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

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PENERAPAN BIAYA KUALITAS DALAM MENINGKATKAN MUTU PRODUK (STUDI KASUS PT PERKEBUNAN NUSANTARA I PKS TANJUNG SEUMANTOH) Larasanti, Dwi Fajerin; Afrianandra, Cut
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

The research objective was to see how the calculation and application of quality costs in improving product quality. The population in this study PKS Tanjung Seuamantoh. This study uses primary data and secondary data by collecting data based on the PKS cost management report. The analysis technique used is descriptive qualitative analysis. The results showed that the quality costs budgeted by the company only consisted of prevention costs and appraisal costs where the realization quality costs and the budget had a difference of 15% to the realized costs, the highest percentage of quality costs was the prevention costs where realization was 92.2% and This budget of 93.3% indicates that the company prevents the occurrence of a bad product before it is detected in the hands of consumers, this shows that the inspection carried out by the company is very strict and is followed by an assessment fee where the realization is 7.8% and is budgeted at 6.7 % of this cost is not too focused because the product produced is in the form of CPO where the quality is determined at the beginning of the production process.
THE EFFECT OF RELATED-PARTY TRANSACTION, PROFITABILITY, LEVERAGE, AND EXECUTIVE EQUITY INCENTIVES ON THE OCCURRENCE OF ACCOUNTING IRREGULARITIES (AN EMPIRICAL STUDY ON NON-FINANCIAL COMPANIES LISTED ON IDX YEAR 2012-2014) Ashdiqa, Cut Chaira; Fahlevi, Heru; Afrianandra, Cut
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 3, No 2 (2018): Mei 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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The purpose of this study is to examine the determinants of accounting irregularities from its management, financial activities, and conditions. Based on fraud triangle theory and agency theory, variables related party transaction, profitability, leverage, and executive equity incentives are hypothesized to affect the occurrence of accounting irregularities. The occurrence of accounting irregularities was measured using dummy variable based on the incidence of financial restatement which resulted from either error or fraud. By using purposive sampling method, this study has drawn sample of 46 companies and 46 matched-pairs from total non-financial companies listed in IDX year 2012-2014. The hypothesis testing is done through binary logistic regression. The result of this study shows that, related party transaction which was measured by the percentage of receivables with related partiesand profitability which was measured by ROA, have a significant positive impact on the occurrence of accounting irregularities. On the other hand, variable leverage measured by debt-to-equity and executive equity incentives measured by managerial ownership arenot significantly affectthe occurrence of accounting irregularities.
ANALISIS PERUBAHAN STRUKTUR BIAYA PADA PROFITABILITAS DALAM PERPINDAHAN DARI COFFEE SHOP KONVENSIONAL KE COFFEE TRUCK Nurzan, T.M Ilham; Afrianandra, Cut; Daud, Rulfah M.
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 11, No 2 (2025): November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v11i2.14032

Abstract

This study aims to examine how changes in cost structure affect the profitability of entrepreneurs transitioning from conventional coffee shops to coffee trucks in Banda Aceh. This research uses a descriptive qualitative method with a case study approach. Data were collected through interviews, observations, and documentation with five coffee truck entrepreneurs selected using convenience sampling. The results show that the shift from coffee shops to coffee trucks significantly reduces fixed costs such as rent, employee salaries, and utilities, while increasing operational flexibility. A more efficient cost structure enhances profitability by minimizing expenses without compromising product quality. Coffee trucks also offer higher mobility, allowing entrepreneurs to reach customers in various strategic locations. Nevertheless, challenges such as location permits and weather conditions remain important considerations. Overall, the change in cost structure from a conventional to a mobile business model has a positive impact on coffee business profitability.
Co-Authors . Iskandarsyah Aida Yulia, Aida Albaihaqi, Ariq Adriel Ana Fitria Ashdiqa, Cut Chaira BZ, Fazli Syam Darwanis Darwanis Evayani, Evayani Evi Mutia Fauziah Aida Fitri Fitri, Meutia Heru Fahlevi, Heru Irmaviyanti, Cut Larasanti, Dwi Fajerin Linda Linda Maghfirah Maghfirah Maya Febrianty Lautania Meutia, Rita Nita Erika Ariani Nurzan, T.M Ilham Rahmawaty, Rahmawaty Resti Handayani, Resti Riskan, Muhammad Azis Rulfah M Daud Rulfah M. Daud Saodah, Aas