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Muhammad Ridho Al Amin
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Jurnal Akuntansi AKTIVA
Published by Universitas Muhammadiyah Metro
ISSN : 27220281     EISSN : 27220273     DOI : https://doi.org/10.24127
Core Subject : Economy,
Economics, Econometrics & Finance
AKTIVA: Jurnal Akuntansi is a journal that aims to publish articles dedicated to the scientific development of Accounting Studies. Articles can be a result of conceptual thinking, ideas, innovation, creativity, best practices, book reviews and the research that has been done. As for the study of other disciplines that examine topics related to Accounting and Finance such as: Theory and practice of Accounting, Financial Reporting, Taxation, Auditing, Accounting Information System, Financial Institutions etc. As well as the study of accounting studes relevant accounting and finance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 16 Documents
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Search results for , issue "Vol. 4 No. 1 (2023): APRIL" : 16 Documents clear
PENGARUH PERENCANAAN ANGGARAN DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS KINERJA PEMERINTAH DAERAH KABUPATEN GRESIK Nina Anggraini Anandah; Muhammad Aufa
Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i1.3608

Abstract

This research aims to examine the effect of budget planning and the quality of human resources on the effectiveness of the performance of the local government of Kabupaten Gresik.The sample in this study were regional apparatus organizations in Kabupaten Gresik, based on the purposive sampling method obtained 24 OPD. In this study the data were processed using SPSS with multiple linear regression. The method of testing the hypothesis uses a significance level of 5%. The result showed the budget planning has a significant effect on the effectiveness of government performance. While the quality of human resources has no significant effect on the effectiveness of government performance
Peran Pemerintah Kabupaten Deli Serdang Dalam Meningkatkan Pembangunan Ekonomi Daerah Melalui Sektor Pariwisata Bintang Akbar Azhari; Imsar Imsar
Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i1.3609

Abstract

This research aims to describe and analyze the role of the Deli Serdang Regency Government in increasing development in the regional economy through the tourism sector (case study on Bali Lestari Beach, Percut Sei Tuan District). This research uses the qualitative methods. And the results of this study, show that in developing or improving regional economic development in the tourism sector, the Deli Serdang Regency Government has carried out its role as an entrepreneur and coordinator to the maximum in order to improve economic development. Although in reality, it is not very perfect there are still obstacles, obstacles but the Government and Movers / members of Pantai Bali Lestari will continue to strive to overcome the problems that will occur.
PERANAN DINAS TENAGA KERJA PROVINSI SUMATERA UTARA DALAM MENINGKATKAN KEWIRAUSAHAAN PRODUKTIF STIMULASI EKONOMI DI KOTA MEDAN Rizka Hidayati; Nur Fadhilah Ahmad Hasibuan
Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i1.3611

Abstract

The purpose of this study is to explain the role of the Human Resources Department of North Sumatra in developing productive entrepreneurship to drive the economy of Medan city. This study uses qualitative research techniques. The data analysis technique in this study is descriptive analysis. This type of research data is primary data. Information gathering techniques in this study were conducted through interviews, mapping, and documentation. The findings show that North Sumatra's human resources department is on track to develop and strengthen. However, North Sumatra's personnel department still faces obstacles in promoting an entrepreneurial economy in Medan city. In other words, there is a lack of trust in entrepreneurs because they don't understand their business and they don't have the funds to develop their own business.
Pengaruh Modal Usaha, Luas Usaha Dan Profesionalisme Sumber Daya Manusia Terhadap Pendapatan Toko Kebutuhan Primer Pasar Pekalongan Lampung Timur Fera Laras Hati; Yulita Zanaria; Ana Septiani
Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i1.3613

Abstract

This study aims to determine the effect of business capital, business size and professionalism of human resources on the income of primary needs stores in Pekalongan market, East Lampung. Data obtained from observations and questionnaires. The population of this study were shops in Pekalongan Market, East Lampung, namely 50 samples of shops consisting of 20 large shops and 30 small shops. The analysis technique used is multiple linear regression analysis. The results of the analysis are then analyzed with the classical assumption test and the F test. The results of this study indicate that business capital, business area and human resource professionalism have a significant effect on the income of primary needs stores in Pekalongan market, East Lampung.
Analisis Penerapan Akuntansi Pembelian Dan Penjualan Pada Toko Isabella Pasar Cendrawasih Kota Metro David Setiawan; Jawoto Nusantoro; Muhammad Ridho Al Amin
Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i1.3614

