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All Journal Jurnal Terapan Abdimas Asian Journal of Community Services (AJCS) JIMEKA
Evayani, Evayani
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AGENDA SETTING THEORY: SEBUAH TINJAUAN DALAM PERSPEKTIF AKUNTANSI Mutia, Evi; Evayani, Evayani; Rahmawaty, Rahmawaty; Adnan, Adnan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 2 (2025): Mei 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i2.35023

Abstract

Agenda Setting Theory explains how media influences public attention by determining which issues are perceived as important. Rather than directing what people think, this theory highlights what people think about. In accounting, it provides a useful lens to examine how financial scandals, regulatory developments, sustainability reporting, and transparency are constructed in media narratives. This study aims to explore the application of Agenda Setting Theory in accounting discourse by identifying how media shapes public and institutional responses to accounting-related issues, with a specific focus on under-researched domains such as Islamic accounting and public sector accounting in emerging economies. Using a descriptive analytical approach, this study synthesizes literature to evaluate the role of media in influencing accounting agenda, stakeholder perceptions, and regulatory outcomes. The findings suggest that Agenda Setting Theory is applicable to various branches of accounting, including financial reporting, sustainability disclosures, and standard-setting processes. Media acts as a critical actor in amplifying issues and guiding attention toward specific accounting concerns. However, the study is limited by its reliance on secondary sources. Future research is encouraged to incorporate empirical methods such as interviews or content analysis to deepen the understanding of media's agenda-setting role in accounting contexts.
FAKTOR-FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA UKM DI KOTA BANDA ACEH Zuhra, Rahmi; Evayani, Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.23630

Abstract

This study aimed to examine the influence of computer self-efficacy, non-physical work environment, level of education, and accounting knowledge on the effectiveness of the accounting information systems utilization in SMEs in Banda Aceh City. The population in this study is all SMEs in Banda Aceh City. The sample was selected using purposive sampling, and the sample size was determined using the Slovin formula, resulting in 100 SMEs in the fashion business field in Banda Aceh City as a sample. The primary data is obtained through the distribution of questionnaires via online platforms such as WhatsApp, collected using Google Forms, and analyzed by multiple linear regression models. The findings of this study indicate that computer self-efficacy does not affect the effectiveness of utilizing an accounting information system. However, non-physical work environment, education level, and accounting knowledge affect the effectiveness of utilizing an accounting information system.
DYNAMIC CAPABILITY THEORY: PERSPEKTIF AKUNTANSI Evayani, Evayani; Mutia, Evi; Saleh, Muhammad; Rahmawati, Syarifah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.21770

