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<![CDATA[ANALYSIS OF FACTORS AFFECTING HOTEL TAX REVENUE IN TASIKMALAYA CITY ]]>
<![CDATA[Haryono Susilo]]>;
<![CDATA[Widyahayu Widyahayu]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i4.22196
<![CDATA[This study aims to prove the effect of Average Room Rate, Number of Tourists, and Constant Gross Regional Domestic Product (GRDP) on Hotel Tax Revenue in Tasikmalaya City. The data used in this study is data for 2018 – 2021 which aims to analyze Hotel Tax Revenues in Tasikmalaya City. By using secondary data sourced from the Regional Revenue Service of the City of Tasikmalaya and the Central Bureau of Statistics of the City of Tasikmalaya. Data analysis in this study used Multiple Linear Regression analysis using SPSS. The results of this study indicate that the average room rate has a positive and significant effect on Hotel Taxes, the number of tourists has a positive and significant effect on Hotel Taxes, and constant GRDP has a positive and insignificant effect on Hotel Taxes.]]>
<![CDATA[PENGARUH SISTEM PEMBERIAN KREDIT TERHADAP TINGKAT NON PERFORMING FINANCING (NPF) STUDI KASUS PADA BSI KCP MANGGENG ]]>
<![CDATA[Dini Febriani]]>;
<![CDATA[Dewi Sartika]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i4.22652
<![CDATA[This study aims to examine the effect of the credit system on the level of Non-Performing Financing (NPF) at BSI KCP Manggeng. This associative study uses the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, and coefficient of determination test as data analysis techniques. This study included 634 customers of BSI KCP Manggeng in 2020-2021 who utilized the credit system. The sampling method used was purposive sampling with a total of 72 respondents. Primary and secondary data were collected from the entity's financial statements and questionnaire distribution. The data analyzed with the help of SPSS Statistics 20 Software. The results of this study indicated that the credit system has a positive and significant effect on the level of non-performing financing (NPF) at BSI KCP Manggeng. Therefore, the entity should employ more stringent marketing methods and gain a more in-depth understanding of the debtor's business and character to determine the appropriate ability to pay and to appoint credit capital to ensure that the credit system operates efficiently and is used to advance the debtor's business.]]>
<![CDATA[PENGARUH INTENSITAS MODAL, INVENTORY INTENSITY DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE ]]>
<![CDATA[Lutviana Cindy Eka Putri]]>;
<![CDATA[Adhitya Putri Pratiwi]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i4.21400
<![CDATA[The purpose of this research is to determine the effect of capital intensity, inventory intensity and transfer pricing on tax avoidance in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2016–2020. The methodology used in this study is quantitative. The sampling technique used is purposive sampling and the sample obtained in this study is 90 data. The analytical method used is descriptive statistical analysis, classical assumption test, multiple regression analysis, determinant coefficient test, F test, and T test with the help of Eviews 9 software. Based on the test results, it was found that capital intensity, inventory intensity and transfer pricing had a simultaneous effect on tax avoidance. Capital intensity did not have an effect on tax avoidance. Inventory intensity had an effect on tax avoidance. Transfer pricing had no effect on tax avoidance.]]>
<![CDATA[ANALISIS SISTEM PENGENDALIAN INTERNAL (STUDI KASUS PADA BAITUL MAL ACEH SELATAN) BERBASIS COSO ]]>
<![CDATA[Tia Silfira]]>;
<![CDATA[Aliamin Aliamin]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i4.21035
<![CDATA[The purpose of this study is to describe how COSO became part of the internal control system in Baitul Mal Aceh Selatan. Both primary and secondary data were used in this study. The primary data came from interviews with resource people, while the secondary data came from the archives of Baitul Mal Aceh Selatan. This study used descriptive analysis models. The results of this study indicated that Baitul Mal Aceh Selatan has not adhered to the general requirements for financial statements. This entity has not followed some of the regulations that have been set. It has not placed employees based on their expertise and education. It also does not possess adequate facilities and infrastructure to support the agency performance. Moreover, it revealed that the internal control system was undocumented in the form of flow charts or others. This meant that several weaknesses in internal control had not been fully addressed.]]>
<![CDATA[PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PERAN AUDITOR INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA SKPK BANDA ACEH) ]]>
<![CDATA[Tasya Zumaira]]>;
<![CDATA[Rahmawaty Rahmawaty]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i4.20662
<![CDATA[This study aims to examine the effect of Human Resource Capacity, Utilization of Information Technology, and the Role of Internal Auditors on the Quality of Local Government Financial Reporting. The population used in this study were 44 Local Government Working Units (SKPK) located in Banda Aceh. Respondents in this study were employees who performed accounting or financial administration functions consisting of the Head of the Finance Subdivision, Revenue Treasurer, Expenditure Treasurer, and Staff of the Finance Section of each SKPK. The data collection method in this study used a questionnaire technique. The validity test used the Pearson Correlation test, while the reliability test used Cronbach's Alpha. The data analysis technique used is simple regression analysis with the help of the latest version of IBM SPSS software. The results of this study indicate that (1) Human Resource Capacity, Utilization of Information Technology, and the Role of Internal Auditors simultaneously affect the Quality of Local Government Financial Reporting, (2) Human Resource Capacity does not affect the Quality of Local Government Financial Reporting, (3) Utilization of Information Technology has a positive effect on the Quality of Local Government Financial Reporting, (4) the role of Internal Auditors does not affect the Quality of Local Government Financial Reporting.]]>
<![CDATA[PENGARUH INDEKS MAQASID SYARIAH DAN MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PADA PERBANKAN SYARIAH DI INDONESIA ]]>
<![CDATA[Nur Eliza Ulfa]]>;