Abstract

This study aims to determine the suitability of the accounting treatment of purchases and sales at the Isabella Pasar Cendrawasih Store, Metro City, with the basic concepts of accounting. The data was obtained from the store manager and the daily record book (cash book) of the shop owner. Analysis of the research data was carried out using descriptive analysis. The results of this study indicate that the basis of record used by the clothing store entrepreneur is the cash basis, which recognizes or records transactions when cash is received or paid, and the accrual basis, which recognizes or records them when they occur. Clothing store entrepreneurs have not fulfilled the concept of business unity because they have not carried out financial separation.
Analisis Penerapan Pencatatan Keuangan Berbasis SAK EMKM Pada Usaha Mikro Kecil Menengah (UMKM) Ai Your Lash Beauty Salon Kota Metro Sapta Prasanti; Nedi Hendri; Angga Kurniawan
Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i1.3615

Abstract

This study aims to determine the Application of SAK EMKM-Based Financial Recording in Micro, Small and Medium Enterprises (MSMEs) Ai Your Lash Beauty Salon Metro City. The data were obtained from the results of written data and salon financial recording reports and interview results. Analysis of the research data was carried out using descriptive analysis. The results of this study indicate that UMKM Ai Your Lash Beauty Salon Kota Metro does not record its business financial statements in accordance with SAK EMKM because there is no supervision from parties who have an interest in the financial reports of MSME stakeholders, namely from the government, related institutions and regulators.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN KAMAR PADA HOTEL CITRA III KOTA METRO Ulan Oktariana; Suyanto Suyanto; Sri Retnaning Rahayu
Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i1.3616

Abstract

This study aims to determine the accounting information system for room sales, cash receipts and disbursements at Hotel Citra III Metro City. Data obtained from observations, documentation and interview results. Research data analysis was carried out using qualitative descriptive data analysis. The results showed that the room sales accounting information system at Citra III Hotel Metro City was not yet effective, because there were still weaknesses in its internal control, namely supervision of the accounting information system, especially in the room sales accounting information system.
ANALISIS BIAYA OPERASIONAL TARIF RAWAT INAP DENGAN STANDAR PELAYANAN MINIMAL (SPM) DI RUMAH SAKIT UMUM MUHAMMADIYAH METRO Juriyana Susanti; Suyanto Suyanto; Ardiansyah Japlani
Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i1.3617

Abstract

This study aims to determine the operational costs of inpatient rates with minimum service standards at the Muhammadiyah Metro General Hospital. Data obtained from the results of interviews, observations, and documentation. Analysis of the research data was carried out using inductive qualitative data analysis. The results of the study show that the services of the Metro City Muhammadiyah Hospital are in accordance with the Minimum Service Standards made by the hospital. By grouping costs, it can be seen that the average cost per patient in class I inpatient room at Muhammadiyah Metro City Hospital is Rp. 158,403.31.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP AKTIVITAS PENGIRIMAN BARANG DENGAN METODE FOB DESTINATION POINT PADA PT. SIANTAR TOP TBK MEDAN Riska Novia Dani; Nur Fadhilah Ahmad Hasibuan
Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i1.3618

Abstract

The implementation of an information system that is not good can occur when the task arrangements for each department are confused, where order information should only be changed by the sales and logistics department but it turns out that it can also be done by other departments resulting in a discrepancy in goods sales data. This problem can affect other departments that receive sales information and can also result in dissatisfaction with customers who have trusted the company. This study uses descriptive qualitative methods, so it can be concluded that the utilization of the bookkeeping data framework to the transportation of products in the logistics division of PT. Siantar Top, Tbk Medan is not very good and not in accordance with the functional norms of the organization, because there are still errors in the data framework guidelines, especially those related to goods delivery activities.
Analisis Gaya Kepemimpinan Dan Pemberian Kompensasi Dalam Meningkatkan Kinerja Pegawai Ditinjau Dari Perpektif Islam: Studi Kasus Pada Biro Pemerintahan Dan Otda Setdaprovsu Bagian Tata Usaha Fadiya Maysaroh Lubis
Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i1.3619

Abstract

This research uses a qualitative approach. In its research approach method, this research is more directed to case studies. The primary data taken by the researcher this time was by interviewing several employees/staff in the administration sub-section. The author uses descriptive data analysis techniques by analyzing all data obtained from various available sources. Researchers also perform data analysis techniques by reducing data, presenting data, and drawing conclusions on the issues raised. From this study, there are results which show that in the Office of the Governor of North Sumatra, the Government Bureau and Regional Autonomy Secretariat, the Administration section shows that in these agencies the leader applies a participatory leadership style model. It can be seen from the results of the interviews that have been conducted, that is, when one of the staff is facing a problem that could interfere with their performance, the leader immediately gives personal encouragement, the leader also has leadership standards, can protect employees and be friends with them, often coordinates with employees. Employees are also responsible for their actions. Compensation in the Office of the Governor of the Government Bureau and Otda Setdaprovsu administration section, there are various kinds of compensation here, namely in the form of direct and indirect compensation, such as: monthly salary/wages, TPP, study tour/out of town service, and Satya badges.

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