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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 PENGALIHAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN TERHADAP BELANJA MODAL DENGAN PENDAPATAN ASLI DAERAH SEBAGAI VARIABEL PEMODERASI Zikri, Unazir Achmad; Asmara, Jhon Andra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
Publisher : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

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ABSTRACT This study aimed to examine the effect of the transition tax land and building in village and city towards capital expenditure with regional real revenue as the moderating variable. The data used in this research is secondary data. The sample was taken by purposive sampling method and the number of samples obtained were 17 district/city in the province of Aceh in 2014 and  2015. The analysis technique used is moderated regression analysis using SPSS 23.This  study  uses  tax  land  and  building  in  village  and  city  as  the  independent  variable  and  capital expenditure as the dependent variable, and then regional real revenue as the moderating variable. The results of this study indicate that the simultaneous testing (test F), tax land and building in village and city and regional real revenue has an effect on capital expenditure. In the partial test (t test), variable tax land and building in village and city and regional real revenue has no  effect on capital expenditure. Keywords: Tax land and building in village and city, capital expenditure, and regional real revenue
PENGARUH KECUKUPAN MODAL DAN KOMPETISI TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA Mauliza, Dessy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
Publisher : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

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This study is conducted to analyze the influence of capital  adequacy and competition against sharia banks’ profitability. This study applied census method , where study’s population was all sharia bank enlisted in Bank of Indonesia within 2013 until 2015 period. Data used in this study were secondary data.Results of this study show that capital  adequacy and competition together influenced sharia banks’ profitability. Partially, capital  adequacy had negative influence against banks’ profitability while competition had positive influence against sharia banks’ profitability.
PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, UKURAN, DAN AKTIVITAS PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2012-2014 Ismaida, Putri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
Publisher : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

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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.
PENGARUH ASIMETRI INFORMASI, PENGUNGKAPAN MODAL INTELEKTUAL, DAN KUALITAS AUDIT TERHADAP BIAYA MODAL EKUITAS (Studi pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Ningsih, Rini Dwiyuna
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
Publisher : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

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The research examines the effect of asymmetry information, intellectual capital disclosure, and audit quality on cost of equity capital. This research was an empirical study using multiple regression analysis. The sample of this study was taken from LQ 45 companies listed on Indonesian Stock Exchange  at 2012-2014. The sample was taken using purposive sampling. The sample used was 23 companies with a total of 68 observations. Statistical methods using Multiple Linear Regression Analysis to test the hypothesis.The result of the research shows that asymmetry information, intellectual capital disclosure, and audit quality simultaneously are not affect on cost of equity capital. Partially, asymmetry information and intellectual capital disclosure are not affect on cost of equity capital, whereas audit quality are affect on cost of equity capital. Keywords—cost of equity capital, asymmetry information, intellectual capital disclosure, and audit quality.
PENGARUH JUMLAH ZAKAT PRODUKTIF, UMUR PRODUKTIF MUSTAHIK, DAN LAMA USAHAMUSTAHIK TERHADAP PRODUKTIVITAS USAHA MUSTAHIK (Studi pada Baitul Mal Kota Banda Aceh) Muda, Iskandar
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
Publisher : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

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This study is aimed to investigate the influence of productive zakat amount, mustahik productive age,and duration of mustahik enterprises towards the productivity of mustahik enterprises. The number of samples inthis study are 38 mustahik who received productive zakat of Baitul Mal Banda Aceh and commited as small tradersby using probability sampling technique with random sampling method and using the solvin formula.The data usedare the secondary data which directly collected from Baitul Mal Banda Aceh office. To test the hipotesis thisstudy used multiple regression analisys by using SPSS 23.The results of the study show that either simultaniously or partially, the productive zakat amount, mustahikproductive age, and the duration of mustahik enterprises effect the productivity of mustahik enterprises.
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; l, Maya Febrianty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
Publisher : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

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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 SOCIAL RESPONSIBILITY DISCLOSURE PADA PERBANKAN SYARIAH BERDASARKAN GLOBAL INITIATIVE REPORTING INDEX DAN ISLAMIC SOCIAL REPORTING INDEX kharisma, nailul
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
Publisher : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

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The purpose of this research  is to compare the social responsibility disclosure of Islamic banks listed in Bank Indonesia on the period of 2014. Responsibility disclosure is measured by the Global Reporting Initiative Index and Islamic Social Reporting Index Index. This type of research used in this study is the calculation of the value of the scoring of each index, and hypothesis testing. By using content analysis and test independent t-test, 11 population fulfilling the criteria of Islamic banks in social responsibility disclosure. The data type is secondary data obtained through the annual reports from the official websites of each Islamic bank.The results of this research indicate that there are significant differences standard between of the social responsibility disclosure of Islamic banks using the Global Reporting Initiative Index and social responsibility disclosures of Islamic banks using Islamic Social Reporting Index. Social responsibility disclosure based Islamic Social Reporting Index is known to produce a higher scoring value for the banking company. Thus type disclosure is considered better to represent the disclosure of the responsibility of Islamic banks in Indonesia. Although the disclosure is based on Global Reporting Initiative standards have a more specific disclosure on the themes disclosed, but type disclosure is considered to be representative disclosure of social responsibility of Islamic banking. Thus, it can be concluded that there is a significant differences between the social responsibility disclosure using a standard Global Reporting Initiative Index and social responsibility disclosure using a standards Islamic Social Reporting Index.Keywords: social responsibility, disclosure reports, the Global Reporting Initiative Index, and the Islamic Social Reporting Index
ANALISIS PENGGUNAAN METODE RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING, AND CAPITAL (RGEC) DALAM MENGUKUR KESEHATAN BANK PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2012-2014 Khalil, Muhammad
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 1 (2016): Agustus
Publisher : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

