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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Perspektif Ekonomi Darussalam Akbis: Media Riset Akuntansi dan Bisnis Proceeding of National Conference on Accounting & Finance Jurnal Akuntansi Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) JURNAL PENGABDIAN PEMBANGUNAN PERTANIAN DAN LINGKUNGAN (JP3L) Jurnal Pengabdian Bakti Akademisi JIMEKA
Dinaroe Dinaroe
Fakultas Ekonomi Dan Bisnis, Universitas Syiah Kuala
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Cost of Quality Analysis on Tailors’ Industry in Aceh Dinaroe Dinaroe; Syarifah Umaira; Fazli Syam BZ
Journal of Accounting Research, Organization and Economics Vol 1, No 1 (2018): JAROE, Vol.1 No.1 August 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.705 KB) | DOI: 10.24815/jaroe.v1i1.11329

Abstract

Objective – This research aims to explore and find out the application of Cost of Quality in Managerial Accounting perspective on the Tailor’s businesses in Banda Aceh during the period of 2015 – 2017. In addition, the research purposes are to analyze the firms plan and control of the Cost of Quality and how the firms arrange the cost in order to improve the quality with minimum budget cost.Design/methodology – The study uses qualitative descriptive research approach and being conducted using data from the firms annual reports and additional in-depth interview with the owners. The technique of purposive sampling is used in this study with the data availability criteria. The population of the research are the Micro, Small and Medium Enterprises (MSMEs) in Banda Aceh, and the sample criteria among others are tailor industry factories in Banda Aceh that have already prepared financial report during the observed period. CV Kuta Alam Tailor and CV Aceh Moda Tailor have been selected as the samples and as the study case location. The researcher analyzed the data by analyzing and examining the costs incurred by the firms, at how much and what kind of it, related to the cost of quality and cost of goods sold before and after the cost of quality is being added. Results – The result shows that CV. Kuta Alam Tailor and CV. Aceh Moda Tailor in term of cost of quality is still above 2.5% of the sales, thus indicates that the cost extravagancy and there are big differences in the cost of the goods sold if the cost of quality is included into the cost of goods sold. In addition, it is also found that both firms do not make a quality cost report specifically.Research limitations/implications – The research is based on the qualitative approach and does not using empirical research tools, so then it can not be generalized for overall tailor industry in Aceh nor Indonesia, outside of the observed firms and location. Therefore, it is necessary for the future research to explore more this phenomenon by using quantitative approach in order to analyze the influence of quality cost and firm performance or budget efficiencies.Novelty/Originality – The research focuses on analyzing and examining the cost of Quality in manufactur industry, particularly in the Job-Process Industry, such as Tailor industry is still very novice and need to be nurtured. Thus, this study contributes to this area by examining the implementation and aplication of the cost of quality whether the cost information can produce managerial information through financial and managerial reporting that will improve the product quality toward cost effeciency.Keywords Cost of Quality, Prevention Cost, Appraisal Cost.
FAKTOR PENGUNGKAPAN MANAJEMEN RISIKO PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA Talitha Rachel Humaira; Dinaroe Dinaroe
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i1.23051

Abstract

This study aims to examine the effect of firm size, leverage, profitability, and board size on management risk disclosure. This research is quantitative. The research population comprises 52 mining companies listed on the IDX in 2018-2020. The sampling method used is purposive sampling to obtain 35 research samples. The research data was obtained from the company's annual report published on the Indonesia Stock Exchange's web page. Data were analyzed using multiple linear regression with SPSS version 22. The results showed that firm size, leverage, profitability, and board of commissioner's size have a significant effect on risk management disclosure simultaneously. Partially, firm size, leverage, and board of commissioner's size affect risk management disclosure, while profitability does not affect risk management disclosure.
Productivity Improvement Training: Capacity Building For Human Resource Managers In Deli Serdang Regency, Sumatera Utara Halim, Hendra; Teuku Meldi Kesuma; M. Ridha Siregar; Teuku Muhammad Syahrizal; Khairil Umuri; Dinaroe; Iskandarsyah; Fakhrurrazi; Hamdi Harmen; Ahmad Nizam; Farid
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 4 No. 3 (2023): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v4i3.28196

