Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce
Daffa Ulhaq
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science

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

Found 2 Documents
Search

 1 
Penerapan Akuntansi Pertanggungjawaban sebagai Alat Penilaian Kinerja Pusat Biaya Wasih Latuh Rahmi; Daffa Ulhaq; Nurkhofifah Nst
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to compare and evaluate how to use the answer accounting system to measure how a company's management capabilities are. This journal uses qualitative research methods by expressing an estimate by evaluating, reviewing, then making conclusions for problems that occur as temporary answers. As for the results in this journal it is known that when it was implemented, the organizational structure of PT. Bangun Kubah Sarana has clearly shown that the authorities and responsibilities are according to organizational levels, but the central code has not yet been established, the budgeting system is carried out using the Bottim Up Budgeting method, which starts from the lowest manager level and continues to the highest level, which is explained in detail. In the preparation of accountability reports on the cost account code, there is still no separation between controlled and uncontrollable costs. Therefore, in order to implement an accounting system, it is necessary to separate controllable costs from uncontrollable costs, while the results of the analysis in this journal show that by implementing a responsibility accounting system, management will more easily evaluate performance.
Analisis Kesiapan Penerapan Laporan Keuangan Berdasarkan Interpretasi Standar Akuntansi Keuangan (ISAK) 35 (Studi Kasus Di Yayasan Pendidikan SMP SMA Islam Cendekia El Hakim Banda Aceh) Daffa Ulhaq; Saparuddin Saparuddin; Aqwa Naser Daulay
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 4 (2023): Desember : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i4.1778

Abstract

This research is to determine the Readiness for Implementing Financial Reports Based on the Interpretation of Financial Accounting Standards (ISAK) 35 at the El Hakim Islamic Scholar High School Middle School Education Foundation Banda Aceh. This research uses qualitative research methods and data collection techniques using interview and documentation techniques. This research uses data collection techniques by means of interviews by interviewing several workers at the El Hakim Islamic Scholar Middle School Banda Aceh. The results of this research. The El Hakim Islamic Scholar Middle School Education Foundation has prepared financial reports every month but the financial reports presented are only limited to information on income and cash expenditures of the El Hakim Islamic Scholar Middle School Middle School Education Foundation. The financial reports presented by the El Hakim Islamic High School Middle School Education Foundation are not in accordance with financial reporting standards in accordance with the Interpretation of Financial Accounting Standards (ISAK) 35. This is proven by the form of financial reports prepared by the El Hakim Islamic High School Middle School Education Foundation only limited to information on cash income and expenditure without any information on comprehensive income reports, financial position reports, cash flow reports, reports on changes in net assets, and notes to financial reports. Meanwhile, the Islamic Scholar El Hakim Middle School Middle School Education Foundation was initially not fully ready to implement financial reports in accordance with the Interpretation of Financial Accounting Standards (ISAK) 35.
Co-Authors Aqwa Naser Daulay Nurkhofifah Nst Saparuddin Saparuddin Wasih Latuh Rahmi