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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 TEKANAN (PRESSURE), KESEMPATAN (OPPORTUNITY), RASIONALISASI (RATIONALIZATION), DAN KAPABILITAS (CAPABILITY) TERHADAP KECURANGAN PENGADAAN BARANG/JASA DI PEMERINTAHAN ACEH DENGAN PEMODERASI BUDAYA ETIS ORGANISASI Fanalia Fitri; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study has purposes to discover whether pressure, opportunity, rationalization and capability influences towards fraud of procurement goods and services in Aceh Government with ethic cultural organization as a moderator. Testing was conducted to 20 SKPD in Aceh Government which arranged an event of procurement goods and services. This study uses primary data of questioner which was distributed to all 60 respondents that consist of Head of minister, Firma, Institute, Secretary, and Head of finance, the sample of study is taken by purposive sampling. Testing is conducted by using moderated analyzing Regression (MRA). The result of study shows that partially pressure and capability influences towards fraud of procurements good and service, meanwhile opportunity, rationalization, and ethic cultural organization were not influenced towards fraud of procurements goods and services. In testing of moderate regression analyzing uses interaction test, partially ethic cultural organize is able to moderate the relationship between opportunity and rationalization towards fraud of procurement. But, ethic cultural organization is not able to moderate the relationship between pressure and capability towards fraud of procurement goods and services
PENERAPAN METODE TARGET COSTING DALAM PERENCANAAN BIAYA PRODUKSI UNTUK OPTIMALISASI LABA PADA UMKM DENDENG SAPI ACEH DI BANDA ACEH Cut Affiqah; Raida Fuadi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research was to apply the target costing to the Aceh Cow Beef Jerky Community so that it addressed the difficulties of Aceh cow beef jerky producers in managing production costs and also helped increase the profits that the company could obtain. The type of research used is descriptive comparative research in the form of empirical studies with quantitative approaches. The population in this research were all the Aceh Cow Beef Jerky Community in Banda Aceh with research samples namely Rencong Aceh, Bungong Jaroe, and Gunung Seulawah. The sampling method used is non-probability sampling with a purposive sampling technique. The data sources used are primary data and secondary data. Data collection techniques used were interviews, observation, and documentation. In analyzing the data used target costing and value engineering calculations. Then compare the results of the profit target before and after the use of the target costing method. The results of this study indicate that after applying the target costing method, an increase in profit from the specified profit target is Bungong Jaroe of 2.44% and Rencong Aceh of 0.57%.
ANALISIS COST VOLUME PROFIT SEBAGAI ALAT PERENCANAAN LABA (STUDI KASUS PADA UMKM DENDENG SAPI DI BANDA ACEH) Alvini Hassanah; Rulfah M. Daud
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

A company needs planning to assist management in assessing the level of profit to be gained, with a Cost Volume Profit analysis that focuses on the various factors that affect changes in the components of profit. This study aims to determine the application of CVP analysis as the basis of profit planning is expected 2018. The metodh used is descriptive method with empirical study approach. Researcher collets company information then do data analysis. CVP analysis is done by break even point (BEP), contribution margin (CM), margin of savety (MOS), operating laverage  (OL).  The  result  showed     by  Gunung  Seulawah  that  in  2017  the  contribution  margin  was  Rp.2.833.357.000,00,-,  minimum sales of 38.366 units or Rp. 9.207.736.265,- , break even point Rp 872.263.735,00,- with a total of as many as 3,634 units and operating laverage 1,09. The result showed  by Bungong Jaroe  that in 2017 the contribution margin was Rp. 1.102.573.000,,00,-,  minimum sales of 15.020 units or Rp.3.304.403.000,00- , break even point Rp. 655.596.999,00- with a total of as many as 2.980 units and operating laverage 1,20. The result showed  by Rencong Aceh that in 2017 the contribution margin was 95.580.300,.00,00,-,  minimum sales of 713 units or Rp. 171.179.274,00- , break even point Rp. 116,820,726,00- with a total of as many as 487 units and operating laverage 1,68. The companies set a profit of 15% over the previous year. To achieve expected profit, sales are targeted  at  Rp.  2.976.401.250,00-  for  Gunung  Seulawah  Rp. 1.058.042.263,00.-  Bungong  Jaroe  and  Rp.65.331.845,00,- Rencong Aceh. Mangement can apply CVP analysis to assist in planning earnings in the coming year.
ANALISIS KESESUAIAN PENERAPAN PRODUK PEMBIAYAAN MUSYARAKAH BERDASARKAN PSAK 106 PADA PT. BPRS HIKMAH WAKILAH Lisandi Novisra; Bustamam Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine and analyze the application of musharakah financing products and the suitability of the accounting treatment of musharakah financing products applied in PT. BPRS Hikmah Wakilah according to PSAK 106. The research method used is descriptive qualitative. Sources of data in this study are primary data obtained directly from the results of interviews with respondents. The results of the study show that in terms of recognition and measurement of PT. BPRS Hikmah Wakilah is not fully comply in according to  PSAK 106, and in terms of the presentation of PT. BPRS Hikmah Wakilah has fully complied with PSAK 106, while in terms of disclosure of PT. BPRS Hikmah Wakilah has not presented CALK and all terms relating to the musharakah transaction. Hence, its application does not comply with PSAK 106.