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ABSTRACT            This research aims to analyze the usage of Risk Profile, Good Corporate Governance, Earning and Capital (RGEC) method to measure bank health on Islamic Banks in Indonesia between 2012-2014.            This research used RGEC method which is an innovation  from Capital, Asset, Management, Earning, Liquidity and Sensitivity to Market Risk (CAMELS) method to analyze and measure bank health by using composite rank calculation on financial report. Total Islamic banks in this research are 11 banks, which are Bank Syariah Mandiri, BNI Syariah, Bank Muamalat Syariah, Bank Mega Syariah, BRI Syariah, BCA Syariah, Bank Syariah Bukopin, Bank BJB Syariah, Bank Panin Syariah, Bank Maybank Syariah and Bank Victoria Syariah.            The result during 2012-2014 period showed that bank with the healthiest predicate in 2012 was Bank Muamalat Syariah, and in 2013 were Bank BNI Syariah and Bank Mega Syariah 2013 also in 2014 were bank Bank Panin Syariah and Bank BNI Syariah. Keywords: RGEC Method, Risk Base Bank Rating.           ABSTRAK            Penelitian ini bertujuan untuk menganalisa penggunaan metode Risk Profile, Good Corporate Governace, Earning and Capital (RGEC) dalam mengukur kesehatan bank pada Bank Umum Syariah di Indonesia Periode 2012-2014.            Penelitian ini menggunakan metode RGEC yang merupakan pembaruan dari metode sebelumnya yaitu metode Capital, Asset, Management, Earning, Liquidity and Sensitivity to Market Risk (CAMELS) untuk menganalisa dan mengukur kesehatan bank dengan menggunakan perhitungan peringkat komposit pada laporan keuangan. Jumlah Bank Umum Syariah dalam penelitian ini sebanyak 11 bank, yaitu Bank Syariah Mandiri, BNI Syariah, Bank Muamalat Syariah, Bank Mega Syariah, BRI Syariah, BCA Syariah, Bank Syariah Bukopin, Bank BJB Syariah, Bank Panin Syariah, Bank Maybank Syariah dan Bank Victoria Syariah.            Hasil Penelitian selama periode 2012 – 2014  menunjukkan bahwa bank dengan predikat tersehat pada periode 2012 adalah Bank Muamalat Syariah, dan pada periode 2013 adalah Bank BNI Syariah dan Bank Mega Syariah 2013 serta pada periode 2014 adalah bank Bank Panin Syariah dan Bank BNI Syariah. Kata Kunci: Metode RGEC, Tingat Kesehatan Bank.  
PENGARUH FREE CASH FLOW, LEVERAGE, PRICE EARNINGS RATIO, DAN DIVIDEND TERHADAP STOCK REPURCHASE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA UNTUK TAHUN 2010-2014 Lolita Octaviani; Aida Yulia
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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  The purpose of this study is to examine the effect of free cash flow, leverage, price earnings ratio and dividend on stock repurchase atmanufacturing companies listed on Bursa Efek Indonesia in the period of 2010 to 2014. Dependent variable used in this study is stock repurchase, while independent variables used in this study are free cash flow, leverage, price earnings ratio, and dividend. This study using purposive sampling method, of the companies listed on Bursa Efek Indonesia, 10 companies are selected to be sample in this study.The data used in this research is secondary data obtained from annual reports and financial statements. Data were analyzed using statistical analysis, the multiple linear regression analysis. Then the data is processed usingthe statistical package for social science (SPSS) 22.The results of this study indicate thatfree cash flow, leverage, price earnings ratio, and dividendjointly affectthe stock repurchase. Free cash flow and price earnings ratio have significant positive effect on stock repurchase, while leverage and dividend have significant negative on the stock repurchase. Keywords: Free Cash Flow, Leverage, Price Earnings Ratio, Dividend, Stock Repurchase.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA BAGI HASIL TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI ACEH Rahmah AR; Basri Zein
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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This study aims to examine the influence oflocal income, general allocation fund, and revenue sharing fund on Economic Growth in Aceh province. The data used in this research is secondary data. Census method and time series are used with a population of 23 districts/cities in Aceh province during the observation period 2011- 2014. Data analysis used is multiple linear analysis and hypothesis testing uses the coefficient of determination (adjusted R 2), partial significance test (t), and significant simultaneous test (F).This study uses the independent variables:local income, general allocation fund, and revenue sharing fund, and the dependent variable: Economic Growth. The results showed that (1) the local income, general allocation fund, and revenue sharing fund simultaneously affect economic growth, and (2) local income, general allocation fund, and revenue sharing fund partially affect economic growth in the province. Keywords: Economic Growth, local income, General Allocation Fund, and revenue sharing fund

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