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
 19   20   21   22   23 
THE IMPACTS OF AUDIT COMMITTEE SIZE, INFORMATION ASYMMETRY, OPERATING CASH FLOW AND EXTERNAL AUDIT QUALITY ON EARNINGS MANAGEMENT OF MANUFACTURING COMPANIES IN INDONESIA Ghina Atikah Azhar; Islahuddin Islahuddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

This study was done to find out impacts of audit committee size, information asymmetry, operating cash flow and external audit quality on earnings management of manufacturing companies in Indonesia. Samples used were 35 of all manufacturing companies listed in the Indonesia Stock Exchange (IDX) in the period of 2011-2015. Audit committee size was determined by comparing the number of audit committee member in a company and the minimum requirement of audit committee member according to the regulation of Financial Services Authority (OJK). Information asymmetry, operating cash flow, and external audit quality were measured based on relative bid-ask spreads, total operating cash flow on the total company assets, and dummy variable of Big 4 and non-Big 4 accounting firms, respectively. The data obtained was analyzed by multiple linear regression analysis. The results indicated that independent variables simultaneously influence earnings management practice. Partially, operating cash flow and external audit quality affected earnings management whereas audit committee size and information asymmetry did not affect earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERINGKAT SUKUK YANG DITINJAU DARI FAKTOR AKUNTANSI DAN NON AKUNTANSI Rosi Raimuna; Evi Mutia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

This research is empirical, where the purpose of this study was to examine the effect of leverage, liquidity, age sukuk and guarantee bonds jointly on the rating sukuk effect of leverage on the ranking of sukuk, the effect of liquidity on the ranking of sukuk, the effect of the age of sukuk on the ranking of securities and the effect of collateral the sukuk sukuk ratings. The population used in this study is the population in this study is the sharia company registered in JII during the period 2012-2015 which amounted to 30 issuers. Sampling was done by sampling purvosive method, wherein the sample selection was based on certain characteristics that are considered to have characteristics of the population that has been previously known. So that the number of the selected sample as many as 12 companies listed in JII sharia which presents the annual financial statements since 2012-2015. The results of this study explains that leverage, liquidity, age sukuk and sukuk guarantee jointly affect the ratings on the companies issuing sukuk sukuk registered in JII the period 2012-2015. Then the partial results of the study also menunjkkan that leverrage does not affect the rating on the company that issued sukuk sukuk registered in JII period 2012-2015, liquidity does not affect the rating on the company that issued sukuk sukuk registered in JII the period 2012-2015, the age of sukuk affect the rating on the company that issued sukuk sukuk registered in the period 2012-2015 and guarantee JII sukuk sukuk affect the rating on the company that issued sukuk registered in JII period 2012-2015.
ANALISIS AKAD PEMBIAYAAN MURABAHAH PERUMAHAN (KPR) PADA PT BANK BRI SYARIAH KC BANDA ACEH Alghiffari Yuranda; Rulfah M Daud
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

This studyains aims to determine how the suitability of handling Murabaha financing problem house loan product at fatwa of the National Sharia Supervisory Board Of The Indonesian Ulama Council (DSN-MUI) in Bank BRI Sharia Banda Aceh. The object of the study are Bank Bri Sharia competent Account Officer which competent in murabaha financing. This study used qualitative descriptive approach. The researcher collected the data by interviewing a account officer of Bank BRI Sharia. The results of this research show murabaha financing of house loan product are suitable with fatwa of the National Sharia Supervisory Board Of  The Indonesian Ulama Council (DSN-MUI).
ANALISIS KESIAPAN PERANGKAT KAMPUNG DALAM PELAKSANAAN PENGELOLAAN KEUANGAN KAMPUNG KABUPATEN GAYO LUES Sartika Ulandari; Syukriy Abdullah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
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 Gayo Lues, consists of, Jawa, Durin, Bacang, Bukit, Porang, Raklunung, Badak and Panglime Linting. 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.
ANALISIS KINERJA PEMERINTAH DESA DENGAN PENDEKATAN KUANTITATIF DAN KUALITATIF (STUDI PADA DESA DI KECAMATAN INGIN JAYA KABUPATEN ACEH BESAR) Rahmi Sari; Mirna Indriani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

