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<![CDATA[PENGARUH KEUNTUNGAN RELATIF, FITUR LAYANAN, RISIKO, DAN KEPATUHAN SYARIAH TERHADAP MINAT TRANSAKSI MENGGUNAKAN BSI MOBILE DI KOTA BANDA ACEH ]]>
<![CDATA[Cindy Astuti]]>;
<![CDATA[Mulia Saputra]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i3.21923
<![CDATA[This study aims to see and analyze the effects of relative advantage, service features, risk, and shariah compliance on interesting transactions of the customers that use BSI mobile. The object of this study is Bank Syariah Indonesia customers in Banda Aceh city who use BSI mobile. Samples were taken by purposive sampling method. There are 100 samples of the data which became the object to be researched. This research is quantitative research with primarily data obtained by distributing questionnaires of interviews. The results show that relative advantages, service features, risk and sharia compliance give an effect to the user of BSI mobile simultaneously. The results of this research also show and give positive effects and are significant for the customers interest in using BSI mobile, whereas the risk dont give effects for the customers interest in using BSI mobile.]]>
<![CDATA[PENGARUH SISA LEBIH PERHITUNGAN ANGGARAN (SiLPA) DAN FINANCIAL DISTRESS TERHADAP MANIPULASI AKRUAL PADA PEMERINTAH DAERAH DI INDONESIA ]]>
<![CDATA[Cut Alya Shafira]]>;
<![CDATA[Syukriy Abdullah]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i3.20574
<![CDATA[This study aims to examine the effect of Calculation of Budget Excess (SiLPA) and Financial Distress on Accrual Manipulation in Indonesian Regional Governments. The object of this research is all district/city governments in Indonesia. The selection of the object of this research is based on the number of cases in local governments in districts and cities that cause problems. Researchers cannot see problems from one district or one city because this research is to see as a whole whether all local governments experience accrual manipulation, so this study takes the object of all local governments in Indonesia. The data used is secondary data from the audited district/city financial statements. The sample in this study amounted to 438 districts/cities for the 2019 fiscal year. Multiple linear regression models were used to test the hypothesis. The results showed that the two independent variables, namely SiLPA and Financial Distress had a positive effect on Accrual Manipulation. ]]>
<![CDATA[PENGARUH PENGETAHUAN PAJAK, PEMERIKSAAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK RESTORAN KABUPATEN TULUNGAGUNG ]]>
<![CDATA[Annisa Putrinur'aini]]>;
<![CDATA[Dyah Pravitasari]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i3.21015
<![CDATA[Compliance with taxation is an important point that cannot be separated from the tax implementation process. In the implementation of taxation, tax obligations and rights to taxes must be fulfilled and implemented by every taxpayer, where must be carried out in accordance with existing standards and regulations. This study aims to see how big the effect of tax knowledge on restaurant taxpayer compliance, tax audit on restaurant taxpayer compliance, and tax sanctions on restaurant taxpayer compliance, especially in Tulungagung Regency. Quantitative methods are considered appropriate for this research, where the way to get data for research is through servers by relying on the distribution of questionnaires. The data obtained from the division of the questionnaire will then be processed again by multiple linear regression testing. The processed data obtained the results of restaurant taxpayer compliance in Tulungagung Regency is significantly and positively influenced by tax knowledge, restaurant taxpayer compliance in Tulungagung Regency is significantly and positively affected by tax audits, and restaurant taxpayer compliance in Tulungagung Regency is significantly and positively affected by tax sanctions.]]>
<![CDATA[PENGARUH KESADARAN ETIS DAN PERTIMBANGAN ETIS TERHADAP WHISTLEBLOWING: EMOSI SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Eva Fadilah]]>;
<![CDATA[Fauziah Aida Fitri]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i3.20682
<![CDATA[This study had a purposed to evaluate the effect of ethical awareness, ethical judgement on whistleblowing with emotion as a moderating variable on employees of PT PLN (Persero) in the cities of Banda Aceh and Aceh Besar. The sample taking by non-probability sampling method and purposive sampling. It obtained 138 sample of permanent employees at PT. PLN (Persero) in the cities of Banda Aceh and Aceh Besar. The data used is primary data collected in a hybrid way, that is, some of the questionnaires were answered directly and some were answered through the google form. This study using multiple linear regression models and moderated regression analysis. The results of this study indicate that both simultaneously and partially, ethical awareness and ethical judgement have a significant effect on whistleblowing, but the results of testing the moderating variable, namely emotion, cannot moderate ethical awareness and ethical considerations on whistleblowing.]]>
<![CDATA[PENGARUH PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI, DAN AKUNTABILITAS TERHADAP TRANSPARANSI PENGELOLAAN DANA DESA ]]>
<![CDATA[Dara Ramdhana]]>;
<![CDATA[Jhon Andra Asmara]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i3.21392
<![CDATA[This study aims to analyze simultaneously and partially the variables of Internal Control, Utilization of Information Technology, and Accountability to the Transparency of Village Fund Management during the Pandemic Period (Study on Villages in Bireuen Regency). This type of research is a quantitative study with a sample of 172 respondents consisting of the village head/village secretary and the head of financial affairs (treasury). The research data were collected through questionnaires, processed and analyzed using multiple linear regression analysis using SPSS version 25 program. The sampling technique used was simple random sampling. The results of this study indicate that Internal Control partially has a positive effect on the Transparency of Village Fund Management. The partial use of Information Technology has a positive effect on the Transparency of Village Fund Management. Accountability partially affects the Transparency of Village Fund Management. Internal Control, Utilization of Information Technology, and Accountability simultaneously affect the Transparency of Village Fund Management.]]>
<![CDATA[PENGARUH STRUKTUR AUDIT, INDEPENDENSI, DAN PROFESIONALISME TERHADAP KINERJA AUDITOR (STUDI PADA INSPEKTORAT ACEH) ]]>
<![CDATA[Dita Nurul Aurani]]>;
<![CDATA[Nita Erika Ariani]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i3.20783
