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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Perspektif Ekonomi Darussalam E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis The Indonesian Journal of Accounting Research Journal of Accounting Research, Organization and Economics (JAROE)
Fazli Syam BZ
Universitas Syiah Kuala
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH UMPAN BALIK ANGGARAN, EVALUASI ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA SATUAN KERJA PERANGKAT DAERAH KOTA LHOKSEUMAWE Nurlelahayati Nurlelahayati; Mirna Indriani; Fazli Syam BZ
Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 3, No 2 (2017): Jurnal Perspektif Ekonomi Darussalam
Publisher : Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.092 KB) | DOI: 10.24815/jped.v3i2.8227

Abstract

The purpose of this study was to examine the effect of budgetary feedback, budgetary evaluation and organizational commitment on the performance of the local government agencies (SKPD).This study employed the quantitative approach. The population in this study was 33 local government agencies (SKPD) which includes 66 respondents. Sources of data in this research is primary data, obtained by distributing questionnaires to the study population. The analytical method used is interaction regression analysis. The results showed that budgetary feedback, budgetary evaluation and organizational commitment simultaneously and partially affect the SKPD performance.Tujuan dari penelitian ini adalah untuk menguji pengaruh umpan balik anggaran, evaluasi anggaran dan komitmen organisasi terhadap kinerja Satuan Kerja Perangkat Daerah (SKPD) pada Pemerintah Kota Lhokseumawe. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah 33 SKPD yang terdiri dari 66 responden. Sumber data dalam penelitian ini adalah data primer yang diperoleh melalui penyebaran kuesioner kepada populasi penelitian. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa umpan balik anggaran, evaluasi anggaran dan komitmen organisasi secara simultan dan parsial berpengaruh terhadap kinerja SKPD.
Dampak kompleksitas teknologi informasi bagi strategi dan kelangsungan bisnis Fazli Syam BZ
Jurnal Akuntansi dan Auditing Indonesia Vol 3, No 1 (1999)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Teknologi Informasi (TI) yang berkembang sangat pesat telah memksa perusahaan harus mengikuti perkembangan tersebut. Pengguna TI yang tidak direncanakan dengan baik akan berdapak pada kompleksitas TI bagi strategi dan kelangusan bisnis. Untuk itu, perencanaan sebagai bagian pertama dalam setiap perancangan sistem harus dilakukan dengan baik. Kompleksitas TI terjadi disebabkan banyaknya alternatif pilihan dalam pengaplikasian TI bagi perusahaan. Sebagai alasan utama bagi perusahaan untuk menggunakan TI adalah untuk memenangkan persaingan dan mendatangkan keunggulan kompetitif (Kettinger et asl., 1994), namun jika penggunaan TI tidak dibarengi dengan kesiapan organisasi untuk mengaplikasikan TI, maka tujuan yang ingin diharapkan akan jauh melenceng.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN PENERAPAN METODE FULL COSTING PADA UMKM KOTA BANDA ACEH Mifta Maghfirah; Fazli Syam BZ
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Calculation and acquisition cost of production is strongly Influenced by the application of the method right, so the cost of production is obtained to indicate the actual value occurs. This study conducted on Banda Aceh micro, small and medium enterprises, especially processing businesses of tofu. The purpose of this study is to analyze the production cost price calculation and allocation of costs applied by Banda Aceh micro, small and medium enterprises with the calculation the cost of production using the full costing method. The type of data used in this study is qualitative data which presented in a descriptive or shape description, and quantitative data is presented in the numbers. Sources of data derived from primary data results of interviews conducted with business owners tofu in Banda Aceh, and secondary data obtained from the literature review and other literature that supports the writing of this study. The results indicate that the acquisition cost of production using the full costing method is better in analyzing production costs, its caused the calculation cost of production using the full costing method has included all overhead costs, both fixed and variable during the production process.Keywords— Cost of Production, Full Costing, Process Cost
ANALISIS BREAK EVEN POINT SEBAGAI DASAR PENGAMBILAN KEPUTUSAN PENETAPAN HARGA JUAL PADA USAHA KECIL DAN MENENGAH (UKM) DI KOTA BANDA ACEH Nuzuliani Abdullah; Fazli Syam BZ
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 2, No 4 (2017): November 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this research is to analyse the break even point on selling price determination, to know the difference of selling price between the one which is stated by SMEs in trading sector in Banda Aceh and the one which is the result of break even point analysis, and also to know the correlation between the break even point and selling price. Type of this research is statistical descriptive analysis. Population in this research are SMEs listed in Dinas Perindustrian, Perdagangan, Koperasi, dan UKM in Banda Aceh. Based on certain criterias, there are 30 SMEs as the samples of the research. This research shows that there is a difference betweet the rate of selling price determined by the SMEs and break even point analysis result. Based on correlation test, there is positive significant correlation between selling price and break even point.