Performance measurement is a method or device used to record and assess the achievement of implementing the activities based on the goals, objectives and strategies. The purpose of this study is to determine the financial performance and seen from the aspect economic, efficiency and effectiveness and to know non-financial performance seen from the aspect of achieving the goals felt by the community. This Study uses primary data from the results of village and community aparatusinterviews and uses secondary data in the form of Accountability Report Realization Implementation Budget Revenue and Expenditure Village. The result showed that the measurement of financial performance using the concept of value for money is considered unsuitable to measure the financial performance of village local government. Meanwhile, non-financial performance measurement result based on the priority use of village development funds have been successfully achieved by the village goverment, while the priority of the use of village government. Overall the are still some villages that do activities in the field of the development and community empowerment beyond the priority of the use of village funds that have been set.
PENGARUH KOMPLEKSITAS TUGAS, SELF-EFFICACY, DAN PENGALAMAN AUDIT TERHADAP AUDIT JUDGEMENT (STUDI PADA AUDITOR BPK RI PERWAKILAN PROVINSI ACEH) Indah Maghfirah; M Rizal Yahya
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
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 determine the influence of  activity ratio, systematic risk, and outside ownership to Internet Fianancial Reoprting in manufacture companies sectors of the consumer goods industry listed in Indonesia Stock Exchange (BEI) during 2011 until 2015. The method used in this research is simple random sampling method. The sample of this research is manufacture companies sectors of the consumer goods industry listed in Indonesia Stock Exchange during 2011 until 2015. A total of 24 manufacturer companies are used as samples in this study. The analysis method used in the research is logistic regression analysis. The result of this research shows that (1) the simultaneous of activity ratio, systematic risk, and outside ownership has significant effect on Internet Financial Reporting (2) activity ratio has significant effect on Internet Financial Reporting (3) systematic risk has no significant effect on Internet Financial Reporting (4) outside ownership has significant effect on Internet Financial Reporting
ANALISIS PENGAKUAN, PENILAIAN, PENYAJIAN DAN PENGUNGKAPAN ASET BERSEJARAH PADA LAPORAN KEUANGAN ENTITAS PEMERINTAH DAERAH ACEH (STUDI KASUS PADA MASJID RAYA BAITURRAHMAN) Said Ikhsan Ridha; Hasan Basri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018
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 describe the recognition of Masjid Raya Baiturrahman, describes the valuation method used to assess the Masjid Raya Baiturrahman, Baiturrahman’s disclosures describing the government's financial report, and analyze the suitability of the accounting standards applicable to accounting applied to Masjid Raya Baiturrahman.This study used primary data and secondary data. The primary data obtained from interviews with informants research that Provincial Finance Department, the Department of Finance and Asset Management, and managers of the Masjid Raya Baiturrahman. Secondary data used is the government's financial statements and other documents relating to the heritage assets.The results showed that until now the government of Aceh has not made recognition of an asset to the Masjid Raya Baiturrahaman, but due to the expenses which are recorded as capital expenditure for the Masjid Raya Baiturrahman  then it implies that the government has recognized it as an asset. Futhermore the Masjid Raya Baiturrahman assessment is not carried out, this happens because the government has difficulty in estimating the age and the price of the acquisition of Masjid Raya Baiturrahman. At this stage of the disclosure of the government of Aceh have only been doing disclose expenses incurred, but not yet express Masjid Raya Baiturrahman as an asset in the financial statements of the government. Overall the government has not fully implemented accounting standards existing heritage assets.
PENGARUH DEBT TO EQUITY RATIO, EARNING PER SHARE, DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM SYARIAH PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2011-2015 Cut Mia Rahmatul Ul Ya; Aliamin Aliamin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 4 (2018): November 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

This study aims to examine the influence of debt to equity ratio, earning per share, and firm size to syariah stock return. The samples of this research are the firms listed in JII (Jakarta Islamic Index) in 2011-2015. The Samples are collected using purposive sampling method and resulted 24 companies become the  final samples. Data by multiple linear regression analysis. The results of this research show that (1) debt to equity ratio, earning per share, and firm size simultaneously have influence for syariah stock return, (2) debt to equity ratio has negative influence and significant for syariah stock return, (3) earning per share has positive influence and significant for syariah stock return, and (4) firm size has positive influence and significant for syariah stock return.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI (STUDI PADA SATUAN KERJA PERANGKAT ACEH) Nadia Mastura; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 3 (2018): Agustus 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

This research are aimed to verify the user involvement, personnel Technical capability, and  formalization of information system development toward the performance of the accounting information system in SKPA (Satuan Kerja Perangkat Aceh). The population in this study are all agencies or departements of Aceh goverment offices and secretariat totaled 52 SKPA and was choosen randomly into 35 SKPA. The collecting of data and information needed in this research was done by field research. The data used is primary data collected directly from the subject of research by a questionnaire form. The testing of the influences of independent variables toward dependent variables was done by using multiple regressions model. The results of this research shows that both partially and simultaneously, user involvement, personnel Technical capability, and  formalization of information system development are significantly influential to the performance of the accounting information system in SKPA.
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN EFEKTIVITAS SISTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA BANDA ACEH) Intan Kartika Wulandara; adnan adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 1 (2019): Februari 2019
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 effect of modernization of system administration tax and taxation system effectiveness  on taxpayer compliance. The type of data used in primary data which collected from questionnaires. Samples are chosen using the purposive sampling method. In which consist of 100 individual taxpayer who have a job as entrepreneurial business such as trade, business services and business industry listed in KPP Pratama Banda Aceh. The analysis technique used multiple linear regression using SPSS 21. This research uses modernization of system administration and taxation system effectiveness  as independent variable, while the dependent variable is  taxpayer compliance. According to the simultaneous test (F-test), the results shows that modernization of system administration tax and taxation system effectiveness significantly affect the taxpayer compliance. According to the partial test (t-test) all independent variable significantly affect the taxpayer compliance.

Page 21 of 47 | Total Record : 470

 19   20   21   22   23 

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