Abstract

Purpose – The purpose of this community service initiative is to provide comprehensive productivity enhancement training specifically tailored for HR managers working in various companies. This training aims to equip them with the knowledge and skills necessary to improve productivity within their respective organizations. Design/methodology/approach – The training program utilizes a multifaceted approach, combining traditional lecture-based teaching, case method studies, and project-based learning. It spans over a 5-day period and took place at the Balai Besar Pelatihan Vokasi dan Produktivitas (BBPVP) Medan in August 2022. The training encompasses various modules, including an introductory session on productivity, planning, organizational strategies, and methods for analyzing and enhancing productivity. To assess the effectiveness of the training, participants undergo pre-test and post-test evaluations to measure the extent of their knowledge enhancement. Findings – The evaluation results reveal a noteworthy improvement in participants' comprehension and proficiency in enhancing productivity within their workplace environments. This indicates that the diverse and interactive training methods employed in the program directly contribute to enhancing productivity-related skills among HR managers. Originality/value – This community service initiative holds significant value as it addresses a specific and critical need for HR managers in various companies. By offering specialized training in productivity enhancement, it equips participants with valuable skills that can positively impact their organizations. Additionally, the use of diverse training methods ensures engagement and effective learning. Despite time constraints and potential challenges, this initiative has the potential to drive meaningful change and serve as a model for future community-focused training programs.
What Determines Travel Intention during COVID-19 to Aceh, Indonesia? Madjid, Iskandarsyah; Dinaroe, Dinaroe; Halim, Hendra
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i3.32220

Abstract

Objective This study intends to quantify the impact of tourist risk perception, tourist hygiene, and safety perception on the travel intention of tourists who visited Banda Aceh, Aceh Besar, Aceh Tengah, and Sabang, Indonesia, during the COVID-19 pandemic.Design/Methodology The purposive sampling method was used to collect primary data from respondents planning to travel to the specified destinations. 157 out of 175 distributed questionnaires were gathered. Moderated Regression Analysis (MRA) was employed to test the hypotheses.Results Tourist hygiene and safety perception significantly influence travel intention. Tourist risk perception significantly influences travel intention. Tourist risk perception does not moderate the influence of tourist hygiene and safety perception on travel intention.Research limitations/implications The study's findings suggest that governments of tourist destinations should ensure the availability of adequate facilities and infrastructure to promote travel intentions, particularly focusing on hygiene and security aspects. Limitations may include using purposive sampling, which might limit the generalizability of the results to a broader population.Novelty/Originality This study provides valuable insights into the relationship between tourist risk perception, hygiene, and safety perceptions on travel intentions during the COVID-19 pandemic, specifically in the context of Aceh's tourist destinations. The findings highlight the non-moderating role of tourist risk perception in the relationship between hygiene and safety perception and travel intention. This contributes to the existing literature on tourism and risk management during pandemics.
Inovasi Pengolahan Buah Nipah (Nypa fruticans) sebagai Strategi Diversifikasi Pangan Lokal untuk Ketahanan Pangan Masyarakat Pesisir Agustina, Raida; Dinaroe, Dinaroe; Yasar, Muhammad; Anwar, Khairul; Fitri , Alhusna; Sarni, Sarni; Maisarah, Maisarah
JURNAL PENGABDIAN PEMBANGUNAN PERTANIAN DAN LINGKUNGAN (JP3L) Vol 2 No 1 (2024): JURNAL PENGABDIAN PEMBANGUNAN PERTANIAN DAN LINGKUNGAN (JP3L): Volume 2 Nomor 1,
Publisher : LEMBAGA KAJIAN PEMBANGUNAN PERTANIAN DAN LINGKUNGAN (LKPPL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62671/jp3l.v2i1.51

