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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 GENDER, ETHICAL SENSITIVITY, LOCUS OF CONTROL, DAN PEMAHAMAN KODE ETIK PROFESI AKUNTAN TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI UNIVERSITAS SYIAH KUALA Cut Safira Dara Yovita; Rahmawaty Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to examine some factors that may effect ethical behavior of accounting students of Syiah Kuala University. There are four variables hypothesized affect ethical behavior which are gender, ethical sensitivity, locus of control and comprehensif of accountant profession ethical code.The respondents are the accounting students of Syiah Kuala University who have attended courses in Auditing. The samples are collected using simple random sampling method and resulted 74 students become the final samples. This research uses multiple regression linear analysis.The result of this research show that simultaneous of gender, ethical sensitivity, locus of control and comprehensif of accountant profession ethical code have effect on ethical behavior of accounting students of Syiah Kuala University. Partially the research shows that all variables are significantly effected on ethical behavior of accounting students of Syiah Kuala University. Keywords: Ethical behavior, gender, ethical sensitivity, locus of control, comprehensif of accountant profession ethical code
PENGARUH ASSET TURNOVER, CURRENT RATIO, DEBT TO EQUITY RATIO, DAN UKURAN PERUSAHAAN TERHADAP TERJADINYA UNDERPRICING SAHAM PADA PERUSAHAAN DI PASAR PENAWARAN SAHAM PERDANA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Putri Sesti Maulidya; Maya Febrianti Lautania
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

 The purpose of this research is to examine the influence of asset turnover, current ratio, debt to equity ratio, and company size on  that occurs on initial public offering. Sampling techniques used in this research is purposive sampling with criterions companies listed in Indonesia Stock Exchange (IDX) that cinducted IPO during period 2010-2014, outside financial company sector, companies that underpriced, and companies which, have complete information. By those criterions,  71 companies were obtained as samples. The result of this research show that asset turnover, current ratio, debt to equity ratio, and company size silmutaneously influence to underpricing. Partially asset turnover has negative influence to underpiricing, current ratio has negative influence to underpricing, debt to equity ratio has positive influence to underpricing, and company size has negative influence to underpricing. Keywords— Underpricing, Asset Turnover, Current Ratio, Debt To Equity Ratio, and Company Size
PERGANTIAN CEO, PENGHINDARAN PAJAK, KOMPENSASI EKSEKUTIF DAN MANAJEMEN LABA STUDI KAUSALITAS PADA PERUSAHAAN MANUFAKTUR INDONESIA natasya putri; Wida Fadhilia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the influence of CEO turnover, tax avoidance and executive compensation on earnings management by using discretionary accruals as a proxy of earnings management. The samples of this research were the manufacturing firms listed in BEI (Indonesia Stock Exchange) between 2011 and 2015. The samples were selected by using purposive sampling on 24 companies with 120 observations. The Data were collected from annual report and data analyzed by multiple regression analysis. The results of this study shows that CEO turnover has influence on earnings management, tax avoidance has influence on earnings management, and executive compensation has no influence on earnings management.
Pengaruh Return On Asset,Bopo Dan suku Bunga Terhadap Tingkat Bagi Hasil Deposito Mudharabah Bank Umum Syariah Putri Ayu Rahayu; Bustamam Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research is an empirical study titled on the Influence of ROA, ROA, and interest rates on the level profit sharing mudarabah Islamic commercial bank deposits. This study aims to determine simultaneously or partial influence of ROA, ROA, and interest rates on the deposits tingkat for mudharabah on sharia banks in Indonesia.The population in this study are all Islamic banks which submit financial statements to the bank Indonesia totaling as many as 10 banks. Due to insufficient sample size or less than 100 then the entire population made in the research sample. This research uses secondary data Islamic commercial bank's financial statements the period 2012-2014 provided websitus Bank Indonesia. Secondary data were then analyzed using multiple linear regression formula with the help of the SPSS.The results of the study explained that ROA positive and significant effect on the level of profit sharing mudarabah deposits in Islamic banks in Indonesia. BOPO and no significant negative effect on the deposits mudaraba tinhgkat for sharia banks in Indonesia. Interest rates positive and significant impact on the level of profit sharing mudarabah deposits sharia banks in Indonesia. Relations ROA, ROA and interest rates to the level of revenue sharing mudarabah deposits is relatively strong.But the role of  ROA, ROA and interest rates in affecting the rate for deposits mudarabah Islamic banks in Indonesia is still less dominant in the appeal of other variables. Keywords: ROA, ROA, Interest Rate and Level Sharing Mudharabah deposits
PENERAPAN METODE ACTIVITY-BASED COSTING DALAM PENETAPAN TARIF JASA RAWAT INAP PADA RUMAH SAKIT CUT MEUTIA LANGSA Fina Maghfira Waleny; Hasan Basri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