<![CDATA[This study aims to determine how much influence audit structure, independence and professionalism have on auditor performance at the Aceh Inspectorate. The population in this study were all auditors who worked at the Aceh Inspectorate Office, totaling 50 auditors. This study uses a non-probability sampling technique with the census method so that the entire population of 50 respondents is used as a sample. The data used is primary data through the distribution of questionnaires. The statistical test used multiple linear regression analysis with the help of SPSS version 26 application. The results showed that the coefficient of determination (R2) was only 50.3%. The results of this study indicate that there are many other variables that affect the performance of the auditor. However, of the three variables tested, the audit structure is the variable that has the most influence. The use of a qualified audit structure through the procedures and techniques applied by the auditors greatly affects the quality of the audits produced by the auditors so that their performance becomes better. In order for the research to be more meaningful, further researchers should examine other independent variables such as ethics, work performance, integrity, career development, work experience, years of service, knowledge, and credibility of an auditor.]]>
<![CDATA[ANALISIS PERLAKUAN AKUNTANSI ATAS PEMBIAYAAN RAHN (GADAI EMAS SYARIAH): STUDI KASUS PEGADAIAN SYARIAH DI CABANG BANDA ACEH ]]>
<![CDATA[Eka Zahara Fonna]]>;
<![CDATA[Maulana Kamal]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i3.21071
<![CDATA[The great interest of the Aceh community in using sharia pawn financing for gold pawn products raises the need for supervision of the accounting treatment implementation of sharia pawn financing in the Islamic financial industry. This study aims to determine the accounting treatment related to the recognition measurement, presentation, and disclosure of Rahn transactions (Islamic gold pawns) that are practiced at the Banda Aceh Sharia Pawnshop. The research method used in this study is descriptive qualitative, with primary and secondary data sources using interviews, observation, and documentation techniques. The author collects data by interviewing cashiers and appraisers at the Banda Aceh branch of the Sharia Pawnshop. The analytical method used is the descriptive analysis method which includes data reduction, display, conclusion drawing, and verification. The results of this study found that the application of accounting treatment in terms of recognition, presentation measurement, and disclosure at the Banda Aceh branch of Islamic Pawnshops is following Indonesian Financial Accounting Standards (PSAK) 107 on ijarah accounting and the Fatwa of the Indonesian National Sharia Council. The results of this study are expected to be an additional reference and study material to develop knowledge in the scope of sharia accounting, especially regarding ijarah accounting.]]>
<![CDATA[PENGARUH SUSTAINABILITY DISCLOSURE DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Dewi Shahara]]>;
<![CDATA[Yulia Fitri]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i3.21191
<![CDATA[This study aims to examine the effect of sustainability disclosure on economic, environmental, social, and company size on stock prices. This research is a quantitative research. The research population is manufacturing companies listed on the IDX in 2020-2021, with a total population of 193 companies. The sampling method used is purposive sampling, with this method then obtained as many as 26 research samples. The research data uses secondary data obtained from financial report documentation and sustainability reports published on the Indonesia Stock Exchange web page. Analysis of the data used in the form of multiple linear regression using the SPSS 26 application. The results showed that the sustainability disclosure in the economic and social had no effect on stock prices. Meanwhile, the sustainability disclosure of environment and company size have an effect on stock prices.]]>
<![CDATA[PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEADILAN PROSEDURAL DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL STUDI PADA DINAS KEBUDAYAAN DAN PARIWISATA ACEH ]]>
<![CDATA[Izzatul Muna]]>;
<![CDATA[Maya Febrianty Lautania]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i3.21101
<![CDATA[This study aims to examine the effect of budgetary participation, procedural justice, and management accounting systems on managerial performance of Dinas Kebudayaan and Pariwisata Aceh. This study used the census method which makes the entire population as a sample. This research was conducted at Dinas Kebudayaan and Pariwisata Aceh. The population in this study were managerial based on structural, including middle-level managers and line-level managers with a total of 31 respondents. This research is an associative quantitative research. The primary data obtained through the distribution of questionnaires were used as a source of research data.. The multiple linear regression with SPSS application version 25 was used as a data analysis method. The test tool on hypothesis one is with t test used in evaluating the hypothesis partially while f test is used to search its influence simultaneously. The results showed that 81.8% of the budgetary participation, procedural justice, and management accounting systems were able to explain the variable managerial performance of Dinas Kebudayaan and Pariwisata Aceh. It is also found that, simultaneously and partially, budgetary participation, procedural justice, and management accounting system have a positive effect on the managerial performance of Dinas Kebudayaan and Pariwisata Aceh.]]>
<![CDATA[PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN ASING TERHADAP BIAYA ]]>
<![CDATA[Lia Risman]]>;
<![CDATA[Zuraida Zuraida]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i3.22012
<![CDATA[This study aims to determine the effect of managerial ownership, institutional ownership, and foreign ownership on agency costs in non-financial companies listed on the Indonesia Stock Exchange in 2015-2017. The independent variables are managerial ownership, institutional ownership, and foreign ownership. The dependent variable is the agency cost which is proxied as sales and general administration expenses. This study uses secondary data in the form of annual financial reports of non-financial companies listed on the Indonesia Stock Exchange in 2015-2017. The sample in this study consisted of 64 non-financial companies which were taken using a purposive sampling method. Data analysis used multiple linear regression analysis. The results of this study indicate that managerial ownership, institutional ownership and foreign ownership have a significant negative effect on agency costs.]]>
