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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 PEMAHAMAN PERPAJAKAN, KESADARAN WAJIB PAJAK, KUALITAS PELAYANAN, DAN RISIKO TERDETEKSI FISKUS TERHADAP KEPATUHAN WAJIB PAJAK UMKM (STUDI PADA WAJIB PAJAK UMKM DI KOTA BANDA ACEH) Riska Faradhila; Wida Fadhlia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to determine the effect of the tax understanding, taxpayer awareness, service quality and the risk of tax authorities detected towards taxpayer compliance of MSMEs. The taxpayer of micro, small, and medium enterprises (MSMEs) in Banda Aceh are the respondent. Data collected trough questionnaires. Data analized using the method of multiple linear regression, partial test (t test), and simultaneously test (together), while processing the data using SPSS 23. The result of this study shows that (1) the tax understanding, taxpayer awareness, service quality, and the risk of the tax authorities influence on taxpayer compliance of MSMEs simultaneously, (2) the tax understanding detection effect on taxpayer compliance of MSMEs, (3) the taxpayer awareness detection effect on taxpayer compliance of MSMEs, (4) the quality service detection effect on taxpayer compliance of MSMEs, (5) the risk of tax authorities detected effect on taxpayer compliance of MSMEs”.     
ANALISIS FINANCIAL DISTRESS PADA PERUSAHAAN RITEL DI BURSA EFEK INDONESIA Yelli Yulian; Idqan Fahm; Tanti Novianti
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Industri ritel pada dasarnya adalah industri yang kegiatan usahanya menyediakan produk dalam bentuk barang dan atau jasa. Pada tahun 2016 perkembangan ritel global mencatat bahwa Indonesia memasuki lima negara ritel paling aktif serta lima negara teratas dengan penjualan terbesar di Asia. Dalam beberapa tahun terakhir telah terjadi banyak penutupan gerai ritel di Indonesia. Kondisi ritel saat ini di Indonesia menghadapi banyak masalah, salah satunya adalah distorsi pendapatan baru, yaitu ritel yang tidak memiliki tempat atau biasa disebut perdagangan elektronik (e-commerce). E-commerce melibatkan pembelian dan penjualan produk (seperti barang fisik, produk atau layanan digital) yang ditransaksikan melalui jaringan komputer. Penelitian ini menggunakan data dari 23 perusahaan bisnis ritel di Indonesia dan data yang dikumpulkan dari 2013 hingga 2017. Dianalisa menggunakan regresi panel data dengan tiga pendekatan Altman, Springate dan Zmijewski. Semua perusahaan mengalami penurunan kinerja keuangan. Faktor-faktor yang mempengaruhi kondisi financial distress adalah margin laba bersih, rasio lancar, ukuran perusahaan dan total perputaran aset.
ANALISIS ECONOMIC ORDER QUANTITY TERHADAP PREDIKSI PERSEDIAAN (STUDI EMPIRIS PADA UMKM MANUFAKTUR DI KOTA BANDA ACEH) Mely Beauty Ningsih; Fazli Syam BZ
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

According to data from the Aceh Cooperative and the Office of Small and Medium Enterprises in the past three years, the number of small and medium enterprises has increased by 25%. The contribution of SMEs to Aceh’s GRDP reached 55.56%. Various programs have also been implemented to improve the performance of small and medium-sized enterprises. One of them is inventory management at the lowest cost. This study aims to determine the economic order quantity of raw materials and compare the total cost of raw material inventory, as well as the use of economic order quantity (EOQ) to carry out safety stock and reorder levels for manufacturing companies in Banda Aceh. EOQ is the best or most economic order quantity to be used according to the period cost.This study selected ten manufacturing MSME samples in Banda Aceh. It shows that the results of using the EOQ method to order cost information are different from the calculation of the strategy implemented by the company. The frequency of ordering raw materials used to be fixed at 12 times, but it has now been reduced to ensure ordering costs
ANALISIS KEMANDIRIAN DAN EFEKTIVITAS KEUANGAN DAERAH PADA KABUPATEN/KOTA DI PROVINSI ACEH Amelia Soviana; Suparno Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study was aimed to analyze the financial performance of regencies government in Aceh Province in 2014-2019 based on the ratio of independently and the ratio of regional financial effectiveness. This research is quantitative descriptive. The data used is secondary data in the form of a budget realization report (LRA). The results showed: 1) The independently of regencies government in Aceh Province in 2014-2019 fluctuates every year with an average of 10.33% falling into the very low category with an instructive relationship pattern, namely the central government still plays a more dominant role than the regions. 2) The trend of independently of regencies government in Aceh Province in 2014-2019 an average of 95.62% shows that there is no development. 3) The financial effectiveness of regencies government in Aceh Province in 2014-2019 tended to decline each year by an average of 92.64%, based on the category of financial capacity, it was said to be quite effective. 4) The trend of regencies government in Aceh Province in 2014-2019 an average of 94.20% shows no progress.
