Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Fatimah Annisa
Politeknik Negeri Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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

Found 2 Documents
Search

 1 
Peningkatan Efisiensi Biaya Melalui Activity Based Management Fatimah Annisa; Agus Arief Santoso
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 2 (2020): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.673 KB) | DOI: 10.33795/jraam.v4i2.010

Abstract

This research aims to analize cost efficiency enhancement through implementation of Activity Based Management. The data of this research are collected by observation, interview and documentation. As the first step of this analysis production cost was calculated with Activity Based Costing method, then researchers reduce nonvalue added activity with Activity Based Management. This research showed a difference between traditional method (that company is currently executing) and Activity Based Costing method. The results are products SKT, SPM and TIS are valued undercost, while SKM is valued overcost. Activity Based Management implementation has increased efficiency of factory overhead cost without reducing the product quality. Abstrak Penelitian ini mengalisis peningkatan efisiensi biaya produksi melalui implementasi Activity Based Management. Data yang digunakan diperoleh dengan observasi, wawancara, dan dokumentasi. Langkah pertama pada penelitian ini adalah menghitung biaya produksi menggunakan Activity Based Costing, selanjutnya mengurangi aktivitas tidak bernilai tambah dengan Activity Based Management. Hasilnya menunjukkan selisih biaya antara metode tradisional yang diterapkan perusahaan dengan Activity Based Management. Selanjutnya untuk produk SKT, SPM, dan TIS mengalami undercosting, sedangkan SKM mengalami overcosting. Activity Based Management telah meningkatkan efisiensi biaya overhead pabrik tanpa menurunkan kualitas produk.
ANALISIS PENGARUH KINERJA KEUANGAN DAN ISLAMIC CORPORATE SOCIAL RESPONSIBILITY (ICSR) TERHADAP PENGELUARAN ZAKAT PERUSAHAAN (Studi Kasus Bank Umum Syariah di Indonesia Tahun 2017-2021): (Studi Kasus Bank Umum Syariah di Indonesia Tahun 2017-2021) Tathia Rizki Alika; Diana Nurindrasari; Fatimah Annisa
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i1.6317

Abstract

This study aims to analyze the effect of the financial performance and Islamic Corporate Social Responsibility (ICSR) on the corporate zakat in sharia commercial banks in 2017-2021. This study uses a quantitative approach with the population of 15 Islamic Commercial Banks in Indonesia registered with the OJK in 2017-2021. The source of data comes from secondary data in the form of financial statements and annual reports contained in each company's website. The samples are 6 Islamic Commercial Banks obtained by using a purposive sampling method. Data analysis used is a multiple linear regression test. The results of this study indicate that partially ROA has no a significant effect on the company's zakat, ROE has a significant effect on the company's zakat, NOM has no a significant effect on the company’s zakat, and Islamic Corporate Social Responsibility (ICSR) has a significant effect on the company's zakat. Meanwhile, simultaneously, the financial performance and Islamic Corporate Social Responsibility (ICSR) have an effect on the company's zakat.
Co-Authors Agus Arief Santoso Nurindrasari, Diana Tathia Rizki Alika