Evayani Evayani
syiah Kuala University

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DESAIN SISTEM INFORMASI PENGGAJIAN UMKM BANDA ACEH (STUDI KASUS PADA USAHA MANUFAKTUR) Evayani Evayani; Fauzan Kamil
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

Payroll is one of the elements in the financial statements, which appears in the statement of financial position and income statement. Wrong and untimely salary management can affect the company's performance. One of the errors in salary management is caused by the implementation of a manual system, which allows for various problems in payment. This study aims to design a payroll information system that will help companies, especially SMEs, in managing salaries. This design process starts from recording to presenting the report. The system designed in this study uses the PHP programming language, and MySql as a server. This research uses a case study method, data collection in research through interviews, observations, and literature studies conducted directly at the company. This research produces an application system that makes it easier for companies to manage salaries in the future.
DYNAMIC CAPABILITY THEORY: PERSPEKTIF AKUNTANSI Evayani Evayani; Evi Mutia; Muhammad Saleh; Syarifah Rahmawati
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 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.v7i2.21770

Abstract

Dynamic capabilities are described as a company's ability to change, and given the changing environment. The dynamic capabilities perspective is in its efforts to explain competitive advantage in a dynamic environment. Currently, dynamic capabilities have been implemented in various aspects, including, marketing, production, resources, and also accounting. The purpose of this study is to provide an overview of the application of Dynamic Capability Theory, viewed from an accounting perspective. This research method is descriptive analysis.  The analysis, found that dynamic capability theory, through an accounting perspective, is related to the fields of sharia accounting, government accounting, accounting information systems, financial accounting and corporate governance. The analysis carried out descriptively is a limitation of this study. Therefore, it is recommended that in the future, it can be done by interviewing stakeholders.