cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kab. aceh besar,
Aceh
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
 7   8   9   10   11 
Kesiapan Aparatur Desa Dalam Pelaksanaan Pengelolaan Keuangan Desa Secara Akuntabilitas Sesuai Undang-Undang Nomor 6 Tahun 2014 Tentang Desa ( Studi pada Beberapa Desa di Kabupaten Pidie) Saifatul Husna; Syukriy Abdullah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The laws of Republic Indonesia No. 6 year 2014 concerning the Villages is a product of the reformation era that became initial form of village autonomy in governing nor managing the Village’s finance. Considering the funds received by the village is sufficiently a large number and keeps increasing every year, then in governing and managing village’s finance, it required for  reliable village apparatuses capacity and other appropriate fasilities in order to make the implementation more purposeful and more accountable. This study was conducted to provide empirically overview about the readiness of village apparatuses in implementating village finance in accountability in accordance to Law No. 6 of 2014 concerning the village. This research was conducted in eight villages in District of Pidie, consists of, Bintang Hu, Dayah Baroe, Nien Lambideng, Arusan, Deyah Blang, Ribeun, and Lampoh Sirong. This research is descriptive study which used qualitative data by conducted interview and documentation. The result shows that in eight villages  sampled, only one village were not ready in the planning process and accountability of village finance. The problem faced by village apparatuses in managing village’s finance is the lack of qualified human resources and have understanding about management of village’s finance, it results the village apparatuses prefer to use third parties services in preparing and formulating the reports required. Keywords: The Laws of Village, Village Apparatuses Capacity, Village’s Finance Management, Accountability
PENGARUH ASIMETRI INFORMASI, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014 T. M Rizki Azari; Facrizal Facrizal
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 1 (2017): Februari 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objectives of the research are to examine the effect of the information asymmetry, profitability, and leverage on the firm value both simultaneously and partially. In this research the firm value using price to book value as the proxy. Data obtained from the financial statements and annual reports of manufacturing companies that listed in the Indonesia Stock Exchange. Research conduct in 4 years (2012-2014). By using purposive sampling, there are 35 companies fulfilling the sample criteria of the sample. Multiple linear regression was used to test the hypothesis. The results of this research are information asymmetry, profitability, and leverage simultaneously affect on the firm value. Information asymmetry not partially affect on the firm value. Profitability partially affect on the firm value. Leverage partially affect on the firm value. Keywords: information asymmetry, profitability, leverage, firm value, price to book value
PENGARUH PERSEPSI NASABAH ATAS RISIKO, KEPERCAYAAN, MANFAAT, DAN KEMUDAHAN PENGGUNAAN TERHADAP PENGGUNAAN INTERNET BANKING (Studi Empiris pada Nasabah Bank Umum di Kota Banda Aceh) Muhammad Fadhil; Rudy Fachruddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research examines the influence of Customers Perceived of Risk, Trust, Usefulnes, and Ease of Use on the use of Internet Banking. The results of this study are expected to contribute to the Banks in order to enhancement service programs that easier for its customers. The object of this study is the Banks customers in Banda Aceh city who use internet banking. samples were taken by purposive sampling method. There are 100 samples of the data that become the object to be researched. The results of this research show that simultaneous of Perceived of Risk, Trust, Usefulnes, and Ease of Use have effect on the use of Internet Banking. Partially the research shows that Perceived of Trust, Usefulnes, and Ease of Use have positive effect on the use of Internet Banking, and Perceived of Risk have negative effect on the use of Internet Banking. Keywords:  Perceived of risk, trust, usefulness, ease of use, and the use of internet banking
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA BAGI HASIL TERHADAP BELANJA MODAL (STUDI PADA KABUPATEN/KOTA DI WILAYAH ACEH) Susi Susanti; Heru Fahlevi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to test the influence of local revenue (PAD), general allocation fund (DAU), sharing-revenue fund (DBH), and degree of decentralization againts capital expenditure in regencies / cities in Aceh region. The population in this study were all local governments in Aceh Region during 2011-2014. In Aceh, there are 23 districts / cities which consists of 18 counties and 5 cities.The method used in this research is census. The data used is secondary data obtained Budget Realization Report of the Provincial Finance Department. The analysis used is multiple linear regression analysis.The results showed that, together local revenue, general allocation fund (DAU), and sharing-revenue fund (DBH) againts capital expenditure in regencies / cities in Aceh region. Local revenue positive effect on capital expenditure in regencies / cities in Aceh Region. The general allocation fund has no effect on capital expenditure in regencies / cities in Aceh Region. Revenue-sharing is no effect on capital expenditure in regencies / cities in Aceh Region. Keywords: capital expenditure, fund local own revenue (PAD), general allocation fund (DAU), sharing-revenue fund (DBH)
PENERAPAN STANDAR AKUNTANSI KEUANGAN SYARIAH PADA KOPERASI JASA KEUANGAN SYARIAH (STUDI PADA BAITUL QIRADH DI KOTA BANDA ACEH) AMRUL IKHSAN; Musfiari Haridhi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 3 (2017): Agustus 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is a descriptive study conducted on implementing SFAS (Statement of Financial Accounting Standard) Sharia to Baitul Qiradh in Banda Aceh. This study aims to know how the accounting practices regarding to financial statements presentation according to SFAS 101 towards the sharia financial statements presentation, the recognition, measurement, presentation and disclosure of murabaha transactions under SFAS 102 concerning murabaha and mudaraba accounting under PSAK 105 concerning mudaraba accounting applied to BaitulQiradh in Banda Aceh.The research method used is qualitative descriptive method. The object of this research is active BaitulQiradh in Banda Aceh. The data used in this study is the primary data sourced from Baitul Qiradh.The results shows that BaitulQiradh in Banda Aceh has not been able to apply accounting practices in accordance to Sharia SFAS. Therefore, BaitulQiradh management is expected to improve the human resources to be able to practicing accounting in accordance with Sharia SFAS 101, 102, and 105
PENGARUH THIN CAPITALIZATION, RETURN ON ASSET, DAN CORPORATE GOVERNANCE PADA PERUSAHAAN JAKARTA ISLAMI INDEX (JII) Fadhil Ismi; Linda Linda
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine the effect of independent variables on tax avoidance of companies listed in Jakarta Islamic Index (JII) in the period of 2011 to 2015.Independent variables used in this study are thin capitalization, return on asset,and corporate governance. Corporate governance is proxied by public ownrship, the proportion of independent directors, audit quality and audit comittee. By using purposive sampling method, from 30 companies listed in JII, 15 companies are choosed as the sample of this study.The type of data used in this study is secondary data which is financial statement. Collecting data technique used in this study is documentary. Data is analyzed by statistical analysis using a multiple regression analysis. Then data is processed by IBM Statistical Package for Social Science (SPSS) 23th version program.            The result of the study show that 16,5% dependent variable or tax avoidance can be explained by independent variables. Simultaneously the independent variables have effect n tax avoidance. Individually thin capitalization, return on asset and the proportion of independent directors have positive effect on tax avoidance and insignificant, audit comittee have negative effect on tax avoidance and insignificant.While public ownership have positif effect on tax avoidance and significant, and audit quality have negative effect on tax avoidance and significant.Keywords : Tax avoidance, thin capitalization, return on asset, corporate governance, public ownership, the proportion of independent directors, audit quality, audit comittee.
ANALISIS PERBEDAAN KINERJA KEUANGAN PENDAPATAN ASLI DAERAH PEIODE OPINI NON WTP DAN PERIODE OPINI WTP (Studi Pada Kabupaten/Kota di Provinsi Aceh Tahun 2013-2014) Yuni Wulan Dari; M Rizal Yahya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine and analyze the differences in financial performance of local revenue (PAD) during the periods of non unqualified opinion and unqualified opinion among districts/municipalities within Aceh Province Aceh in 2013-2014. Population of the study is 23 districts/municipalities of Aceh province. Using purposive sampling technique, 10 districts/municipalities were choosen as the sample of the study according to the criteria that those districts/municipalities should have audit opinion improvement, from non unqualified in 2013 became unqualified in 2014. The data used was the budget realization statement of each district/municipality for the year 2013-2014. Paired sample t-test was used to analyze the data.The results of the study showed that the financial performance of local revenue (PAD) during non unqualified opinion period have no different compare to qualified opinion period in districts/municipalities of Aceh Province for the year 2013-2014. In the aspect of the degree of fiscal decentralization and financial independence ratio, financial performance of local revenue during non unqualified period differs from unqualified period. In addition, based on the effectiveness and growth of local revenue ratios, financial performance of local revenue in districts/municipalities of Aceh Province have no different within these two periods. Keywords: Financial Performance, Local Revenue (PAD), Audit Opinion, Degree of Fiscal Decentralization, Effectiveness of Local Revenue (PAD) Ratio, Growth of Local Revenue (PAD) Ratio, and Financial Independence Ratio.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH DI PEMERINTAH KOTA BANDA ACEH Irzal Tawaqal; Suparno Suparno
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine the effect of the implementation of accounting information system, internal control system, and human resources competency to the quality of financial reports of working units (SKPD) in the Government of Banda Aceh. The population of this study are all the working units (SKPD) in the environment of Government of Banda Aceh (39 SKPD) with 2 respondents from every working unit for a total of 78 respondents. The data and informations needed for this research are collected by conducting field research. The data used in this research is primary data and data collection is done directly by using questionnaires. Data analysis method used is multiple linear regression. The results of the research are either simultaneously or partially support the hypothesis that the implementation of accounting information system, internal control system, and human resources competency affect the financial reports of working units (SKPD) in the Government of Banda Aceh
ANALISIS PENERAPAN PSAK No. 102 TENTANG AKUNTANSI MURABAHAH (Studi Kasus Pada Lembaga Keuangan Mikro Syari’ah Baitul Qiradh Afdhal Cabang Kota Lhokseumawe) Amrullah Amrullah; Muhammad Arfan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

