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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 PARTISIPASI DALAM PENYUSUNAN ANGGARAN, STRUKTUR DESENTRALISASI, DAN TEKNOLOGI INFORMASI TERHADAP KINERJA MANAJERIAL (STUDI PADA SKPK BANDA ACEH) Mulya Irzan; Syukriy Abdullah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to test participation effect in arranging budgets, decentralization structure, and information technology for managerial performance (studies in work unit set in Banda Aceh). Population in this research is the work unit set of Banda Aceh). Total populations are 38 SKPK (76 respondents). The methodology of this research is using questioner. The result of this research is to show that partially and simultaneously, participation in arranging budget, decentralization structure and information technology affect managerial performance
PENGARUH TINGKAT BAGI HASIL, TINGKAT SUKU BUNGA, JUMLAH KANTOR, DAN UKURAN BANK TERHADAP JUMLAH DEPOSITO MUDHARABAH PADA PERBANKAN SYARIAH Abdaliah Abdaliah; Adhisyahfitri Evalina Ikhsan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research is empirical, where the purpose of this study was to test the effect of profit sharing rate, interest rate, number of offices, and the size of the bank together against mudharabah deposits in Islamic Banking, and then test the effect of profit sharing rate to deposits mudaraba, the effect level interest rate on deposits mudaraba, the influence of the number of offices to deposit profit and influence the size of the bank to deposit mudharabah on Islamic Banking. The population used in this study are listed in Islamic banks during out 2011 to 2014. The population criteria used in this study are listed in Islamic banks and publish an annual report for the year 2011 to 2014. The population in 2010 was 10, in 2012 a total of 11, in 2013 a total of 11, and in 2014 a total of 11, thus the number of observations in this study for 5 years is as much as 54 observation. The equipment used in this research is multiple linear regression. The results of this study explains that the profit sharing rate, the interest rate, the number of banks and bank size jointly affect the amount of deposits in Islamic banking mudharabah. Then the results also prove that the rate of profit sharing effect on the amount of deposits mudaraba in the Islamic banking, the interest rate does not affect the amount of deposits mudaraba in the Islamic banking, the number of banks affect the amount of deposits mudaraba in the Islamic banking and bank size does not affect the amount of deposits mudaraba on islamic banking.
PENGARUH RETURN ON ASSET, BIAYA OPERASIONAL ATAS PENDAPATAN OPERASIONAL, FINANCING TO DEPOSIT RATIO, DAN NON PERFORMING FINANCING TERHADAP TINGKAT BAGI HASIL DEPOSITO MUDHARABAH (Studi Empiris pada Bank Umum Syariah di Indonesia Periode 2012-2015) Nuri Fadilawati; Meutia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the effect of ROA (Return on Asset), BOPO (Operating Expenses to Operating Income), FDR (Financing to Deposit Ratio), and NPF (Non Performing Financing) to level of profit sharing mudharabah deposit of Islamic banks in Indonesia for the period of 2012-2015. The technique  that used in  this study is purposive sampling. From 12 Islamic banks listed in BI (Indonesia Bank) in  2012-2015, 11 Islamic banks are choosed as the sample in this study. The type of data used in this study is secondary which is financial statement. The analysis technique used in this study is multiple linear regression using IBM SPSS (Statistical Package fo Social Science) 20th version program. The result of the study show that ROA, BOPO, FDR, and NPF silmutaneously have significant effect on level of profit sharing mudharabah deposit. Partial results show that ROA have no effect on level of profit sharing mudharabah deposit, BOPO have significant negative effect, FDR have significant positive effect, and NPF have significant negative effect on level of profit sharing mudharabah deposit.
ANALISIS PROSES PENYUSUNAN DAN PELAKSANAAN APBDESA (ANGGARAN PENDAPATAN DAN BELANJA DESA) SECARA AKUNTABEL, TRANSPARAN DAN PARTISIPATIF (STUDI PADA BEBERAPA DESA DI KOTA BANDA ACEH) Ahmad Zaini; Endang Surasetyo Ningsih
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to analyze and describe the making and implementation of APBDesa (Anggaran Pendapatan dan Belanja Desa)  with accountable, transparent and participation. This research is descriptive research using a qualitative assessment approach.  The study population is 89 villages in the town of Banda Aceh by taking 18 sample using purposive sampling method. The data for this study were obtained through interview, documentation and questionnaire-based. The results showed that the overall the process planning and implementation of APBDesa in villages from the research samples already done with accountable, transparent and participation and appropriate with the valid legislation.
ANALISIS DAMPAK PERISTIWA DIVESTITURE ANOUNCEMENT DAN FINANCIAL STATEMENT RESTATEMENT TERHADAP MARKET REACTION PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2015 Krishna Sahputra; Yossi Diantimala
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to analyze the impact of divestiture announcement and financial statement restatement events upon market reactin abnormal return in company which registered at Indonesia Stock Exchange from 2010 until 2015 using cumulative abnormal return during seven days before and after even. The type of data used in this research is secondary data which obtained from financial statements publishing by capital market reference center that existed in Indonesia Stock Exchange. The sample used in this research is study case with the total of the population is 539 companies. Method used in this research is  purposive sampling which yielded 20 companies sample for divestiture announcement event and 15 companies sample for financial statement restatement event. Meanwhile, the examination of hypothesis used is event study method. The result of this research illustrate that divestiture announcement and financial statement restatement events did not give an impact upon market reaction. However, in case of considering each variable, there is a difference between before and after the occurrence of divestiture announcement and financial statement restatement events.
