cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. aceh besar,
Aceh
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
 12   13   14   15   16 
ANALISIS PERBANDINGAN KINERJA KEUANGAN, ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM ANTARA PERIODE SEBELUM DAN SESUDAH MERAIH INDONESIA SUSTAINABILITY REPORTING AWARD (ISRA) Teuku Muhammad Mauli Randina; Fachrizal Fachrizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this study is to analyze the differences of financial performance, abnormal return and stock trade volume in companies who have achieved ISRA in 2012-2014 period. This event study observed the financial performance with net profit margin, sales growth and earnings per share as its proxies at the time of 3 years before and 3 years after the achievement of ISRA. This study also observed the abnormal return and stock trade volume at the time of 5 days before and 5 days after the event. This study used secondary data; financial reports, closing stock prices and daily stock trade volume from Bursa Efek Indonesia. Samples used in this study were the companies that achieved ISRA award in 2012-2014 period.The result showed that: (1) There was no significant differences in financial performance between the period prior to ISRA achievement and the period after the achievement when the proxies used were net profit margin and sales growth. But with earnings per share used as financial performance proxy, The differences between periods were exist. (2) There was no significant difference in abnormal return between the period prior to ISRA achievement and the period after the achievement. (3) There were significant differences in stock trade volume between the period prior to ISRA achievement and the period after the achievement. Keywords - net profit margin, sales growth,earnings per share, abnormal return, stock trade volume, ISRA.
ANALISIS DAN PERANCANGAN SISTEM INFORMASI AKUNTANSI BERBASIS DATA PADA SISTEM PERSEDIAAN DAN PENJUALAN (STUDI KASUS PADA CV PRIMA MOTOR, BANDA ACEH) Sheila Fathia Risky; Evayani Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The system inventory and sales is a thing that is not familiar to a company. CV Prima Motor is a company engaged in workshop (automotive). Handling data using manual systems resulting in frequent errors. In the development of the company to see the existence of stock items are still using manual systems so that it takes a very long time. Same is the case with a system inventory, sales system on the company also still use the manual system so that employees are very easy of doing the cheating. The goal of the research is to design an information system accounting-based data on inventory and sales systems in order to facilitate employees in search of stock items and reduce fraud committed by employees. Design system uses the Visual Basic 6.0 programming language and MySQL as its data base. In this study using qualitative descriptive method.The results of this research is to produce an application that can perform inventory control and sales transactions that are more informative so it can make the goods that enter or exit.    Keywords: System inventory, Sales System, Visual Basic 6.0, Database
PENGARUH PROFITABILITAS, TINGKAT HUTANG, DAN UKURAN PERUSAHAAN TERHADAP BOOK TAX GAP PADA PERUSAHAAN SUB-SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2012-2015 Ikhsan Riansa; Rahmawaty Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of probitability, leverage, and firm size to book tax gap. The samples of this research are the Sub-Sektor Property and Real Estate firms listed in BEI (Bursa Efek Indoensia) in 2012-2015. The Samplesare collected using purposive sampling method and resulted 32 companies become the  finalsamples. Data was analised by using the multiple regression analysis. The results of this research show that (1) profitability, leverage, and firm size simultaneously influence for book tax gap, (2) profitability has positive influence and significantonbook tax gap, (3) leveragenegatively influence and significantonbook tax gap, and (4) firm size positively influence and significant on book tax gap.
ANALISIS EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN ACEH BESAR raudhatun wardani; Wida Fadhlia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Land taxes and rural and urban buildings (PBB P2) are among the most important local taxes that have the potential to increase local revenues. The purpose of this study is to determine the level of effectiveness of tax revenue earth and rural and urban buildings and how much contribution to the original revenue area in Aceh Besar District. The method of analysis used in this study is descriptive analysis method where by collecting data for the next descripted and processed. The results of this study indicate that the level of effectiveness of PBB revenues P2 in the Greater Aceh district increases every year with the same target setting every year. The contribution of PBB P2 to local own revenues has increased and decreased, by 2015 increasing by 2.21% from the previous year which was only 2.06% and categorized very less, in 2016 its contribution even decreased to 1.96% is still categorized very less. It is hoped that the government will do socialization by pairing banners notices that the SPPT has been issued and can be taken in a place that has been shown such as Keuchik office so that the public can see and be motivated to pay tax
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN (STUDI PADA PERBANKAN SYARIAH DI INDONESIA) Khairiah Khairiah; Raida Fuadi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 1 (2017): Februari 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to determine the influence of firm size, liquidity, leverage, profitability on voluntary disclosure at syariah banking in Indonesia during 2010-2014. The type of this research is hypothesis testing by using census method in analyzing the research population. Population in this research is all of syariah banking that publish the financial report for the year 2010-2014 that consist of 11 banks. The type of data that used is secondary data, that consist of 55 financial report for five years. The testing of hypothesis used is linear regression analysis. The results of this research show that firm size, liquidity, leverage, profitability simultaneously have an effect on the voluntary disclosure. Liquidity and profitability partially have an effect on the voluntary disclosure, while firm size, and leverage have not effect on the voluntary disclosure. Keywords: voluntary disclosure, firm size, liquidity, leverage, profitability.
PENGARUH TINGKAT HUTANG DAN ARUS KAS AKRUAL TERHADAP PERSISTENSI LABA (STUDI PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014) Nurul Fitriana; Wida Fadhlia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

