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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 Perbandingan Prediksi Kebangkrutan Perusahaan Dengan Menggunakan Multivarite Discriminant Analysis Dan Regresi Logistik Pada Perusahaan Pertambangan Batubara Periode 2010-2014 Asnita, Rozza
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
Publisher : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

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This research objective is to predict the bankruptcy in sector property and real estate which listed in Indonesia stock exchange: using discriminant analysis and logistic regression period 2010-2014. Sampling methods used in the research was purposive sampling. The hypothesis examination is tested by discriminant analysis and logistic regression analysis to determine significant differences in financial ratios such as current ratio, leverage ratio, net profit margin, debt to equity, operating profit margin, total asset turnover to distinguish a group of companies that are considered insolvent and not statistically bankrupt on listed companies in Indonesia stock exchanges in coal mining sector during the period of 2010-2014. The data source of this research come from Indonesia Stock Exchange (IDX).The result of this research showed that the accuracy of the models using Discriminant analysis was 80.4% and Logistic Regression Analysis was 88.2%. In the discriminant analysis showed that the significant variables were leverage ratio and net profit margin. As for the second logistic regression showed that significant variables were leverage ratio, net profit margin, and total assets turnover that could affect the companys bankruptcy prediction coal mining sector in the period 2010 to 2014.
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.
pengaruh pendaptan asli daerah, dana alokasi umum dan dana bagi hasil terhadap pertumbuhan ekonomi di provinsi aceh AR, rahmah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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 ABSTRACT This study aims to examine the influence of local income, general allocation fund, and revenue sharing fund on Economic Growth in Aceh province. The data used in this research is secondary data. Census method and time series are used with a population of 23 districts/cities in Aceh province during the observation period 2011- 2014. Data analysis used is multiple linear analysis and hypothesis testing uses the coefficient of determination (adjusted R2),partial significance test (t), and significant simultaneous test (F).This study uses the independent variables: local income, general allocation fund, and revenue sharing fund, and the dependent variable: Economic Growth. The results showed that (1) the local income, general allocation fund, and revenue sharing fund simultaneously affect economic growth, and (2) local income, general allocation fund, and revenue sharing fund partially affect economic growth in the province.Keywords: Economic Growth, local income, General Allocation Fund, and  revenue sharing fund 
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 ofaudit 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 sourcedfrom 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 analysisto 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 influencesauditor switching (2) financial distress do not affectsauditor switching, and (3) growth of the company significantly influences auditor switching.
PENGARUH REMUNERASI TERHADAP MOTIVASI DALAM PELAYANAN PUBLIK (Studi Kasus pada Kantor Kejaksaan Tinggi Aceh) mukhti, iqbal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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The purpose of this study was to look at the influence of remuneration on employee motivation High Prosecutors Office in Aceh. Data used in this study are primary data using techniques of data collection through the distribution of questionnaires to respondents. Results of research can be concluded is based on the results of data processing using SPSS.v.22.0 program. show the whole statement is valid because it has a significance level below 5%. Whereas if done manually, the correlation value is obtained each statement should be compared with the critical value product moment correlation where the results showed that all the statements have correlation values above the critical value of 5% indicates output reliability testing with Cronbach alpha of the 15 questions have been answered respondents , it can be seen that the alpha to variable remuneration (X) = 0.759 and Public Service Motivation (Y) = 0.900. So that the research results are statistical equations Y = 1.107 + 0.789 x. Keywords: Remuneration, Motivation, Public Service 
AKUNTANSI PEMBIAYAAN QARDHUL HASAN PADA BANK SYARIAH BERDASARKAN PSAK 59 (Studi pada Bank Aceh Syariah Banda Aceh) Rahayu, Riskia; Ibrahim, Ridwan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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This research was conducted at Bank Aceh Syariah Banda Aceh which was one Islamic bank in Banda Aceh received the funds performed by qardhul hasan financing. The purpose of this study was to determine whether the accounting treatment is the recognition, measurement, presentation, and disclosure of source and uses of funds qardhul hasan conducted by Bank Aceh Syariah Banda Aceh has been in accordance with PSAK 59.
