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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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ANALISIS PENGGUNAAN METODE RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING, AND CAPITAL (RGEC) DALAM MENGUKUR KESEHATAN BANK PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2012-2014 Khalil, Muhammad; Fuadi, Raida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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AbstractThis research aims to analyze the usage of Risk Profile, Good Corporate Governance, Earning and Capital (RGEC) method to measure bank health on Islamic Banks in Indonesia between 2012-2014.            This research used RGEC method which is an innovation  from Capital, Asset, Management, Earning, Liquidity and Sensitivity to Market Risk (CAMELS) method to analyze and measure bank health by using composite rank calculation on financial report. Total Islamic banks in this research are 11 banks, which are Bank Syariah Mandiri, BNI Syariah, Bank Muamalat Syariah, Bank Mega Syariah, BRI Syariah, BCA Syariah, Bank Syariah Bukopin, Bank BJB Syariah, Bank Panin Syariah, Bank Maybank Syariah and Bank Victoria Syariah.            The result during 2012-2014 period showed that bank with the healthiest predicate in 2012 was Bank Muamalat Syariah, and in 2013 were Bank BNI Syariah and Bank Mega Syariah 2013 also in 2014 were bank Bank Panin Syariah and Bank BNI Syariah.Keywords: RGEC Method, Risk Base Bank Rating
Pengaruh Arus Kas Operasi, Belanja Modal, dan Dividend Payout Ratio terhadap Prediksi Laba pada Perusahaan yang Terdaftar di Indeks LQ 45 Tahun 2011-2015 Elfindari, Puput
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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This purpose of this research is to examine the effect of operating cash flow, capital expenditures, and dividend payout ratio on earnings predictions on companies listed in the LQ 45 2011-2015.Secondary data used were sourced from the financial statements, published by the Indonesia Stock Exchange which is the reference center of the capital market in Indonesia. Type of study used in this study is hypothesis testing by purposive sampling method. There are 65 samples of data which is the object of research. The studys hypotheses were tested using multiple linear regression.The results of this research show that simultaneous of operating cash flow, capital expenditures, and dividend payout ratio have effect on the prediction of future earnings. Partially the research showes that (1) Operating cash flow significantly influence on predictions of future earnings, (2) capital expenditures significantly influence on predictions of future earnings, (3) dividend payout ratio significantly influence on predictions of future earnings.
PENERAPAN METODE ACTIVITY-BASED COSTING DALAM PENETAPAN TARIF JASA RAWAT INAP PADA RUMAH SAKIT CUT MEUTIA LANGSA Waleny, Fina Maghfira
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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 The study aims to determine the application of activity-based costing method in determining the rates of hospitalization services in public hospitals Cut Meutia Langsa. The method used are descriptive and comparative analysis. Data used in the research are primary and secondary data, which are gotten from intern company in 2015. Primary data gotten from interview and direct observation, meanwhile secondary data gotten from hospital’s cost report. The use of the Activity-Based Costing method in the determination of tarrifs for inpatient services presented more accurate and precise. So that the result from this research show that rate of the hospitalization was distored (undercostind and overcosting). Undercosting occur in Super VIP room rates, while the rates for rooms VIP Exclusive, I, II, and III were experienced undercosting. Keywords— Activity-Based Costing, cost, cost driver, and  tariff for inpatient service 
PENGARUH AKUNTABILITAS TERHADAP KINERJA BAITUL MAL KOTA BANDA ACEH putri, auliana
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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The main objective of this research is isvestigate the effect of accountability on Baitul Mal performance. This research uses corelational method, while the unit of observation is muzakki of Baitul Mal. The Type of data is primary data collected by a questionnare. Validity and reabiliy tests have also been done on the entire collected questionnaire. this research instruments containing interval scale for measurement, then  hypothesis test are done using SPSS 20. The result of the research has shown that: (1) simultaneously, there is a significant effect of financial accountability, benefits accountability, and  procedural accountability on Baitul Mal performance. (2) partially only benefits accountability and procedural accountability has significant effect on Baitul Mal  performance. Where as financial accountability does not have significant effect on it.Key words: financial accountability, benefits accountability, procedural accountability, Performance, and Baitul Mal.