Abstract

Dynamic capabilities are described as a company's ability to change, and given the changing environment. The dynamic capabilities perspective is in its efforts to explain competitive advantage in a dynamic environment. Currently, dynamic capabilities have been implemented in various aspects, including, marketing, production, resources, and also accounting. The purpose of this study is to provide an overview of the application of Dynamic Capability Theory, viewed from an accounting perspective. This research method is descriptive analysis. The analysis, found that dynamic capability theory, through an accounting perspective, is related to the fields of sharia accounting, government accounting, accounting information systems, financial accounting and corporate governance. The analysis carried out descriptively is a limitation of this study. Therefore, it is recommended that in the future, it can be done by interviewing stakeholders.
DESAIN SISTEM INFORMASI PENGGAJIAN UMKM BANDA ACEH (STUDI KASUS PADA USAHA MANUFAKTUR) Evayani, Evayani; Kamil, Fauzan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Payroll is one of the elements in the financial statements, which appears in the statement of financial position and income statement. Wrong and untimely salary management can affect the company's performance. One of the errors in salary management is caused by the implementation of a manual system, which allows for various problems in payment. This study aims to design a payroll information system that will help companies, especially SMEs, in managing salaries. This design process starts from recording to presenting the report. The system designed in this study uses the PHP programming language, and MySql as a server. This research uses a case study method, data collection in research through interviews, observations, and literature studies conducted directly at the company. This research produces an application system that makes it easier for companies to manage salaries in the future.
PERANCANGAN SISTEM INFORMASI PENCATATAN PEMBAYARAN SPP PADA PONDOK PESANTREN MODERN TGK CHIEK OEMAR DIYAN Ubbaidillah, Ubbaidillah; Evayani, Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The development of technology today is very rapid and many innovations created such as administrative information systems have been used by many parties, both organizations and educational institutions. Especially in pesantren educational institutions that still use manual administrative information systems, therefore this study aims to assist the Administration in matters relating to the SPP payment process and SPP payment reports that are efficient and effective using desktops. This application is made with Xampp software and uses the PHP programming language that uses the System Development Life Cycle (SDLC) method. The results of the study were desktop-based SPP payment applications at the Tgk Chiek Oemar Diyan Modern Islamic Boarding School
PENGARUH PENERAPAN SISTEM ENTERPRISE RESOURCE PLANNING (ERP) DAN KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL ATAS PELAPORAN KEUANGAN PADA PT WASKITA KARYA TBK (STUDI EMPIRIS UNIT KERJA YANG BERADA DI BAWAH KANTOR DIVISI I INFRASTRUKTUR) Farradhi, Muhammad; Evayani, Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 3 (2020): Agustus 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This paper is intended to determine the application of Enterprise Resource Planning (ERP) applications and the quality of accounting information systems towards the implementation of internal control over financial reporting at PT. Waskita Tbk. The population in this study was PT Waskita Tbk employees who were under the Division I office in charge of the Sumatran region with a total population of 552 employees, with a sample used by 100 employees. Data analysis method in this study uses multiple regression analysis. The results showed that the simultaneous Corporate Resource Planning System and the quality of the accounting information system influence significant effect for the assistance of internal control over financial statements. While Enterprise System Resource Planning has a significant effect on internal control over financial reporting, accounting accounting information systems have a significant effect on controlling financial reporting. Researching to improve internal control over reporting, PT. Waskita Tbk. Continue to renew the use of information technology to be able to increase the use of internal control.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR DI ACEH BARAT) Rossa, Rossa; Evayani, Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 2 (2020): Mei 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The research examines the influence of the accounting information systems and internal controls on the company performance. The population in this research is all palm oil companies registered at the Badan Pusat Statistik (BPS) of Aceh Barat. The sampling technique used is saturation sampling. This research uses primary data which obtained through the questionnire results. The data were collected 68 questioners from 3 palm oil companies. Data were processed using SPSS version 22 and analyzed using multiple linear regression, The results show that (1) accounting information systems and internal controls simultaneously, significantly affecting company performance (2) accounting information systems has a positive and significant effect on company performance (3) internal control has a positive and significant effect on company performance
PENTINGNYA SISTEM INFORMASI AKUNTANSI YANG HANDAL TERHADAP BENCANA PADA SEKTOR PEMERINTAHAN Yusmita, Fifi; Evayani, Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Many organizations are starting to realize the importance of having a robust and reliable accounting information system (AIS), but many hesitate to apply this system before a disaster occurs. Therefore, this study aims to provide insight into the importance of a robust and reliable AIS from the stakeholder's perceptions. A qualitative method was the method used to explore the issues in this study. Sampling consists of 7 key informants who have qualified capability and knowledge in the government sector and AIS sector. The result showed that having a reliable AIS within a government organization sector is very important to be adopted because of the benefits offered from its system, as well as directly minimize the negative impact of unpredictable disasters.
PERANCANGAN SISTEM INFORMASI AKUNTANSI ASET TETAP DESA BERBASIS WEB (PILOT PROJECT PADA KECAMATAN KOTA SIGLI) Mukrim, Mukrim; Evayani, Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 1 (2020): Februari 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Fixed assets are one important element in financial statements. Handling of fixed assets that are not appropriate or not in accordance with PSAP 07 will have an effect on financial reporting. Improper handling of fixed assets due to still practicing a manual system, which allows for various problems in financial reporting. This study aims to design an information system for recording fixed assets to assist village officials in recording assets and for reporting fixed assets. The system designed in this research is Web-based, using PHP as a programming language. This study uses a case study method, data collection techniques in research conducted interviews, observations, and literature studies conducted directly with the village apparatus. This research resulted in an application system that facilitates future village apparatuses
PERANCANGAN APLIKASI PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING PADA MEUDANG PERKASA FURNITURE Mulyanda, Muhammad Irzam; Evayani, Evayani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 4, No 3 (2019): Agustus 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to find out how the system of calculating the cost of goods manufactured that are currently running at Meudang Perkasa Furniture. This company is still calculating the cost of goods manufactured manually, which can lead to errors in the determination of costs incurred to produce goods. In addition, because the process is done manually, the calculation process takes a long time. This study aims to design an application that can help users to know the cost of goods manufactured quickly and precisely. The system designed in this study uses Microsoft Access. This study uses descriptive qualitative method, data collection techniques was done by conducting interviews, observations, and literature studies carried out directly with the owner of the company. This study resulted in a Cost of Goods Manufactured Application that would ease future corporate activities.
Co-Authors . Iskandarsyah Adnan Adnan Arafat, Muhammad Fathin Bustami, Nurshahira Binti BZ, Fazli Syam Cut Afrianandra, Cut Dellia, Adisti Evi Mutia Farradhi, Muhammad Faziya, Siti Raisha Fuji, Akbar Shara Ginanti, Maulidya Sahira Hafidhillah, Muhammad Hardika, Muhammad Zaki Hilmiy, Muhammad Dzaki Humaira, Malika Kamil, Fauzan Khalilullah Khalilullah, Khalilullah Lia, Karesya Audi Muhammad Saleh Mukrim, Mukrim Mulyanda, Muhammad Irzam qashdina, qashdina Rafdi, M Emil Rahmawati, Syarifah Rahmawaty, Rahmawaty Razaluddin, Muhammad Risky, Sheila Fathia Rossa, Rossa Sabila, Afdhal Ubbaidillah, Ubbaidillah Utamy, Ulfah W. Sebayang, Ardhi Yacob, Noor Azuddin Yusmita, Fifi Zuhra, Rahmi