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All Journal Buletin PSP Jurnal Siasat Bisnis Jurnal Sosial Ekonomi Pertanian PALASTREN Jurnal Studi Sosial Program Pascasarjana P-IPS JBTI : Jurnal Bisnis : Teori dan Implementasi Jurnal Penelitian Sains Majalah Ekonomi JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Fairness and Justice: Jurnal Ilmiah Ilmu Hukum The Indonesian Journal of Health Science JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Akuntan Publik Riset Ilmu Manajemen Bisnis dan Akuntansi Intellektika: Jurnal Ilmiah Mahasiswa Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Manajemen Kewirausahaan dan Teknologi Jurnal Ilmiah Manajemen dan Akuntansi Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Fauziyah Fauziyah
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Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Physics Public Health Social Sciences Other

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Analisis Anggaran Biaya Produksi dalam Menunjang Efektivitas Pengendalian Biaya Produksi untuk Meningkatkan Laba Tiya Bella Aprillia; Sri Luayyi; Fauziyah Fauziyah
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 3 (2024): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i3.1159

Abstract

It is important for companies to calculate production cost budgets in order to increase a company's profits. Researchers conducted research on CV. GTT Kediri by calculating the production cost budget. The researcher aims to find out how production cost budget analysis supports the effectiveness of controlling production costs to increase profits. In this research, researchers used quantitative descriptive research. The data sources used in this research are interviews and documentation as well as the analysis techniques used, namely calculating the production cost budget, calculating the effectiveness of production costs, calculating the cost of production, and comparing profit and loss report data from the company with research results. The result of this research is that by calculating the production cost budget, it proves that production costs can be said to be effective because the results are above 90%. Calculating the production cost budget is able to increase company profits, the company's net profit data for 2022 is IDR 767,264,000. then the net profit results from the research without using the 2023 production cost budget calculation were IDR 892,934,000 and the profit and loss results from research using the 2023 production cost budget calculation were IDR 901,705,000.
Analisis Penerapan Penyajian Laporan Keuangan Berdasarkan SAK ETAP Guna Meningkatkan Nilai Relevansi: Studi Kasus Perusahaan Agrikultur Pada CV Agung Jaya Sofro’ul Aulia Reonika; Fauziyah Fauziyah; Akhmad Naruli
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.936

Abstract

It is very important for companies to present financial reports in order to increase the relevance value of a company. Researchers conducted research on CV. Agung Jaya. This research aims to find out how to analyze the presentation of company financial reports in accordance with SAK ETAP in order to increase relevance value. This research uses quantitative descriptive. The data sources used were obtained through documentation and interviews. The analysis techniques used are making reports on the cost of production, making profit and loss, making reports on changes in equity, financial position reports, cash flow reports and notes to financial reports. The results of this research are CV. Agung Jaya has not fully prepared financial reports in accordance with SAK ETAP. The recording carried out is not completely efficient and effective. This discrepancy is why researchers present financial reports in accordance with SAK ETAP consisting of profit and loss reports, capital changes reports, financial position reports, cash flow reports, and notes to financial reports. Having financial reports that comply with SAK ETAP can increase the relevance value, making it easier for users of financial reports to provide company information which will result in no wrong decision making.
Penerapan Biaya Diferensial dalam Pengambilan Keputusan Menyewa Atau Membeli Aset Tetap (Alat Musik) Ameillyana Puji Hapsari; Fauziyah Fauziyah; Imarotus Suaida
Jurnal Manajemen Kewirausahaan dan Teknologi Vol. 1 No. 4 (2024): December : Jurnal Manajemen Kewirausahaan dan Teknologi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jumaket.v1i4.393

Abstract

This study aims to determine the Application of Differential Costs in Decision Making to rent or buy fixed assets (musical instruments) in the field of musical instrument rental. This type of research is quantitative research. Data is obtained through primary and secondary data. This research was conducted in 2020 to 2022. Data collection techniques through interviews and documentation. Data analysis techniques are carried out by identifying data on interview costs, observations and documentation at the New Arista Orchestra. Based on the results of the analysis, these relevant costs can be used as considerations for the company in making decisions. With the alternative of buying, it will save costs of IDR 76,257,322.93 or 2.7% in making decisions with the alternative of buying or renting heavy equipment, it is better to consider the expenses that will be incurred from the two alternatives with relevant costs so that the decisions taken can benefit the company. The results of the comparison using the differential costs above. it can be concluded that differential cost analysis is very useful for the new Orchestra in making better decisions taken by the orchestra is to buy because it is more profitable than renting musical instruments.
Warisan Budaya Aceh: Tradisi, Seni, dan Identitas Lokal Ratna Dewi; Dinda Amara Putri; Fauziyah Fauziyah; Siti Nurelisah; Vira Dwi Amaliah
Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Vol. 2 No. 3 (2025): Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aksinyata.v2i3.1639

Abstract

Aceh is known as a province with cultural diversity and customs that are the outlook on life of its people. Customs are highly preserved because they are ancestral heritage that must be passed on to the next generation. One important aspect of culture is the regional language, which is an inseparable part of people's lives. Language functions as a means of communication to interact and build social relationships. Language is a meaningful expression used to convey messages that can be understood by the listener (Rizky, 2012). The Acehnese people are known to have a strong culture, reflected in the expression "matee aneuk meupat jeurat, gadoh adat pat tamita" which contains deep philosophical values. This expression shows people's awareness of the importance of customs in everyday life. Acehnese customs are an integral part of the culture that continues to live and develop in society. This custom makes a major contribution to the continuity of socio-cultural life in Aceh
ANALISIS FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Yoga Putra Meyditiya; Fauziyah Fauziyah; Nur Rahmanti Ratih
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ymf86505

