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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 PENGUNGKAPAN IDENTITAS ETIS ISLAM, AGENCY COST DAN MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN (STUDI PADA BANK UMUM SYARIAH PERIODE 2010-2014) Azhara Muhibban; Hasan Basri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 1 (2017): Februari 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

  This study aimed to examine the influence of the Islamic ethical identity disclosure, agency cost, and intellectual capital to the financial performance proxied by Return on equity (ROE) in Islamic commercial banks in 2010-2014.secondary data were used from annual reports were published on the website each Islamic banks between 2010-2014. This study is a hypothesis testing research, by using purposive sampling method, so there are seven Islamic banks are the object of research. The analytical method used is multiple linear regression analysis.            The results of this study shows that simultaneous of the Islamic ethical identity disclosure, agency cost and intellectual capital have effect on  the financial performance proxy by  ROE on an Islamic commercial bank in 2010-2014. Partially only the Islamic ethical identity disclosure have positive effect but not significant on the financial performance of Islamic banks, while the agency cost and intellectual capital have positive and significant effect on the financial performance proxied by the ROE on an Islamic commercial bank in 2010-2014.. Keywords: Islamic ethical identity disclosure, agency cost, intellectual capital and financialperformance.
PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, UKURAN, DAN AKTIVITAS PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2012-2014 Putri Ismaida; Mulia Saputra
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 research examines the effect of growth of sales, profitability, size of firm, and activiy of firm on capital structure. The sample of this research was taken from property and real estate companies listed on Indonesia Stock Exchange at 2012-2014. The sample was taken using purposive sampling. The sample used was 126 companies. In order to test the hypothesis the statistical methods used was multiple linear regression analysis.       Partially the results of this research shows that profitability and size of firm have positive and significant influence on capital structure, whereas growth of sales and activity of firm have no significant effect on the dependent variable. Meanwhile in the simultaneous test, the four independent variables are seen to have significant influences to the capital structure. Keywords: Capital structure, growth of sales, profitability, size of firm, and activity of firm
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFIT DISTRIBUTION MANAGEMENT PADA BANK UMUM SYARIAH TAHUN 2012-2015 Teuku Rifadil fadil; Said Muniruddin
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 analyze the factors affecting Profit Distribution Management at Sharia Commercial Bank in Indonesia. Dependent variable used in this research is Profit Distribution Management. Independent variables used in this study include capital adequacy, Financing Risk, effectiveness of third party funds, Bank age This study uses a sample of sharia banks registered in Bank Indonesia in the period 2012-2015. Data were collected using purposive sampling technique. The analysis test used is classical assumption test, hypothesis test, and multiple regression analysis test. The result of multiple linear regression test shows that the variable of Capital Adequacy, Financing Risk, has a significant positive effect on Profit Distribution Management. While the variable of Third Party Fund Effectiveness and Age of Bank have negative influence not significant to Profit Distribution Management. The result of this research is expected that management is better able to do product development based on the result that more in accordance with Islamic shariah
ANALISIS HUBUNGAN PENGENDALIAN INTERNAL VERSI COSO TERHADAP INDIKASI KECURANGAN LAPORAN KEUANGAN PADA BAITUL QIRADH ANGGOTA PUSAT KOPERASI SYARIAH NANGGROE ACEH DARUSSALAM Auliana Yuwannita; Nita Erika Ariani
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

