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<![CDATA[ANALISIS PENGENDALIAN MANAJEMEN INTERNAL TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI PADA BANK UMUM PEMERINTAH DI WILAYAH BANDA ACEH ]]>
<![CDATA[Faridah Iriani]]>;
<![CDATA[Yushita Marini]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 1, No 1 (2017): April 2017 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v1i1.40
<![CDATA[This study aims to analyze the performance of the internal management control to the system accounting information on a government-owned bank in the city of Banda Aceh. The study was conducted in three state-owned commercial banks in the city of Banda Aceh, namely Rakyat Indonesia’s Bank, Negara Indonesia’s Bank and Tabungan Negara’s Bank. Data was collected by means of documentation, interviews and questionnaires. After testing the quality of the data and then the data were analyzed using qualitative descriptive analysis of statistical data. The survey results revealed internal management control in state-owned commercial bank in the city of Banda Aceh was good enough, thereby increasing the efficiency and effectiveness of the acquisition of information. Accounting information system performance is affected by the internal management controls were nice, user involvement in system development, education and training on accounting information systems and also the presence of prominent representatives are actively involved in the information system.]]>
<![CDATA[ANALISIS JUMLAH PENUMPANG KAPAL PENYEBERANGAN ULEE LHEUE TERHADAP PENERIMAAN RETRIBUSI PELAYANAN PELABUHAN KOTA BANDA ACEH ]]>
<![CDATA[Muhammad Daud]]>;
<![CDATA[Yushita Marina]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 1, No 2 (2017): Oktober 2017 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v1i2.46
<![CDATA[Ulee Lheue Port is one of the ferry ports located in the city of Banda Aceh as a transportation to Sabang Weh Island. The city of Sabang is famous as one of the destinations of sharia tourism in Indonesia, therefore the revenue of the region can be obtained from the sea port service levy. As a source of revenue, the acceptance of port service levies is affected by the number of passengers on the ferry. This study aims to analyze whether there is an influence between the number of passenger ships crossing the acceptance of levy services sea port city of Banda Aceh. This research uses quantitative approach and data analysis used is simple regression analysis. The source of this research is taken from the Banda Aceh Statistics Data Report 2012 to 2015. The results show that there is influence between the number of passenger ship crossing to the receipt of levy service of seaport city of Banda Aceh.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Yushita Marini]]>;
<![CDATA[Nisha Marina]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 1, No 1 (2017): April 2017 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v1i1.37
<![CDATA[This study aimed to get empirical evidence regarding the corporate governance mechanism proxied by the size of the board of commisioners, independent directors, the size of the board of directors and audit committees that affect the value of the company. This study using purposive sampling method for collecting samples of the companies listed in Indonesia Stock Exchange that publish the complete annual financial statements for 2010-2014, have the data necessary corporate governance in research, the company has never delisted and present its financial statements in Indonesian Rupiah , From the analysis of the study showed that the size of the board of commisioners, independent directors, and the size of the board of directors affect the value of the company, while the audit committee does not affect the value of the company.]]>
<![CDATA[Implementasi Program Keluarga Harapan Dalam Meningkatkan Kesejahteraan Masyarakat Miskin ]]>
<![CDATA[Muhammad Daud]]>;
<![CDATA[Yushita Marini]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 2, No 1 (2018): April 2018 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v2i1.51
<![CDATA[The government has done its best to solve cases of poverty in Indonesia. However, the efforts made by the government have been implemented but the government has not been able to complete optimally and thoroughly and prosper the Indonesian people, this becomes a prolonged problem. In this case the government issued Keluarga Harapan Program (PKH). Implementation of PKH program located in Kajhu village, Baitussalam sub district, Aceh Besar district due to Rumah Tangga Sangat Miskin (RTSM) so this should get special attention from the government. The method used in this research is qualitative method with descriptive research type. The results of the research say that PKH is able to eradicate poverty in Kajhu village and able to bring prosperity to the community, so that the community is very grateful for the existence of this PKH in the village, and reduce the existing poverty. Obstacles obtained are the manipulation / forgery of data by people who are not entitled to receive PKH funds.]]>
