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<![CDATA[ANALISIS MANUFACTURING CYCLE EFFECTIVENESS (MCE)UNTUK MENINGKATKAN COST EFFECTIVE DANMENGURANGI NON VALUE ADDED: (STUDI KASUS PADA PT. IMA MONTAZ SEJAHTERA- LHOKSEUMAWE) ]]>
<![CDATA[Yunita, Nur Afni]]>;
<![CDATA[Ulfa, Cut Nurlaila]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2018): Februari 2018 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v6i1.1824
<![CDATA[This study aims to analyze the size of the effectiveness of the production process or known as manufacturing cycle effectiveness (MCE) to increase cost effective and reduce non valueadded activity at PT. Ima Montaz Sejahtera- Lhokseumawe. The research method used is Mix Method, which combines quantitative data analysis method and qualitative descriptive analysis with a case study approach. Data collection is conducted by interviews and documentation studies. The result show that MCE is 56,36%. The MCE size shows that there are still non value added activities that occur in the production process, so the management of PT. Ima montaz Sejahtera can plan a reduction program for non value added activity.]]>
<![CDATA[ANALISIS PENERAPAN STANDAR AKUNTANSI SYARIAH PSAK NO.101 TERHADAP PENGELOLAAN TRANSAKSI KEUANGAN DI BANK SYARIAH (STUDI PADA BANK BRI SYARIAH CABANG LHOKSEUMAWE) ]]>
<![CDATA[Yunita, Nur Afni]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v7i1.1836
<![CDATA[The purpose of this study was to find out how the application of sharia accounting standards to the management of financial transactions and comparison of application of sharia accounting standards applied by PT. Bank BRI Syariah, Branch of Lhokseumawe with PSAK NO.101. The object of this research was PT. Bank BRI Syariah, Branch of Lhokseumawe. This research was conducted by using qualitative descriptive method through a case study at PT. Bank BRI Syariah, Branch of Lhokseumawe. The data used were primary data in the form of an interview. The results of this study indicated that there was no significant difference between the implementation of sharia accounting standards applied by Bank BRI Syariah, Branch of Lhokseumawe with PSAK NO.101.]]>
<![CDATA[ANALISIS PERBEDAAN KOMITMEN PROFESIONAL DAN SOSIALISASI ANTISIPATIF MAHASISWA BIDIKMISI DAN NON-BIDIKMISI PADA HUBUNGANNYA DENGAN WHISTLEBLOWING ]]>
<![CDATA[Yusra, Muhammad]]>;
<![CDATA[Yunita, Nur Afni]]>;
<![CDATA[Nurhasanah, Nurhasanah]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2021): Februari 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v9i1.3546
<![CDATA[This study aims to look at the effect of professional commitment and anticipatory socialization of bidikmisi and non-bidikmisi accounting students at Malikussaleh University on its relationship with whistleblowing. In addition, this study also aims to see differences in the level of professional commitment and anticipatory socialization between students of Bidikmisi and non-Bidikmisi Accounting at Malikussaleh University. Sampling in this study using the Slovin formula is a sampling technique that uses a critical value or accuracy limit of 0.1, so that the sample obtained in this study amounted to 90 respondents from a total population of 286 students. This study uses multiple regression analysis techniques with hypothesis testing using the SPSS 22 program. The results show that professional commitment and anticipatory socialization affect whistleblowing, as well as differences in the level of professional commitment and anticipatory socialization between bidikmisi and non-bidikmisi students at Malikussaleh University]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Pengungkapan Akuntansi Sumber Daya Manusia pada Perusahaan Perbankan di Indonesia Periode 2016-2018 ]]>
<![CDATA[Nur Afni Yunita]]>;
<![CDATA[Yuni Mauliza]]>
<![CDATA[ INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia Vol. 3 No. 4 (2020): INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia - Edisi September 2020 ]]>
Publisher : <![CDATA[Forum Inovasi Bisnis dan Manajemen ]]>
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DOI: 10.31842/jurnalinobis.v3i4.154
