Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Riset Akuntansi Jurnal Intelek Insan Cendikia
Athaya Hargita
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Penerapan Praktek dan Teori Akuntansi Syariah Berdasarkan Prinsip Syariah Muammar Khaddafi; Nuriani Nuriani; Ria Rama Sari; Nakita Sisilia; Nia Nazwa Aulia Pane; Athaya Hargita
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i4.2634

Abstract

Sharia accounting is Islamic-based accounting that is based on the Quran and al-Hadith as well as ijma' ulama. Advances in the field of Indonesian accounting are recognized by Islamic accounting practices, which is also known as sharia accounting. The concept of sharia accounting describes the teachings of Islam, which influence all aspects of human life, including economics and accounting. The objective of this article is to explain the differences between the principles of conventional accounting and shariah accounting. To achieve this objective, this article uses the literature study method. All information and data in this paper are taken from scientific journals, books, and the internet. The results of the study show that shariah accounting is actually better in many ways than conventional accounting because it describes the conditions of the application of the principles of shariah and conventional accounting.
USE OF MANAGEMENT INFORMATION SYSTEMS TO IMPROVE THE EFFECTIVENESS OF HUMAN RESOURCE MANAGEMENT Ira Wahyuni; Athaya Hargita; Rayyan Firdaus
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 10 (2025): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i10.916

Abstract

Efficient human resource management is a key element in enhancing institutional competitiveness. In today's digital era, the implementation of Management Information Systems (MIS) has become crucial for institutions to manage various aspects of HR, including recruitment, capability development, performance evaluation, and administrative management. This study aims to investigate how the implementation of MIS can improve the effectiveness of HR management, particularly in the context of modern organizations. Through a literature review of various relevant Indonesian journals, the study findings reveal that the implementation of MIS can provide clarity, efficiency, and accuracy of data that supports managerial decision-making related to HR. In addition, MIS also encourages collaboration between divisions, facilitates direct data access, and supports talent development strategies in a more planned manner.
Pengaruh Perencanaan Anggaran Produksi terhadap Kinerja Operasional: Studi Literatur Kualitatif Muammar Khaddafi; Ira Wahyuni; Athaya Hargita; Nuraini Nuraini; Abigail Claudya Sesa; M. Isa
Jurnal Intelek Insan Cendikia Vol. 2 No. 12 (2025): Desember 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan anggaran produksi terhadap kinerja operasional perusahaan melalui pendekatan studi literatur kualitatif. Anggaran produksi dipandang sebagai instrumen manajerial yang berperan penting dalam mengarahkan, mengoordinasikan, dan mengendalikan proses produksi agar berjalan efektif dan efisien. Metode penelitian yang digunakan adalah studi literatur dengan menelaah berbagai buku teks, artikel jurnal ilmiah, dan publikasi akademik yang relevan dengan topik anggaran produksi dan kinerja operasional. Data dianalisis secara deskriptif kualitatif dengan cara mengelompokkan dan mensintesis temuan penelitian terdahulu. Hasil kajian menunjukkan bahwa perencanaan anggaran produksi yang disusun secara sistematis dan realistis mampu meningkatkan kinerja operasional perusahaan, khususnya dalam hal efisiensi penggunaan sumber daya, pengendalian biaya produksi, peningkatan produktivitas, serta ketepatan pencapaian target produksi. Selain itu, anggaran produksi juga berfungsi sebagai alat koordinasi dan pengendalian yang memperkuat integrasi antar departemen dalam perusahaan. Berdasarkan temuan literatur, dapat disimpulkan bahwa perencanaan anggaran produksi memiliki pengaruh positif dan signifikan terhadap kinerja operasional perusahaan. Penelitian ini diharapkan dapat memberikan kontribusi teoretis bagi pengembangan kajian akuntansi manajemen serta menjadi referensi praktis bagi perusahaan dalam merancang sistem penganggaran produksi yang lebih efektif.
Co-Authors Abigail Claudya Sesa Ira Wahyuni M. Isa Muammar Khaddafi Nakita Sisilia Nia Nazwa Aulia Pane Nuraini Nuraini Nuriani Nuriani Rayyan Firdaus Ria Rama Sari