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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JURNAL MANAJEMEN Journal of Accounting Research, Organization and Economics (JAROE) International Journal of Kita Kreatif
Jalaluddin Jalaluddin
Universitas Syiah Kuala
Economics, Econometrics & Finance Social Sciences Other

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ANALISIS EFISIENSI BIAYA BAHAN BAKU MENGGUNAKAN METODE JUST IN TIME (JIT) STUDI KASUS CV. SOYA AULA DI ACEH BESAR Nabila Nabila; Jalaluddin Jalaluddin
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

This study aims to analyze the application of the Just In Time method to improve the cost efficiency of raw materials at CV. Soya Aula. This study used descriptive qualitative method. The data used are primary data and secondary data. Primary data using observation, interview, and documentation techniques. The data analysis used the cost of raw materials where the application of Just In Time analysis performs the calculations with the MRP and MCE methods. The results of this study indicate that there is a decrease in the cost of raw materials after the application of the Just In Time method. By using the MRP method for purchasing raw materials per day, the cost of raw materials has decreased by 12.24%. And by using the MCE method to measure the level of efficiency, it is known that the efficiency per day is 95.6%, by choosing non value added and value added activities. 
ANALISIS AKUNTABILITAS PENGELOLAAN ZAKAT BERDASARKAN SYARIAH ENTERPRISE THEORY PADA BAITUL MAL KOTA BANDA ACEH Yulia Muchtamarini; Jalaluddin Jalaluddin
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 study aims to determine the accountability of zakat management in Baitul Mal Kota Banda Aceh according to Sharia Enterprise Theory (SET). This study uses a descriptive approach using interviews (questions) as a data collection tool. Respondents in this study were the finance head department of Baitul Mal Kota Banda Aceh. The results of the study show that: (1) In terms of accountability to Allah SWT is in accordance to SET, the opinion of the Baitul Mal Kota Banda Aceh supervisory board stated that they have done and run their duties according to the fatwa of the National Sharia Council; (2) The accountability to Direct stakeholders for donors / customers is in accordance to SET concept as seen from the disclosure of zakat fund reports which include the receipt of zakat funds obtained and distributed to parties in need through ZIS fund realization reports; (3) Horizontal accountability of direct stakeholders to employees is partly in accordance to SET, seen from the disclosure of policies on wages and remuneration to employees and extension workers. In terms of providing training and education to employees, Baitul Mal only provides training programs for extension workers; (4) Horizontal indirect stakeholders is in accordance to SET, as can be seen from the disclosure of information to the wider community in accessing zakat funds. However, not all information can be given openly, because there are some of the reports that become privacy; (5) The accountability to the environment is not accordance to SET, because Baitul Mal has never carried out programs related to the environmental preservation, because in this case Baitul Mal focuses on managing zakat funds intended directly to the community.
DAMPAK PANDEMI COVID-19 TERHADAP HARGA SAHAM DAN VOLUME PERDAGANGAN SAHAM PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BEI Aulya Rahmawati; Jalaluddin Jalaluddin
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 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.v7i1.21058

Abstract

This study had a purposed to find out the difference of stock price and stock trading volume before and after the pandemic in transportation and logistics sector companies listed on the Indonesia Stock Exchange. The sample taking by purposive sampling method with some criteria and got 22 entities. The data used is secondary sourced from Indonesia Stock Exchange. This study using paired sample t-test for for data that is normally distributed and Wilcoxon Signed-Rank Test for data that is not. The results of this study indicate that There are significant differences in stock prices and trading volumes before and after the first announcement of the Covid-19 pandemic in Indonesia
Board size and firm performance of listed companies in Indonesia Juanda Juanda; Jalaluddin Jalaluddin
JURNAL MANAJEMEN Vol 13, No 2 (2021): Juni
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jmmn.v13i2.9637

Abstract

The purpose of this research is to investigate the influence of board size on the financial performance of firms listed on the Indonesian Stock Exchange from 2014 to 2018. The research method uses multiple linear regression. The firm performance is measured with return on assets (ROA). The research result shows that board size does not significantly influence the firm performance. Therefore, it is implied that board size of listed firms in Indonesia is not proven either to improve or worsen the firm performance. This research is particularly important to the firms and their shareholders in Indonesia and other developing economies since it contributes to a better understanding of board size – firm performance relationship.
What Determines Budget Absorption in Local Government? Evidence from Aceh Province, Indonesia Shebrina Amellya; Jalaluddin Jalaluddin; Gamal Batara
Journal of Accounting Research, Organization and Economics Vol 6, No 1 (2023): JAROE Vol. 6 No. 1 April 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i1.29479

