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<![CDATA[PROGRAM PENGUNGKAPAN SUKARELA (PPS) PERPAJAKAN TAHUN 2022 ]]>
<![CDATA[Endang Suhendar]]>;
<![CDATA[Christina Tri Setyorini]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v8i1.22718
<![CDATA[The study aims to fill gaps in the study by doing a systematic library review to identify and analyze the factors affecting the tax voluntary disclosure program (PPS) in 2022. This study method is a systematic literature review by following the systematic literacy process consisting of the main stages of revving planning, recitation, and reporting. Based on the results of the selection, as many as 12 papers are used for this systematic literature search based on the inclusion and exclusion criteria. Extracted data were integrated to create survey questions presented for review purposes. The review literature review of all research published from the paper published from 2020-2022 states that the factors affecting voluntary disclosure programs (PPS) in 2022 were untargeted because of the covid-19 pandemic in 2020-2021 and resulted in tax duty not reporting as much as yearly. And this has turned Indonesia into an economic recession. The benefit of the voluntary disclosure program (PPS) in 2022 is increased tax compliance in reporting and following tax rules. Nevertheless, one of the flaws in the administration of this program is the lack of a taxpayer's misunderstanding of newly judged tax rules.]]>
<![CDATA[ANALISIS EFEKTIVITAS PAJAK DAERAH, RETRIBUSI DAERAH DAN LAIN- LAIN PENDAPATAN ASLI DAERAH YANG SAH SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH ]]>
<![CDATA[Junaidi Manik]]>;
<![CDATA[Meutia Fitri]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v8i1.21088
<![CDATA[This study aims to determine the effectiveness and contribution of local tax, local retribution, and other original local revenue to the original local revenue of Aceh Singkil in 2016-2020. This study used the descriptive qualitative method. The data used in this study are primary and secondary data with data collection techniques using documentation and interview techniques. The result of this study indicate that (1) the effectiveness of local tax revenue in Aceh Singkil in 2016-2020 is less effective (77,63%), (2) the effectiveness of local retribution revenue in Aceh Singkil in 2016-2020 is less effective (71,43%), (3) the effectiveness of other original local revenue in Aceh Singkil in 2016-2020 is effective (90,53%), (4) the contribution of local tax to original local revenue of Aceh Singkil in 2016-2020 is less contribution (14,37%), (5) the contribution of retribution to original local revenue of Aceh Singkil in 2016-2020 is good (41,63%), (6) the contribution of other original local revenue to original local revenue of Aceh Singkil in 2016-2020 is a medium contribution (24,03%).]]>
<![CDATA[PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH PADA PEMERINTAH ACEH ]]>
<![CDATA[Susilo Arief]]>;
<![CDATA[Suparno Suparno]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v8i1.21112
<![CDATA[This study aims to determine the effect of the effectiveness of internal control and accessibility of financial reports on the transparency of regional financial management in the Aceh government. In this study, the data used is secondary data. The sample selection technique uses Non-Probability Sampling with the census method, where the sample is taken from the entire research population of as many as 46 SKPA with two respondents for each SKPA. The data analysis method used is multiple linear regression analysis which will be carried out using SPSS software. The results of the study show that 1) the effectiveness of internal control and the accessibility of financial reports simultaneously have a significant effect on the transparency of financial management in the Aceh Government. 2) The effectiveness of internal control has a negative and significant effect on the transparency of financial management in the Aceh Government. 3) Accessibility of financial statements has a negative and significant effect on the transparency of financial management in the Aceh Government.]]>
<![CDATA[DAMPAK PANDEMI COVID-19 TERHADAP KINERJA KEUANGAN PADA PT. TELKOM TBK ]]>
<![CDATA[Aas Saodah]]>;
<![CDATA[Cut Afrianandra]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v8i1.21436
<![CDATA[The purpose of the study is to analyze the impact of the Covid-19 pandemic on the financial performance of PT. Telkom Tbk. The type of research used is quantitative research with a descriptive approach. In this study, we do not use a population but rather a social situation composed of three elements: place, actor, and activity. The subject of this research is PT. Telkom Tbk as triangulation. Secondary data is used in the form of PT. Telkom's financial statements for the 2019-2021 period. The techniques used in data collection include observation, interviews, and documentation. The data analysis approach is descriptive qualitative. Financial performance is measured by several ratios, namely liquidity ratios, solvency ratios, activity ratios, and profitability ratios. This study indicates that the covid-19 pandemic has both a negative and a positive impact on PT. Telkom Tbk's financial performance. Ratio calculation data demonstrate that the company has decreased in some of the ratios analyzed. This decrease does not have a detrimental effect on the financial performance of PT. Telkom Tbk, as it can be offset by increases in several other ratios.]]>
<![CDATA[DETERMINAN AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DENGAN PERILAKU PEMIMPIN SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA KECAMATAN BINJAI KABUPATEN LANGKAT) ]]>
<![CDATA[Silvia Frastika Khan]]>;
<![CDATA[Afrah Junita]]>;
<![CDATA[Iqlima Azhar]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v8i1.21906
<![CDATA[This study aims to determine the accountability determinants of village fund allocation management with leader behavior as a moderating variable. This research was conducted in Binjai District, Langkat Regency. The sampling technique used was a saturated sample with a total sample of 54 respondents. The data collection method used a questionnaire with a Likert scale. The data analysis method used in this study is multiple linear regression and moderated regression analysis using a significant level of 0.05. The results showed that partially, the use of the SISKEUDES application, village apparatus competence, and leader behavior had a significant positive effect on the accountability of village fund allocation management. Moderation regression analysis shows that the leader behavior variable strengthens the relationship between the effect of using the SISKEUDES application on village fund allocation management accountability and the leader behavior variable weakens the relationship between the influence of village apparatus competence on village fund allocation management accountability. The value of the coefficient of determination (R2) is 55.1 percent.]]>
