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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JOURNAL OF APPLIED ACCOUNTING AND TAXATION JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah Journal of Islamic Economics and Finance Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Kusmilawaty Kusmilawaty
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science Social Sciences

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Optimalisasi Pendataan Cuti Kepegawaian Di Kantor Wilayah Direktorat Jenderal Perbendaharaan Provinsi Sumatera Utara Nadinda Tefa; Kusmilawaty Kusmilawaty
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 1 (2024): Januari : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i1.1260

Abstract

Leave is an employee's right not to work for a certain period of time for reasons of personal or family interests. Optimal leave management can help organizations maintain employee work productivity and ensure that employee leave needs are met. This research aims to analyze the optimization of employee leave data collection at the North Sumatra DJPB Regional Office which is still not optimal due to the organization of leave data which is still not regular and systematic. This research uses a qualitative approach with a case study method and research data obtained through interviews, observation and document study. Based on the results of research that has been carried out, it can be concluded that data collection on employee leave at the Regional Office of the Directorate General of Treasury of North Sumatra Province is still not optimal. This is caused by the arrangement of leave data which is still random and not regular. Apart from that, irregular data arrangement also hinders the optimization of employees' work. Therefore, to make data collection on employee leave more effective, the author reconstructed the data collection on employee leave at the Regional Office of the Directorate General of Treasury of North Sumatra Province.
Analisis Penerapan Sistem Akuntansi Pemerintahan Pada Dinas Perindustrian, Perdagangan Energi Dan Sumber Daya Mineral Provinsi Sumatera Utara Elsa Putri; Kusmilawaty Kusmilawaty
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 2 (2024): April : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i2.1269

Abstract

This research aims to determine the implementation of the government accounting system in the department of industry, energy trade and mineral resources in North Sumatra province. This research uses a quantitative approach using primary and secondary data. Primary data was taken from interviews with 24 respondents who worked at the North Sumatra Province Office of Industry, Energy Trade and Mineral Resources, and secondary data was taken from financial reports. The sampling method used is convenience sampling. The research results show that the percentage obtained from calculating the answers is 84.10% of the answers stating "Yes". Meanwhile, 9.66% of interview answers stated "No" and 6.25% stated "Don't Know". This means that it can be concluded that the implementation of the government accounting system and the quality of regional financial reports at the Sumatra Province Office of Industry, Trade, Energy and Mineral Resources North is very good.
Pengaruh Kejelasan Sasaran Anggaran Dan Pengendalian Akuntansi Terhadap Akuntabilitas Kinerja Pada Dinas Perindustrian, Perdagangan Energi Dan Sumber Daya Mineral Provinsi Sumatera Utara Elsa Pinika Putri Purba; Kusmilawaty Kusmilawaty
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1490

Abstract

This research aims to determine the effect of clarity of budget targets, accounting control, on the accountability of government agency performance in the North Sumatra Industry, Energy Trade and Mineral Resources Department. This research uses quantitative methods with an associative approach, data collection techniques using questionnaires and the population and sample in this research are the entire office apparatus organization and heads of sections/Departments of Industry, Energy Trade and Mineral Resources of North Sumatra Province consisting of the Finance Sub-Section, Head of the Program and Planning Sub-Division, as many as 30 employees with a sampling technique using saturated sampling technique. Data were analyzed using multiple linear regression methods. The results of the partial test hypothesis show that Clarity of Budget Targets has a positive effect on the Performance Accountability of Government Agencies of the Department of Industry, Energy Trade and Mineral Resources of North Sumatra Province, while Accounting Control has no effect on the Performance Accountability of Government Agencies of the Department of Industry, Energy Trade and Mineral Resources of Sumatra Province North.
Analisis Kas Kecil Dalam Sistem Akuntansi Kas Pada PT Paya Pinang Wifka Yunita; Kusmilawaty Kusmilawaty
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1349