Abstract

Objective –This research aims to examine the factors affecting budget absorption in a local government taking the context of Aceh Province, Indonesia, which consistently falls below 100 percent from 2018 to 2020. This indicates that the level of budget absorption has not yet reached the targeted achievement, highlighting the need to investigate factors affecting effective utilization of allocated funds within Aceh province.Design/Methodology –We use a group analysis unit consisted of 23 districts/cities in Aceh Province and collect data from 2018 to 2020. This research uses a time horizon, in panel data form, which is a combination of time series and cross section data. We use census method where the entire study population is observed. We collect data from secondary data sources; Indonesia Central Agency on Statistics (BPS), local government financial reports (LKPD), and local government budget (APBD).Results –The result shows that the remaining budget for of previous year, the size of the local government, and the timing of budgeting had an effect on budget absorption in district/city governments in Aceh Province. Thus, it is very important for local government to control these variables in order to increase the absorption level of the budget.Research limitations/implications –The findings of this study have important implications for government, as they suggest that government should control the influencing variables, especially the remaining budget of the previous year and the budgeting timing, in order to increase the absorption level of the budget.Novelty/Originality –This study uses census method where the entire study population is observed. Previous studies used samples to represent study population.
What Determines Budget Absorption in Local Government? Evidence from Aceh Province, Indonesia Shebrina Amellya; Jalaluddin Jalaluddin; Gamal Batara
Journal of Accounting Research, Organization and Economics Vol 6, No 1 (2023): JAROE Vol. 6 No. 1 April 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i1.29479

Abstract

Objective –This research aims to examine the factors affecting budget absorption in a local government taking the context of Aceh Province, Indonesia, which consistently falls below 100 percent from 2018 to 2020. This indicates that the level of budget absorption has not yet reached the targeted achievement, highlighting the need to investigate factors affecting effective utilization of allocated funds within Aceh province.Design/Methodology –We use a group analysis unit consisted of 23 districts/cities in Aceh Province and collect data from 2018 to 2020. This research uses a time horizon, in panel data form, which is a combination of time series and cross section data. We use census method where the entire study population is observed. We collect data from secondary data sources; Indonesia Central Agency on Statistics (BPS), local government financial reports (LKPD), and local government budget (APBD).Results –The result shows that the remaining budget for of previous year, the size of the local government, and the timing of budgeting had an effect on budget absorption in district/city governments in Aceh Province. Thus, it is very important for local government to control these variables in order to increase the absorption level of the budget.Research limitations/implications –The findings of this study have important implications for government, as they suggest that government should control the influencing variables, especially the remaining budget of the previous year and the budgeting timing, in order to increase the absorption level of the budget.Novelty/Originality –This study uses census method where the entire study population is observed. Previous studies used samples to represent study population.
THE INFLUENCE OF SHARIA FINANCIAL LITERACY, SOCIAL CAPITAL, AND FINANCIAL TECHNOLOGY ON FINANCIAL INCLUSION AMONG STUDENTS AT THE FACULTY OF ECONOMICS AND BUSINESS, SYIAH KUALA UNIVERSITY Tasya Ananda Putri; Jalaluddin Jalaluddin
International Journal of Kita Kreatif Vol 1, No 4 (2024): International Journals Kita Kreatif Vol.1 No. 4 November 2024
Publisher : Pusat Riset Kita Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/ijkk.v1i4.40927

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh literasi keuangan syariah, modal sosial, dan teknologi finansial terhadap keuangan inklusi pada mahasiswa Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala. Populasi dalam penelitian ini adalah mahasiswa aktif dari empat jurusan dan program studi yaitu Akuntansi, Manajemen, Ekonomi Pembangunan dan Ekonomi Islam. Sampel yang digunakan sebanyak 96 responden dari 3.103 mahasiswa menurut data yang diakses pada tanggal 17 November 2023. Data penelitian ini merupakan data primer yang diperoleh melalui penyebaran kuesioner. Penelitian ini menggunakan pendekatan kuantitatif dengan metode non-probability sampling yaitu teknik sampling insidental. Sampel ditentukan dengan menggunakan rumus Slovin, dan data dianalisis dengan metode regresi linier berganda. Hasil penelitian ini menunjukkan bahwa literasi keuangan syariah, modal sosial, teknologi finansial secara parsial berpengaruh positif dan signifikan terhadap inklusi keuangan. Dan literasi keuangan syariah, modal sosial, teknologi finansial secara simultan berpengaruh positif dan signifikan terhadap keuangan inklusi pada mahasiswa sebesar 92,6 persen dan sisanya sebesar 7,4 persen dipengaruhi oleh variabel lain yang tidak dimasukkan dalam penelitian ini.Kata Kunci : Literasi Keuangan Syariah, Modal Sosial, Teknologi Keuangan, Inklusi Keuangan.
Co-Authors Aulya Rahmawati Gamal Batara Nabila Nabila Nuri Aslami Shebrina Amellya Tasya Ananda Putri Yulia Muchtamarini