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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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PERBANDINGAN MODEL PENGARUH MANAJEMEN LABA, GOOD CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA SUB SEKTOR BATU BARA DAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2020) Dimas Aldi Rianto; Rilla Gantino
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.21070

Abstract

This study aims to determine the effect of Earnings Management, Good Corporate Governance, and Corporate Social Responsibility on the Financial Performance of Companies in Mining Companies in the Coal Sub-sector and Infrastructure in the Telecommunication Sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Earnings Management is measured using Discretionary Accrual. Good Corporate Governance is proxied by IPCG. Corporate Social Responsibility (CSR) is proxied by CSRI. While the company's performance is proxied by Return On Assets (ROA).Sampling by purposive sampling with a total of 20 coal companies and 6 telecommunications companies for the period 2016-2020. This study uses multiple linear regression analysis. Simultaneously Earnings Management, Good Corporate Governance, and Corporate Social Responsibility have a significant effect on Financial Performance in both coal and telecommunications sub-sectors. Good Corporate Governance, Corporate Social Responsibility have a positive and significant effect on financial performance in the coal sub-sector and telecommunications sub-sector. Meanwhile, Earnings Management has no significant positive effect on financial performance in the coal sub-sector. Another finding that earnings management has a negative effect on financial performance and the telecommunications sub-sector and Corporate Social Responsibility has no significant effect.
PENGARUH SUSTAINABILITY DISCLOSURE DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Dewi Shahara; Yulia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i3.21191

Abstract

This study aims to examine the effect of sustainability disclosure on economic, environmental, social, and company size on stock prices. This research is a quantitative research. The research population is manufacturing companies listed on the IDX in 2020-2021, with a total population of 193 companies. The sampling method used is purposive sampling, with this method then obtained as many as 26 research samples. The research data uses secondary data obtained from financial report documentation and sustainability reports published on the Indonesia Stock Exchange web page. Analysis of the data used in the form of multiple linear regression using the SPSS 26 application. The results showed that the sustainability disclosure in the economic and social had no effect on stock prices. Meanwhile, the sustainability disclosure of environment and company size have an effect on stock prices.
ANALISIS PERBEDAAN HARGA DAN VOLUME PERDAGANGAN SAHAM PADA PERUSAHAAN INDEKS LQ45 DI BURSA EFEK INDONESIA SEBELUM DAN SAAT PANDEMI COVID-19 Siti Adawiyah; Rudy Fachhruddin; Sayed Mahdi; Mulia Saputra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.20564

Abstract

The Pandemic of COVID-19 has affected different areas of life, such as education, social, tourism and the economy. One of the economic instruments affected by the Pandemic is the capital market. The aim of this research was to look at stock prices and share trading volume in LQ45 index firms on the Indonesia Stock Exchange before and after the COVID-19 Pandemic. This type of research is a quantitative study with an event study approach. The data collected is the price and trading volume of shares of LQ45 index companies from December 03, 2019, to May 31, 2020. The results of this study indicate: (1) There are differences in stock prices in LQ45 index companies before and during the COVID-19 Pandemic. (2) There are differences in stock trading volume in LQ45 index companies before and during the COVID-19 Pandemic. These results indicate that the COVID-19 Pandemic has reacted on the capital market by influencing investors' decisions to sell their shares and resulting in a decline in stock prices.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEADILAN PROSEDURAL DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL STUDI PADA DINAS KEBUDAYAAN DAN PARIWISATA ACEH Izzatul Muna; Maya Febrianty Lautania
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i3.21101

Abstract

This study aims to examine the effect of budgetary participation, procedural justice, and management accounting systems on managerial performance of Dinas Kebudayaan and Pariwisata Aceh. This study used the census method which makes the entire population as a sample. This research was conducted at Dinas Kebudayaan and Pariwisata Aceh. The population in this study were managerial based on structural, including middle-level managers and line-level managers with a total of 31 respondents. This research is an associative quantitative research. The primary data obtained through the distribution of questionnaires were used as a source of research data.. The multiple linear regression with SPSS application version 25 was used as a data analysis method. The test tool on hypothesis one is with t test used in evaluating the hypothesis partially while f test is used to search its influence simultaneously.  The results showed that 81.8% of the budgetary participation, procedural justice, and management accounting systems were able to explain the variable managerial performance of Dinas Kebudayaan and Pariwisata Aceh. It is also found that, simultaneously and partially, budgetary participation, procedural justice, and management accounting system have a positive effect on the managerial performance of Dinas Kebudayaan and Pariwisata Aceh.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENGGUNAAN FINTECH PADA UMKM DI KOTA BANDA ACEH MENGGUNAKAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) Sultan Rivaldi; Dinaroe Dinaroe
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.20309

Abstract

Information technology is developing quite rapidly in the financial sector. Financial Technology (FinTech) offers many benefits so the adoption rate is very high at the individual to organizational level. In Indonesia, the implementation of FinTech is quite high because basically FinTech offers great benefits and conveniences. However, amid the high implementation of FinTech at the individual level and large business entities, the use of FinTech in MSMEs is still very low. This study aims to determine what factors influence the interest of MSME to use FinTech services using the Technology Acceptance Model (TAM) theoretical approach by adding a trust factor. The population of this research is all MSMEs in Banda Aceh City. The questionnaires were distributed directly and indirectly (online) from July 24 to August 27, 2021 using the Lemeshow sampling technique, a sample size of 130 was obtained. The research questionnaire data was then analyzed using the Structural Equation Modeling (SEM) method with the help of the SmartPLS 3.3.3 software. The results of data analysis show that perceived usefulness, perceived ease of use, and subjective norms have a positive and significant effect on behavioral intention to use FinTech in MSMEs. Meanwhile, the trust factor does not affect the interest in using FinTech in MSMEs.
DETERMINING FACTORS FOR THE SELECTION OF SHARIA BANK Rozi Fery Setiyaningsih; Bambang Agus Pramuka
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.22768