Abstract

Diversifikasi pangan merupakan strategi penting dalam meningkatkan ketahanan pangan dan kesehatan masyarakat. Salah satu sumber pangan lokal yang berpotensi namun belum banyak dimanfaatkan adalah buah nipah (Nypa fruticans). Pengabdian ini dilakukan di Desa Naga Umbang, Kecamatan Lhoknga, Kabupaten Aceh Besar, dimana buah nipah tumbuh melimpah. Selama ini masyarakat hanya memanfaatkan buah segar saja untuk dijadikan campuran dalam minuman, masyarakat belum mengetahui pemanfaatan buah nipah dalam bentuk produk yang lain. Program pengabdian masyarakat bertujuan untuk meningkatkan pengetahuan masyarakat tentang manfaat dan cara pengolahan buah nipah, mendorong masyarakat untuk memanfaatkan buah nipah sebagai alternatif sumber pangan, serta mengembangkan produk pangan sehat yang dapat meningkatkan kesejahteraan masyarakat. Kegiatan ini melibatkan pelatihan teori dan praktik langsung dalam pengolahan buah nipah menjadi produk diversifikasi pangan seperti manisan nipah, jus nipah, kerupuk nipah, puding nipah, serta kolak nipah. Metode yang digunakan adalah Participatory Rural Appraisal (PRA), melibatkan kelompok tani dan mitra usaha setempat. Hasil pengabdian menunjukkan bahwa program pengabdian masyarakat di Desa Naga Umbang berhasil meningkatkan pengetahuan dan keterampilan masyarakat, Kelompok Tani Umbang Berjaya, serta mitra usaha Warjakir Naga Umbang dalam mengolah buah nipah menjadi beragam produk diversifikasi pangan. Peserta sangat antusias dan mampu melakukan pengolahan secara mandiri, yang mendorong terciptanya ide usaha baru, meningkatkan pendapatan, dan mengurangi pengangguran. Program ini juga berkontribusi pada pemanfaatan sumber daya alam lokal secara berkelanjutan, menciptakan harmoni sosial, ekonomi, dan ekologi. Program ini diharapkan dapat berkontribusi pada peningkatan gizi masyarakat, pengurangan ketergantungan pada beras, serta penciptaan peluang usaha baru
Strengthening Entrepreneurial Management Competence through Industrial Visits to Beryl's Chocolate & Confectionery, Malaysia Fadhil, Rahmat; Halim, Hendra; Ramadhani, Evi; Agustina, Raida; Dinaroe, Dinaroe; Rahimi, Sayyid Afdhal El; Erlidawati, Erlidawati; Lufika, Raihan Dara
Jurnal Pengabdian Bakti Akademisi Vol 2, No 1 (2025): Jurnal Pengabdian Bakti Akademisi
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jpba.v2i1.44151

Abstract

The industrial visit to Beryl's Chocolate Confectionery Sdn Bhd in Malaysia aimed to strengthen the competencies of lecturers and student entrepreneurship advisors at Syiah Kuala University in the areas of global business strategy, technological innovation, and business sustainability. The primary challenge addressed was the need for enhanced understanding and application of entrepreneurial principles to support student entrepreneurship programs, aligning with SDG 4 (Quality Education), SDG 8 (Decent Work and Economic Growth), and SDG 12 (Responsible Consumption and Production). Utilizing the service learning method, this community service activity involved experiential learning through direct observation and engagement with industry best practices. The results demonstrated a significant improvement in participants knowledge and understanding, with an average increase of 22.67% between pre-test and post-test scores. Participants gained practical insights into production processes, digital marketing strategies, and sustainability principles that could be applied to local entrepreneurial contexts. The collaborative involvement of various stakeholdersuniversity departments, industry partners, and travel service providersensured the activity's success and served as a model for future initiatives. This program not only addressed existing knowledge gaps but also opened avenues for integrating global business practices into local entrepreneurship development, contributing to the broader goals of sustainable economic growth and education quality improvement.
Training on WhatsApp Business Optimization for Student Entrepreneurs of Universitas Syiah Kuala Rivani, Rivani; Halim, Hendra; Fadhil, Rahmat; Ramadhani, Evi; Agustina, Raida; Purnami, Ni Made; Dinaroe, Dinaroe; Hanidah, In In; Maulana, M. Rizki; Saleha, Sitti
Jurnal Pengabdian Bakti Akademisi Vol 1, No 4 (2024): Jurnal Pengabdian Bakti Akademisi
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jpba.v1i4.42348