<![CDATA[FAKTOR PENGUNGKAPAN MANAJEMEN RISIKO PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA ]]>
<![CDATA[Talitha Rachel Humaira]]>;
<![CDATA[Dinaroe Dinaroe]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v8i1.23051
<![CDATA[This study aims to examine the effect of firm size, leverage, profitability, and board size on management risk disclosure. This research is quantitative. The research population comprises 52 mining companies listed on the IDX in 2018-2020. The sampling method used is purposive sampling to obtain 35 research samples. The research data was obtained from the company's annual report published on the Indonesia Stock Exchange's web page. Data were analyzed using multiple linear regression with SPSS version 22. The results showed that firm size, leverage, profitability, and board of commissioner's size have a significant effect on risk management disclosure simultaneously. Partially, firm size, leverage, and board of commissioner's size affect risk management disclosure, while profitability does not affect risk management disclosure.]]>
<![CDATA[PENGARUH INDEPENDENSI, INTEGRITAS, DAN OBJEKTIVITAS AUDITOR TERHADAP KUALITAS AUDIT INSPEKTORAT PROVINSI ACEH DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[M Aqshal Fayza]]>;
<![CDATA[Rudy Fachruddin]]>;
<![CDATA[Mulia Saputra]]>;
<![CDATA[Sayed Mahdi]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v8i1.22787
<![CDATA[This study investigates the relationship between auditor independence, integrity, objectivity, and audit quality. This study's population consisted of all Aceh Inspectorate auditors. Fifty respondents were selected using a non-probability sampling method in conjunction with the census method. Primary data were collected through the distribution of questionnaires. Statistical data were analyzed by SPSS 26 version. This study shows that audit quality is affected simultaneously by independence, objectivity, and integrity. Auditor independence and objectivity affect audit quality, while integrity does not affect audit quality. According to the moderating regression study, auditor ethics moderated the relationship between the effect of independence and integrity on audit quality but does not moderate the effect of objectivity on audit quality.]]>
<![CDATA[PENGELOLAAN BELANJA DAERAH: APAKAH SISTEM AKUNTANSI KEUANGAN DAERAH, PENGAWASAN KEUANGAN DAERAH, DAN KOMPETENSI SUMBER DAYA MANUSIA BERPENGARUH? ]]>
<![CDATA[Eva Yuliana]]>;
<![CDATA[Aliamin Aliamin]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v8i1.23385
<![CDATA[This study aims to analyze the effect of regional financial accounting systems, regional financial supervision, and human resource competence on regional expenditure management. This study is descriptive quantitative research. The population in this study is the SKPD of Aceh Tengah District. The sampling method used was random sampling with a total of 220 respondents. The type of data used is primary data obtained through distributing questionnaires. The data were analyzed using multiple linear regression analysis with the help of IBM SPSS Statistics 25. The finding indicated that the regional financial accounting system has a positive and significant effect on regional expenditure management, regional financial supervision has a positive and significant effect on regional expenditure management, and human resource competence has a positive and significant effect on regional expenditure management. Simultaneously, regional financial accounting systems, regional financial supervision, and human resource competence have a positive and significant effect on regional expenditure management.]]>
<![CDATA[ANALYSIS PERFORMANCE MEASUREMENT USING BALANCED SCORECARD METHOD AT PERSAHABATAN HOSPITAL, EAST JAKARTA ]]>
<![CDATA[Muhamad Firmansyah]]>;
<![CDATA[Dewi Susilowati]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v8i1.23635
<![CDATA[The Balanced Scorecard can translate the organization's vision and mission into operational objectives and measure performance from four perspectives: finance, customers, internal business processes, and learning growth. The purpose of this study was to measure the performance of Persahabatan Hospital using the Balanced Scorecard method. This study used qualitative methods with secondary data published by Persahabatan Hospital in 2020 and 2021 and interviews with informants. The results show that from a financial perspective, the hospital's income growth indicator has increased by 19.67%, and the ROA indicator increased by 0.41%. From a customer perspective, the hospital has seen an increase of 26.5%. From the internal business process perspective, it has been said to be good because it is in line with the vision and mission of Persahabatan Hospital. From a learning growth perspective, employee retention decreased by 25%. These four perspectives of the Balanced Scorecard have a significant impact on hospital performance. The hospital needs to improve service quality by increasing customer acquisition to increase revenue to produce a good performance.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN DAN SUB SEKTOR BATUBARA ]]>
<![CDATA[Adelia Kharisma Sularto]]>;
<![CDATA[Rilla Gantino]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jimeka.v8i1.23149
<![CDATA[This study aims to analyze the influence of the board of directors, audit committee, institutional ownership, and managerial ownership on the financial performance of food and beverage sub-sector companies and coal sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The board of directors is measured by the number of members of the board of directors in the company. The audit committee is measured by the number of members of the audit committee in the company, institutional ownership is measured by the percentage of institutional ownership in the company, and managerial ownership is measured by the percentage of ownership of managers in the company. The company's performance is proxied by Return on Assets (ROA) with the formula net profit divided by total assets. The method used in this research is purposive sampling. The data is quantitative data based on secondary data in the form of financial statements. The data analysis method used is multiple linear data analysis. The results of hypothesis testing indicate that the board of directors, audit committee, institutional ownership, and managerial ownership have a significant effect on the company's financial performance in food and beverage sub-sector companies and coal sub-sector companies.]]>