FAKTOR-FAKTOR RISIKO YANG BERPENGARUH TERHADAP FENOMENA KECURANGAN PELAPORAN KEUANGAN PADA INSTITUSI PERBANKAN DI INDONESIA Myra Shafira Priyandani; Rr. Sri Handayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Banking industry is the most fragile sector toward fraud, and fraudulent financial statements is one of the kind of fraud itself. Although fraudulent financial statements is less likely to occur, but the loss that has been caused is very large, it can even reach 10 times the loss by other kind of frauds. Since banking industry serves as the collector and distributor of customer funds, fraud can be easily happen. Despite there are so many regulations and monitoring toward banking activities from OJK and BI, fraudulent financial statements still happens. There are many contributing factors of the occurrence of fraudulent financial statements, such as opportunity, pressure, capability, and rationalization. In particular, free cash flow, shortage of anti fraud programs, management override, and collusion are the risk factors that possibly caused a fraud in a company. The study has the purpose to examine and analyze the influence of free cash flow, anti fraud programs, management override, and collusion towards the indication of fraudulent financial statements toward listed Banking Companies in Indonesian Stock Exchange in 2017-2020. This study uses a quantitative method and the result of the study are: the higher amount of free cash flow increase the indication of fraudulent financial statements, meanwhile the lesser amount of anti fraud programs and indication of collusion increase the indication of fraudulent financial statements. Nevertheless, management override in not a determinant factor of the occurrence of fraudulent financial statements.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN: STUDI KASUS KABUPATEN/KOTA DI ACEH Munawir Munawir; Rita Meutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Abstract This study aims to examine the effect of audit findings, central government transfers and level of regional wealth on the financial performance of district/city governments in Aceh Province. The object of research is the report on the results of the examination of the Regional Financial Management Report (LHP-LKPD) and the Budget Realization Report (LRA) of 23 district/city governments in Aceh Province. The research data was obtained through the website of the Information Management and Documentation Officer (PPID) of the Indonesian Financial Audit Agency (BPK-RI), as many as 115 LHP-LKPD and LRA, from 2014 to 2018. Data analysis using software eviews 9 in the form of panel data regression. Based on the research results, audit findings and central government transfers have a negative effect on financial performance. This means that the higher the audit findings and government transfers, the lower the financial performance of the regional government. It is different with the level of regional wealth which has a positive effect on the financial performance of local governments, this indicates that an increase in regional wealth will increase the financial performance of local governments.   
PENDAPATAN ASLI DAERAH: APAKAH PAJAK DAERAH BERKONTRIBUSI? Yuan Laterina Putri; Nuraini A Nuraini A
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Local taxes are one of the important components in the receipt of Regional Original Income (PAD). However, the phenomenon of tax arrears still occurs in several districts/cities in Aceh Province, which will certainly have an impact on PAD revenue. This study aims to determine how much effectiveness the collection of Hotel Tax, Restaurant Tax and Land and Building Tax (PBB) is and their contribution to local revenue in the Regency/City Government in Aceh Province. The population in this study were 22 District/City Governments in Aceh Province. This type of research is descriptive quantitative research. The data used is secondary data in the form of data on the realization of the Regional/City Revenue and Expenditure Budget Realization Reports throughout the Aceh Province for 2017-2019. The data was obtained from the Aceh Financial Management Agency (BPKA). The results showed that the level of effectiveness of hotel taxes in districts/cities in Aceh Province for the 2017-2019 period was classified as less effective with an average percentage of 78.59%. The level of effectiveness of restaurant taxes in districts/cities in Aceh Province for the 2017-2019 period is classified as effective with an average percentage of 92.94% while the effectiveness level of PBB P2 is still classified as less effective with an average percentage of 65.64%. The contribution level of Hotel Tax, Restaurant Tax and PBB P2 collection to Regional Original Income in districts/cities in Aceh Province for the 2017-2019 period is classified as very poor with an average percentage of 1.08%, 1.50% and 0,36%.
