Evi Mutia]]>;
<![CDATA[Heri Tamliqa]]>;
<![CDATA[Wida Fadhlia]]>;
<![CDATA[Suparno Suparno]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Islamic and conventional bonds are two kinds of financial instruments that share in the Indonesian capital market. Islamic Bond (Sukuk) is bonds that the implementation based on the principles of Islamic law. Sukuk is not like other interest-based securities, but in conventional bond yields received one of them in the form of interest. The conventional bonds are based on debt instrument while the Sukuk financing is based on the equity method. The aim of this research is the comparative analysis of risk between sukuk and conventional bond in Indonesia by using model calculations Value at Risk (VaR) framework for the period 2010-2014. This study used various methods on analyze the data. The result indicates that there is a significant performance difference between Bonds and sukuk based on Yield toMaturity. YTM of sukuk is greater than conventional bonds. When compared risk with conventional bonds the sukuk stands better in these sensitivity measures and sukuk have a lower level of risk than conventional bonds.]]>
