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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 PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DANA BAGI HASIL TERHADAP BELANJA MODAL (STUDI PADA KABUPATEN/KOTA DI WILAYAH ACEH) susanti, susi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
Publisher : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

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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)
ANALISIS PERILAKU STICKY COST PADA BIAYA PRODUKSI DAN NON-PRODUKSI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014) Vonna, Suci Riskia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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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.
ANALISIS PERBANDINGAN KINERJA KEUANGAN, ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM ANTARA SEBELUM DAN SESUDAH MENERIMA INDONESIAN SUSTAINABILITY REPORTING AWARD (ISRA) (StudiPada Perusahaan Peraih ISRA Periode 2012-2014) Mauli Randina, Teuku Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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ABSTRACT             The objective of this study is to analyze the differences of financial performance, abnormal return and stock trade volume in companies who have achieved ISRA in 2012-2014 period. This event study observed the financial performance with net profit margin, sales growth and earnings per share as its proxies at the time of 3 years before and 3 years after the achievement of ISRA. This study also observed the abnormal return and stock trade volume at the time of 5 days before and 5 days after the event. This study used secondary data; financial reports, closing stock prices and daily stock trade volume from Bursa Efek Indonesia. Samples used in this study were the companies that achieved ISRA award in 2012-2014 period.            The result showed that: (1) There was no significant differences in financial performance between the period prior to ISRA achievement and the period after the achievement when the proxies used were net profit margin and sales growth. But with earnings per share used as financial performance proxy, The differences between periods were exist. (2) There was no significant difference in abnormal return between the period prior to ISRA achievement and the period after the achievement. (3) There were significant differences in stock trade volume between the period prior to ISRA achievement and the period after the achievement.  Keywords : net profit margin, sales growth,earnings per share,abnormal return,stock trade volume, ISRA.
AKUNTANSI PEMBIAYAAN QARDHUL HASAN PADA BANK SYARIAH BERDASARKAN PSAK 59 (Studi pada Bank Aceh Syariah Banda Aceh) Rahayu, Riskia
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 PERBANDINGAN PREDIKSI KEBANGKRUTAN PERUSAHAAN DENGAN MENGGUNAKAN MULTIVARIATE 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
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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 andnot statistically bankrupt on listed companies in Indonesia stock exchanges in coal mining sectorduring the period of 2010-2014. The data source of this research come from Indonesia Stock Exchange (IDX).The result of this research showed thatthe accuracy of the models using Discriminant analysiswas 80.4%and Logistic Regression Analysis was 88.2%. In the discriminantanalysis showed that the significant variables wereleverage ratioandnet profit margin. As for the second logistic regressionshowed that significantvariables wereleverage ratio, net profit margin, andtotal assets turnoverthat could affect the companys bankruptcy prediction coal mining sector in the period 2010 to 2014.
PENGARUH JENIS INDUSTRI, KEPEMILIKAN MANAJERIAL, OPERATING PROFIT MARGIN DAN DIVIDEND PAYOUT RATIO TERHADAP PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2012-2014 Nazira, Cut Fatimah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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 The objectives of this research are to examine (1) the effect of industrial type, managerial ownership, operating profit margin, and dividend payout ratio simultaneously on income smoothing, and (2) the effect of industrial type, managerial ownership, operating profit margin, and dividend payout ratio partially on income smoothing.            The method used in this research is purposive sampling method. The sample of this research is company listed in Indonesia Stock Exchange during 2012-2014. The analysis method used in the research is logistic regression.            The result of this research are (1) industrial type, managerial ownership, operating profit margin, and dividend payout ratio simultaneously have an effect on the income smoothing, (2) managerial ownership, operating profit margin, dividend payout ratio partially have affect the income smoothing and, (3) industrial type have not an effect on the income smoothing. Keywords: industrial type, managerial ownership, operating profit margin, dividend payout ratio and income smoothing.
