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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Jurnal Ilmu Komunikasi dan Sosial Politik Jurnal Intelek Insan Cendikia
Syifa Amelia
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Analisis Pengakuan dan Pengukuran Aktiva Tetap Pada PT. Waskita Karya Pusat Jakarta Shafa Amalia; Syifa Amelia; Melvietha Ocyanie Velenchya; Nur Ayu Oktafiani; Hafiah Salma
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i3.1606

Abstract

Fixed assets are factors that greatly support a company’s business success. Fixed assets enable the operational activities of a company to run well and smoothly. The treatment of fixed assets in an entity must be ajusted to the applicable standards, namely the Financial Accounting Standart (PSAK) Number 16, because fixed assets will be recorded in the financial statements. The objective of this research is to know the accounting treatment must be in accordance with PSAK No.16 at PT. Waskita Karya Jakarta so as not mislead its users..The type of research that is done is descriptive research. Based on the results of research conducted, the company set the acquisition price for fixed assets sometimes does not occur uniformity for the acquisition price of fixed assets, the management company has never done or acknowledge the decline and write-off of fixed assets while the method of depreciation is done every year against all types of assets using straight-line depreciation method consistently each year by applying the straight-line method and not deviating from generally accepted accounting standards and any purchase of fixed assets for the operations of the company are recorded at historical cost as the basis for measuring its fixed assets.
Analisis Harga Pokok Pesanan Terhadap Penentuan Harga Pokok Produksi dengan Metode Variabel Costing pada Pt. Makmur Delfia Uli Damayanti Siagian; Anik Nurmawati; Merina Tinta Fatrissia; Syifa Amelia; Sabrina Octaviani
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 1 (2025): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3479

Abstract

This study analyzes the application of the order costing method with a variable costing approach at PT Makmur, a manufacturing company engaged in the beverage cup industry. Accurate determination of the cost of goods manufactured is crucial to support strategic decision making, profit optimization, and management of company resources. This research uses a literature study method with a qualitative approach to explore in-depth understanding related to the calculation of production costs. The results of the analysis show that the variable costing method provides benefits in identifying contribution margins and controlling variable costs, while the full costing method tends to produce a more comprehensive estimate of production costs by including fixed costs. The findings indicate a significant difference in net profit between the two methods, which has an impact on selling pricing decisions and production strategies. The implication of this study is that it provides practical guidance for PT Makmur and similar companies to choose a costing method that suits financial and operational objectives, and improve competitiveness through more efficient cost management.
Teori Uses and Gratifications terhadap Kecenderungan Kecanduan Informasi dan Hiburan di Sosial Media TikTok pada Generasi Z Meliya Jayanti; Syifa Amelia; M Iqbal Hilmi; Dieo Kusumaatmaja; M Adnan Reihan; H Eko Purwanto
Jurnal Ilmu Komunikasi Dan Sosial Politik Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jiksp.v3i1.3130

Abstract

This study is a literature review aimed at analyzing the relationship between the Uses and Gratifications theory and the tendency toward information and entertainment addiction on the TikTok social media platform among Generation Z. TikTok, as a highly popular short-form video platform, has become a medium capable of fulfilling various user needs, such as entertainment, information, social interaction, and self-identity formation. Using the Uses and Gratifications approach, this study examines five relevant journals that explore the motives, needs, and satisfaction of TikTok users. The findings reveal that Generation Z actively and selectively uses TikTok to fulfill their cognitive, affective, social, and practical needs. The personalized algorithm and diverse content make TikTok highly adaptive to user preferences. However, the high intensity of use also has the potential to trigger addiction, especially when these needs are constantly fulfilled instantly. Thus, the Uses and Gratifications theory not only explains the motives behind TikTok usage but also provides insight into the risks of excessive use among this digital native generation.
STRATEGI IMPLEMENTASI PENDIDIKAN MULTIKULTURAL DI ERA GLOBALISASI Anton, Anton; Siti Jamilah; Desi Fitriani; Syifa Amelia; Irwan Kholid Firmansyah
Jurnal Intelek Insan Cendikia Vol. 1 No. 10 (2024): Desember 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Era globalisasi menghadirkan tantangan sekaligus peluang baru dalam pendidikan, khususnya terkait keberagaman budaya. Pendidikan multikultural menjadi pendekatan strategis untuk membangun harmoni sosial, menghormati perbedaan, dan mempersiapkan peserta didik menghadapi kehidupan di masyarakat yang majemuk. Penelitian ini mengkaji strategi penerapan pendidikan multikultural di era globalisasi dengan fokus pada integrasi nilai-nilai keberagaman dalam kurikulum, pengembangan kompetensi guru, dan penciptaan lingkungan belajar yang inklusif. Hasil penelitian menunjukkan bahwa pendidikan multikultural, jika diterapkan dengan pendekatan yang holistik dan kolaboratif, dapat meningkatkan toleransi, penghormatan, dan pemahaman lintas budaya. Selain itu, teknologi digital berpotensi digunakan untuk memperluas wawasan peserta didik tentang budaya global, sambil tetap menjaga penguatan identitas budaya lokal. Dengan demikian, kolaborasi antara pemerintah, lembaga pendidikan, dan masyarakat menjadi faktor kunci untuk keberhasilan implementasi pendidikan multikultural di era globalisasi.
Co-Authors Anik Nurmawati Anton Anton Delfia Uli Damayanti Siagian Desi Fitriani Dieo Kusumaatmaja H Eko Purwanto Hafiah Salma Irwan Kholid Firmansyah M Adnan Reihan M Iqbal Hilmi Meliya Jayanti Melvietha Ocyanie Velenchya Merina Tinta Fatrissia Nur Ayu Oktafiani Sabrina Octaviani Shafa Amalia Siti Jamilah