Abstract

This community service activity aimed to enhance the digital marketing skills of student entrepreneurs at Universitas Syiah Kuala by optimizing the use of WhatsApp Business. Many young entrepreneurs lack familiarity with digital tools that can streamline business operations and expand market reach. This training was designed to address this gap by introducing participants to the practical features of WhatsApp Business. Utilizing the Service Learning (SL) method, the activity included presentations, hands-on practice, and evaluations. The training covered key WhatsApp Business features such as profile setup, product catalog management, and customer messaging. Results showed a marked increase in participants' understanding, with 85% reporting improved competence in using the app for business purposes and 90% expressing greater confidence in leveraging digital marketing tools. This activity highlights the potential of simple, accessible digital tools in supporting young entrepreneurs and contributes to the achievement of Sustainable Development Goals, particularly in promoting economic growth and digital literacy.
Experience-Based Student Entrepreneurship Education: An International Collaborative Approach Fadhil, Rahmat; Ramadhani, Evi; Hussain, Mohd Rizal Bin; Dinaroe, Dinaroe; Rahimi, Sayyid Afdhal El; Zuhri, Sarika; Halim, Hendra; Sulaiman, Juliah Binti; Syahfitri, Widya
Jurnal Pengabdian Bakti Akademisi Vol 2, No 3 (2025): Jurnal Pengabdian Bakti Akademisi
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jpba.v2i3.48339

Abstract

This community service activity addresses the gap between entrepreneurial theory and practical experience among university students, particularly in preparing them to become job creators. The aim of this initiative was to enhance students entrepreneurial competence through a collaborative and experience-based learning model. Conducted as an international collaboration between Universitas Syiah Kuala, Indonesia, and Politeknik Seberang Perai, Malaysia, the activity employed a Service Learning approach involving interactive sessions, group discussions, and business model design. Students were exposed to real-world entrepreneurial practices presented by experts from both institutions. The results showed a significant improvement in students understanding and ability to develop viable business ideas using the Business Model Canvas. Participants demonstrated increased confidence and motivation to pursue entrepreneurship, and the activity contributed to developing practical skills aligned with sustainable development goals. This program model presents a replicable approach for enhancing entrepreneurial education through cross-border academic collaboration and experiential learning.
Diversifikasi Pangan Lokal: Pemanfaatan Ampas Kelapa Dari Rantai Produksi VCO Menjadi Tepung Kelapa Sebagai Bahan Baku Pangan Alternatif Agustina, Raida; Dinaroe, Dinaroe; Susanti, Elly; Nurba, Diswandi; Anwar, Khairul
JURNAL PENGABDIAN PEMBANGUNAN PERTANIAN DAN LINGKUNGAN (JP3L) Vol 3 No 1 (2025): JURNAL PENGABDIAN PEMBANGUNAN PERTANIAN DAN LINGKUNGAN (JP3L): Volume 3 Nomor 1,
Publisher : LEMBAGA KAJIAN PEMBANGUNAN PERTANIAN DAN LINGKUNGAN (LKPPL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62671/jp3l.v3i1.81