 This research examines the influence of leverage and accrual cash flow to the earnings persistence on property and real estate companies listed in Indonesia Stock Exchange in 2010-2014. The research type used in this research is hypothesis testing, by using purposive sampling method and there are 150 samples to be analized of data that become the object to be researched.The data type used is secondary data obtained from the financial statements ended on 31 December, published by the capital market reference center in the Indonesia Stock Exchange. The analysis used is multiple linear regression to test the hypothesis.The results of this research are leverage and accruals cash flow simultaneously have an effect on earnings persistence. Leverage has a significant influence toward earnings persistence, nevertheless Accruals Cash Flow does not have influence toward earnings persistence.  Keywords— Leverage, Accruals Cash Flow and Earnings Persistence. 
PENGARUH PROFITABILITAS, INTEREST COVERAGE RATIO, RETAINED EARNING, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PERINGKAT OBLIGASI PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 Teuku Muhammad Syawal; Fachrizal Fachrizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this study is to examine the influence of profitability, interest coverage ratio, retained earning, and growth to bond ratings on non-financial companies listed in Indonesia stock exchange based on the information from the annual financial statement, Indonesia capital market directory, and Indonesia bond market directory with observation ranging from 2012 until 2014. The study type used in this study is hypothesis testing. The type of data used is secondary data. The study employed logistic regression analysis on a targeted population of 25 non-financial companies listed on the Indonesia Stock Exchange. The statistical tools used were SPSS (PASW Statistics) 18.0 version. The results shows that financial information regarding to the companies’ profitability (ROA and ROE) has positive influence to bond ratings, interest coverage ratio has positive influence to bond ratings. Then, retained earning has positive influence to bond ratings, while growth has negative influence to bond ratings. Simultaneously, all of the independent variables has influence the bond ratings. Keywords: Profitability, Interest Coverage Ratio, Retained Earning, Growth, Bond Ratings
PENGARUH JENIS INDUSTRI, KEPEMILIKAN MANAJERIAL, OPERATING PROFIT MARGIN DAN DIVIDEND PAYOUT RATIO TERHADAP PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2012-2014 Cut Fatimah Nazira; Nita Erika Ariani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objectives of this research are to examine (1) the effect of industrial type, managerial ownership, operating profit margin, and dividend payout ratio simultaneously on income smoothing, and (2) the effect of industrial type, managerial ownership, operating profit margin, and dividend payout ratio partially on income smoothing.The method used in this research is purposive sampling method. The sample of this research is company listed in Indonesia Stock Exchange during 2012-2014. The analysis method used in the research is logistic regression.The result of this research are (1) industrial type, managerial ownership, operating profit margin, and dividend payout ratio simultaneously have an effect on the income smoothing, (2) managerial ownership, operating profit margin, dividend payout ratio partially have affect the income smoothing and, (3) industrial type have not an effect on the income smoothing. Keywords: industrial type, managerial ownership, operating profit margin, dividend payout ratio and income smoothing.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, VARIABILITAS PENDAPATAN, CORPORATE TAX RATE, DAN NON DEBT TAX SHIELD TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2015 chairanisa natasha miraza; Said Muniruddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research examines the effect of institutional ownership, managerial ownership, income variability, corporate tax rate, and non debt tax shield. The sample of this research was taken from manufacture companies listed on Indonesia Stock Exchange at 2011-2015. The sample was taken using purposive sampling. The sample used was 22 companies. In order to test the hypothesis the statistical methods used was multiple linear regression analysis. Partially the result of this research shows that managerial ownership, income variability, corporate tax rate, and non debt tax shield have significant influence on capital structure, whereas institutional ownership has no significant effect on the dependent variable. Meanwhile in the simultaneous test, the five independent variables are seen to have significant influences to the capital structure.
PENGARUH PELAKSANAAN ANGGARAN BELANJA MODAL DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH KOTA BANDA ACEH Nurina Nurina; M. Rizal Yahya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research examines the effect of implementation of capital expenditure and adherence to laws and regulations on accountability performance of city agencies Banda Aceh. The research objective was to determine the effect of the implementation of the capital expenditure budget and compliance with laws and regulations to the accountability of the performance of city agencies Banda Aceh partial or collectively. The of this study was population treasurer of 30 working units in the city of Banda Aceh, which have 90 treasurer. Primary data were collected by distributing questionnaires. Data analysis used is multiple linear regression model. The results of the study can be explained that the implementation of the capital expenditure has positive influence on performance accountability of government agencies in Banda Aceh. Obedience to the laws and regulations has positive effect on performance accountability of government agencies in Banda Aceh. The correlation between the variable capital expenditure budget implementation and compliance with laws and regulations with the accountability of the performance of city agencies Banda Aceh is positive and relatively strong. The role of variable capital expenditure budget implementation and compliance with laws and regulations with the accountability of the performance of city agencies Banda Aceh is still more dominant than the other variables. Keywords — The implementation of the capital budget, adherence to the rule of law, accountability of the performance of government agencies

