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All Journal Jurnal Penelitian Ekonomi Akuntansi (JENSI) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Muhammad Abthahi
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Penerapan Zakat pada Perusahaan Sawit di Provinsi Aceh Muhammad Abthahi; Mulia Sari, Devi; Ardian
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.9825

Abstract

Qanun No. 3/2021 article 102, Paragraph 1 states that every company in Aceh is obliged to pay Zakat of 2.5 percent of the company's net profit through Baitul Mal. It is hoped that collecting corporate zakat can increase awareness of corporate zakat obligations as one of the pillars of economic and social development. It is hoped that palm oil companies, which are also an economic component, will also play a role in this matter, especially palm oil company zakat. The ineffectiveness of corporate zakat collection can be seen in the small number of companies that pay zakat every year. This research uses a literature study method. The results of this research can help palm oil companies in determining the amount of zakat from palm oil company net profits. The palm oil company sampled in this research is one of the palm oil companies in Aceh. The zakat potential for palm oil companies that is simulated to be calculated is only for two years, namely 2018 and 2019 according to their financial reports. This palm oil company is expected to be able to pay its palm oil company zakat in the coming year through Baitul Mal. The Company's Zakat that will be paid must have financial reports so that its financial performance can be measured.
Application of Fiscal Reconciliation Towards Corporate Income Tax Calculations in Quality Fried Chicken Financial Reports Emilda Kadriyani; Mislinawati; Muhammad Abthahi; Ramadhan, Rizki; M. Akmal
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 3 No. 4 (2025): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v3i4.218

Abstract

The purpose of research is to determine the application of Fiscal Reconciliation to the calculation of Corporate Income Tax in the financial statements of Quality Fried Chicken Banda Aceh. This topic was chosen because tax reconciliation is an important part of business tax reporting. The data used in this study are quantitative and qualitative. The data source used in this study is primary data. The results of this study indicate that Quality Fried Chicken Banda Aceh does not prepare its financial statements completely in accordance with Law Number 36 of 2008 concerning Income Tax. This is evidenced by several expense accounts that have not been subject to tax adjustments in the company's financial statements. Quality Fried Chicken Banda Aceh still does not have good evidence. Quality Fried Chicken Banda Aceh must know, understand and follow the development of taxation in Indonesia. Quality Fried Chicken Banda Aceh must also have good records in case of problems or events that are detrimental to the business.
Penetapan Harga Jual Dengan Metode Variable Costing: Studi Kasus Pada Bengkel Kanopi Mandiri Welder Dewi Maya Sari; Irli Attahira; Muhammad Abthahi
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i2.12875

Abstract

This research aims to analyze the pricing of products at Bengkel Kanopi Mandiri Welder using the variable costing method. The purpose of this study is to use the variable costing approach to examine Bengkel Kanopi Mandiri Welder's product pricing. This approach places a strong emphasis on allocating variable expenses that are closely associated with the manufacturing process. Direct observation and documenting of the production processes for both large and small minimalist grilles were used to gather data. The analysis's findings indicate that the company's selling price and the production cost determined using the variable costing method diverge. The selling price of the company's products is typically higher than the production cost determined by that approach. This discrepancy suggests that the business could generate a sizable profit margin, but it must also be assessed to guarantee effectiveness and market-competitive pricing. This study has limitations in that its scope is still limited to one type of business and product, and it does not consider external factors such as fluctuations in raw material prices and market conditions. For further research, it is recommended to conduct analyses on various types of products over a longer time period and use comparative methods such as full costing or activity-based costing to provide more comprehensive research results.
UTILIZATION OF DIGITALIZATION AND INNOVATION FOR THE DEVELOPMENT OF MSMES IN THE DIGITAL ERA Diwayana Putri Nasution; Muetia Handayani; Cut Yunina Eriva; Devi Mulia Sari; Mislinawati; Mutia Arfiani; Ardian Ardian; Muhammad Abthahi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.649

Abstract

The purpose of this study is to investigate the role of digitalization and innovation in the growth and development of MSMEs. Digitalization is essential in the global era, where human resources are required to adapt to digitalization developments. Innovation is closely related to digitalization in its optimization. However, in reality, this has not yet occurred comprehensively in various aspects of MSMEs. The background to this research is the many MSMEs that still lack adequate capabilities in terms of digitalization and innovation. The research method employed is a literature review, examining previous studies that analyze the use of digitalization and innovation for the development of MSMEs. The results show that the use of digitalization and innovation has a significant influence on improving MSME development. Indicators and aspects of digitalization are also necessary for more optimal MSME development. The recommendations from this study are the need for collaboration, training, and digital literacy in innovation and digitalization as an effort to develop MSMEs that are globally competitive in the digital era.
Co-Authors Ardian Ardian Ardian Cut Yunina Eriva Devi Mulia Sari Devi Mulia Sari Dewi Maya Sari Diwayana Putri Nasution Emilda Kadriyani Irli Attahira M. Akmal Mislinawati Muetia Handayani Mutia Arfiani Rizki Ramadhan