 This study is aimed to analyze the application of PSAK No. 102 about murabaha accounting system on shariah microfinance institutions Baitul Qiradh Afdal Lhokseumawe Regional. Thisstudy uses descriptive analyses method. The data used is primary data obtained directly by interview , and secondary data through documentation and study of literature.The results showed that the application of the murabaha accounting system on shariah microfinance institutions Baitul Qiradh Afdal Lhokseumawe Regional with PSAK No. 102 about murabaha accounting has not been fully run in accordance with the applicable rules. Keywords—Murabahah, PSAK No. 102, Baitul Qiradh
Pengaruh Pengawasan Keuangan Daerah, Akuntabilitas, dan Transparansi Pengelolaan Keuangan Daerah Terhadap Kinerja Pemerintah Daerah Pada Kabupaten Aceh Barat Daya Fifit Purnama; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine the influence of local finance supervision, accountability, and local finance management transparency of the performance of local government of South-West Aceh (Abdya) regency. Population of the research is 44 SKPK (SatuanKerjaPerangkatKabupaten). The sampling technique used was simple random sampling, 31 SKPK were selected a the sample of the research with 93 respondents in total. The data used in the supervision sectorewere quantitative types and the data resource was primary resource. The data was collected using questionnaire. The data was analyzed using multiple regression analysis aided by SPSS program of version 20.00.The result showed that the supervision of the local finance, accountability, and transparency in the finance management either simultaneously or partially influence the performance of the local government of Abdya regency.Keywords : Supervision , Accountability , Transparency , Local Government Performance