Abstract

The formation and use of cash is a delegation of authority to petty cash holders to pay directly for relatively small cash expenditures. This research aims to analyze procedures for the formation, accountability and filling of petty cash at PT. PD. Paya Pinang. This research uses qualitative methods with primary data sources. Data collection by interviews and documentation in the form of recording procedural data contained in the procedure book which is kept in the finance section. The results of this research show that petty cash in the cash accounting system at PT. PD Paya Pinang's formation, accountability and replenishment procedures have been carried out efficiently and effectively using a fixed fund system (Imprest find) because it has gone through the procedures established by the company.
Analisis Sistem Pembuatan Paspor pada Kantor Imigrasi Kelas II TPI Tanjung Balai Asahan Amira Salsabila Afra Sihombing; Kusmilawaty Kusmilawaty
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1653

Abstract

The aim of this research is to determine the passport making system at the TPI Tanjung Balai Asahan Class II Immigration Office. The approach used in this research is descriptive qualitative with data sources using primary data obtained through observation and interviews. The results of this research indicate that the passport making system at the TPI Tanjung Balai Class II Immigration office can be said to be not good. This can be seen from the many complaints from the public. Regarding that, not all people are allowed to register for a passport directly at the immigration office and it is only allowed for people aged 50 years and over. Another complaint made by the public to Customer Care is the difficulty of logging into the existing application system, which is only opened once a week, namely on Fridays at 18.00 WIB. Then another complaint is the long queue for processing online passport applications and the long passport processing process. Therefore, it can be recommended to increase the M-Passport registration schedule, provide information on using the system for making passports online so that problems do not occur, and improve the quality of passport making services so that the passport making process does not take a long time.
Pengaruh Biaya Produksi Dan Penjualan Terhadap Laba Perusahaan : (Studi Kasus Pada PT. Surya Utama Agrolestari Kota Jambi) Ara Yustika Br.Ginting; Nur Ahmadi Bi Rahmani; Kusmilawaty Kusmilawaty
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1717

Abstract

This study aims to determine the effect of production costs and sales on the profit of PT Surya Utama Agrolestari in 2017-2020. The type of research used is quantitative research with a deductive approach by having assumptions to test the theory. The data source used is secondary data with data analysis techniques that use classical assumption tests with normality, multicollinearity, heteroscedasticity and autocorrelation tests, the second is multiple linear regression tests and hypothesis testing with t tests, f tests and tests, so that in this study the data used are production costs, sales and company profits from 2017-2020 PT. Surya Utama Agrolestari. The results showed that there is a positive effect of production costs on company profits, which is known to have a significant value of 0.000 <0.05. Sales have a negative effect on company profits, which is known to be a significant value of 0.251> 0.05. Then production costs and sales together (simultaneously) have a positive and significant effect on company profits which is worth 0.000 <0.05.
Analisis Penerapan Akuntansi Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) dan Kegunaan Informasi Akuntansi Siti Salma Sitio; Yenni Samri Juliati; Kusmilawaty Kusmilawaty
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i4.1036

Abstract

This research aims to find out whether accounting based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) has been implemented and whether the use of accounting information in Micro, Small and Medium Enterprises (UMKM) in Laut Dendang Village has been implemented. This research was conducted using qualitative methods with a descriptive approach. Data collection techniques in this research used observation, interview and documentation techniques. The types of data used are primary and secondary data as research data sources. The analysis technique used is data reduction, data presentation and drawing conclusions. Based on data analysis, the research results show that accounting based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) has not been applied to MSMEs in Laut Dendang Village. Even though MSME actors already have financial report records, the recording carried out is still simple and only in accordance with the understanding of each MSME actor. Several MSME players have also implemented the use of accounting information as evaluation material and consideration in making business decisions.
Analisis Du Pont System Untuk Mengukur Kinerja Keuangan Perusahaan Dalam Perspektif Islam: (Studi Pada Pt Midi Utama Indonesia Tbk (Alfamidi) Siti Nurhafizah; Zuhrinal M. Nawawi; Kusmilawaty Kusmilawaty
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1294