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 RETURN ON ASSET, SECURE DAN MATURITY TERHADAP RATING SUKUK M. Siddiq Al Haraqi; Endang Surasetyo Ningsih
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research was conducted at the companies that are listed on the Indonesia stock exchange publishes the sukuk as well as listed on the PT Pefindo, with the aim to test the influence of the financial aspects as measured by Return on Asset ratio (ROA) and aspect non-financial as measured by the secure and maturity againts rating sukuk. The number of samples used are as much as 9 companies that observed for 4 years, with the data analysis techniques used are ordinal logistic regressi on analysis. The results showed that simultaneously ROA, secure, and maturity rating to sukuk, with the magnitude of the influenceof 25,3%, whilw partially ROA and influential maturity positvely and significantly to rating sukuk, and secure influential not significant againts the ratings of sukuk
ANALISIS IMPLEMENTASI ANGGARAN BERBASIS KINERJA PADA PEMERINTAH DAERAH (Studi Deskriptif Pada Dinas DPKKD Kabupaten Aceh Selatan) Reza Nanda; Darwanis Darwanis
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to examine the implementation of performance-based budgeting in the DPKKD department South Aceh District. Is the application appropriate according to Permendagri No. 13 2006. The collection of data and information needed in the study is conducted by field research. The data used is primary data obtained directly by interview, and secondary data through documentationThe results showed that the application of performance-based budgeting in the DPKKD department South Aceh had been going well as mandated by Permendagri No. 13 2006. However, in the implementation of its activities there are still some obstacles, such as the budget that has been planned can not be applied optimally, therefore this effects on the assessment of performance. The quality of human resources is not optimal enough, though it has already been represented and also low responsibilities of personnel departments to complete a task that becomes the main tasks and function. Keywords—budget, performance, performance based budgeting
Perancangan Database Sistem Informasi Akuntansi Siklus Penjualan dengan Menggunakan Model REA (Studi Kasus pada PT Yudi Putra, Medan) Ulfah Utamy; Evayani Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

 The purpose of this reaseach is to design database accounting information system selling cycle by applying the REA model in PT Yudi Putra. The company is located in Medan, North Sumatera which is a company engaged in agricultural exporter. PT Yudi Putra still use manual system of accounting information, it is proper to  this company to have a good accounting information system.Data used in this research are primary data in the form of direct interviews with the parties involved in the sales process and secondary data such as documents used by the company in the sales process. The data obtained is used to identify the sales process and implement REA model and then design the database of accounting information systems sales cycle. The results of this study indicate that the accounting information system database design sales cycle by using the REA model has been applied to the PT Yudi Putra so that accounting can be run in real time. Keywords— design, database, accounting information system, sales cycle, REA model.
ANALISIS BREAK EVEN POINT SEBAGAI DASAR PENGAMBILAN KEPUTUSAN PENETAPAN HARGA JUAL PADA USAHA KECIL DAN MENENGAH (UKM) DI KOTA BANDA ACEH Nuzuliani Abdullah; Fazli Syam BZ
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to analyse the break even point on selling price determination, to know the difference of selling price between the one which is stated by SMEs in trading sector in Banda Aceh and the one which is the result of break even point analysis, and also to know the correlation between the break even point and selling price. Type of this research is statistical descriptive analysis. Population in this research are SMEs listed in Dinas Perindustrian, Perdagangan, Koperasi, dan UKM in Banda Aceh. Based on certain criterias, there are 30 SMEs as the samples of the research. This research shows that there is a difference betweet the rate of selling price determined by the SMEs and break even point analysis result. Based on correlation test, there is positive significant correlation between selling price and break even point.
PENGARUH KOMITMEN KEPALA DAERAH DAN PENGETAHUAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI PROVINSI ACEH Mahlil Mahlil; M. Rizal Yahya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 2 (2017): Mei 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The study is aimed to explain the influence of head of local authority and accountancy knowledge regarding to the quality of financial report, in which, measurement in financial report includes reliability, relevancy, understandability and comparability. This study was conducted for Aceh’s representations of BPK-RI auditors who have audited financial reports of Aceh Government. The targeted population in the study was Aceh’s representations of BPK-RI auditors as many as 60 subjects. The type of data that used in the study was primary data taken through questionnaires that directly distributed to the subjects. Meanwhile, the hypothesis that used is tested by doubled linear regression analysis.As a result, through statistical testing and data tabulation via SPSS, it shows that the commitment of head of local authority and accountancy knowledge influenced to the quality of local government reports on finance in Aceh Province.. Keywords: Head of local authority, accountancy knowlegde and quality of financial reports.

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