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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 470 Documents
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PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER, KOMPETENSI AUDITOR, INDEPENDENSI, DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT (STUDI PADA AUDITOR BPK RI PERWAKILAN PROVINSI ACEH) Risky Muhayoca; Nita Erika Ariani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The results of such audit examination by the BPK audit findings demonstrate the ability of auditors to detect errors contained in the financial statements that shows the good quality of the audit. This study aims to determine the effect of Computer Assisted Audit Technique, Auditor Competence, Independence, and Work Experience on Audit Quality. The data used in this study is the primary data by spreading the questionnaire on all BPK RI auditors Aceh Province Representative. The population in this study were all auditors at the office of BPK-RI Aceh representative.The process of collecting data and information needed in this research is done by field research (field research). The data used are primary data obtained directly from research subject in the form of questionnaire. The influence of independent variable to dependent variable is done by using multiple regression model.The results showed that both partially and collectively, computer-assisted audit techniques, auditor competence, independence, and work experience had an effect on audit quality on auditor BPK RI Representative of Aceh Province
PENGARUH PEMAHAMAN AKUNTANSI, PENGENDALIAN INTERNAL DAN EFEKTIVITAS PENERAPAN SAP BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI PADA SATUAN PERANGKAT KERJA KOTA BANDA ACEH) Rizki Mardiana; Heru Fahlevi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 2 (2017): Mei 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman akuntansi, pengendalian internal dan efektivitas penerapan SAP berbasis akrual terhadap kualitas laporan keuangan pemerintah daerah di wilayah Kota Banda Aceh, baik secara bersama-sama maupun secara parsial. Populasi pada penelitian ini adalah Satuan Kerja Perangkat Kota Banda Aceh. Total populasi sebanyak 38 Satuan Perangkat Kerja Perangkat Kota (76 pengamatan). Pemilihan populasi penelitian dilakukan dengan menggunakan metode sensus. Metode analisis yang digunakan pada penelitian ini adalah model analisis regresi berganda. Hasil penelitian ini menunjukkan  pemahaman akuntansi, pengendalian internal dan efektivitas penerapan SAP berbasis akrual secara bersama-sama berpengaruh terhadap kualitas laporan keuangan Pemerintah Kota Banda. Pemahaman akuntansi, pengendalian internal dan efektivitas penerapan SAP berbasis akrual berpengaruh positif terhadap kualitas laporan keuangan pemerintah Aceh. Keywords: Pemahaman Akuntansi, Pengendalian Internal, Akuntansi Berbasis Akrual dan Kualitas Laporan Keuangan Pemerintah Kota Banda Aceh.
PENGARUH ANALISIS AKUNTANSI PEMBIAYAAN IJARAH PADA BAITUL QIRADH BAITURRAHMAN DI KOTA BANDA ACEH Maisarah Maisarah; Ridwan Ibrahim
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 1 (2017): Februari 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This is a qualitative research, in which the purpose of this study was to determine the accounting records Ijara financing at Bq Baiturrahman in Banda Aceh and to determine differences in the accounting records at the Ijara financing Baitul Qiradh Baiturrahman in Banda Aceh as well as with PSAK 107.The location was done at Baitul Qiradh Baiturrahman in Banda Aceh, while the type of research that is used by the author in this study is descriptive case study approach. The data collection was conducted in order to obtain or collect data (information) that can explain or answer the problems of research in question objectively. The data collection was done by using dokuemntasi and interview and literature study.The results of this study explains that asset into Ijarah assets, the product morgate be directly into customers' legally and maintenance costs related to assets that are Ijara-kan sepenuhya borne by the customer. Application of the financing with the contract of Ijarah at Baitul Qiradh Baiturrahman, as a whole is in conformity with the National Sharia Board Fatwa number 27 on Ijarah but charging of maintenance on the assets handed over entirely to the customer, then the accounting treatment of financial transactions in the financing of the contract of Ijarah muntahiya bittamlik at Baitul Qiradh Baiturrahman as a whole is not in accordance with PSAK 107, except that there is an account that does not exist in PSAK 107, namely the elimination of receivables earning assets, while the variation in the IAS with Baitul Qiradh Baiturrahman happen in practice in the field is the naturally happened, saw the development of sharia accounting until now still in the developmental stage and continues to experience reforms. Keywords: Accounting Records Ijarah Financing.