PENGARUH STRUKTUR PENGENDALIAN INTERNAL, TATA KELOLA DAN ANALISIS RISIKO KEUANGAN TERHADAP EFEKTIVITAS PENYALURAN KREDIT PADA KOPERASI SIMPAN PINJAM DI KABUPATEN ACEH BESAR Suci hariyati; Fazli Syam BZ; Jhon Andra Asmara
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 purpose of this study was to determine the effect of internal control structures, governance, and financial risk analysis on the effectiveness of credit distribution to savings and loan cooperatives in Aceh Besar District. The data used in this study are primary data using a quantitative approach. This study uses purposive sampling method in determining the sample, and there are 10 cooperatives that become samples that meet the criteria.Based on the research results, it shows that the structure of internal control, governance, and financial risk analysis together has a significant effect on the effectiveness of lending. The magnitude of the influence of internal control, governance and financial risk analysis on the effectiveness of lending was 63.8%. The internal control structure has a significant effect on the effectiveness of lending. Governance does not have a significant effect on the effectiveness of lending. Financial risk analysis has no significant effect on the effectiveness of lending
PENGARUH CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2011-2015 Dina Marfirah; Fazli Syam BZ
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to examine the influence of institutional ownership, board of directors, audit quality, audit committee, and leverage against tax avoidance. The population in this research is manufacturing companies listed in Indonesia Stock Exchange during 2011 to 2015 with the number of 132 companies. The samples were selected in the study using purposive sampling method. Testing the influence of institutional ownership, board of directors, audit quality, audit committee, and leverage against tax avoidance measures. Research analysis using multiple linear regression with SPSS 20.0. The results showed there were 46 companies meeting the targets set out in the study population. Based on the test results of multiple linear analysis with a significance level of 35.8%, the results of this study concluded that: (1) institutional ownership effect on tax avoidance (2) commissioners effect on tax avoidance (3) The tax effect on audit quality avoidance (4) audit committee influence on tax avoidance (5) the leverage effect on tax avoidance. Keywords : institutional ownership , board of directors , audit quality , audit committee , leverage , tax avoidance .
IMPLEMENTASI ASAS TATA KELOLA YANG BAIK PADA KOPERASI MITRA DHUAFA REGIONAL ACEH Sarah Anggraini; Fazli Syam BZ; Bustamam Bustamam
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This study aims to analyze how the principles of good governance apply to Aceh Regional Mitra Dhuafa Cooperative (KOMIDA) based on the policy standards that have been determined by the National Committee on Governance Policy (KNKG). The implementation of a standardized governance system in KNKG policies is able to encourage and improve management and evaluate how the activities and performance of the organization are in order to achieve efficiency and effectiveness from the functions and assets of the Aceh Regional Mitra Dhuafa Cooperative (KOMIDA).This research using descriptive analytical research to 20 employees of Aceh Regional Mitra Dhuafa Cooperative (KOMIDA). Data collection techniques used research instruments in the form of questionnaires and interviews. The results obtained from this study that Aceh Regional Dhuafa Mitra Cooperative (KOMIDA) has implemented an improved governance system based on the KNKG standard which is described as follows. The principle of transparency scored 86 percent in the very good category, the principle of accountability scored 84.25 percent in the very good category, the principle of accountability resulted in a score of 88.25 percent in the very good category, the principle of independence scored 84.5 percent in the very good category and the principle of fairness resulted in a score of 88.5 percent in the very good category. Keywords--Principles of Good Governance, Aceh Regional Mitra Dhuafa Cooperative (KOMIDA)
ANALISIS PENERAPAN METODE VARIABLE COSTING DALAM MENENTUKAN HARGA POKOK PRODUKSI PADA UKM DI BANDA ACEH Vanda Novita Sari; Fazli Syam BZ
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 1, No 2 (2016): November 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Cost of production is a collection of the costs incurred to process raw materials into finished goods. The study is aimed to know how calculation of the cost of production in the home furnishings industry UKM using variable costing method. the sample of this study as many as 10 SMEs (Annex 3) with Characteristic which produce two-door closet and a dining table laminating a size of 120 x 90 x 75 cm. The method used is descriptive analysis method, which is just to explain or deskriptive how determine Cost of production with ude the Variable Costing of UKM in the industrial sector of building materials for home furnishings in Banda Aceh especially for produce two-door closet and a dining table laminating a size of 120 x 90 x 75 cm. The study states that the calculation of the cost of production is generating significant differences that affect the determination of the selling price. To that end, the company should separate the costs of production and non-production costs and further optimize its production activities so as to produce the exact cost of production at a low cost, order that the company can earn a maximum profit. Keyword: Cost Of Product, Variable Costing.
