Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Cut Afrianandra
Universitas Syiah Kuala
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU DENGAN MENGGUNAKAN METODE ECONOMIC ORDER QUANTITY (EOQ) DALAM MENETAPKAN PERIODIC ORDER QUANTITY (POQ) (STUDI KASUS PADA PABRIK TEMPE SOYBEAN) Resti Handayani; Cut Afrianandra
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.v7i2.21435

Abstract

This study aims to find out how to control raw material inventory which is traditionally carried out by the Tempeh Soybean Factory by analyzing how to control raw material inventory using the Economic Order Quantity (EOQ) and Periodic Order Quantity (POQ) methods. In this study, we uses a descriptive-qualitative approach. The author uses observation, interviews, and documentation in collecting data. The resource persons in this study consisted of factory owners, assistants, and employees at the Soybean Tempeh Factory. The results of the study indicate that based on company policy using the traditional method of ordering 5.000 kg of raw materials, while using the EOQ/POQ method of 5.862 kg, there is a variant of 862 kg. The frequency of purchasing soybean raw materials was previously 12 times ordering in 3 months, while it was calculated using the EOQ/POQ method 10 times, there were 2 times variants. Safety stock in its policy is around 2.350 kg, if using the EOQ/POQ method it is 1.650 kg. The reorder point in the EOQ/POQ method is 3.600 kg, while the reorder point at the Soybean Tempeh Factory is 2.200 kg, there are variants, namely 1.400 kg. (TIC) using the traditional method of Rp. 44.335.000, while using the EOQ/POQ method the total inventory cost is Rp. 30.806,703 where there is a variant of Rp. 13.528.297.
Pengaruh Risiko Pembiayaan Musyrakah dan Risiko Pembiayaan Murabahah terhadap Profitabilitas Pada Bank Umum Syariah di Indonesia Cut Afrianandra; Evi Mutia
Jurnal Dinamika Akuntansi dan Bisnis Vol 1, No 2 (2014): September 2014
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.12 KB)

Abstract

The purpose of this study is to examine and analyze the effect of Musharaka financing risk and the risk of murabaha financing to profitability in Indonesian Islamic banks. The target population of this research is Islamic Banks in Indonesia that registered for three consecutive years. Based entire population, there are 11 Islamic bank for 3 years with 33 observation data. The multiple regression analysis model in used to test the hypothesis. The results of this study indicate that the risk of Musharaka financing and murabahah risks simultaneously affect on profitability. In partial Musharaka financing risk and the risk of murabaha financing have positive influances on profitability.
Co-Authors Evi Mutia Resti Handayani