Abstract

This study aims to examine the influence of firm size, audit fees, audit tenure, audit committee, and auditor switching on the quality of audits. The research employs a quantitative method, using secondary data sourced from annual reports of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange for the period of 2021–2023. The sample was selected using purposive sampling, resulting in 23 companies and yielding 69 observational data points. After eliminating one outlier, the final dataset comprised 68 observations. The results reveal that firm size, audit fees, audit tenure, and auditor switching do not significantly affect audit quality. However, the audit committee variable shows a significant impact on audit quality. Furthermore, collectively, all the independent variables is firm size, audit fees, audit tenure, audit committee, and auditor switching are found to influence audit quality.
Analisis Profitabilitas dan Struktur Modal terhadap PPh Badan Terhutang pada Perusahaan Manufaktur Industri Pupuk Organik Titalia Septiana Efendy; Fauziyah Fauziyah; Sri Kalimah
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i3.1567

Abstract

This study aims to examine and analyze the effect of profitability and capital structure on corporate income tax (PPh) payable at PT Kediri Tani Sejahtera during 2018–2022. The research uses a quantitative descriptive approach with primary data obtained through interviews and documentation of the company’s financial statements, including annual income statements and balance sheets. The analysis involves calculating profitability ratios, namely Return on Assets (ROA) and Return on Equity (ROE), as well as capital structure ratios, namely Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), and comparing them with the annual corporate income tax payable. The results indicate that net profit before tax and PPh payable were below 4.8 billion IDR annually. Trend Moment analysis shows that profitability has a significant relationship with PPh payable, while capital structure also affects PPh, though not directly. The company’s asset size impacts depreciation recognized as an expense in the income statement, influencing the tax amount due. This study confirms that managing profitability and capital structure is crucial for tax planning and compliance in manufacturing companies, particularly in the organic fertilizer industry.
Peran Sektor Unggulan Terhadap Pengembangan Wilayah dan Transformasi Struktur Ekonomi di Provinsi Maluku Utara Fauziyah Fauziyah; Siska Siska; Siti Maimunah; Muhammad Abel; Alief Rakhman Setyanto
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 5 (2025): Oktober - November 2025
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pembangunan daerah di Provinsi Maluku Utara menghadapi tantangan yang dinamis di tengah pertumbuhan ekonomi yang pesat didorong oleh ekstraksi sumber daya alam. Studi ini bertujuan untuk mengidentifikasi sektor-sektor ekonomi unggulan, menganalisis transformasi struktur ekonomi, dan mengevaluasi peran sektor-sektor tersebut dalam pembangunan daerah. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan menggunakan data sekunder Produk Domestik Regional Bruto (PDRB) atas dasar harga konstan selama lima tahun terakhir. Alat analisis yang digunakan meliputi analisis Location Quotient (LQ) untuk menentukan sektor basis, Analisis Shift-Share untuk mengukur pergeseran struktural dan daya saing, serta Tipologi Klassen untuk memetakan pola pertumbuhan sektoral. Temuan penelitian menunjukkan adanya transformasi struktural dari sektor primer (pertanian dan perikanan) ke sektor sekunder (pertambangan dan industri pengolahan). Sektor-sektor unggulan ini memainkan peran penting sebagai mesin pertumbuhan daerah, meskipun menimbulkan tantangan terkait pemerataan pembangunan. Studi ini merekomendasikan agar kebijakan pemerintah daerah berfokus pada penguatan keterkaitan antarsektor untuk memastikan bahwa manfaat sektor-sektor unggulan dapat mempercepat pembangunan daerah yang lebih luas.
Co-Authors Aidha Novita Sari Akhmad Naruli Alief Rakhman setyanto Ameillyana Puji Hapsari Anna Ida Sunaryo Purwiyanto Ari sandi Prasetiyo Christina Menuk Sri Handayani Dinda Amara Putri Fereddy Yulianus Napitupulu Fitri Agustriani Hartoni Hartoni Heron Surbakti Heru Kurnianto Tjahjono Heru Kurnianto Tjahjono Imarotus Suaida Indra Yustian Isnaini Azzahra Isnaini Isnaini Kurniatul Adawiyah Lidya Agustina Muhammad Abel Ningsih, Ellis Nurjuliasti Noerchoidah Nur Rahmanti Ratih Onolawe Sibagariang Pargito Pargito Popy Tyara Sari Putri Awalina Ratna Dewi Ridwan Arazi Siska Siska Siti Maimunah Siti Nurelisah Sofia Rhosma Dewi Sofro’ul Aulia Reonika Sri Kalimah Sri Luayyi Srikalimah, Srikalimah Sudjarwo Sudjarwo TAUDLIKHUL AFKAR Teguh Hari Santoso Titalia Septiana Efendy Tiya Bella Aprillia Tri Ariprabowo Tri Maryati, Tri untung lasiyono Vira Dwi Amaliah Wike Ayu Eka Putri Yoga Putra Meyditiya