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<![CDATA[AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH: APAKAH AKSESIBILITAS, PENGENDALIAN INTERNAL, DAN KOMPETENSI APARATUR MEMPENGARUHINYA ]]>
<![CDATA[Luqyana Luqyana]]>;
<![CDATA[Islahuddin Islahuddin]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i1.21068
<![CDATA[This study aims to determine the influence of accessibility of financial statement, government’s internal control system, and apparatus competence on the accountability of regional financial management in Regency/City Governments in The Province of Aceh. The research was conducted in municipalities of Aceh Barat, Aceh Besar, Aceh Tengah, City of Banda Aceh and Lhokseumawe. Representatives of municipalities/cities are determined randomly by looking at the geographical location of the area. Data was collected by distributing 70 research questionnaires to respondents, The Head of SKPD. The research questionnaires that were received back amounted to 62 questionnaires. The sampling technique used simple random sampling and analyzing the data obtained using multiple linear regression models facilitated by SPSS version 28. The results which were based on 62 responses show that (1) accessibility of financial statement has an effect on accountability of regional financial management, (2) government’s internal control system has no effect on the accountability of regional financial management, (3) apparatus competence has an effect on accountability of regional financial management, and (4) accessibility of financial statement, government internal control system, and apparatus competence simultaneously effect the accountability of regional financial management.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN SUKARELA MODAL INTELEKTUAL ]]>
<![CDATA[Asmaul Husna]]>;
<![CDATA[Maulana Kamal]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i1.19887
<![CDATA[This study aims to analyze and obtain empirical evidence regarding the effect of audit committee size, concentration of share ownership, research and development, company age, and foreign ownership on voluntary disclosure of intellectual capital in mining companies. The sample in this study is a mining company listed on the Indonesia Stock Exchange in 2017-2019 which was selected using the purposive sampling method. Based on this method, a sample of 13 companies with 39 financial statements was obtained for analysis The analysis used includes classical assumption test, multiple linear analysis and hypothesis testing. The results of this study indicate that simultaneously and partially the variables of audit committee size, concentration of share ownership, research and development, company age, and foreign ownership have a significant effect on the extent of voluntary disclosure of intellectual capital]]>
<![CDATA[PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER (TABK), INTEGRITAS, DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT BPK RI PERWAKILAN ACEH ]]>
<![CDATA[Islahil Akmalia]]>;
<![CDATA[Nita Erika Ariani]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i1.20241
<![CDATA[This study aims to determine the effect TABK, integrity, and competency of auditor on audit quality of auditors at The Audit Board of The Republic of Indonesia (BPK RI-Aceh). This is a quantitative study with questionnaire used as the primary data elicitation and Likert scale as the measure. The populations in this study are all the auditors at the BPK RI-Aceh amount to 70 auditors. The sampling method using saturation sampling. Data analysis method use is multiple linear regression analysis. Results of the study show TABK, integrity, and competency of auditor simultaneously has a significant effect on audit quality of auditors at the BPK RI-Aceh . The results also show that competency of auditor partially have a significant effect on audit quality of auditors at the BPK RI-Aceh, whereas TABK and Integrity have no significant effect on audit quality of auditors at the BPK RI- Aceh.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS ]]>
<![CDATA[Neneng Sri Suprihatin]]>;
<![CDATA[Lulu Naifaroh]]>;
<![CDATA[Dita Fazarwati]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i1.20087
<![CDATA[The purpose of study was to examine the effect of board composition, agency cost, liquidity, leverage and firm size on financial distress in sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 Period. This research a quantitative method. The population in this study are various industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The sample research method was carried out using the purposive sampling method, based on predetermined criteria there were 13 companies used as samples. The analytical method used is the method of logistic regression analysis. The test results show that: (1) board composition has no effect on financial distress, (2) agency cost has no effect on financial distress, (3) liquidity has no effect on financial distress, (4) leverage has no effect on financial distress, (5) firm size has no effect on financial distress.]]>
<![CDATA[DAMPAK PANDEMI COVID-19 TERHADAP HARGA SAHAM DAN VOLUME PERDAGANGAN SAHAM PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BEI ]]>
<![CDATA[Aulya Rahmawati]]>;
<![CDATA[Jalaluddin Jalaluddin]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i1.21058
<![CDATA[This study had a purposed to find out the difference of stock price and stock trading volume before and after the pandemic in transportation and logistics sector companies listed on the Indonesia Stock Exchange. The sample taking by purposive sampling method with some criteria and got 22 entities. The data used is secondary sourced from Indonesia Stock Exchange. This study using paired sample t-test for for data that is normally distributed and Wilcoxon Signed-Rank Test for data that is not. The results of this study indicate that There are significant differences in stock prices and trading volumes before and after the first announcement of the Covid-19 pandemic in Indonesia]]>
<![CDATA[ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH INDUK DENGAN PEMERINTAH DAERAH PEMEKARAN (STUDI PADA PEMERINTAH DAERAH ACEH TENGAH DAN PEMERINTAH DAERAH BENER MERIAH TAHUN 2015-2019) ]]>
<![CDATA[Umar Said Meldego]]>;
<![CDATA[Suparno Suparno]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i1.19950
