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All Journal Jurnal Telaah dan Riset Akuntansi Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Riset Akuntansi dan Keuangan SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Samudra Ekonomi dan Bisnis Ekonomi Dan Pembangunan Formosa Journal of Applied Sciences (FJAS) Journal of Accounting Research, Organization and Economics (JAROE) Journal Research of Social Science, Economics, and Management Jurnal Global Ilmiah Jurnal Pengabdian Bakti Akademisi JIMEKA
Riha Dedi Priantana
Universitas Syiah Kuala
Humanities Chemical Engineering, Chemistry & Bioengineering Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Medicine & Pharmacology Social Sciences Other

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ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING UMKM DI ACEH BESAR Arumdalu, Ninda; Priantana, Riha Dedi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 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.v7i4.22617

Abstract

This study aimed to investigate the difference between the full costing method and the variable costing method in calculating the cost of production of some MSMEs products sold in Aceh Besar. The type of research is qualitative research with a descriptive approach. The subject of this research is two types of MSMEs that are engaged in handicrafts and food processing, known as Tahu Bang Lam, Tahu Garot, Galery Polem Awee, and Raga Tanyo. The data analysis method in this research is descriptive qualitative. The research data were obtained from interviews with MSMEs owners directly. The result of this study showed that the calculations of the cost of production by using full costing and variable costing methods are different. The full costing method generates a higher selling price than the variable costing method. Furthermore, the full costing method is easier to understand than the variable costing method, since many MSMEs still struggle to identify fixed and variable factory overhead costs.
ANALISIS KESUKSESAN SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) BERDASARKAN MODEL DELONE DAN MCLEAN 2003 (STUDI PADA SATUAN KERJA PERANGKAT DAERAH KOTA LANGSA) Gustyari, Wahyu; Priantana, Riha Dedi; Saputra, Devi Satria
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.v7i1.20218

Abstract

The purpose of this study was to analyze the SIMDA application using Delone and Mclean (2003) theory. The variables in the Delone and Mclean (2003) model are system quality, information quality, service quality, and intention to use in user satisfaction. The population in this study were all Regional Work Units (SKPD) in the Langsa City area of Aceh. The sampling technique of this study used non-probability sampling. Respondents who became the object of this study were the parties most responsible for the SIMDA so that 76 respondents. Data analysis using multiple linear regression with SPSS 21. The results of this study indicate that (1) system quality, information quality, service quality, and user interest simultaneously affect user satisfaction, (2) system quality partially affects user satisfaction, (3) information quality partially affects user satisfaction, (4) service quality partially affects user satisfaction, (5) user interest partially affects user satisfaction. The results indicate that the SIMDA application is quite successful.
PENGARUH PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH, DAN PELATIHAN PENGELOLAAN KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PADA SKPD KOTA BANDA ACEH Afifah, Siti Ghaida; Muniruddin, Said; Priantana, Riha Dedi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 1 (2021): Februari 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

This research aims to examine the impact of the application from Regional Financial Arangement Information System (SIPKD),and financial management training to financial reports quality of Banda Aceh City regional work unit (SKPD). Method of collecting data, used a questionnaire technique. The samples number are 78 employees who prepare financial statements at SKPD in Banda Aceh City. Using purposive sampling method, the respondents were selected. This research applies a quantitative analysis method with this calculation process assisted by the Statistical Product and Service Solutions (SPSS) application program. The outputs obtained are, the application from Regional Financial Arangement Information System (SIPKD) had a effect but is not significant impact to financial reports quality of Banda Aceh City regional work unit (SKPD), whereas financial management training had a significant impact to financial reports quality of Banda Aceh City regional work unit (SKPD) financial statements
Co-Authors A, Nuraini Abd Karim, Mohd Rahimie bin Ade Yustian Afifah, Siti Ghaida aliamin aliamin Amir, Fakhrurrazi Arumdalu, Ninda BZ, Fazli Syam Fadhlon Ramadhan Fathia, Raisa Fonna, Rizki Putri Nurita Gustyari, Wahyu Halim, Hendra Indayani Indayani Indayani Indayani, Indayani Kesuma, T. Meldi Lada, Suddin Ludiharto Ludiharto M. Shabri Abd. Majid Maharani, Riantari Mayrazaka, Annisaa Imana Mirna Indriani Muhammad Haris Riyaldi, Muhammad Haris Muhammad Nashir Nizam, Ahmad Rizki Putri Nurita Fonna Said Muniruddin Said Muniruddin Sakir, A Saputra, Devi Satria Sari, Meutia Dwi Novita Sayuthi Sayuthi Sayuthi Sayuthi Siregar, M. Ridha Siti Ghaida Afifah Syukry Abdullah Syukur Selamat Karo-Karo Taufiq Carnegie Dawood Ulya, Vidia Isma Vidia Isma Ulya Wahyu Gustyari Yossi Diantimala