ANALISIS PERBANDINGAN PREDIKSI KEBANGKRUTAN PERUSAHAAN DENGAN MENGGUNAKAN MULTIVARIATE DISCRIMINANT ANALYSIS DAN REGRESI LOGISTIK PADA PERUSAHAAN PERTAMBANGAN BATUBARA PERIODE 2010-2014 Rozza Asnita; Raida Fuadi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

 This research objective is to predict the bankruptcy in sector property and real estate which listed in Indonesia stock exchange: using discriminant analysis and logistic regression period 2010-2014. Sampling methods used in the research was purposive sampling. The hypothesis examination is tested by discriminant analysis and logistic regression analysis to determine significant differences in financial ratios such as current ratio, leverage ratio, net profit margin, debt to equity, operating profit margin, total asset turnover to distinguish a group of companies that are considered insolvent and not statistically bankrupt on listed companies in Indonesia stock exchanges in coal mining sector during the period of 2010-2014. The data source of this research come from Indonesia Stock Exchange (IDX).The result of this research showed that the accuracy of the models using Discriminant analysis was 80.4% and Logistic Regression Analysis was 88.2%. In the discriminant analysis showed that the significant variables were leverage ratio and net profit margin. As for the second logistic regression showed that significant variables were leverage ratio, net profit margin, and total assets turnover that could affect the company's bankruptcy prediction coal mining sector in the period 2010 to 2014. Keywords— bankruptcy, current ratio, leverage ratio, net profit margin, debt to equity, operating profit margin, total asset turnover, logistic regression. discriminant analysis.
THE INFLUENCE OF COMPANY CHARACTERISTICS ON MARKET REACTION, WITH QUALITY OF VOLUNTARY DISCLOSURE AS INTERVENINGVARIABLE (MANUFACTURING COMPANIES LISTED ON IDX PERIOD 2012-2016) Zulaikha Rahimah; Yossi Diantimala
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The objectives of this research are to examine the influence of company characteristics includes age of company, size, leverage, profitability, liquidity and growth on market reaction with quality of voluntary disclosure as intervening variable on manufacturing company listed on Indonesia Stock Exchange in 2012-2016. The research sample is the manufacturing company listed on Indonesia Stock Exchange in 2012-2016. The sample are collected using purposive sampling method and resulted 2012 and 2013 is as much as 113 companies, 2014 is 112 companies, 2015 as much as 107 companies and 2016 as much as 41 companies. In summarize the total observation for 5 years are 486. The data type used is secondary data obtained from the annual report of a company that listed on IDX. Then, the method used is path analysis. The research results show that simultaneously age of company, size, leverage, profitability, liquidity and growth have no influence on quality of voluntary disclosure, nevertheless the relation partially show that (1) age has no influence  on quality of voluntary disclosure, (2) size has negative influence  on earnings persistence, (3) leverage has no influence  on quality of voluntary disclosure, (4) profitability has no influence on quality of voluntary disclosure, (5) liquidity has no influence  on quality of voluntary disclosure, and (6) growth  has no influence  on quality of voluntary disclosure. Next results show that quality of voluntary disclosure has influence on market reaction (abnormal return), nevertheless the relation partially show that quality of voluntary disclosure has negative but significant influence on abnormal return. Mediation result shows that age, size and liquidity that mediate by quality of voluntary disclosure on market reaction. Meanwhile, quality of voluntary disclosure is not mediating the influence of leverage, profitability and growth on market reaction (abnormal return).
PENGARUH INTERNET FINANCIAL REPORTING, KETEPATAN WAKTU PENYAMPAIAN INFORMASI KEUANGAN WEBSITE, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP ABNORMAL RETURN (Studi Empiri spada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014) Dita Amelia; Linda Linda
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the effect ofinternet financial reporting, timeliness submission of financial information website, firm size, and profitability on abnormal return of mining company listed in Indonesia Stock Exchange in 2012-2014.Secondary data were sourced from the financial statements, published by the capital market reference center at the Indonesia Stock Exchange and list of daily stock price in Yahoo Finance. The research type used in this research is hypothesis testing, by using simple random sampling method. There are 90 samples of the data that become the object to be researched. This research uses multiple linear regression analysis to test the hypothesis.The results of this research show that simultaneous of internet financial reporting, timeliness submission of financial information website, firm size, and profitability have effect on abnormal return. Partially the research shows that (1) internet financial reporting have positive effect on abnormal return, (2) timeliness submission of financial information website have positive effect on abnormal return, (3) firm size have positive effect on abnormal return, and (4) profitability have no effect on abnormal return. Keywords: Internet Financial Reporting, Timeliness Submission Of Financial  Information Website, Firm Size, Profitability, Abnormal Return.
