Claim Missing Document
Check
Articles

Found 31 Documents
Search

Cost of Quality Analysis on Tailors Industry in Aceh Dinaroe, Dinaroe; Umaira, Syarifah; Syam BZ, Fazli
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 | 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 Tailors 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.
KINERJA KEUANGAN PERBANKAN TERHADAP PERTUMBUHAN LABA BANK SEBELUM DAN SELAMA PANDEMI COVID-19 Wahyuni, Darlisma Dwi; Lautania, Maya Febrianty; Dinaroe, Dinaroe
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 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.v8i4.25298

Abstract

This study aims to analyze the effect of liquidity, solvency, and profitability on bank profit growth before and during the COVID-19 pandemic on banking companies listed on the Indonesia Stock Exchange in 20182021. This study uses secondary data with a purposive sampling technique in the IDX database and related banking, and the sample in this study is 19 banking companies listed on the IDX. From the research results, it was found that the loan-to-ratio, current ratio, debt-to-asset ratio, debt-to-equity ratio, net profit margin, and return on equity had a simultaneous effect on profit growth before and during the COVID-19 pandemic in banking companies. However, in terms of the COVID-19 effect on each variable, it has been found that there is no significant difference for each variable before and during COVID-19. It is believed this can happen because of the government's readiness through stimulus programs and the provision of low-interest rates, which greatly assist the banking industry. Furthermore, the banking policy of tightening credit during the COVID-19 period also helps banks to withstand the effects of COVID-19.
FAKTOR PENGUNGKAPAN MANAJEMEN RISIKO PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA Humaira, Talitha Rachel; 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.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENGGUNAAN FINTECH PADA UMKM DI KOTA BANDA ACEH MENGGUNAKAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) Rivaldi, Sultan; Dinaroe, Dinaroe
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.20309

Abstract

Information technology is developing quite rapidly in the financial sector. Financial Technology (FinTech) offers many benefits so the adoption rate is very high at the individual to organizational level. In Indonesia, the implementation of FinTech is quite high because basically FinTech offers great benefits and conveniences. However, amid the high implementation of FinTech at the individual level and large business entities, the use of FinTech in MSMEs is still very low. This study aims to determine what factors influence the interest of MSME to use FinTech services using the Technology Acceptance Model (TAM) theoretical approach by adding a trust factor. The population of this research is all MSMEs in Banda Aceh City. The questionnaires were distributed directly and indirectly (online) from July 24 to August 27, 2021 using the Lemeshow sampling technique, a sample size of 130 was obtained. The research questionnaire data was then analyzed using the Structural Equation Modeling (SEM) method with the help of the SmartPLS 3.3.3 software. The results of data analysis show that perceived usefulness, perceived ease of use, and subjective norms have a positive and significant effect on behavioral intention to use FinTech in MSMEs. Meanwhile, the trust factor does not affect the interest in using FinTech in MSMEs.
ANALISIS DAMPAK PANDEMI COVID-19 TERHADAP HARGA SAHAM SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Lautania, Maya Febrianty; Dinaroe, Dinaroe; Linda, Linda
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

This study aims to determine the impact of the COVID-19 pandemic on banking stock prices listed on the Indonesia Stock Exchange. Four banks were the sample that had the largest market capitalization in 2020, namely PT. Bank Central Asia tbk. (BBCA), PT. Bank Rakyat Indonesia (BBRI), PT. Bank Mandiri (BMRI) and PT. Bank Negara Indonesia (BBNI). The average share price announced 30 days before the first COVID-19 case was compared with the stock price after the announcement. The daily stock price used was at the closing rate. The results indicate that there is a significant decline in banking stock prices. BBNI shares experienced the largest depreciation in 30 days after the first case of COVID-19 occurred, which was -36.44%, followed by BMRI -28.52%; BBRI -27.74%, and BBCA -17.12%. This study shows that BBCA shares have a higher level of resistance to the COVID-19 than the other three stocks
PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, PERLINDUNGAN SISTEM INFORMASI. DAN KEMAMPUAN TEKNIK PEMAKAI SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANASI PADA INDUSTRI JASA PERHOTELAN DI BANDA ACEH Setiawati, Lilis; Dinaroe, Dinaroe
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