<![CDATA[This study aims to determine the effect of profitability, product diversification, concentration of share ownership and institutional ownership on the disclosure of human resource accounting in banking companies in Indonesia. The number of samples used in this study were 20 companies with a total of 60 data. The data analysis technique used is multiple linear regression analysis. The partially results showed are the variables of profitability, concentration of share ownership and institutional ownership had no effect on disclosure of human resource accounting. Meanwhile, the product diversification variable has significant effect on human resource accounting disclosure]]>
<![CDATA[PENGARUH REPUTASI UNDERWRITER, PERSENTASE SAHAM YANG DITAWARKAN KE PUBLIK, DAN PENGGUNAAN DANA IPO UNTUK INVESTASI TERHADAP TINGKAT UNDERPRICING SAHAM SYARIAH PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2013-2016 ]]>
<![CDATA[Nur Afni Yunita]]>;
<![CDATA[Muftia Chairunnisa]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2017): Agustus 2017 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v5i2.1817
<![CDATA[This study aims to examine the influence of underwriter reputation, the percentage of shares offered to the public and the use of IPO funds for investment to the level of underpricing of Islamic shares in companies conducting IPOs in 2013-2016. The sampling technique used is a purposive sampling in which the selection of samples based on certain criteria, so that the sample obtained in this study are 33 companies from a population of 342 companies. The dependent variable in this study is underpricing, while the independent variable is the underwriter's reputation, the percentage of shares offered to the public, and the use of IPO funds for investment. This study uses multiple regression analysis with hypothesis testing using SPSS 16 for Windows. The results show that the Underwriter reputation does not significantly influence the underpricing of sharia shares. The percentage of shares offered to the public does not significantly influence the underpricing of Islamic shares and the use of IPO funds for investment does not significantly influence the underpricing of Islamic shares.]]>
<![CDATA[ANALISIS MANUFACTURING CYCLE EFFECTIVENESS (MCE)UNTUK MENINGKATKAN COST EFFECTIVE DANMENGURANGI NON VALUE ADDED: (STUDI KASUS PADA PT. IMA MONTAZ SEJAHTERA- LHOKSEUMAWE) ]]>
<![CDATA[Nur Afni Yunita]]>;
<![CDATA[Cut Nurlaila Ulfa]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2018): Februari 2018 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.29103/jak.v6i1.1824
<![CDATA[This study aims to analyze the size of the effectiveness of the production process or known as manufacturing cycle effectiveness (MCE) to increase cost effective and reduce non valueadded activity at PT. Ima Montaz Sejahtera- Lhokseumawe. The research method used is Mix Method, which combines quantitative data analysis method and qualitative descriptive analysis with a case study approach. Data collection is conducted by interviews and documentation studies. The result show that MCE is 56,36%. The MCE size shows that there are still non value added activities that occur in the production process, so the management of PT. Ima montaz Sejahtera can plan a reduction program for non value added activity.]]>
<![CDATA[ANALISIS PERBEDAAN KOMITMEN PROFESIONAL DAN SOSIALISASI ANTISIPATIF MAHASISWA BIDIKMISI DAN NON-BIDIKMISI PADA HUBUNGANNYA DENGAN WHISTLEBLOWING ]]>
<![CDATA[Muhammad Yusra]]>;
<![CDATA[Nur Afni Yunita]]>;
<![CDATA[Nurhasanah Nurhasanah]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2021): Februari 2021 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v9i1.3546
<![CDATA[This study aims to look at the effect of professional commitment and anticipatory socialization of bidikmisi and non-bidikmisi accounting students at Malikussaleh University on its relationship with whistleblowing. In addition, this study also aims to see differences in the level of professional commitment and anticipatory socialization between students of Bidikmisi and non-Bidikmisi Accounting at Malikussaleh University. Sampling in this study using the Slovin formula is a sampling technique that uses a critical value or accuracy limit of 0.1, so that the sample obtained in this study amounted to 90 respondents from a total population of 286 students. This study uses multiple regression analysis techniques with hypothesis testing using the SPSS 22 program. The results show that professional commitment and anticipatory socialization affect whistleblowing, as well as differences in the level of professional commitment and anticipatory socialization between bidikmisi and non-bidikmisi students at Malikussaleh University]]>