Page 14 of 47 | Total Record : 470

 12   13   14   15   16 

Filter by Year

2016 2023


Reset
Filter By Issues
All Issue Vol 8, No 2 (2023): Mei 2023: IN PRESS Vol 8, No 1 (2023): Februari 2023 Vol 7, No 4 (2022): November 2022 Vol 7, No 3 (2022): Agustus 2022 Vol 7, No 2 (2022): Mei 2022 Vol 7, No 1 (2022): Februari 2022 Vol 6, No 4 (2021): November 2021 Vol 6, No 3 (2021): Agustus 2021 Vol 6, No 2 (2021): Mei 2021 Vol 6, No 1 (2021): Februari 2021 Vol 5, No 4 (2020): November 2020 Vol 5, No 3 (2020): Agustus 2020 Vol 5, No 2 (2020): Mei 2020 Vol 5, No 1 (2020): Februari 2020 Vol 4, No 4 (2019): November 2019 Vol 4, No 3 (2019): Agustus 2019 Vol 4, No 2 (2019): Mei 2019 Vol 4, No 1 (2019): Februari 2019 Vol 3, No 4 (2018): November 2018 Vol 3, No 3 (2018): Agustus 2018 Vol 3, No 2 (2018): Mei 2018 Vol 3, No 1 (2018): Februari 2018 Vol 2, No 4 (2017): November 2017 Vol 2, No 3 (2017): Agustus 2017 Vol 2, No 2 (2017): Mei 2017 Vol 2, No 1 (2017): Februari 2017 Vol 1, No 2 (2016): November 2016 Vol 1, No 1 (2016): Agustus 2016 Vol 1, No 1 (2016): Agustus More Issue