This study aims to determine the effect of information tecnology sophistication,information system protection, and user technical abability accounting information systems on the effectiveness of accounting information systems on the effectiveness of accounting information systems in the hospitality service industry in Banda Aceh. The population in this research is the hotel service industry in Banda Aceh, which consists of 14 hotels. The method in this study uses quantitative research methods with primary data obtained by questionnaires measured using a Likert scale. The sampling technique in this study was to use purposive sampling. With a total of 59 respondents. Multiple linear regression analysis techniques with SPSS 22. The results in this study indicate that : (1) The sophistication of information technology has a positive and significant effect on the effectiveness of accounting systems. (2) Protection of accounting information systems has a positive and significant effect on the effectiveness of accounting information systems. (3) User technical ability of users of accounting information systems has a positive and significant effect on the effectiveness of accounting information systems. (4) Information technology sophistication, protection of information systems, and technical ability of users of accounting information systems together have a positive and significant effect on the effectiveness of accounting information systems.
ANALISIS KESESUAIAN PENERAPAN STANDAR AKUNTANSI KEUANGAN SYARIAH UNTUK PEMBIAYAAN MURABAHAH DENGAN PSAK NOMOR 102 PADA LEMBAGA KEUANGAN MIKRO SYARIAH DI ACEH BESAR Maghfirah, Nurlaili; Mutia, Evi; Dinaroe, Dinaroe
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

This study aims to examine the implementation of Statement of Financial Accounting Standards (PSAK) Number 102 concerning murabahah financing in Sharia Cooperatives in Aceh Besar and determine the suitability of the application of PSAK 102 on murabahah financing in Sharia Cooperatives in Aceh Besar. The population of this research is 6 Sharia Cooperatives in Aceh Besar which are registered at the Office of Cooperatives and Small and Medium Micro Businesses in Aceh Besar District which are still active until now and which apply murabahah financing. The analysis was conducted by comparing the implementation of accounting treatment on murabahah financing transactions with PSAK 102. The results showed that the accounting treatment of sharia cooperatives in Aceh Besar in terms of recognition and measurement was not fully following PSAK 102, while the accounting treatment on the presentation and disclosure side was following PSAK 102.
The Determinants Of Integrated Reporting Adoption In Manufacturing Companies In Indonesia Dinaroe Dinaroe; Shabrina Shabrina; Riantari Maharani; Cut Darmawati
Science and Education Journal (SICEDU) Vol 5 No 2 (2026): Science and Education Journal 2026
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sicedu.v5i2.520

Abstract

This study investigates whether board characteristics, institutional ownership, and audit committee activity influence the adoption of integrated reporting among manufacturing companies listed on the Indonesia Stock Exchange. Firm size and profitability are included as control variables. The study retains its original quantitative design and uses secondary data from the annual reports of manufacturing companies for the 2018-2020 period. A purposive sampling procedure generated 171 firm-year observations, and the hypotheses were tested using multiple linear regression. Integrated reporting adoption was measured through a content-analysis index based on the content elements of the International Integrated Reporting Framework. The findings show that board activity and firm size have positive and statistically significant effects on integrated reporting adoption. By contrast, board size, board independence, board diversity, institutional ownership, audit committee, and profitability do not show significant effects. These findings suggest that, in the Indonesian manufacturing context, the frequency of board deliberation and organizational resource capacity are more decisive for integrated reporting adoption than formal board composition or ownership concentration. The study contributes to the literature by providing empirical evidence from an emerging market during the pre-ISSB sustainability disclosure era and offers a baseline for assessing how Indonesian listed companies may respond to the subsequent development of sustainability disclosure standards.
Inovasi Pengolahan Buah Nipah (Nypa fruticans) sebagai Strategi Diversifikasi Pangan Lokal untuk Ketahanan Pangan Masyarakat Pesisir Raida Agustina; Dinaroe Dinaroe; Muhammad Yasar; Khairul Anwar; Alhusna Fitri; 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
Diversifikasi Pangan Lokal: Pemanfaatan Ampas Kelapa Dari Rantai Produksi VCO Menjadi Tepung Kelapa Sebagai Bahan Baku Pangan Alternatif Raida Agustina; Dinaroe Dinaroe; Elly Susanti; Diswandi Nurba; Khairul Anwar
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