ANALISIS PENGALIHAN DANA HAJI DARI BANK KONVENSIONAL KE BANK SYARIAH TERHADAP PERTUMBUHAN DANA PIHAK KETIGA (DPK) DAN PENURUNAN FINANCING TO DEPOSIT RATIO (FDR) Firman, Fitriyadi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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The purpose of this study was to determine the growth of third parties fund and the decrease in financing to deposit ratio of the diversion of hajj funds from conventional banks to Islamic banks. The object of this research is PT. Bank Syariah Mandiri Banda Aceh. The type of research is descriptive analytical and by data collecting techniques such as interview and documentation. The data used in this research are primary and secondary data. The primary data obtained from interviews and documentation obtained from the total hajj accounts that have been transferred from PT. Bank Mandiri to PT. Bank Syariah Mandiri Banda Aceh while secondary data obtained from financial reports. After getting the documents, there are 823 customer diversed hajj accounts from PT. Bank Mandiri Banda Aceh who have been transferred to PT. Bank Syariah Mandiri Banda Aceh in 2015. The results of this study showed that the diversion of hajj funds from conventional banks to Islamic banks have an impact on the growth of third parties fund of Rp. 366.370.000.000 and the decrease in financing to deposit ratio from 97.81% to 90.88% so that the diversion of the hajj funds can reduce the level of liquidity risk to be low at 6.93%.  Keywords : diversion of hajj funds, the growth of third party funds , the decline in financing to deposit ratio
FAKTOR-FAKTOR YANG MEMPENGARUHI MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK DAN NON AKUNTAN PUBLIK (Studi Empiris pada Mahasiswa S-1 Akuntansi di Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala) Ag, Arman
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 financial reward, profesional training, social values, labor market consideration, and pride on the career selection as public accounting and non public accounting. Population of this research is 159 accounting students on semester 8 at Economics and Business Faculty Syiah Kuala University. Using simple random sampling, 61 students were chosen to be samples of the reserarchThe research type used in this research is hypothesis testing research. Type of data used is primary data. The data was collected by using questionnaire. The questionnaire were delivered to every students as sample. The analytical method used is logistic regression analysis with SPSS version 23.0.The result of the research shows that financial reward, profesional training, social values, labor market consideration, and pride simultaniously influence on the career selection as public accounting and non public accounting. Partially, profesional training influence on the career selection as public accounting and non public accounting. While financial reward, social values, labor market consideration, and pride had no influence on the career selection as public accounting and non public accounting.Keywords: career selection, public accounting and non public accounting profession, financial reward, profesional training, social values, labor market consideration, and pride.
PENGARUH DUKUNGAN MANAJEMEN PUNCAK DAN KEMAMPUAN TEKNIK OPERATOR SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS INFORMASI AKUNTANSI (Studi pada Lembaga Keuangan Mikro di Kota Banda Aceh) Ikhsan, Muammar
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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Abstract: This study aimed to examine the effect of top management support and the operator technical ability accounting information system on the quailty of information system at micro finnance institutions in Banda Aceh. The sampling method using census method. In this study the data needed all population sampled 51 people. The collection of data and information needed in the study conducted by the research field. The data used is primary data obtained directly from the subject of research in the form of a questionnaire. Assessment of the effect of independent variables on the dependent variable is done by using a multiple regression model using SPSS 20. The results showed that either partially or simultaneously, top management support and the operator technical ability affects the quailty of information system at micro finnance institutions in Banda Aceh.  Keywords— top management support, the operator technical ability, accounting information system, quality of information system and micro finnance institution.
PENGARUH CAPITAL INTENSITY RATIO, INVENTORY INTENSITY RATIO, OWNERSHIP STRUCTURE, DAN PROFITABILITY TERHADAP EFFECTIVE TAX RATE (ETR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2014 Putri, Citra Lestari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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ABSTRACT The objectives of the research are to examine the effect of capital intensity ratio, inventory intensity ratio, ownership structure, dan profitability on effective tax rate (ETR) both simultaneously and partially. In this research, ownership structure variable using  managerial ownership and institutional ownership. Profitability measured by using ROA (Return on Asset)..Data were collected from the financial statements of the manufacture companies that listed at Indonesia Stock Exchange. Research conduct in 4 years (2011-2014). By using purposive sampling, there are 60 companies fulfilling the sample criteria. Multiple linier regression model is used to test the hypothesis.The results of this research are capital intensity ratio, inventory intensity ratio, ownership structure, and profitability simultaneously influence on ETR. Ownership structure partially does not have affect on ETR. Partially, Capital intensity ratio and inventory intensity ratio have negative influence to ETR and  profitability has positive influence on ETR.   Keywords: Capital intensity ratio, inventory intensity ratio, ownership structure, profitability, and ETR                        ABSTRAK  Penelitian ini bertujuan untuk menguji pengaruh variabel capital intensity ratio, inventory intensity ratio, ownership structure, dan profitability terhadap effective tax rate (ETR) secara bersama-sama dan parsial. Dalam penelitian ini, variabel ownership structure yang digunakan adlah managerial ownership dan  institutional ownership. Variabel profitability diukur dengan menggunakan proksi ROA (Return on Asset).Data diperoleh dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Tahun penelitian yang digunakan adalah 4 tahun yaitu tahun 2011-2014. Dengan metode purposive sampling dihasilkan 60 perusahaan yang memenuhi kriteria sampel. Regresi linier berganda digunakan untuk menguji hipotesis.Hasil penelitian menunjukkan bahwa capital intensity ratio, inventory intensity ratio, ownership structure, dan profitability berpengaruh secara bersama-sama terhadap terhadap effective tax rate (ETR). Ownership structure secara parsial tidak berpengaruh terhadap ETR. Secara parsial, capital intensity ratio dan inventory intensity ratio berpengaruh negatif terhadap ETR dan profitability berpengaruh positif  terhadap ETR.  Kata Kunci: Capital intensity ratio, inventory intensity ratio, ownership structure, profitability, dan  ETR.

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