AKUNTABILITAS PEMERINTAH DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (STUDI PADA ALOKASI DANA DESA DI KABUPATEN GAYO LUES) Sri Karlinayani; Endang Surasetyo Ningsih
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

According to the Institute of Public Administration and Financial and Development Supervisory Agency of Indonesia (2000: 12), accountability is the obligation to account or answer the performance and actions of a person / leader of an organizational unit to the party who has the right or authority to ask for accountability. Accountability is essential to ensure values such as efficiency, effectiveness, reliability and predictability.          This research was conducted in eleven villages in Gayo Lues district is the village Kutelintang, Rerebe, Sekuelen, Rema, Akang Siwah, Rerebe, Ampa Kolak, Tetingi, Uning Pune, Padang and Gajah. This research is a descriptive study using qualitative data and collecting data by interview and documentation. The results showed that of the eleven villages sampled, only one village that has not been prepared in the process of holding the village fund. Constraints experienced by village officials for the financial management of the village is the lack of qualified human resources and financial management schools of the village, causing village officials prefer to use the services of third parties in the manufacture and preparation of reports required for the management of village finances.
PENGARUH KEBIJAKAN PENGHAPUSAN SANKSI PAJAK DAN KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SPT TAHUNAN TERHADAP PENERIMAAN PAJAK PENGHASILAN ( STUDI KASUS WAJIB PAJAK BADAN YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA BANDA ACEH TAHUN 2014-2015) Al Kautsar; Adnan Adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to examine the effect of the elimination of tax penalties and tax compliance in reporting annual tax return, the income tax revenues on corporate taxpayers registered in the tax office pratama Banda Aceh in 2014-2015.The method used in this study is simple random sampling. The sample in this research is the acceptance of corporate taxpayers and who obtain the removal of tax sanctions on the tax office in Banda Aceh. A total of 50 corporate taxpayers registered in the tax office in Banda Aceh year 2014-2015. The results of this study indicate that (1) the removal of sanctions taxes and tax compliance in reporting annual tax return simultaneously affected the tax revenue (2) the removal of sanctions the tax does not affect the tax revenue (3) tax compliance in reporting annual tax return affect the income of tax revenue
PENGARUH UKURAN BANK, DANA PIHAK KETIGA, CAPITAL ADEQUACY RATIO, DAN LOAN TO DEPOSIT RATIO TERHADAP PENYALURAN KREDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015 Fildzah Fildzah; Adnan Adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This studyaims to examine the influence of bank size, third party funds, capital adequacy ratio, and loan to deposit ratio to lending. The samples of this research are the bank firms listed in BEI (Indonesia Stock Exchange) in 2011-2015. The Samples are collected using purposive sampling method and resulted 29 companies become the  final samples. Data were collected from financial report or annual report, then data analyzed by multiple linier regression analysis. The results of this research show that (1) bank size, third party funds, capital adequacy ratio, and loan to deposit ratio  simultaneously have influence for lending, (2) bank size has positive influence for lending, (3) , third party funds has positive influence for lending, (4) capital adequacy ratio has no influence for lending, and (5) loan to deposit ratio has positive influence for lending.
THE INFLUENCE OF LEVERAGE, EXECUTIVE INCENTIVES, MANAGERIAL OWNERSHIP ON TAX AGGRESSIVENESS (STUDY IN MANUFACTURING COMPANIES LISTED ON IDX YEAR 2012-2014) Shiddiq Multazam; Rahamwaty Rahamwaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to examine the influence of leverage, executive incentive and managerial ownership on tax aggressiveness. For measuring tax aggressiveness, this study uses Effective Tax Rates (ETR) as a proxy of tax aggressiveness.The samples of this study are the manufacturing companies listed on IDX (Indonesia Stock Exchange) in 2012-2014. The Samples are collected using purposive sampling method and resulted 60 companies as the final samples. The data needed for this study are collected from the companies’ annual report. Then, the data analyzed by multiple regression analysis. The results of this study show that (1) The leverage, executive incentives, and managerial ownership simultaneously influence the tax aggressiveness, (2) The leverage does not have influence on the tax aggressiveness, (3) The executive incentives does not have influence on the tax aggressiveness, (4) The managerial ownership have influence on the tax aggressiveness.
PERANCANGAN DATABASE SISTEM INFORMASI AKUNTANSI PENJUALAN DI UD. NIWATORI Khalilullah Khalilullah; Evayani Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to understand of data processing and also to design database accounting information system of sales cycle of UD. Niwatori. The company is located in Kuta Malaka, Aceh Besar, which is  engaged on business of livestock and eggs. Nowadays, UD. Niwatori uses manual system in running the business. This situation makes UD. Niwatori difficult in producing information in detail, especially in the sales cycle. In this study, data used is primary data in the form of interviews with parties involved in the sales cycle and secondary data in the form of documents used in the sales cycle. The result of this research is the applicable database management system of sales cycle

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