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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) Science and Education Journal 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.
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.
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.
Board Gender Diversity, CEO Characteristics, And Earning Management In The Banking Sector Salsabilla, Dara; Yossi Diantimala; Indayani; Dinaroe
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.2084

Abstract

The study examines the effect of board gender diversity and CEO characteristics – CEO age, CEO tenure, and CEO compensation – on earning Management in the banking sector listed on the Indonesian Stock Exchange in 2019-2022. The data of 188 bank– years was obtained from banks’ annual reports taken from the IDX and the bank's official website. Data were analysed by using descriptive statistics and panel data regression. The data fit in with the Common Effect Model (CEM). The results show that earnings management in the banking sector is not caused by gender diversity but is affected significantly by CEO age and tenure. The results support the upper echelon theory. The results fill the gap of previous studies, especially in the banking sector, and provide insight into the role of board gender diversity on earning Management in developing countries that can synthesise the outcome to learn from their governance system.
Determinants of Corporate Internet Financial Reporting in Asia-Pacific Countries: A Cross Country Analysis Faisal, Cut Nadhirah; Diantimala, Yossi; Dinaroe, Dinaroe
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 1 (2021): March 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i1.19520

Abstract

The purpose of this study is to provide a comparative analysis of the quality of Corporate Internet Financial Reporting (CIFR) practices in the Asia Pacific. It examines the impact of firm size, listing age, internationalization, and auditor size on CIFR practices. The population in this study are all publicly listed companies in Australia, Singapore, and Indonesia. The sample comprises of non-financial companies in 2019, namely 95 Australian companies, 87 Singapore companies, and 85 Indonesian companies. Multivariate analysis is used to examine the hypothesis. The results show that Singapore and Indonesian firms have higher CIFR disclosure compared to Australia. This study found that some firm characteristics explain the level of CIFR disclosure. Firm size, internationalization, and auditor type have a significantly positive impact to CIFR disclosure in the Asia Pacific, while listing age does not explain the level of the CIFR.
Co-Authors Agus Arip Munawar Ahmad Nizam Alhusna Fitri Bengi, Biizni Putri Cut Afrianandra Cut Darmawati Cut Inas Salsabila Cut Nadhirah Faisal Dewi Sri Jayanti Dini Ariani Diswandi Nurba 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 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 Khairul Anwar Lilis Setiawati Linda Linda Linda Linda Lufika, Raihan Dara M. Ridha Siregar Maghfirah, Nurlaili Maharani, Riantari Maisarah Maisarah Maulana, M. Rizki Maya Febrianty Lautania Mirna Indriani Muhammad Yasar Nadirsyah Nadirsyah Ni Made Purnami Nurlaili Maghfirah Rahimi, Sayyid Afdhal El Rahmat Fadhil Raida Agustina Raida Agustina Ramadhani, Evi Riantari Maharani Rivaldi, Sultan Rivani, Rivani - Salsabilla, Dara Sarni Sarni Shabrina Shabrina Sulaiman, Juliah Binti Sultan Rivaldi Syahfitri, Widya Syarifah Umaira Talitha Rachel Humaira Teuku Meldi Kesuma Teuku Muhammad Syahrizal Umaira, Syarifah Umuri, Khairil Wahyuni, Darlisma Dwi Yossi Diantimala Yossi Diantimala Zuhri, Sarika