ANALISIS PENERAPAN PELAPORAN KEUANGAN ENTITAS NIRLABA BERDASARKAN PSAK NO. 45 PADA MASJID DI KOTA BANDA Siti Rahma Nazila; heru Fahlevi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this research is to determine the financial statements of mosques in the city of Banda Aceh in compatible with PSAK No. 45 and the quality of the financial report system of mosques in Banda Aceh. The type of research used in this study is descriptive quantitative method with Probability sampling which is using cluster random sampling. The data used in this study are primary data, namely a questionnaire distributed to 50 respondents from 25 mosques in Banda Aceh City. The questionnaire was distributed to the Head of BKM and Treasurer. The research data was obtained directly from the respondents by filling out the questionnaires that were distributed. The results of this study show that mosques in Banda Aceh City in general have not applied PSAK No. 45 concerning Nonprofit Financial Reporting because mosques do not have financial position reports, activity reports, cash flows, notes to financial statements. Mosques only make simple financial reports covering the sources of income, expenses, and cash balances at the end of the period and the obstacles that cause the mosque to not implement PSAK No. 45 namely the constraints of understanding in the preparation of mosque financial reports according to PSAK No. 45 and lack of human resources with accounting background.
ANALISIS DAMPAK PERISTIWA PENGUMUMAN PERINGKAT SUKUK TERHADAP REAKSI PASAR PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) Fadila Imran; Meutia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to analyze the impact of sukuk rating announcement event upon market reaction in company which registered at Jakarta Islamic Index (JII) from 2011 until 2015 using average abnormal return during five days before and after event. The type of data used in this research is secondary data which obtained from financial statements publishing by capital market reference center that existed in Indonesia Stock Exchange. The sample used in this research is study case with the total of the population is 7 companies. Method used in this research is purposive sampling which yielded 5 companies sample for sukuk rating announcement event. Meanwhile, the examination of hypothesis used is event study method. The result of this research illustrate that sukuk rating announcement event did not give an impact upon market reaction. However, in case of considering each variable, there is a difference between before and after the occurrence of sukuk rating announcement event.
PENGARUH KARAKTER EKSEKUTIF, PROFITABILITAS, SALES GROWTH DAN CORPORATE SOCIAL RESPONSBILITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN NON-KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015 M. Qyas Aulia Rizki; Raida Fuadi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The source of state revenue that has a large contribution in financing government spending is obtained from taxes. Taxes are levies which can be imposed on taxpayers, both entities and individuals based on tax laws. This study entitled "The Influence of Executive Character, Profitability, Sales Growth, Corporate Social Responsibility (CSR) Against Tax Avoidance in Non-Financial Companies Listed on the Indonesia Stock Exchange Period 2011-2015". This study aims to determine whether the Independent variable executive character, Profitability, Sales Growth and Corporate Social Responsibility (CSR) affect Tax Avoidance as a Dependent variable. The sample of this study was 11 non-financial companies which were obtained based on the sampling criteria. The analytical method of this study uses a casual study method. The results of the study state that executive character variables, Profitability variables, Sales Growth variables and Corporate Social Responsibility (CSR) variables have a positive effect on tax avoidance or Tax Avoidance.
PENGARUH MOTIVASI BELAJAR, FASILITAS,PERCEIVED CONTROL DAN MODEL PEMBELAJARAN TERHADAP PRESTASI MAHASISWA PROGRAM STUDI AKUNTANSI UNIVERSITAS SYIAH KUALA Ulfa Safira; Raida Fuadi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study is to determine and analyze the influence of learning motivation, facilities, perceived control, and learning model of educator accountants on the achievement of accounting students of the Shia Kuala University. The sample taken in this study is probability sampling with random sampling method. The number of samples used in this study were 200 respondents. The data obtained were analyzed by using Linear Regression Analysis with SPSS IMB Ver 22 program. The results of this research indicate that variables of learning motivation, facilities, perceived control, and learning models has positively significant impact to student achievement.
PERANCANGAN APLIKASI PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING PADA MEUDANG PERKASA FURNITURE Muhammad Irzam Mulyanda; Evayani Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this research is to find out how the system of calculating the cost of goods manufactured that are currently running at Meudang Perkasa Furniture. This company is still calculating the cost of goods manufactured manually, which can lead to errors in the determination of costs incurred to produce goods. In addition, because the process is done manually, the calculation process takes a long time. This study aims to design an application that can help users to know the cost of goods manufactured quickly and precisely. The system designed in this study uses Microsoft Access. This study uses descriptive qualitative method, data collection techniques was done by conducting interviews, observations, and literature studies carried out directly with the owner of the company. This study resulted in a Cost of Goods Manufactured Application that would ease future corporate activities.
PERANCANGAN SISTEM INFORMASI PERSEDIAAN BARANG MENGGUNAKAN MICROSOFT ACCESS Muhammad Razaluddin; Evayani Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 2 (2019): Mei 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Inventory information system is something that is often heard in a company. A company that is engaged in trading of such distributions must be familiar with the inventory system. The use of manual recording has a negative impact on the company. Looking at company earnings and how many remaining items available manually require a long time. This research aims to design an inventory information system to help employees manage goods and find available items more easily so as to reduce mistakes made by employees. The system designed in this study uses Microsoft Access. This research uses descriptive qualitative method, data collection techniques in research conduct interviews, observation, and literature study conducted directly with the owner of the company. This research produces an application that can help control the inventory of goods more effectively and informally so that it can control the goods entering and leaving the company

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