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All Journal Jurnal Terapan Abdimas Asian Journal of Community Services (AJCS) Journal of Accounting Research, Organization and Economics (JAROE)
Cut Afrianandra, Cut
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Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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PELATIHAN AKUNTANSI DAN PENYUSUNAN LAPORAN KEUANGAN BAGI MANAJER DAN STAF KEUANGAN KOPERASI USAHA PENANAMAN DAN PENGOLAHAN KOPI DI KABUPETEN ACEH TENGAH DAN BENER MERIAH BZ, Fazli Syam; Iskandarsyah, Iskandarsyah; Evayani, Evayani; Afrianandra, Cut
Jurnal Terapan Abdimas Vol 3, No 2 (2018)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (815.119 KB) | DOI: 10.25273/jta.v3i2.2801

Abstract

Abstract. The accounting and financial reporting training aims to provide knowledge (methods / techniques) and accounting practices that start from the accounting cycle in preparing financial statements for cooperative managers and finance staff towards transparent, accountable, accountable, self-sustaining and transparent cooperative governance justice. The cooperative must have a reliable and valid financial management system so that cooperative management that is familial and mutual cooperation requires the active participation and participation of all stakeholders.The training was conducted at the Coffe and Coffeemaking Cooperative in Central Aceh and Bener Meriah Regency involving 45 participants from 13 cooperatives consisting of Managers and Finance Staff. The training was conducted for 3 (three) dated March 17 - 19, 2017. In the initial phase, training needs analysis has been done to obtain preliminary information about understanding and accounting practices in the targeted cooperatives.The final outcomes of training for cooperatives are the preparation of the Preliminary Balance Sheet and the Financial Statements of Cooperatives for the period of December 31, 2016 and the continuing recording of transactions for the period of 2017 until the preparation of the Financial Statements of December 31, 2017.Keywords: Accounting, Financial Statement, Cooperative, Governance  Abstrak.Pelatihan akuntansi dan penyusunan laporan keuangan ini bertujuan untuk memberikan pengetahuan (metode/teknik) dan praktik akuntansi yang dimulai dari siklus akuntansi dalam menyusun laporan keuangan bagi para manajer dan staf keuangan koperasi guna menuju tata kelola koperasi yang transparan, akuntabel, bertanggungjawab, mandiri, dan berkeadilan. Koperasi harus memiliki sistem manajemen keuangan yang handal dan valid sehingga tata kelola koperasi yang bersifat kekeluargaan dan gotong royong menuntut peran dan partisipasi aktif dari seluruh anggota (stakeholder). Pelatihan ini dilakukan pada Koperasi Usaha Penamanan dan Pengolahan Kopi di Kabupaten Aceh Tengah dan Bener Meriah yang melibatkan 45 orang peserta dari 13 Koperasi yang terdiri dari Manajer dan Staf Keuangan. Pelatihan dilakukan selama 3 (tiga)  tanggal 17 – 19 Maret 2017. Pada tahap awal telah dilakukan analisis kebutuhan pelatihan guna mendapatkan informasi awal tentang pemahaman dan praktik akuntansi pada koperasi yang disasar.Dampak akhir (outcome) dari pelatihan bagi koperasi adalah tersusunnya Neraca Awal dan Laporan Keuangan Koperasi untuk periode 31 Desember 2016 dan berlanjutnya pencatatan transaksi periode tahun 2017 sampai tersusunan Laporan Keuangan 31 Desember 2017.Kata Kunci: Akuntansi, Laporan Keuangan, Koperasi, Tata Kelola
Factors Affecting Performance in Companies with High Agency Costs Linda, Linda; Afrianandra, Cut; Fitria, Ana; Yulia, Aida
Journal of Accounting Research, Organization and Economics Vol 3, No 1 (2020): JAROE, Vol.3 No.1 April 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v3i1.16430

Abstract

Objective This research focuses on manufacturing companies with high growth rates, as measured by the Tobins'Q proxy. The high growth of a company is closely related to higher agency costs, compared to companies with low growth rates. We investigate the influence of the board of commissioners, directors, audit committees, bid-ask spreads on the high agency costs of manufacturing companies listed on the Indonesia Stock Exchange. The indicator of agency costs in this study are the EXPR and AUR ratios. Design/methodology The population of this study are manufacturing companies listed on the Indonesia Stock Exchange. Purposive random sampling resulted 111 samples of companies with high growth rates. This study uses multiple linear regression analysis. The first analysis with EXPR independent variable and the second analysis with AUR independent variable, both variables could be used as agency cost indicators. Results The result reveals that the board of commissioners and directors have a positive effect on the agency costs, which are measured by the EXPR and AUR ratios while the audit committee has a negative significant effect on the high agency costs as measured by the EXPR ratio. Moreover, bid-ask spread as a control variable has a significant positive effect on AUR. The presence of monitoring quality, pressure, reputation of the board of commissioners and audit committee will reduce the types of management policy which may increase agency conflict.
Value at Risk of Sukuk Ijarah and Mudharabah in Indonesia Mutia, Evi; Rahmawaty, Rahmawaty; Afrianandra, Cut
Journal of Accounting Research, Organization and Economics Vol 1, No 1 (2018): JAROE, Vol.1 No.1 August 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v1i1.10751

Abstract

Objective Sukuk is one of financial instrument that is compliant with Islamic Sharia law. Sukuk is popularly being used as a funding mechanism by the governments and corporations throughout the Muslim world and other countries. The aim of this study is to investigate risk structure of sukuk ijarah and mudharabah in Indonesia. Design/methodology This study using Value at Risk (VaR) framework with an independent model analysis of t-test samples. VaR is a method of assessing the risk that uses standard statistical techniques routinely used in other technical fields. Formally, VaR is the maximum loss over a target horizon such that there is a low, pre-specified probability that the actual loss will be larger. Samples of this study were 21 companies that issued sukuk ijarah and mudharabah listed on the Indonesia Stock Exchange.Results The results indicate that sukuk ijarah have a lower level of risk than sukuk mudharabah. By identifying the sukuk risk, it should enable stakeholders to address related funding issues.Keywords Islamic Finance, Sukuk, Ijarah, Mudharabah, Value At Risk
Training in Marketing Strategies through Digital Marketing for Scaling Up Businesses of Silver Craft SMEs in Banda Aceh City Lautania, Maya Febrianty; Darwanis, Darwanis; Ariani, Nita Erika; Linda, Linda; Afrianandra, Cut; Fitri, Meutia
Asian Journal of Community Services 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/ajcs.v3i1.6828

Abstract

In today's digital era, digital marketing strategies are crucial, particularly for Small and Medium Enterprises (SMEs). The primary objective of this training is to equip participants with essential knowledge and skills for implementing effective digital marketing strategies, with the ultimate goal of enhancing the business scale of SMEs. Conducted over two days, from October 9 to 10, 2023, the training emphasized introducing and teaching various digital marketing applications, such as Facebook and Instagram. It also provided guidance on creating engaging content for marketing their products. By the end of the training, the participant, CV Taufik Perak, had successfully established digital marketing accounts on several social media platforms.
Co-Authors . Iskandarsyah Aida Yulia, Aida Ana Fitria BZ, Fazli Syam Darwanis Darwanis Evayani, Evayani Evi Mutia Fitri, Meutia Linda Linda Maya Febrianty Lautania Nita Erika Ariani Rahmawaty, Rahmawaty