Abstract

In analyzing the company's financial performance can be done using the Du Pont System method. Du Pont System is a chart designed to show the return on assets obtained from multiplying the profit margin by the total turnover of total assets. The purpose of this study was to determine the factors that caused the decline in financial performance using the Du Pont System method at PT Midi Utama Indonesia Tbk (Alfamidi). This research was conducted with qualitative descriptive analysis method. The object of this research is the audited financial statements of PT Midi Utama Indonesia Tbk (Alfamidi) for the period 2018 to 2022. Data collection was carried out using the documentation method. The data analysis technique used in this research is descriptive qualitative. The results of the analysis can be concluded that from the level of Net Profit Margin for five years, namely from 2018 to 2019 and from 2021 to 2022, it can be said that it has increased even though in 2020 there was a decrease and the company's performance is quite good because in these five periods the company has never experienced losses, from the level of Asset Turn Over for five years, namely from 2018 to 2019 and from 2021 to 2022
Analisis Piutang Usaha Pada PT. Pelabuhan Indonesia (Persero) Regional 1 Cabang Kuala Tanjung Nadia Anzani; Kusmilawaty Kusmilawaty
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1348

Abstract

This research aims to analyze the receivables management system at PT. Pelabuhan Indonesia (Persero) Regional 1 Kuala Tanjung Branch is located on Jalan Pelabuhan No. 1 Kuala Tanjung, Sei Suka District, Batu Bara Regency. The type of data collected is qualitative data with descriptive methods. Data collection techniques in this research are observation, interviews and documentation. The source of the data obtained is secondary data in the form of documents or historical reports that have been compiled in an archive. This research uses the analytical method used, namely Analysis: The average collection period has not passed 90 days so it is still effective, the Receivable Turn Over (RTO) has not passed 15 times the trade receivable turnover so it is still in good condition, and the average age If the accounts receivable/Avarage Collection Period (ACP) is less than 8 days old, the trade receivables are still effective. The results of this research show that PT. Pelabuhan Indonesia (Persero) Regional 1 Kuala Tanjung Branch, management of the company's trade receivables is still effective.
Analisis Penerapan Target Costing dalam Upaya Mengoptimalkan Perolehan Laba pada UMKM Melvi’s Cake Salimah Salimah; Tuti Anggraini; Kusmilawaty Kusmilawaty
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 2 (2024): April: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i2.2313

Abstract

Target costing is a cost management planning strategy to reduce costs. This method is done by doing value engineering or eliminating inefficient costs. This study aims to analyze cost management and targeted profit improvement at UMKM Melvi`s Cake, so that it can help UMKM Melvi`s Cake businesses in planning to increase profits. This type of research is qualitative using descriptive analysis. The object of research is UMKM Melvi`s Cake. The data analysis technique used is by analyzing the production process, analyzing product prices with competitors and implementing the target costing method. The results of the study show that the Melvi`s Cake MSME business can increase profits by applying the target costing method. The application of target costing is carried out through a value engineering process consisting of the stages of purchasing eggs from one supplier and buying from another, purchasing a cheaper quantity of flour, and reducing packaging costs. Through this process, the company saved costs of Rp. 1,744,000 which previously amounted to Rp. 1,935,000. for the production of celebration cakes or Party Cake every day. With these savings, Melvi`s Cake MSME was able to optimize the desired sales profit by 31%, from previously only being able to get a sales profit of 29%.
Co-Authors Alfin Hasan Ansari Ritonga Amira Salsabila Afra Sihombing Anggiya Suci Ramadhani Ara Yustika Br.Ginting Batrisyia Alfaini Syabri Dedy Damhuri Denisa Felia Putri Munthe Dinda Ardena Elfa Fitriani Elsa Pinika Putri Purba Elsa Putri Gita Ayu Pratama Helen Sartika Hotbin Hasugian Laksono Trisnantoro Marliyah Muhammad Arif Nadia Anzani Nadinda Tefa NUR AHMADI BI RAHMANI Rahmalisa Oktadila Rizky Nurul Huda Ryan Irwansyah Pasaribu Salimah Salimah Siti Nurhafizah Siti Salma Sitio Siti Tasya Zulaikha Harahap Tia Yosiska Tia Yosiska Tuti Anggraini Wifka Yunita Yenni Samri Juliati Yenni Samri Juliati Nasution Yuni Tirtasari Siallagan Zuhrinal M. Nawawi