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This Author published in this journals
All Journal Al-Buhuts (e-journal) Formosa Journal of Applied Sciences (FJAS) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE)
Sayuthi Sayuthi
Fakultas Ekonomi Universitas Syiah Kuala
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Analysis of Determination of Production Costs and Full Cost Recovery (a Case Study at PDAM XYZ Banda Aceh City) Mayrazaka, Annisaa Imana; Priantana, Riha Dedi; Sayuthi, Sayuthi
Formosa Journal of Applied Sciences Vol. 3 No. 1 (2024): January, 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i1.7636

Abstract

PDAM XYZ's complete cost recovery rates in 2020 and 2021 is another goal of this study. This study uses a qualitative, descriptive methodology. Primary data from interviews and secondary data from PDAM XYZ performance evaluation reports that have undergone an audit by BPKP serve as the research's data sources. The Miles & Huberman research model is the data analysis technique that is applied, consisting of data gathering, reduction, presentation, and conclusion drawing. The study's findings indicate that employing PDAM XYZ's genuine NRW yields a higher manufacturing cost than utilizing standard NRW. This study also demonstrates that, when employing the real cost of production, PDAM XYZ has not achieved the entire cost recovery rate, but, when using the standard cost of production, PDAM XYZ has achieved the complete cost recovery rate.
Does Green Accounting Matter for Financial Performance? Evidence from the Indonesia Mining Sector Setiawan, Jodi; Diantimala, Yossi; Lautania, Maya Febrianty; Sayuthi, Sayuthi
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.39348

Abstract

This study examines the influence of green accountingenvironmental cost, environmental disclosure, and environmental performanceon the financial performance of companies in the mining sector. The population were mining companies listed on the Indonesia Stock Exchange from 2020 to 2023. The samples were selected using the purposive technique and the number of observations is 144 firm-years. Using themultiple regression method, this study revealed that green accounting positively affects thefinancial performance of the sample companies. Disclosure and environmental performance positively impact financial performance, while the effect of environmental costs on financial performance is not significant.
How Does Research in Sticky Cost Develop? A Review of Major Themes Priantana, Riha Dedi; Sayuthi, Sayuthi
Journal of Accounting Research, Organization and Economics Vol 3, No 2 (2020): JAROE, Vol.3 No.2 August 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v3i2.17003

Abstract

Objective This research aims to review the development of sticky cost research up until the last few decades. In general, sticky cost research has developed from one area, the existence of sticky costs, into two areas, namely determinants of sticky costs and the consequences of sticky costs. Design/methodology Literature review was conducted to describe sticky cost research. The sticky costs existence is more intended to ascertain whether sticky costs occur or not, while determinant research is more focused on analyzing the factors that cause sticky costs. The consequence research aims to investigate the impact of sticky costs. This consequence research has touched on research issues in financial accounting, such as earnings predictions, abnormal price predictions.Results Sticky cost research has experienced significant development, not only related to three areas but also the issues of each one, such as cost management accounting, including other studies in the area of corporate strategy and financial issues. Sticky cost research itself is predicted to be one of the interesting research topics in accounting for the next decades.Limitation/Suggestion - This study focuses on sticky cost research in relation with original research of sticky cost, and particularly conducted in developed countries, such as Unites States, English, and Australia. Forthcoming research would also consider any other countries about how sticky research is being progressed hence it may add knowledge of sticky cost research in overall.
Pengaruh Penerapan Sistem Informasi Akuntansi, Pemanfaatan Teknologi Informasi, Pengendalian Internal terhadap Kualitas Laporan Keuangan pada Bahruny Group Rudy Fachruddin; Ferdiansyah Putra; Mulia Saputra; Sayuthi, Sayuthi
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5609

Abstract

The study's objective is to comprehend and assess the quality of Bahruny Group's financial reports in light of their use of accounting information systems, IT, and internal control. This exam focuses on quantitative research. The participants in this study are 31 Bahruny Group employees. In this study, 31 people are used as respondents because the census method is used as a sampling method. Survey dispersion is the technique utilized in this review to gather information. The survey method is the name of this method. The data were analyzed using multiple linear analysis with the SPSS program. The study's findings indicate that the quality of the presented financial statements is influenced by the utilization of information technology, internal control, and accounting information systems. The remaining 14.3% is explained or explained by other variables that were not examined in this study, as evidenced by the R Square value of 0.857, which shows 0.857 (85.7%).
Co-Authors Ferdiansyah Putra Maya Febrianty Lautania Mayrazaka, Annisaa Imana Mulia Saputra Riha Dedi Priantana Rudy Fachruddin Setiawan, Jodi Yossi Diantimala