<![CDATA[PENGARUH KUNJUNGAN WISATAWAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BANDA ACEH TAHUN 2012 - 2015 ]]>
<![CDATA[Yushita Marini]]>
<![CDATA[ Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 1, No 2 (2017): Oktober 2017 ]]>
Publisher : <![CDATA[Center for Research and Community Service (LPPM) University of Abulyatama ]]>
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DOI: 10.30601/humaniora.v1i2.42
<![CDATA[Banda Aceh is one of the city of Islamic tourism in Indonesia, therefore it is expected that regional income can be obtained from tourism income. As a source of revenue of income, tourism is influenced by tourist visits. This study aims to determine whether there is influence between the visiting of the domestic tourists and the foreign tourists to the regional revenue in the city of Banda Aceh. This research uses quantitative approach and data analysis used is simple regression analysis. The source of this research is taken from the Banda Aceh Statistics Data Report 2012 to 2015. The results show that there is influence between the visit of tourists to the city's original revenue of Banda Aceh, this is indicated by the increase of the number of tourists to increase the original income of the regional.]]>
<![CDATA[PEMANFAATAN E-LEARNING TERHADAP MATA KULIAH BERPRAKTEK PADA MAHASISWA AKUNTANSI UNIVERSITAS TERBUKA DI PROVINSI ACEH ]]>
<![CDATA[Yushita Marini]]>;
<![CDATA[Nisha Marina]]>;
<![CDATA[Edy Syarif]]>;
<![CDATA[Vina Arnita]]>
<![CDATA[ NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 4 (2022): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tapanuli Selatan ]]>
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DOI: 10.31604/jips.v9i4.2022.1474-1482
<![CDATA[Kegiatan pembelajaran mata kuliah berpraktek dibanyak Universitas termasuk Universitas Terbuka (UT) biasanya dilaksanakan dengan cara tatap muka, namun dikarenakan masa pandemi Covid-19, maka kebijakan pelaksanaan praktek mata kuliah dengan cara online pun dilakukan guna menjaga kesehatan bersama. Melalui aplikasi e-learning.ut.ac.id, Universitas Terbuka (UT) menerapkan mata kuliah berpraktek khususnya bidang akuntansi melalui daring (dalam jaringan). Untuk terus dapat meningkatkan mutu akademik dan pelayanan di masa depan, UT telah mengembangkan kurikulum mata kuliah pembelajarannya dengan melaksanakan praktek mata kuliah ekonomi, khususnya bidang studi akuntansi melalui pemanfaatan e-Learning , tidak lagi hanya melalui praktek tatap muka. Penelitian ini dilakukan untuk mendapatkan informasi pemanfaatan e-learning pada mata kuliah berpraktek, khususnya bidang studi Akuntansi. Penelitian dilakukan dengan menyebarkan instrumen kuisioner kepada para mahasiswa Jurusan Akuntansi Universitas Terbuka yang berada di daerah Provinsi Aceh yang mengambil mata kuliah berpraktek, yaitu Laboratorium Pengantar Akuntansi dan Laboratorium Auditing. Hasil penelitian menunjukkan bahwa pelaksanaan mata kuliah berpraktek online dinyatakan bermanfaat secara positif terhadap perolehan nilai akhir mata kuliah mahasiswa akuntansi yang berpraktek online dengan nilai rata-rata B+. Hal ini menunjukkan bahwa mata kuliah berpraktek dapat dilakukan dengan pemanfaatan pembelajaran melalui e-learning.]]>
<![CDATA[POTENSI WISATA HALAL TEPI SUNGAI TERHADAP PEREKONOMIAN MASYARAKAT DI DESA SUKA JAYA BATUBARA ]]>
<![CDATA[Nisha Marina]]>;
<![CDATA[Yushita Marini]]>;
<![CDATA[Vina Arnita]]>;
<![CDATA[Muhammad Ridha Habibi Z]]>
<![CDATA[ NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 10, No 1 (2023): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tapanuli Selatan ]]>
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DOI: 10.31604/jips.v10i1.2023.133-137
<![CDATA[Potensi wisata itu adalah memiliki sumber alam yang banyak dan memiliki sungai yang luas. Desa tersebut memiliki sumber laut yang banyak, sehingga memiliki peluang yang banyak. Permasalahan yang dihadapin oleh desa tersebut adalah Angka Kemiskinan. Angka kemiskinan di desa-desa tersebut sekitar 75 % dari Jumlah penduduk di kabupaten Batubara. Dari jumlah itu angka kemiskinan desa tersebut menjadi permasalahan yang utama. Selain itu juga ada masalah yang lain yaitu adalah jumlah pengangguran di desa tersebut tergolong banyak, sebab Potensi Alam di desa tidak dimanfaatkan dan mata Pencaharian sangat sulit sehingga menyebabkan tingkat pengangguran yang tinggi. Permasalahan lain yang dihadapi bagi kaum anak muda adalah penyalahgunaan narkoba didesa tersebut tergolong tinggi dari Jumlah Penduduk. Dari permasalahan ini bisa dilihat bahwa sumber alam yang dimiliki desa ini bisa menyelesaikan masalah yang ada. Desa tersebut memiliki sumber daya alam yang baik sehingga bisa dimanfaatkan oleh penduduknya tersebut. Dengan luasnya mata pencarian masyarakat disekitar kawasan wisata tepi sungai, maka pendapatan masyarakat pun akan bertambah dan mengakibatkan peningkatan perekonomian masyarakat. kawasan pariwisata merupakan salah satu bidang usaha yang dapat memberikan kontribusi terhadap peningkatan ekonomi masyarakat. Pentingnya penelitian dilaksanakan untuk mengembangkan desa wisata dkabupaten Batubara dan memberikan peluang untuk masyarakat desa meningkatkan perekonomian. Tujuan penelitian ini adalah mengembangkan desa wisata untuk meningkatkan perekonomian masyarakat desa di Kabupaten Batubara. Metode penelitian yaitu dengan menggunakan Sumber data dalam penelitian ini diperoleh melalui observasi atau pengamatan langsung, studi literatur, dan dokumentasi berupa pemotretan dan catatan lapangan]]>