<![CDATA[ANALISIS PENERAPAN STANDAR AKUNTANSI SYARIAH PSAK NO.101 TERHADAP PENGELOLAAN TRANSAKSI KEUANGAN DI BANK SYARIAH (STUDI PADA BANK BRI SYARIAH CABANG LHOKSEUMAWE) ]]>
<![CDATA[Nur Afni Yunita]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2019): Februari 2019 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business ]]>
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DOI: 10.29103/jak.v7i1.1836
<![CDATA[The purpose of this study was to find out how the application of sharia accounting standards to the management of financial transactions and comparison of application of sharia accounting standards applied by PT. Bank BRI Syariah, Branch of Lhokseumawe with PSAK NO.101. The object of this research was PT. Bank BRI Syariah, Branch of Lhokseumawe. This research was conducted by using qualitative descriptive method through a case study at PT. Bank BRI Syariah, Branch of Lhokseumawe. The data used were primary data in the form of an interview. The results of this study indicated that there was no significant difference between the implementation of sharia accounting standards applied by Bank BRI Syariah, Branch of Lhokseumawe with PSAK NO.101.]]>
<![CDATA[ANALISIS PERLAKUAN AKUNTANSI ASET BIOLOGIS TINJAUAN TEORITIS ADOPSI IAS 41 ]]>
<![CDATA[Nur Afni Yunita]]>;
<![CDATA[Nur Ramadani]]>
<![CDATA[ E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 20, No 1 (2019): April ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Malikussaleh ]]>
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DOI: 10.29103/e-mabis.v20i1.389
<![CDATA[This study animed to determine how the treatment of biological assets in PTPN IV and the comparison of the tretment of biological assets based on the standars applied by PTPN IV with IAS 41. The objects in this study were the treatment of biological assets in PTPN IV. The research method used was descriptive qualitative research. The reseults of this study indicated that the recongnition, presentation, and disclosure for biological assets at PTPN IV was in accordance with IAS 41, but for measuring biological assets using the acquisition price while IAS 41 measures biological assets using fair value.]]>
<![CDATA[PENGARUH ASIMETRI INFORMASI, KEEFEKTIFAN PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI DAN KOMPETENSI TERHADAP KECENDERUNGAN FRAUD DALAM PENGELOLAAN KEUANGAN DESA DI PEMERINTAH KOTA LHOKSEUMAWE ]]>
<![CDATA[Nur Afni Yunita]]>;
<![CDATA[Muhammad Yusra]]>;
<![CDATA[Rany Gesta Putri Rais]]>
<![CDATA[ JURNAL EKONOMIKA INDONESIA Vol 11, No 1 (2022): Ekonomika Indonesia ]]>
Publisher : <![CDATA[LPPM Universitas Malikussaleh – Indonesia ]]>
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DOI: 10.29103/ekonomika.v11i1.7686
<![CDATA[This research aims to determine the influence of information asymmetry, internal control, organizational commitment, and competence to the tendency of fraud in village financial management in Lhokseumawe City Government. The study used primary data in the form of questionnaires. The data analysis methods used are instrument tests and classical assumption tests as well as multiple linear regression tests using the help of SPSS version 26 software. The results of the partial test obtained that information asymmetry and competence had a positive but insignificant effect on the tendency of fraud in the financial management of the village in Lhokseumawe city government. Meanwhile, internal control has a negative but insignificant effect on the tendency of fraud in the management of village funds in Lhokseumawe city government, while organizational commitment negatively affects the tendency of fraud in village financial management in Lhokseumawe city government.]]>