PENGARUH STRATEGI MASS CUSTOMIZATION TERHADAP KINERJA PERUSAHAAN MELALUI PENGGUNAAN KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN (STUDI EMPIRIS PADA PERUSAHAAN BIRO WISATA DI KOTA BANDA ACEH) Tria Ulfa; Fazli Syam BZ
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

This study aims to (1) Analyze the effect of the application of mass customization strategies on company performance through the characteristics of management accounting system that are broad scope, (2) Analyze the effect of applying mass customization strategies to company performance, (3) Analyze the effect of applying mass customization strategies to the use of management accounting system information that is broad scope, (4) Analyzing the effect of the use of management accounting information systems that are broad scope on company performance. The population of this research is 126 travel companies in Banda Aceh. The sampling technique in this study was using purposive sampling techniques. This research is a study that uses primary data for his research. Primary data obtained through the distribution of questionnaires to respondents. In this study data analysis will be carried out using path analysis. The conclusions generated from this study are (1) Indirectly mass customization through the characteristics of management accounting system information has a greater positive influence on company performance, (2) Mass customization strategies have a positive influence on company performance, (3) Mass customization strategies provide positive influence on the characteristics of management accounting system information, (4) Characteristics of information management systems that are broadscope that have a positive influence on company performance
ANALISIS BIAYA KUALITAS DALAM MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA PT ACEH MEDIA GRAFIKA TAHUN 2012-2016 Tasya Meisheilla Aditya; Fazli Syam BZ
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 1 (2018): Februari 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research is designed as a quantitative descriptive research approach. The research is aimed to analyze the quality cost applied by PT Aceh Media Grafika in addressing appropriate production cost  of Serambi Indonesia in 2012 to 2016. On the other hand, the research is also aimed to analyze the effect of applied quality cost to the production cost efficiency in 5 years. The subject of this research is PT Aceh Media Grafika, while the object is the quality cost applied by the company. The data is analyzed by looking at the correlation of quality cost in increasing the efficiency of the production cost. This research used a simple correlation analysis that commonly knows as pearson correlation. The method used in collecting the data is mostly from documentation and literature review. The result shows that PT Aceh Media Grafika has not applied any specific calculation of quality cost, it has generally included in production cost.Based on the research analysis, the quality cost can possibly increase the efficiency of production cost. However it plays a very small roles because the quality cost is just a part of the whole production cost spent by the company.
Co-Authors Anhar Firdaus Firdaus Bustamam, Bustamam Dina Marfirah Dinaroe Dinaroe Fachrul Amanullah Siregar Hushaini Hasan Indra Wijaya Kusuma Jhon Andra Asmara Linda Linda Mely Beauty Ningsih Mifta Maghfirah Mirna Indriani Muslim A Djalil Nurlelahayati Nurlelahayati Nuzuliani Abdullah Sarah Anggraini Suci hariyati Syarifah Umaira Syawal Harianto Harianto Tasya Meisheilla Aditya Tria Ulfa Trie Nadirra Vanda Novita Sari Yossi Diantimala Diantimala Yusuf Machfudt