Page 9 of 47 | Total Record : 470

 7   8   9   10   11 

Filter by Year

2016 2023


Reset
Filter By Issues
All Issue Vol 8, No 2 (2023): Mei 2023: IN PRESS Vol 8, No 1 (2023): Februari 2023 Vol 7, No 4 (2022): November 2022 Vol 7, No 3 (2022): Agustus 2022 Vol 7, No 2 (2022): Mei 2022 Vol 7, No 1 (2022): Februari 2022 Vol 6, No 4 (2021): November 2021 Vol 6, No 3 (2021): Agustus 2021 Vol 6, No 2 (2021): Mei 2021 Vol 6, No 1 (2021): Februari 2021 Vol 5, No 4 (2020): November 2020 Vol 5, No 3 (2020): Agustus 2020 Vol 5, No 2 (2020): Mei 2020 Vol 5, No 1 (2020): Februari 2020 Vol 4, No 4 (2019): November 2019 Vol 4, No 3 (2019): Agustus 2019 Vol 4, No 2 (2019): Mei 2019 Vol 4, No 1 (2019): Februari 2019 Vol 3, No 4 (2018): November 2018 Vol 3, No 3 (2018): Agustus 2018 Vol 3, No 2 (2018): Mei 2018 Vol 3, No 1 (2018): Februari 2018 Vol 2, No 4 (2017): November 2017 Vol 2, No 3 (2017): Agustus 2017 Vol 2, No 2 (2017): Mei 2017 Vol 2, No 1 (2017): Februari 2017 Vol 1, No 2 (2016): November 2016 Vol 1, No 1 (2016): Agustus 2016 Vol 1, No 1 (2016): Agustus More Issue