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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 SIKAP, NORMA SUBJEKTIF, KONTROL PERILAKU, MOTIVASI SPIRITUAL TERHADAP MINAT MAHASISWA AKUNTANSI DALAM MEMILIH KONSENTRASI AKUNTANSI SYARIAH DI FAKULTAS EKONOMI UNIVERSITAS SYIAH KUALA islamylia, islamylia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
Publisher : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

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This study aimed to examine the effect of  attitudes, subjective norms, behavioral control and intention spiritual motivation towards students majoring in accounting in selecting accounting concentration di faculty sharia economy. 2011 – 2013 population who have chosen and take sharia accounting faculty university syiahkuala randomly selected number 59. Collection of data and information needed in the study conducted by the research field. The data used are primary data obtained directly from the subject of research in the form of a questionnaire. Testing the influence of the independent variable on the dependent variable is done by using a multiple regression model by using SPSS software version 21.0.The results showed that either partially or simultaneously, the four variables subjective norms, behavioral control and spiritual motivational effect on students intention sharia accounting role in choosing a concertration in student service branch in 2011, 2012 and 2013.
PENGARUH KEBIJAKAN DIVIDEN, EARNING VOLATILITY, DAN LEVERAGE TERHADAP VOLATILITAS HARGA SAHAM PADA PERUSAHAAN NON-FINANCING YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Jannah, Raudhatul
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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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
ANALISIS PENGARUH NON PERFORMING FINANCING PEMBIAYAAN MUDHARABAH, NON PERFORMING FINANCING PEMBIAYAAN MUSYARAKAH, DAN NON PERFORMING FINANCING PEMBIAYAAN MURABAHAH TERHADAP PROFITABILITAS DENGAN MENGGUNAKAN PENDEKATAN RETURN ON EQUITY (Studi pada Bank Umum Syariah di Indonesia) halim, elvira
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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The purpose of this study to determine the NPF Mudaraba, NPF Musharaka and NPF Murabaha together or partially affect the profitability of Islamic Banks in Indonesia period 2012 - 2014, measured by ROE. The population in this study a total of 11 Islamic banks gained 33 observation data.          The data used is secondary data from the annual financial statements of each were published on the website www.bi.go.id. This study uses multiple regression analysis to test the hypothesis, while data processing using SPSS 22.          The results of this study indicate that the NPF Mudaraba, NPF Musharaka and NPF Murabahah jointly effect on profitability. NPF mudaraba negative effect on the level of ROE profitability in Islamic commercial bank in Indonesia during the period 2012-2014, NPF musharaka positive effect on the level of ROE profitability in Islamic commercial bank in Indonesia during the period 2012-2014 and NPF murabaha negative effect the level of profitability from the ROE on an islamic commercial bank in Indonesia during 2012-2014. Keywords: NPF Mudaraba, NPF Musharaka, NPF Murabaha profitability and ROE
ANALISIS PERBEDAAN KINERJA KEUANGAN PENDAPATAN ASLI DAERAH PEIODE OPINI NON WTP DAN PERIODE OPINI WTP (Studi Pada Kabupaten/Kota di Provinsi Aceh Tahun 2013-2014) Dary, Yuni Wulan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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The purpose of this study is to examine and analyze the differences in financial performance of local revenue (PAD) during the periods of non unqualified opinion and unqualified opinion among districts/municipalities within Aceh Province Aceh in 2013-2014. Population of the study is 23 districts/municipalities of Aceh province. Using purposive sampling technique, 10 districts/municipalities were choosen as the sample of the study according to the criteria that those districts/municipalities should have audit opinion improvement, from non unqualified in 2013 became unqualified in 2014. The data used was the budget realization statement of each district/municipality for the year 2013-2014. Paired sample t-test was used to analyze the data.The results of the study showed that the financial performance of local revenue (PAD) during non unqualified opinion period have no different compare to qualified opinion period in districts/municipalities of Aceh Province for the year 2013-2014. In the aspect of the degree of fiscal decentralization and financial independence ratio, financial performance of local revenue during non unqualified period differs from unqualified period. In addition, based on the effectiveness and growth of local revenue ratios, financial performance of local revenue in districts/municipalities of Aceh Province have no different within these two periods. Keywords: Financial Performance, Local Revenue (PAD), Audit Opinion, Degree of Fiscal Decentralization, Effectiveness of Local Revenue (PAD) Ratio, Growth of Local Revenue (PAD) Ratio, and Financial Independence Ratio.
PENGARUH BIAYA OPERASIONAL, DANA PIHAK KETIGA DAN NON PERFORMING FINANCE TERHADAP PERTUMBUHAN LABA PADA PERBANKAN SYARIAH DI INDONESIA marliana, cut
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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ABSTRACT This study aimed to examine the effect of operational cost, third parties fund and non performing finance to income growth.  The data used in this research is secondary data. The sample was taken by purposive sampling method and the number of samples obtained were 44 Islamic banking companies registered in Bank Indonesia from 2011-2014. The analysis technique used is multiple linear regression using SPSS 22.This study using operational cost, third parties fun and non performing finance as independent variable and income growth as the dependent variable. The results of this study indicate that the simultaneous testing (F test), variable operational cost, third parties fundm and non performing finance  to income growth. In the partial test (t test), variable operational cost, third parties fund, and non performing finance has an effect on income growth.Keyword : Income growth, operational cost, third parties fundm and non performing finance.  