<![CDATA[Suazhari Suazhari]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i4.21472
<![CDATA[This research aims to evaluate the effect of the Maqasid Sharia Index (MSI) and intellectual capital (IC) on the financial performance of Islamic banking projected by ROA in BUS Indonesia within the 2016-2020 period. This research takes the sample by using purposive sampling that contains some characteristic and can represent the population as well used in this research. This research contains 12 BUS observations which were multiplied by a five-year period so that the final number of samples observed was 60. The data collected by literature study and documentation method which is carried out by collecting relevant data from various sources and tracing the related BUS annual reports according to the year period used. This research used multiple linear regression analysis and processes by SPSS 22. The results show that MSI and Intellectual capital simultaneously affects the ROA while partially MSI has a negative affect toward ROA but Intellectual Capital has no influence on the financial performance projected by ROA of BUS in Indonesia.]]>
<![CDATA[DETERMINING FACTORS FOR THE SELECTION OF SHARIA BANK ]]>
<![CDATA[Rozi Fery Setiyaningsih]]>;
<![CDATA[Bambang Agus Pramuka]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i4.22768
<![CDATA[This study examines the determinants of the community selection of Islamic banks. Specifically, this study aims to determine how the influence of Islamic financial literacy and service quality on the selection of Islamic banking is mediated by trust. Islamic banking is increasingly needed as a transaction medium along with an increasing number of Indonesian halal industries. Islamic banking is rapidly growing, but it has a low market share, reaching only 6.59% of Indonesia's population in July 2021. This study uses the SmartPLS 3 tool with the Partial Least Squares (PLS) analysis method. Respondents in this study were 163 respondents, namely customers of Islamic banks from the Pekalongan ex-residency. The results show that Islamic financial literacy does not affect the selection of Islamic banks, which is interesting because it turns out that Islamic financial literacy will affect the selection of Islamic banks if mediated by trust. Service quality has a significant positive effect on the selection of Islamic banks, and service quality affects the selection of Islamic banks mediated by trust. Trust affects the selection of Islamic banks. This research implies that customers need to improve Islamic financial literacy in forming trust in Islamic bank products and services. In addition, the need to improve the quality of service. Building customer trust requires a high sense of awareness and intention.]]>
<![CDATA[DO FOREIGN OWNERSHIP, PROFITABILITY, AND LEVERAGE INFLUENCE TAX AVOIDANCE OF INDONESIAN MINING COMPANIES? ]]>
<![CDATA[Fira Faradisa]]>;
<![CDATA[Heru Fahlevi]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i4.21100
<![CDATA[This study is aimed to examine the influence of foreign ownership, profitability, and leverage on tax avoidance practices. This study tested the hypotheses in mining companies listed on Indonesia Stock Exchange (IDX) from 2018 to 2020. Using purposive sampling technique, 39 out of 46 companies in the Indonesian mining industry were taken as a sample with a total of 117 data observations for the period pre and during the COVID-19 pandemic. The data was then analyzed comparatively through multiple linear regression analysis. The results of this study revealed that for the period pre-COVID-19 pandemic, all independent variables simultaneously affect the dependent variable. Partially, foreign ownership and leverage have no significant effect on tax avoidance. However, profitability has a negative effect on tax avoidance. In contrast, for the period during the COVID-19 pandemic, all independent variables simultaneously and partially did not affect the dependent variable.]]>
<![CDATA[PENGARUH PENERAPAN E-PROCUREMENT DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD PENGADAAN BARANG DAN JASA DI PROVINSI ACEH ]]>
<![CDATA[Iffah Khairunnah]]>;
<![CDATA[Nadirsyah Nadirsyah]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i4.21014
<![CDATA[This research aims to determine the effect of the implementation of e-procurement and internal control on the prevention of fraud in the procurement of goods and services in Aceh Province. The operational variable used is the implementation of e-procurement and internal controls as the independent variable. The dependent variable is the prevention of procurement fraud. Populations in this research are all SKPD/A in Aceh Province or around 1,056 SKPD/A in Aceh Province. The sampling technique used is random sampling. In this study, field data were collected from first-hand observations to identify research problems. The respondents were employees or officials in charge of the goods or services procurement in the institutions in which they worked. Questionnaires were distributed to up to 150 respondents. A structural equation model (SEM) based on the partial least squares (PLS) test performed to test the hypothesis with WarpPLS 6.0 software. This study indicates that e-procurement and internal control have a partially positive effect on the prevention of fraud in government agencies in the province.]]>
<![CDATA[THE IMPACT OF COVID-19 ON PRICES AND TRADING VOLUME OF STOCK IN TOURISM AND HOSPITALITY SECTOR ON SOUTHEAST ASIA STOCK MARKET ]]>
<![CDATA[Putri Nabilah]]>;
<![CDATA[Lilis Maryasih]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v7i4.21118
<![CDATA[COVID-19 is an unprecedented event that has devastated the world. Almost all sectors of the economy are impacted. Coupled with the designation of this virus as a global pandemic, it caused the biggest changes in stocks. The tourism and hospitality industry suffered the most due to the travel bans and lockdown. This examines stock market reaction on Pandemic COVID-19 by measuring the differences of stock prices and stock trading volumes in the South East-Asia capital market, namely the ASEAN Exchange for the period before and after the pandemic occurred. The sample used was 49 companies from the tourism and Hospitality sector included in the ASEAN Exchange. The data analysis technique used paired sample t-test and Wilcoxon signed rank test with quantitative data. The results found that the tourism and hospitality companies from Indonesia, Singapore and Thailand reacted to the Covid-19 pandemic.]]>
