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All Journal Accounting and Management Journal Worksheet : Jurnal Akuntansi
Atika, Diyah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PERANAN ANGGARAN BIAYA OPERASIONAL DALAM MENINGKATKAN EFISIENSI PADA PT. SOP SUMSUM LANGSA Baene, Rosmawati; Nasution, Ilham Ramadhan; Atika, Diyah
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3455

Abstract

Company management, one of the most important issues is the role of the operational costbudget in a company. Measurement of a company's financial performance will showwhether or not a company is healthy in carrying out its operational activities during a certainperiod. This study aims to determine the role of the operational cost budget in increasing theefficiency of PT. Sop Sumsum Langsa has been implemented as in increasing the efficiencyof the company. This research method using descriptive study. The type of data used isprimary and secondary data. Data collection techniques were carried out by interviews anddocumentation. The results showed that the realization of the operational cost budget thathad been set at PT. Sop Sumsum Langsa was good (95.29%) where each section carried outoperational activities based on the budget that had been set by the company. The operationalcost budget has a role as a means of controlling operational costs and avoiding excessive useof costs, as well as controlling an activity so that it does not deviate from the budget that hasbeen made as minimum as possible.
Metode Pembelajaran Kontektual sebagai Upaya Peningkatan Motivasi Belajar Akuntansi Mahasiswa Universitas Dharmawangsa Siregar, Lukman Hakim; Junaidi, Listya Devi; Atika, Diyah
JURNAL AKUNTANSI DAN MANAJEMEN Vol 4 No 2 (2020): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v4i2.1602

Abstract

Based on midterm exam results there are still many students who get grades below the graduation average. As for several factors that cause, among others: students are very difficult to understand the concept of accounting, lack of motivation for students to study accounting and students are more passive and less able to work together in groups. This study uses class action methods and quantitative research methods, namely using multiple linear regression analysis. The location of the study was conducted at the University of Dharmawangsa Medan. The data source of this research is using primary data and secondary data. The stages of this research process are class action, data quality test, classic assumption test and hypothesis test. The results of this study that in the application of contextual learning have not been fully carried out by Accounting lecturers because they have not fully understood how the contextual learning method is. Simultaneously, contextual learning methods have a significant effect on motivation, but contextual learning methods do not affect student learning outcomes.
Co-Authors Baene, Rosmawati Ilham Ramadhan Nasution, Ilham Ramadhan Junaidi, Listya Devi Siregar, Lukman Hakim