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 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) Fitriana, Nurul
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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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.
ANALISIS EFISIENSI PENYALURAN PEMBIAYAAN BAITUL QIRADH DI KOTA BANDA ACEH SUKMA, KINANTI TIFA
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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ABSTRACT This study aims to determine the efficiency of Baitul Qiradh in Banda Aceh in 2012-2015. The research type used in analysis quantitative descriptive by balanced panel data method.The target sample of this research is active Baitul Qiradh in Banda Aceh. The data used in this research is secondary data from annual financial reporting in 2012-2015. Data analysis was performed using Data Envelopment Analysis method to find the value of each Baitul Qiradh efficiency, and processing the data using program DEAP version 2.1.The results of this research indicate that Baitul Qiradh in Indonesia that is able to achieve perfect efficiency value both CRS and VRS from 2012-2015 there were only 4 Baitul Qiradh, namely Baitul Qiradh Amanah, Baitul Qiradh Amanah Nanggroe, Baitul Qiradh Surya Madinah, and Baitul Qiradh BIMA. Keywords: Efficiency, Baitul Qiradh, Data Envelopment Analyis (DEA)
Analisis Perhitungan Harga Pokok Produksi Dengan Penerapan Metode Full Costing Pada UMKM Kota Banda Aceh Maghfirah, Mifta
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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Calculation and acquisition cost of production is strongly Influenced by the application of the method right, so the cost of production is obtained to indicate the actual value occurs. This study conducted on Banda Aceh micro, small and medium enterprises, especially processing businesses of tofu. The purpose of this study is to analyze the production cost price calculation and allocation of costs applied by Banda Aceh micro, small and medium enterprises with the calculation the cost of production using the full costing method. The type of data used in this study is qualitative data which presented in a descriptive or shape description, and quantitative data is presented in the numbers. Sources of data derived from primary data results of interviews conducted with business owners tofu in Banda Aceh, and secondary data obtained from the literature review and other literature that supports the writing of this study. The results indicate that the acquisition cost of production using the full costing method is better in analyzing production costs, its caused the calculation cost of production using the full costing method has included all overhead costs, both fixed and variable during the production process. Keywords: Cost of Production, Full Costing, Process Cost
Pengaruh Opini Audit, Financial Distress, dan Pertumbuhan Perusahaan Klien Terhadap Auditor Switching (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) Faradila, Yuka
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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The research examines the effect of audit opinion, financial distress, and growth of the client’s company on auditor switching among manufactures companies listed in Indonesia Stock Exchange in 2010-2014. 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 purposive sampling method. There are 30 samples of the data that become the object to be researched. This research uses logistic regression analysis to test the hypothesis.The results of this research show that audit opinion, financial distress,and growth of the client’s company have effect on auditor switching. Partially the research shows that (1) audit opinion significantly influences auditor switching (2) financial distress do not affects auditor switching, and (3) growth of the company significantly influences auditor switching.
PENGARUH VOLUME PERDAGANGAN TERHADAP RETURN SAHAM DENGAN TRADING DAY SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN PROPERTY & REALESTATE DI BURSA EFEK INDONESIA PERIODE 2010-2014 Setiawan, Dedi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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The aim of this research is to analyze the influence of trading volume activity to stock return and the influence of trading day as the moderating variable in relations between trading volume activity and stock return. The samples of this research are the property and realestate firms listed in Indonesian Stock Exchange 2010 until 2014. The samples are collected using simple random sampling and result 155 firms fulfilling criterion as this research sample. Data analyzed by classic assumption tests and examination hypothesis by moderated regression analysis.The results of this research show that trading volume

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