PENGARUH KEBIJAKAN DIVIDEN, EARNING VOLATILITY, DAN LEVERAGE TERHADAP VOLATILITAS HARGA SAHAM PADA PERUSAHAAN NON-FINANCING YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Raudhatul Jannah; Musfiari Haridhi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the effect of dividend policy, earnings volatility, and leverage on share price volatility of non financing companies listed in Indonesia Stock Exchange in 2010-2014. Dividend policy variabel using dividend payout ratio and leverage variabel using debt to equity ratio. Secondary data were sourced from the financial statements, published by the capital market reference center at the Indonesia Stock Exchange. The research type used in this research is hypothesis testing, by using simple random sampling method. There are 195 samples of the data that become the object to be researched. This research uses multiple linear regression analysis to test the hypothesis. The results of this research show that simultaneous of dividend payout ratio, earnings volatility, and leverage have effect on share price volatility. Partially the research shows that (1) dividend payout ratio have negative effect on share price volatilty, (2) earnings volatility have positive effect on share price volatility, and (3) leverage have positive effect on share price volatility. Keywords: Dividend Policy, Earnings Volatility, Leverage, and Share Price Volatility
Pengaruh Independensi, Skeptisisme Profesional Auditor, Penerapan Standar Audit, dan Etika Audit Terhadap Kualitas Hasil Audit (Studi pada Auditor BPK RI Perwakilan Provinsi Aceh) Fatria Ningsih; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Audit Quality is not easy to define because of many diverse factors affecting quality. This study aims to determine the effect of Independence, Auditor Professional Skepticism, Standards Implementation Audit, and Ethics Audit on the Audit Quality. The data used in this study are primary data by spreading the questionnaire to all auditors in BPK RI Representative province office in Aceh. The population in this study are all auditors at BPK-RI representative office in Aceh. The collecting of data and information needed in this research was done by field research. The data used is primary data collected directly from the subject of research by a questionnaire form. The testing of the influences of independent variables toward dependent variables was done by using multiple regressions model. The results of this research shows that both partially and simultaniously, Independence, Auditor Professional Skepticism, Standards Implementation Audit, and Ethics Audit are influential to the Audit Quality in BPK RI Representative province office in Aceh.
ANALISIS PENERAPAN METODE VARIABLE COSTING DALAM MENENTUKAN HARGA POKOK PRODUKSI PADA UKM DI BANDA ACEH Vanda Novita Sari; Fazli Syam BZ
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Cost of production is a collection of the costs incurred to process raw materials into finished goods. The study is aimed to know how calculation of the cost of production in the home furnishings industry UKM using variable costing method. the sample of this study as many as 10 SMEs (Annex 3) with Characteristic which produce two-door closet and a dining table laminating a size of 120 x 90 x 75 cm. The method used is descriptive analysis method, which is just to explain or deskriptive how determine Cost of production with ude the Variable Costing of UKM in the industrial sector of building materials for home furnishings in Banda Aceh especially for produce two-door closet and a dining table laminating a size of 120 x 90 x 75 cm. The study states that the calculation of the cost of production is generating significant differences that affect the determination of the selling price. To that end, the company should separate the costs of production and non-production costs and further optimize its production activities so as to produce the exact cost of production at a low cost, order that the company can earn a maximum profit. Keyword: Cost Of Product, Variable Costing.
PENGARUH KECUKUPAN MODAL DAN KOMPETISI TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA Dessy Mauliza; Rulfah M. Daud
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study is conducted to analyze the influence of capital  adequacy and competition against sharia banks’ profitability. This study applied census method , where study’s population was all sharia bank enlisted in Bank of Indonesia within 2013 until 2015 period. Data used in this study were secondary data.Results of this study show that capital  adequacy and competition together influenced sharia banks’ profitability. Partially, capital  adequacy had negative influence against banks’ profitability while competition had positive influence against sharia banks’ profitability. Keywords— Capital Adequacy Ratio, Competition, Profitability (ROA).

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