<![CDATA[Analisis Perhitungan Harga Pokok Produksi Pada Perusahaan Manufaktur Usaha Kecil (Studi Kasus: Perusahaan Cherryka Bakery Yogyakarta) ]]>
<![CDATA[S. Prasetyo Andre Kristrianto]]>;
<![CDATA[Yushita Marini]]>
<![CDATA[ Economics, Business and Management Science Journal Vol 3, No 1 (2023): Economics, Business and Management Science Journal, February ]]>
Publisher : <![CDATA[Mahesa Research Center ]]>
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DOI: 10.34007/ebmsj.v3i1.342
<![CDATA[Today, cost accounting practices are needed for manufacturing companies, including companies engaged in bakery, both small and large companies. Cherryka Bakery is a small business manufacturing company in the production of various cakes and breads that calculates the cost of production using an order cost system for each bread order. In practice, where the calculation of the cost of production carried out by Cherryka Bakery only includes elements of direct raw materials and indirect raw materials, so it is considered less relevant to use an order cost system, therefore the author is interested in analyzing the calculation of the cost of production at Cherryka Bakery Yogyakarta. . This research uses qualitative methods on financial data sourced from Cherryka Bakery and field studies in conducting data analysis on the calculation of the cost of production and its application. The results of this study can be concluded that Cherryka Bakery's cost accounting system is still weak, so the authors suggest setting appropriate standard costs. with the needs of the elements of production and non-production costs from the specifications of each product so that it can be more in line with the characteristics of Cherryka Bakery.]]>
<![CDATA[ANALISIS PENDAPATAN PETANI PADI DESA JIMBUNG KECAMATAN KEDUNGTUBAN KABUPATEN BLORA ]]>
<![CDATA[Eka Putri Fitriani Dian Shafira]]>;
<![CDATA[Yushita Marini]]>
<![CDATA[ Journal of Accounting and Finance Vol 2, No 1 (2023): Maret ]]>
Publisher : <![CDATA[Universitas Wahid Hasyim ]]>
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DOI: 10.31942/jafin.v2i1.8271
<![CDATA[Penelitian ini bertujuan untuk mengetahui dan menganalisis besarnya penggunaan biaya produksi yang digunakan petani padi dalam mengelola tanaman padi yang menentukan pendapatan petani selama satu kali musim panen di Desa Jimbung Kecamatan Kedungtuban Kabupaten Blora, dimana sampai dengan saat ini banyak petani di Indonesia masih belum mengetahui proses penghitungan pendapatan dari pertanian lokal tradisional. Metode penelitian ini adalah metode analisis deskiptif dan analisis kelayakan pertanian padi sawah, dengan menggunakan teknik pengumpulan data dokumentasi data skunder, observasi, wawancara dan angket kepada para petani lokal yang berada di Desa Jimbung Kecamatan Kedungtuban Kabupaten Blora. Hasil temuan menunjukkan bahwa pendapatan dan biaya produksi dari pengelolaan tanaman padi berdampak pada besarnya pendapatan usahatani padi di Desa Jimbung.Kata kunci: Biaya Produksi, Petani Padi Sawah, Pendapatan ]]>
<![CDATA[Analisis Rasio Kemandirian, Efektivitas dan Efisiensi Pendapatan Asli Daerah pada Laporan Realisasi Keuangan Kabupaten Garut ]]>
<![CDATA[Oktaviani, Emilia]]>;
<![CDATA[Marini, Yushita]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 2, No 2 (2023): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jbi.v2i2.2964
<![CDATA[This research aims to determine financial performance in Garut Regency by analyzing the independence ratio, effectiveness ratio and efficiency ratio of Regional Original Income (PAD) in the Financial Realization Report of the Regional Government Budget in Garut Regency. The Independence Ratio is carried out to measure the extent to which Garut district can generate its own income without depending on external sources of income. The effectiveness and efficiency ratio measurement is used to evaluate the extent to which the Garut Regency Regional Revenue and Expenditure Budget (APBD) is used optimally to achieve development goals. Data analysis will use the descriptive statistical method with data originating from the Garut Regency Government Budget Financial Realization Report for the period 2017 to 2021. The results of the research show that Garut Regency experienced a decline in financial independence between 2017 and 2018, but increased in 2019 to 2021 which influenced by the instructive relations of the central government. Financial effectiveness was below 100% from 2017 to 2019, but rose above 100% in 2020 to 2021. Financial efficiency from 2017 to 2019 was less than 100%, rose to more than 100% in 2020, then fell again by 99. 25% in 2021, indicating the need to adjust spending to income, maximize potential original income and optimize potential sectors to maintain better financial stability of the Garut Regency government.]]>