Pengaruh Market Value Added, Economic Value Added, Kebijakan Dividen, dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2014 Syahirah, Cut Sarah; Lautania, Maya Febrianty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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Tujuan dari penelitian ini adalah untuk menguji pengaruh market value added, economic value added, kebijakan dividen dan kepemilikan manajerial terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2010 sampai 2014. Variabel independen yang digunakan dalam penelitian ini adalah market value added, economic value added, kebijakan dividen dan kepemilikan manajerial. Dengan menggunakan metode purposive sampling, dari 125 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, 24 perusahaan manufaktur yang terpilih sebagai sampel dalam penelitian ini.Jenis data yang digunakan dalam penelitian ini adalah data sekunder menggunakan laporan keuangan. Data dianalisis dengan analisis statistik menggunakan analisis regresi berganda. Kemudian data diolah dengan Statistical Package for Social Science (SPSS) versi 20.Hasil penelitian menunjukkan bahwa variabel dependen atau nilai perusahaan dapat dijelaskan oleh empat variabel independen. Secara bersamaan empat variabel independen berpengaruh terhadap nilai perusahaan. Market value added, economic value added, kebijakan dividen dan kepemilikan manajerial berpengaruh positif yang signifikan terhadap nilai perusahaan. Kata kunci: Market Value Added, Economic Value Added, Kebijakan Dividen, Kepemilikan Manajerial, Nilai Perusahaan
ANALISIS IMPLEMENTASI ANGGARAN BERBASIS KINERJA PADA PEMERINTAH DAERAH (Studi Deskriptif Pada Dinas DPKKD Kabupaten Aceh Selatan) Nanda, Reza
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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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.
TINGKAT PENGUNGKAPAN WAJIB PERBANKAN SYARIAH DI INDONESIA wahyuni, cut
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
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ABSTRACTThis study aimed to test the level of mandatory disclosure of Islamic banking in SFAS 105 about mudharaba and SFAS 106 about musyarakah. This variable was measured by exposure of Islamic banking to disclose the items contained in SFAS 105 and SFAS 106. Disclosure was measured by the level of adherence to the items of disclosure (mandatory disclosure items) which are arranged in SFAS 105 and SFAS 106. In this research,samplingwas conductedbyusing purposive samplingto obtain a sample according to the criteria. The type of data in this research is secondary data, which is refers to information gathered from existing resources. Collecting data by using documentation technique is the method of data collection which is done by collecting the entire secondary data and all the information that is used to resolve the problems that exist in the document. The results showed that the index of disclosure in SFAS 105 about Mudharabah and disclosure index in SFAS 106 about Musharaka showed that compliance level of index is higher, so the level of disclosure if the required on Islamic banking is higher to as compliance lever. Keywords: Disclosure Index, SFAS 105 About Musharaka, SFAS 106 About Musharaka.
DUKUNGAN MANAJEMEN PUNCAK DAN KEMAMPUAN TEKNIK OPERATOR SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS INFORMASI AKUNTANSI 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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ABSTRAK        Penelitian ini bertujuan untuk menguji pengaruh dukungan manajemen puncak dan kemampuan teknik operator sistem informasi akuntansi terhadap kualitas informasi akuntansi pada lembaga keuangan mikro di kota Banda Aceh. Metode pengambilan sampel dilakukan dengan metode sensus. Dalam penelitian ini data yang dibutuhkan semua populasi dijadikan sampel sejumlah 51 responden. Pengumpulan data dan informasi yang diperlukan dalam penelitian ini dilakukan dengan penelitian lapangan (field research). Data yang digunakan adalah data primer yang diperoleh secara langsung dari subjek penelitian dalam bentuk kuesioner. Pengujian pengaruh variabel independen terhadap variabel dependen  dilakukan dengan menggunakan model regresi berganda menggunakan SPSS 20. Hasil penelitian menunjukkan bahwa baik secara parsial maupun simultan, dukungan manajemen puncak dan kemampuan teknik operator sistem informasi akuntansi berpengaruh terhadap kualitas informasi akuntansi pada lembaga keuangan mikro di kota Banda Aceh.  Kata kunci: Dukungan manajemen puncak, kemampuan teknik operator,  sistem informasi akuntansi, kualitas informasi akuntansi dan lembaga keuangan mikro

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