Abstract

Pangan alternatif merupakan sarana penting dalam mewujudkan diversifikasi pangan. Diversifikasi pangan sendiri merupakan strategi kunci dalam meningkatkan ketahanan pangan dan kesehatan masyarakat. Pemanfaatan hasil samping industri kelapa menjadi salah satu pendekatan yang dapat mendukung diversifikasi pangan lokal sekaligus meningkatkan nilai tambah produk. Salah satu limbah utama dari proses produksi Virgin Coconut Oil (VCO) adalah ampas kelapa (presscake) yang masih kaya serat pangan, protein, dan sejumlah komponen bioaktif. Program pengabdian ini dilaksanakan di Kecamatan Sukamakmue, Kota Sabang, di mana masyarakat telah memulai pengolahan kelapa menjadi VCO secara mandiri sebagai upaya menambah pendapatan rumah tangga. Namun, masyarakat belum mengetahui potensi pengolahan ampas kelapa sisa pemerasan santan menjadi tepung kelapa yang dapat dijadikan bahan baku pangan alternatif. Tujuan kegiatan adalah meningkatkan pengetahuan dan keterampilan masyarakat dalam pemanfaatan ampas kelapa, mendorong diversifikasi produk pangan sehat, serta membuka peluang usaha baru berbasis kelapa. Metode yang digunakan adalah Participatory Rural Appraisal (PRA) dengan melibatkan kelompok tani dan mitra usaha setempat melalui pelatihan teori dan praktik langsung. Hasil pengabdian menunjukkan adanya peningkatan signifikan pengetahuan serta keterampilan masyarakat, khususnya Kelompok Tani Ingin Jaya Kecamatan Sukamakmue, dalam mengolah ampas kelapa menjadi tepung kelapa dan produk diversifikasi pangan seperti cookies kelapa. Peserta menunjukkan antusiasme tinggi dan mampu melakukan pengolahan secara mandiri, sehingga memunculkan ide usaha baru, meningkatkan nilai tambah hasil samping kelapa, serta membuka peluang lapangan kerja baru. Dengan demikian, pengolahan ampas kelapa menjadi tepung kelapa dan pengolahan tepung kelapa menajdi cookies kelapa terbukti mampu mendukung strategi diversifikasi pangan, peningkatan kesejahteraan masyarakat, dan ketahanan pangan lokal
Fiscal Transparency in Local Governments: Trends and Determinants: A Systematic Literature Review Bengi, Biizni Putri; Maharani, Riantari; Fonna, Rizki Putri Nurita; Dinaroe, Dinaroe
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.13210

Abstract

This study aims to analyze the development, determinants, and challenges of local government fiscal transparency during the period 2015–2025. A Systematic Literature Review (SLR) was conducted using the PRISMA protocol, with 147 articles initially identified from the Scopus database and 20 articles meeting the inclusion criteria for detailed analysis. The results indicate that studies on local government fiscal transparency remain fragmented and unevenly distributed, with the majority conducted in developed countries, while evidence from developing countries is still limited. Eight main determinant groups were identified, namely local government size and characteristics, economic and fiscal conditions, political and institutional factors, public participation and oversight, performance and social conditions, technology and access to information, situational and crisis contexts, and spatial and external factors. Furthermore, the findings show that fiscal transparency is frequently implemented more in form than in substance, since disclosed information is not always presented in an accessible, comprehensive, and understandable way for the public.
Co-Authors Ahmad Nizam Bengi, Biizni Putri Cut Afrianandra Cut Inas Salsabila Cut Nadhirah Faisal Dini Ariani Diswandi Nurba, Diswandi Elly Susanti Erlidawati Erlidawati Evayani Evayani Evayani Evayani Evi Mutia Evi Mutia Fadhil, Rahmat Faisal, Cut Nadhirah Fakhrurrazi Farid Fazli Syam BZ Fazli Syam BZ Fazli Syam BZ, Fazli Fifi Yusmita Fitri , Alhusna Fonna, Rizki Putri Nurita Halim, Hendra Hamdi Harmen Humaira, Talitha Rachel Hussain, Mohd Rizal Bin In-In Hanidah Indayani Indra Mulya Iskandarsyah Iskandarsyah Iskandarsyah Iskandarsyah Madjid, Iskandarsyah Ismi Fadhliati Khairil Umuri Khairul Anwar Lilis Setiawati Linda Linda Linda Linda Lufika, Raihan Dara M. Ridha Siregar Maghfirah, Nurlaili Maharani, Riantari Maisarah Maisarah, Maisarah Maulana, M. Rizki Maya Febrianty Lautania Mirna Indriani Muhammad Yasar Nadirsyah Nadirsyah Ni Made Purnami Nurlaili Maghfirah Rahimi, Sayyid Afdhal El Raida Agustina Ramadhani, Evi Rivaldi, Sultan Rivani, Rivani Salsabilla, Dara Sarni Sarni Sitti Saleha, Sitti Sulaiman, Juliah Binti Sultan Rivaldi Syahfitri, Widya Syarifah Umaira Talitha Rachel Humaira Teuku Meldi Kesuma Teuku Muhammad Syahrizal Umaira, Syarifah Wahyuni, Darlisma Dwi Yossi Diantimala Yossi Diantimala Zuhri, Sarika