<![CDATA[The purpose of this study is to analyze financial performance using the independently ratio, effectiveness ratio, efficiency ratio, and dependency ratio between the regional governments of Central Aceh and Bener Meriah in 2015-2019. This type of research is descriptive quantitative using the ratio analysis method. This study uses LKPD data obtained from the BPK Aceh office. The results showed that the ratio of the independence of the Central Aceh and Bener Meriah regencys was at a very low level. The effectiveness ratio of the regional government of Aceh Tengah has the criteria of Moderately Effective, while the regional government of Bener Meriah has the criteria of Less Effective. The efficiency ratios of the Aceh Tengah and Bener Meriah regencys fall into the Efficient criteria. The dependency ratio of Aceh Tengah and Bener Meriah regencys is classified into very high criteria. The results of different tests indicate that there are differences in financial performance at the level of independence of the Central Aceh region and are truly festive]]>
<![CDATA[ANALISIS PERBEDAAN HARGA DAN VOLUME PERDAGANGAN SAHAM PADA PERUSAHAAN INDEKS LQ45 DI BURSA EFEK INDONESIA SEBELUM DAN SAAT PANDEMI COVID-19 ]]>
<![CDATA[Siti Adawiyah]]>;
<![CDATA[Rudy Fachhruddin]]>;
<![CDATA[Sayed Mahdi]]>;
<![CDATA[Mulia Saputra]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i1.20564
<![CDATA[The Pandemic of COVID-19 has affected different areas of life, such as education, social, tourism and the economy. One of the economic instruments affected by the Pandemic is the capital market. The aim of this research was to look at stock prices and share trading volume in LQ45 index firms on the Indonesia Stock Exchange before and after the COVID-19 Pandemic. This type of research is a quantitative study with an event study approach. The data collected is the price and trading volume of shares of LQ45 index companies from December 03, 2019, to May 31, 2020. The results of this study indicate: (1) There are differences in stock prices in LQ45 index companies before and during the COVID-19 Pandemic. (2) There are differences in stock trading volume in LQ45 index companies before and during the COVID-19 Pandemic. These results indicate that the COVID-19 Pandemic has reacted on the capital market by influencing investors' decisions to sell their shares and resulting in a decline in stock prices.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENGGUNAAN FINTECH PADA UMKM DI KOTA BANDA ACEH MENGGUNAKAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) ]]>
<![CDATA[Sultan Rivaldi]]>;
<![CDATA[Dinaroe Dinaroe]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i1.20309
<![CDATA[Information technology is developing quite rapidly in the financial sector. Financial Technology (FinTech) offers many benefits so the adoption rate is very high at the individual to organizational level. In Indonesia, the implementation of FinTech is quite high because basically FinTech offers great benefits and conveniences. However, amid the high implementation of FinTech at the individual level and large business entities, the use of FinTech in MSMEs is still very low. This study aims to determine what factors influence the interest of MSME to use FinTech services using the Technology Acceptance Model (TAM) theoretical approach by adding a trust factor. The population of this research is all MSMEs in Banda Aceh City. The questionnaires were distributed directly and indirectly (online) from July 24 to August 27, 2021 using the Lemeshow sampling technique, a sample size of 130 was obtained. The research questionnaire data was then analyzed using the Structural Equation Modeling (SEM) method with the help of the SmartPLS 3.3.3 software. The results of data analysis show that perceived usefulness, perceived ease of use, and subjective norms have a positive and significant effect on behavioral intention to use FinTech in MSMEs. Meanwhile, the trust factor does not affect the interest in using FinTech in MSMEs.]]>
<![CDATA[PENGARUH PARTISIPASI ANGGARAN, KARAKTERISTIK TUJUAN ANGGARAN, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA ANGGARAN PADA PEMERINTAH KABUPATEN ACEH BESAR ]]>
<![CDATA[Fran Giska Fadhiya Haya]]>;
<![CDATA[Jhon Andra Asmara]]>;
<![CDATA[Rulfah M Daud]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i1.21017
<![CDATA[The purpose of this study is to see how participation in budgets, budgetary target features, and leadership style affect budget performance. The study's population is a Regional Work Unit (SKPD) in Aceh Besar District, which was sampled using the purposive sampling methodology. The Head of Service, Head of the Finance Section, and Technical Implementation Officer of Activities represented by the Head of Planning at 34 SKPD Aceh Besar District were the respondents in this study. They were structural officials involved in the creation and implementation of the budget. Multiple linear regression analysis was used to analyse the data in this study, which was done with the help of the statistical programme SPSS version 25.The results showed that (1) budget participation, budgetary goals characteristics, and leadership style had a simultaneous effect on budget performance, (2) budget participation had no effect on budget performance. budget performance, (3) budgetary goal characteristics affect budget performance, (4) leadership style affects budget performance.]]>
<![CDATA[ANALISIS KESUKSESAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) BERDASARKAN MODEL DELONE DAN MCLEAN 2003 (STUDI PADA SATUAN KERJA PERANGKAT DAERAH KOTA LANGSA) ]]>
<![CDATA[Wahyu Gustyari]]>;
<![CDATA[Riha Dedi Priantana]]>;
<![CDATA[Devi Satria Saputra]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i1.20218
<![CDATA[The purpose of this study was to analyze the SIMDA application using Delone and Mclean (2003) theory. The variables in the Delone and Mclean (2003) model are system quality, information quality, service quality, and intention to use in user satisfaction. The population in this study were all Regional Work Units (SKPD) in the Langsa City area of Aceh. The sampling technique of this study used non-probability sampling. Respondents who became the object of this study were the parties most responsible for the SIMDA so that 76 respondents. Data analysis using multiple linear regression with SPSS 21. The results of this study indicate that (1) system quality, information quality, service quality, and user interest simultaneously affect user satisfaction, (2) system quality partially affects user satisfaction, (3) information quality partially affects user satisfaction, (4) service quality partially affects user satisfaction, (5) user interest partially affects user satisfaction. The results indicate that the SIMDA application is quite successful.]]>