Indications of fraud financial statements do not only occur in the public sector or in the banking sector, but can also occur in a cooperative sharia as Baitul Qiradh. Where indications of fraud financial statements occurred due to a weak internal controls in an agency. Internal control framework that identifies the factors that cause the occurrence of fraud established by the Committee of Sponsoring Organizations of Treadway Commission (COSO).This study aims to determine the relationship between the version of the COSO internal control of the financial statements toward indications of fraud (fraud) at Baitul Member Qiradh Sharia Cooperative Center (Puskopsyah) Nanggroe Aceh Darussalam. This study is a primary research using quantitative methods, by using a questionnaire as a research instrument. Questionnaires that successfully analyzed were 66 questionnaires. The data obtained from the questionnaires then processed using SPSS 21 software.This research included the census where data obtained from each employee's overall in Baitul Qiradh which are members of Puskopsyah. Because the population of this study is Baitul Qiradh member Puskopsyah NAD. Spearman Rank method used as a method of analysis to determine the relationship of the variables involved. The results showed that there is a significant relationship between the variables version of COSO internal control for indications of fraud financial statements with a value of coefficient of 0.609. Keywords—: internal control, COSO, Indicative Financial Statement Fraud, Cooperative Sharia, Baitul Qiradh.
ANALISIS PERILAKU STICKY COST PADA BIAYA PRODUKSI DAN NON-PRODUKSI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014) Suci Riskia Vonna; Rulfah M. Daud
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 aim of this research is to investigate whether there is any indication of sticky cost behavior on the production and non-production costs. The cost stickiness can be indicated by response costs of production and non-production costs to changes in net sales. This study is an empirical study using multiple linear regression analysis. The samples of this study are manufacturing companies listed in Indonesia Stock Exchange during 2011-2014. Samples are taken by simple random sampling method. Total sample of companies used are 57 companies.The research results provide of sticky cost behavior indication on production and non-production costs in Indonesian manufacturing company. With the result of this study, non-production costs are sticky but production costs are not sticky. Keywords— sticky costs, production cost, non-production costs
PENILAIAN EFISIENSI DUAL BANKING SYSTEM DI INDONESIA MENGGUNAKAN STOCHASTIC FRONTIER ANALYSIS Nonick Lhee Na Famera; Mirna Indriani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Penelitian ini bertujuan untuk menganalisis perbandingan efisiensi dual banking system di Indonesia tahun 2011-2016. Jenis penelitian ini adalah  deskriptif kuantitatif. Objek penelitian ini adalah bank umum konvensional di Indonesia yang  mempunyai cabang unit usaha syariah, ada 19 bank umum konvensional dan 19 unit usaha syariah yang diteliti. Data yang dipakai dalam penelitian ini adalah data sekunder berupa laporan keuangan/laporan tahunan pada tahun 2011-2016. Analisis data menggunakan stochastic ftrontier analysis untuk mengetahui nilai efisiensi setiap objek penelitian. Data diolah menggunakan program Frontier 4.1. Hasil penelitian menunjukkan bahwa secara keseluruhan efisiensi unit usaha syariah cukup baik namun masih kalah dari bank umum konvensional. Efisiensi unit usaha syariah unggul dibandingkan bank konvensional pada pendekatan produksi, namun nilai efisiensi unit usaha syariah rendah pada pendekatan aset dan pendekatan intermediasi. Dilihat dari  keseluruhan total amatan menunjukkan bahwa bank konvensional yang efisien lebih banyak dari jumlah unit usaha syariah yang efisien.Keywords:  dual banking system, stochastic frontier analysis, efisiensi, bank umum konvensional, unit usaha syariah.
Pengaruh Audit Tenure, Audit Delay, Opini Audit Tahun Sebelumnya dan Opinion Shopping Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015 Fauzan Syahputra; M Rizal Yahya
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

The Purpose of this research is to know the influence of audit tenure, audit delay, prior opinion, and opinion shopping to the going concern opinion at manufacturing companies registered in BEI with simultaneously as well as partial relation. The population is manufacturing company listed in BEI in 2013 to 2015 with sample method used that is Purposive Sampling. Analytical techniques used in this research is analysis of logistic regression. The results of this research are partially variable there are audit tenure and opinion shopping are affect the going concern opinion. Variable audit delay and prior opinion have no effect on the going concern opinion. While in the simultaneously relation, the entire research was influential variables are significantly to the going concern opinion.
PENGARUH CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011-2015 Dina Marfirah; Fazli Syam BZ
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 study was to examine the influence of institutional ownership, board of directors, audit quality, audit committee, and leverage against tax avoidance. The population in this research is manufacturing companies listed in Indonesia Stock Exchange during 2011 to 2015 with the number of 132 companies. The samples were selected in the study using purposive sampling method. Testing the influence of institutional ownership, board of directors, audit quality, audit committee, and leverage against tax avoidance measures. Research analysis using multiple linear regression with SPSS 20.0. The results showed there were 46 companies meeting the targets set out in the study population. Based on the test results of multiple linear analysis with a significance level of 35.8%, the results of this study concluded that: (1) institutional ownership effect on tax avoidance (2) commissioners effect on tax avoidance (3) The tax effect on audit quality avoidance (4) audit committee influence on tax avoidance (5) the leverage effect on tax avoidance. Keywords : institutional ownership , board of directors , audit quality , audit committee , leverage , tax avoidance .
PENGARUH MARKET VALUE ADDED, ECONOMIC VALUE ADDED, KEBIJAKAN DIVIDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 Cut Sarah Syahirah; 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 study is to examine the effect of market value added, economic value added, dividend policy and managerial ownership on firm value of manufacturing companies listed in Indonesian Stock Exchange in the period of 2010 to 2014. By using purposive sampling method, from 125 manufacturing companies listed in Indonesian Stock Exchange, 24 manufacturing companies are choosed as the sample in this study.The results of the study show that dependent variable or firm value can be explained by the four of independent variables. Simultaneously the four of independent variables have effect on firm value. Market value added, economic value added, dividend policy, and managerial ownership have significant positive on firm value. Keywords: Market Value Added, Economic Value Added, Dividend Policy, Managerial Ownership, Firm Value
AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ASET WAKAF PADA BAITUL MAL KOTA BANDA ACEH niki wili yuliani; Bustamam Bustamam
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 study has purpose  to describe how accountability and transparancy in the management of waqf assets in baitul mal Banda Aceh . This study is descriptive qualitative study. Data is collected by interview to Baitul Mal Banda Aceh. The primary data collected by interview is used in this study. The results of this study indicate that generally, Baitul Mal Banda Aceh  already has transparancy and accountability in its waqf assets management.

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