Abstract

This study examines the determinants of the community selection of Islamic banks. Specifically, this study aims to determine how the influence of Islamic financial literacy and service quality on the selection of Islamic banking is mediated by trust. Islamic banking is increasingly needed as a transaction medium along with an increasing number of Indonesian halal industries. Islamic banking is rapidly growing, but it has a low market share, reaching only 6.59% of Indonesia's population in July 2021. This study uses the SmartPLS 3 tool with the Partial Least Squares (PLS) analysis method. Respondents in this study were 163 respondents, namely customers of Islamic banks from the Pekalongan ex-residency. The results show that Islamic financial literacy does not affect the selection of Islamic banks, which is interesting because it turns out that Islamic financial literacy will affect the selection of Islamic banks if mediated by trust. Service quality has a significant positive effect on the selection of Islamic banks, and service quality affects the selection of Islamic banks mediated by trust. Trust affects the selection of Islamic banks. This research implies that customers need to improve Islamic financial literacy in forming trust in Islamic bank products and services. In addition, the need to improve the quality of service. Building customer trust requires a high sense of awareness and intention.
THE INFLUENCE OF TAX PLANNING, TUNNELING INCENTIVE, INTANGIBLE ASSET, AND PROFITABILITY ON TRANSFER PRICING DECISIONS IN MULTINATIONAL FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Monika Fazwa; Islahuddin Islahuddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.20810

Abstract

This study is aimed to examine the influence of tax planning, tunneling incentive, intangible asset, and profitability on transfer pricing decisions. This study tested the hypotheses in food and beverage companies listed in Indonesia Stock Exchange (IDX) from 2016 to 2020. By using the purposive sampling technique, 12 out of 33 companies in the food and beverage sector were taken as a sample with a total of 60 data observations. The data was then analyzed through multiple linear regression analysis. The results of this study revealed that all independent variables simultaneously affect the dependent variable. Partially, the finding of tax planning and tunneling incentive has a positive effect but not significant on transfer pricing. However, intangible asset and profitability has a positive and significant effect on transfer pricing, means that intangible asset and profitability is engaged on transfer pricing decisions of food and beverage companies listed in Indonesia Stock Exchange (IDX).
DO FOREIGN OWNERSHIP, PROFITABILITY, AND LEVERAGE INFLUENCE TAX AVOIDANCE OF INDONESIAN MINING COMPANIES? Fira Faradisa; Heru Fahlevi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.21100

Abstract

This study is aimed to examine the influence of foreign ownership, profitability, and leverage on tax avoidance practices. This study tested the hypotheses in mining companies listed on Indonesia Stock Exchange (IDX) from 2018 to 2020. Using purposive sampling technique, 39 out of 46 companies in the Indonesian mining industry were taken as a sample with a total of 117 data observations for the period pre and during the COVID-19 pandemic. The data was then analyzed comparatively through multiple linear regression analysis. The results of this study revealed that for the period pre-COVID-19 pandemic, all independent variables simultaneously affect the dependent variable. Partially, foreign ownership and leverage have no significant effect on tax avoidance. However, profitability has a negative effect on tax avoidance. In contrast, for the period during the COVID-19 pandemic, all independent variables simultaneously and partially did not affect the dependent variable.
PENGARUH PARTISIPASI ANGGARAN, KARAKTERISTIK TUJUAN ANGGARAN, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA ANGGARAN PADA PEMERINTAH KABUPATEN ACEH BESAR Fran Giska Fadhiya Haya; Jhon Andra Asmara; Rulfah M Daud
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.21017

Abstract

The purpose of this study is to see how participation in budgets, budgetary target features, and leadership style affect budget performance. The study's population is a Regional Work Unit (SKPD) in Aceh Besar District, which was sampled using the purposive sampling methodology. The Head of Service, Head of the Finance Section, and Technical Implementation Officer of Activities represented by the Head of Planning at 34 SKPD Aceh Besar District were the respondents in this study. They were structural officials involved in the creation and implementation of the budget. Multiple linear regression analysis was used to analyse the data in this study, which was done with the help of the statistical programme SPSS version 25.The results showed that (1) budget participation, budgetary goals characteristics, and leadership style had a simultaneous effect on budget performance, (2) budget participation had no effect on budget performance. budget performance, (3) budgetary goal characteristics affect budget performance, (4) leadership style affects budget performance.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN ASING TERHADAP BIAYA Lia Risman; Zuraida Zuraida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i3.22012

Abstract

This study aims to determine the effect of managerial ownership, institutional ownership, and foreign ownership on agency costs in non-financial companies listed on the Indonesia Stock Exchange in 2015-2017. The independent variables are managerial ownership, institutional ownership, and foreign ownership. The dependent variable is the agency cost which is proxied as sales and general administration expenses. This study uses secondary data in the form of annual financial reports of non-financial companies listed on the Indonesia Stock Exchange in 2015-2017. The sample in this study consisted of 64 non-financial companies which were taken using a purposive sampling method. Data analysis used multiple linear regression analysis. The results of this study indicate that managerial ownership, institutional ownership and foreign ownership have a significant negative effect on agency costs.

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