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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 7, No 1 (2022): Februari 2022" : 15 Documents clear
PENGARUH FINANCIAL LEVERAGE, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP UNDERPRICING SAHAM SYARIAH SAAT INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK INDONESIA PADA MASA PANDEMI COVID-19 Siti Raihan Apriliani; Bustamam Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.21062

Abstract

This study aims to determine and analyze the effect of financial leverage, company size, and institutional ownership on the underpricing of sharia shares during the Initial Public Offering (IPO) during the Covid-19 pandemic on the Indonesia Stock Exchange. The population in this study were all companies that made initial public offerings during the Covid-19 pandemic in Indonesia, namely 2020-2021. The sample selection used purposive sampling technique with predetermined criteria so as to get a sample of 50 companies. The research conducted is quantitative research with the type of research data, namely secondary data. Data analysis used multiple linear regression analysis with the help of SPSS 23 data processing application. The results of this study indicate that either simultaneously or partially financial leverage, company size, and institutional ownership variables have no effect on underpricing of sharia shares.
EFEKTIFITAS PENGELOLAAN ZAKAT DI BAITUL MAL BENER MERIAH Yuni Simah Bengi; Evi Mutia; Meutia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.21219

Abstract

This research had a purpose to evaluate Baitul mal regulation in bener meriah. It is used both primary data such as interview with narasumber they are the staff of Baitul maal in bener meriah and documentary data in the Baitul mal bener meriah and secondary data such as financial data in Baitul mal bener meriah. The purpose of this research is to know how the Baitul mal in bener meriah doing the activity and operasional and is it follow the regulation that government state. It is a qualitative research with interactive analysis method such as collecting data, reducting data, verivication data and got the result to examine the problem. This research had a result such as The level of effectiveness in distributing zakat funds for 5 years is in the Very Ineffective category (ACR20%). The level of effectiveness of the distribution of zakat funds for 5 years is in the Very Ineffective category (ACR20%) and The effectiveness of zakat management starts from the Management of Biatu Mall, Bener Meriah Regency, which distributes zakat once a year, but if there is a situation of urgency, the distribution of zakat funds can be carried out before the due date for the distribution of zakat funds.
PENGARUH KEPEMIMPINAN, FOKUS PADA PELANGGAN, MANAJEMEN SUMBER DAYA MANUSIA, DAN PENGENDALIAN DAN PROSES MONITORING BERKUALITAS TERHADAP KINERJA KEUANGAN (STUDI PADA UMKM DI KOTA BANDA ACEH) Sahibul Izar; M. Rizal Yahya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.21056

Abstract

The purpose of this study was to determine the effect of leadership, customer focus, human resource management and quality control and monitoring processes on financial performance. This research uses simple random sampling method. the sample in this study amounted to 80 samples. The data source used is primary data obtained by distributing questionnaires. The results showed that leadership, customer focus, human resources management, and quality control and monitoring processes had a positive and significant impact on the financial performance of SMEs in Banda Aceh City.
AKUNTABILITAS PENGELOLAAN DANA DESA DAN FAKTOR YANG MEMPENGARUHINYA Alya Zhafira; Maya Febrianty Lautania; Aida Yulia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.21486

Abstract

It is a responsibility of village officials to the community to manage Village Fund Allocation with accountable and transparent and also to involve the village community as much as possible so that it can guarantee that the implementation of Village fund Allocation have a full impact on community. This study aims to examine the effect of community participation, the role of village officials and the competence of human resources on the accountability of village fund management. The subjects of this research are village officials who directly manage the allocation of village funds. In total, there were 144 of research respondents were found and questioned for this research, which is consisting of village heads, village secretaries, and heads of financial affairs, all of these respondents came from 90 villages from 9 sub-districts in Banda Aceh City. Data collection was carried out using a questionnaire that was distributed directly to respondents from May to July 2021. The analytical method used was multiple linear with the SPSS version 22 application. The results showed that the variables of community participation (X1), the role of village officials (X2), and human resource competence (X3) either partially or simultaneously has a significant effect on the management and village accountability variable (Y).
STRATEGI BISNIS SERTA DAMPAK PANDEMI COVID-19 PADA PT BPR MITRA KOPJAYA MANDIRI Deni Faisal; Yudha Aryo Syudibyo
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.20242

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan Strategi Bisnis Serta Dampak Pandemi COVID-19 pada PT. BPR Mitra Kopjaya Mandiri. Objek penelitian ini adalah Divisi Bisnis dan Operasional. Penelitian ini dilakukan dengan metode penelitian kualitatif studi kasus. Teknik Pengumpulan data dalam penelitian ini menggunakan wawancara dan dokumen. Pemilihan narasumber dipilih sesuai dengan kriteria tertentu. Hasil penelitian ini menunjukan bahwa pandemi COVID-19 memberikan dampak yaitu liquiditas sedikit terganggu, penurunan aset, adanya risiko kesehatan dan keselamatan karyawan serta nasabah, nasabah atau calon nasabah menolak ditemui, sulit berinteraksi dengan nasabah atau calon nasabah, angsuran bermasalah, penurunan minat pada beberapa produk, risiko pembiayaan meningkat, minat menabung dan deposito turun, dan nasabah banyak yang mengambil dananya. Untuk menanggulangi dampak pandemi COVID-19 PT. BPR Mitra Kopjaya Mandiri melakukan strategi khusus diantaranya penerapan protokol kesehatan, relaksasi angsuran, restrukturisasi angsuran, fokus pada segmen yang memiliki pendapatan stabil, memperluas jaringan, pengendalian biaya, melihat profil risiko nasabah, dan penundaan pembiayaan. Penerapan strategi bisnis memiliki pengaruh dalam menanggulangi dampak pandemi COVID-19 dan merupakan cara untuk mencapai tujuan bisnis. Dalam mencapai tujuan bisnis PT. BPR Mitra Kopjaya Mandiri melakukan strategi pemasaran, pembiayaan, penghimpunan dana, pengawasan, pengembangan SDM, dan operasional. Dalam penerapan strategi bisnis masih terdapat kendala yang dihadapi di antaranya semangat karyawan tidak stabil, divisi SDM belum tertata rapi, banyak syarat untuk pengajuan pembiayaan, hanya ada dua personel pengawasan, dan masih ada SOP yang belum sesuai.

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