PENGARUH PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS DAN LEVERAGE TERHADAP KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2018 Nurus Shobah Akmaliyah; Enong Muiz; Dewi Pudji Rahayu
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

AbstrakThis study aimed to determine the effect of Tax, Tunneling Incentive, Bonus Plan and Leverage on Transfer Pricingdecision. In this study used methods of explanation. The variables studied are Tax, Tunneling Incentive, Bonus Plan and Leverage as the independent variables Transfer Pricing as the dependent variable. The research population is consumer goods industry sector manufacturing as many as 10 companies. Data collection techniques used were document analysis method that examines the financial statements of the Indonesia Stock Exchange (IDX) website’s (www.idx.co.id). Data analysis and processing techniques used are descriptive statistical analysis, regretion logistic analysis (regretion logistic model, appropriateness regretion model, assessment all of fit model, coefisient determination, classification matrix. The test results show that the variable Tax have a partial effect on the Transfer Pricingdecision with a significant value of less than 0.05. While the Tunneling Incentive, Bonus Plan and Leverage has a significant value greater than 0.05, it is stated that there is no significant effect on the Transfer Pricing decision..
FRAUD PENTAGON SEBAGAI ALAT PENDETEKSI FINANCIAL STATEMENT FRAUD : LITERATUR REVIEW Ditya Permatasari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to detect the possibility of fraud in the financial statements by using the fraud pentagon. The fraud pentagon is an extension of the fraud triangle and fraud diamond theory which is used to detect fraud in financial statements. The method used in this study is the Systematic Literature Review (SLR) which examines previous research on financial statement fraud and the fraud pentagon. The data used is data from a second party. Analysis of the data in this study by mapping 28 selected journals from 2017 to 2020 in the Google Scholar database. Based on the results of the research conducted, it shows the factors that influence financial statement fraud which are divided into five indicators, namely pressure, opportunity, rationalization, competence and arrogance which are then translated into several proxies with quantitative research types. The factor that is widely studied is the change in director as much as 27 times. But for the factors that have a lot of influence on the occurrence of financial statement fraud is financial stability (financial stability). This means that when the company's financial stability is threatened due to economic and industrial factors, the company will have the potential to commit financial statement fraud.
PENGARUH JUMLAH DEWAN KOMISARIS, UKURAN PERUSAHAAN, KOMITE PEMANTAU RISIKO, DAN KINERJA KEUANGAN TERHADAP MANAJEMEN LABA Hermanto Hermanto; Ratna Susiani Berutu
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Tujuan kajian ini untuk menemukan faktor penentu manajemen laba (Earnings Management) seperti Jumlah dewan komisaris, ukuran perusahaan, komite pemantau risiko, dan kinerja keuangan suatu perusahan. Kajian saat ini menggunakan data laporan keuangan sektor perbankan yang terekam di Bank Indonesia (BI) dengan metode pengambilan sampel selektif yang memenuhi kriteria survey. Peneliti mengkaji dengan jangka waktu selama lima tahun menggunakan sampel sebanyak 24 data dari 120 entitas sektor perbankan. Penelitian ini menggunakan beberapa metode analisis linear dengan tipe data sekunder. Pelitian ini memperlihatkan bahwa ukuran dewan komisaris, ukuran perusahaan, dan komite pemantau risiko, serta ROA secara bersama-sama mempengaruhi manajemen laba. Ukuran dewan komisaris dan ukuran perusahaan secara individu tidak mengindikasikan adanya pengaruh terhadap manajemen laba. Komite pemantau risiko secara individu mempengaruhi manajemen laba dan ROA secara individu memberikan pengaruh positif terhadap manajemen laba. 

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