Arnida Wahyuni
Universitas Islam Negeri Sumatera Utara

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Analisis Kinerja Keuangan Perkebunan terhadap Standar SOP di PT. Perkebunan Nusantara III Kebun Bandar Selamat Cici Putri Ardyanti; Arnida Wahyuni
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20512

Abstract

The research will discuss the Analysis of Plantation Financial Performance Against SOP Standards at PT. Perkebunan Nusantara III Kebun Bandar Selamat. This research was conducted using qualitative methods. As part of this investigation, operational activities and identification results were analyzed. This study was conducted through interviews, observations and document analysis to analyze the financial performance of the plantations based on the SOP standards of PT Perkebunan Nusantara III Kebun Bandar Selamat. This study shows the results or results achieved by the company's management in effectively performing the company's asset management functions within a certain period of time. In this way, the company can improve its financial performance better than the operating standards, so the company can also evaluate each improvement and provide the correct response measures, and provide guidance for formulating financial performance based on the evaluation of financial performance. The right decisions of a company can determine its sustainability.
IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH DENGAN INVESTASI TERHADAP KINERJA PEMERINTAH DALAM TINJAUAN ISLAM (STUDI KASUS DESA ULUMAHUAM) Yungki Sutarno; Hendra Harmain; Arnida Wahyuni
Jurnal Ilmiah Ekonomi Islam Vol 9, No 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.8955

Abstract

In this case it refers to the village government in an effort to implement SAP by investing in government performance. The investment made greatly influences the image of the community's environmental assessment of the performance of the village government, which then becomes a benchmark for considering the achievement of this leadership. This study aims to find out how the implementation is carried out by the Ulumahuam Village Government, because there are some uniqueness or differences that occur in the Village Government in general where the hypothesis includes the level of concern, wisdom, creativity and innovation possessed by the Ulumahuam Village Government. This research methodology is quantitative with a qualitative descriptive approach, where the focus of this research is to explore the specific problems of research subjects from all aspects of personality related to the object of research, this research is also often called casuistic research. The results showed that the significance value (0.817) > 0.05 means that there is no effect of the application of government accounting standards by investment on government performance or in other words it can be concluded that the application of SAP through investment is not in accordance with government performance.