Pengaruh Kecukupan Modal dan Kompetisi Terhadap Profitabilitas Bank Syariah di Indonesia Mauliza, Dessy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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ABSTRACT This study is conducted to analyze the influence of capital  adequacyand 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  adequacyand competition together influenced sharia banks’ profitability. Partially, capital  adequacyhad negative influence against banks’ profitability while competition had positive influence against sharia banks’ profitability.Key words: Capital Adequacy Ratio, Competition, Profitability (ROA)
Pengaruh Asset Turnover, Current Ratio, Debt To Equity Ratio, Dan Ukuran Perusahaan Terhadap Terjadinya Underpricing Saham Pada Perusahaan Di Pasar Penawaran Saham Perdana Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014 Maulidya, Putri Sesti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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The purpose of this research is to examine the influence of asset turnover, current ratio, debt to equity ratio, and company size on  that occurs on initial public offering. Sampling techniques used in this research is purposive sampling with criterions companies listed in Indonesia Stock Exchange (IDX) that cinducted IPO during period 2010-2014, outside financial company sector, companies that underpriced, and companies which, have complete information. By those criterions,  71 companies were obtained as samples. The result of this research show that asset turnover, current ratio, debt to equity ratio, and company size silmutaneously influence to underpricing. Partially asset turnover has negative influence to underpiricing, current ratio has negative influence to underpricing, debt to equity ratio has positive influence to underpricing, and company size has negative influence to underpricing.Keywords        : Underpricing, Asset Turnover, Current Ratio, Debt To Equity Ratio, and Company Size
MANAJEMEN PEMBIAYAAN DAN PELAPORAN KEUANGAN PROGRAM MICROFINANCE SYARIAH BERBASIS MASYARAKAT (MISYKAT) DI LEMBAGA KEUANGAN MIKRO SYARIAH BAITUL MAL ACEH Fajri, Nurul
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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ABSTRACT This research was conducted at the Institute of Islamic Microfinance Baitul Mal of Aceh, with the aim to determine the financial management practices of Community-Based Program Islamic Microfinance and financial reporting of financing Islamic Microfinance Community-Based Program.This research using descriptive analysis with an emphasis on understanding the issues based on the conditions of reality to explain the description in the form of the sentence, with the source of the data used are primary data obtained directly from the research.The results showed the distribution of funding for microfinance islamic community based on Micro Finance Institutions Sharia Baitul Mal Aceh distributed to mustahik to approach the concept of 5C + 1S, which includes character, ability / capacity, capital, collateral and economic situation / condition, with the number of mustahik financing receiver as much as 2,083 people with average growth rate of as much as 694 people per year mustahik, and the amount of financing provided as much as Rp 7.963.850.000,- the rate of growth of an annual average of Rp 2,654,616,667, -. Financial reporting conducted by Microfinance Institutions Sharia Baitul Mal of Aceh are in accordance with the statement of financial accounting standards (SFAS) No. 101 concerning the presentation of the financial statements of sharia, which includes the statement of financial position (balance sheet), income / loss, cash flow statement and notes financial statements (CALK). Keywords: Islamic Microfinance Financing and Financial Reporting
ANALISIS PENERAPAN PSAK No. 102 TENTANG AKUNTANSI MURABAHAH (Studi Kasus Pada Lembaga Keuangan Mikro Syari’ah Baitul Qiradh Afdhal Cabang Kota Lhokseumawe) Amrullah, Amrullah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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Abstract This study is aimed to analyze the application of PSAK No. 102 about murabaha accounting system on shariah microfinance institutions Baitul Qiradh Afdal Lhokseumawe Regional. This study uses descriptive analyses method. The data used is primary data obtained directly by interview , and secondary data through documentation and study of literature.The results showed that the application of the murabaha accounting system on shariah microfinance institutions Baitul Qiradh Afdal Lhokseumawe Regional with PSAK No. 102 about murabaha accounting has not been fully run in accordance with the applicable rules. Keywords— Murabahah, PSAK No. 102, Baitul Qiradh
Kesiapan Aparatur Desa Dalam Pelaksanaan Pengelolaan Keuangan Desa Secara Akuntabilitas Sesuai Undang-Undang Nomor 6 Tahun 2014 Tentang Desa ( Studi pada Beberapa Desa di Kabupaten Pidie) husna, saifatul; Abdullah, Syukriy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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The laws of Republic Indonesia No. 6 year 2014 concerning the Villages is a product of the reformation era that became initial form of village autonomy in governing nor managing the Village’s finance. Considering the funds received by the village is sufficiently a large number and keeps increasing every year, then in governing and managing village’s finance, it required for  reliable village apparatuses capacity and other appropriate fasilities in order to make the implementation more purposeful and more accountable. This study was conducted to provide empirically overview about the readiness of village apparatuses in implementating village finance in accountability in accordance to Law No. 6 of 2014 concerning the village. This research was conducted in eight villages in District of Pidie, consists of, Bintang Hu, Dayah Baroe, Nien Lambideng, Arusan, Deyah Blang, Ribeun, and Lampoh Sirong. This research is descriptive study which used qualitative data by conducted interview and documentation. The result shows that in eight villages  sampled, only one village were not ready in the planning process and accountability of village finance. The problem faced by village apparatuses in managing village’s finance is the lack of qualified human resources and have understanding about management of village’s finance, it results the village apparatuses prefer to use third parties services in preparing and formulating the reports required. Keywords: The Laws of Village, Village Apparatuses Capacity, Village’s Finance Management, Accountability

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