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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
IMPLEMENTASI KEBIJAKAN OTONOMI DAERAH TERHADAP LAJU PEMULIHAN EKONOMI PASCA COVID 19 DI WILAYAH SUMUT Sinta Aulia Haikal; Marliyah Marliyah
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.v4i1.3620

Abstract

This study aims to look at the implementation (role) and policies set by the North Sumatra regional government on several issues related to the Covid-19 virus, one of which is the decline in the regional economy and what steps the government has taken in terms of restoring the economy. The method used in this study is to use an analytical descriptive approach, while the data used are analytical qualitative data sourced from secondary data from the LKPJ Gubernur North Sumatera 2020 and primary data from valid references. Based on the results of the discussion in the implementation of regional autonomy policies on economic recovery, the regional government of North Sumatra and the Pemko Medan have implemented several strategic policies that can be implemented related to fiscal and monetary which are needed to provide stimulation for economic recovery. In addition, the Pemko Medan has also implemented policies to increase economic growth, one of which is collaborating with the North Sumatran Chamber of Commerce (KADIN) for the revival of UMKM as the backbone of regional development.
ANALISIS SISTEM PENGENDALIAN INTERNAL PADA SISTEM AKUNTANSI PEMERINTAH: STUDI KASUS PADA DINAS KOMUNIKASI DAN INFORMATIKA KABUPATEN LAMPUNG TIMUR Okta Melinda Sari; Yulita Zanaria; Dimas Bagus Editya
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.v4i1.3621

Abstract

This study aims to find out how the Internal Control System in the Government Accounting System at the Department of Communication and Information, East Lampung Regency. The type of research used is qualitative with descriptive analysis method. Data collection techniques were carried out by means of observations and interviews conducted at government agencies, especially at the Communication and Information Office. Technical analysis using the PIECES analysis method to determine the effectiveness of the government accounting system is to use a compliance test. The results showed that the Government Internal Control System (SPIP) at the Department of Communication and Informatics of East Lampung Regency was running well, because its implementation was in accordance with the elements in the SPIP that had been determined based on PP no. 60 of 2008. The systems and procedures at the Communications and Informatics Service of East Lampung Regency are also quite adequate, supported by competent employees in their fields so that the error rate on control can be overcome. This results in the implementation of tasks not being fully efficient.
METODE PERTANGGUNG JAWABAN PENGGUNAAN DANA HIBAH PEMILU: Studi Kasus KPU Deli Serdang Dewi Anna Sari Harahap; 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.v4i1.3622

Abstract

The purpose of this study was to identify and analyze the management and accountability of election funds in Deli Serdang Province. The analytical method used is data collection method, qualitative descriptive with interviews or documentation. Based on the results of the Deli Serdang Regency Election Grant Survey 2019, the Deli Serdang Regency Election Grant Accountability System was carried out according to established procedures. The mechanism for obtaining a grant from the Derisul Regency Government begins with Baisul sending an application to the Regency Government. The requirements include records of payment of funds (NPHD), receipts, facts of completeness, bank accounts in the names of additional grant recipients, payment processing, use, and accountability, namely PPK and bookkeeping of expenses. PNS status by the Regional Government of Deli Serdang Regency.
Efektivitas Dana Zakat Dalam Pengembangan Dan Pemberdayaan Ekonomi Mustahik di Kalangan UMKM Pada Badan Amil Zakat Nasional (BAZNAS) Provinsi Sumatera Utara Husdiana Husdiana; 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.v4i1.3623

Abstract

This research is a research conducted with the aim of knowing how the effectiveness of zakat funds in developing and empowering the mustahik economy among MSMEs in the National Amil Zakat Agency (Baznas) of North Sumatra Province and How is the distribution of the zakat funds done. The research method used is descriptive qualitative method using primary data sources. Data collection techniques used through observation, interviews and documentation. In addition, this study also uses secondary data sources obtained through articles or online or through the North Sumatra Baznas website. The results showed that zakat funds in developing and empowering the mustahik economy among MSMEs at the Baznas of North Sumatra Province were quite effective. Because the existence of zakat funds is able to help SMEs in developing and activating their economy. Although the hope of Baznas is to turn MSME actors who were previously mustahik into muzakki, this zakat fund is quite capable and effective in assisting MSME actors in developing and empowering the economy in their lives and increase monthly income.
Analisis Pengoptimalan Aplikasi Mobile dan Sosialisasi Unit CDC (Community Development Centre) guna Mempermudah Pengisian Form Dana Pinjaman UMK bagi Mitra Binaan PT Telkom Pematangsiantar Alwi Akbar; 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.v4i1.3625

Abstract

This paper aims to determine the use of online applications at the CDC (Community Development Center) unit of PT Telekomunikasi Pematangsiantar. Based on the results of the analysis, the use of mobile applications as a medium to facilitate foster partners in filling out small and medium business loan funds forms. The mobile application is very effective in saving time, but there are some obstacles, namely the application often experiences errors. By optimizing the application, it is expected to be able to avoid these obstacles. Maximum utilization with an attractive appearance and ease of accessing applications that will increase the number of fostered partners in the CDC unit of PT Telekomunikasi Pematangsiantar.
INTELLECTUAL STRUCTURE OF CARBON EMISSION AND CLIMATE CHANGE IN SUSTAINABILITY REPORTING: A BIBLIOMETRIC ANALYSIS Richatul Jannah; Fitrarena Widhi Rizkyana; Risanda Alirastra Budiantoro
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.v4i1.4695

Abstract

The research topic of carbon emission and climate change in sustainability reporting were published in the publications used in this study are from 1999 to January 2023. The data discusses intellectual structure of carbon emission and climate change in sustainability reporting in this study came from 96 sources in the form of 79 articles, 2 books, 11 book chapters, 18 conference papers, 1 note, and 11 reviews. R-Biblioshiny in this research was for analysis and data visualization. Furthermore, additional analysis was also carried out using the Vos Viewer. From the network visualization, research related to the influence of carbon emission and climate change has not been done much and works analyzing these influences are still potential recently.The findings of this study serve as a reference and provide direction for future researchers and provide mapping related to carbon emission and climate change in sustainability reporting. More research in this field and works analyzing these influences are needed moreover about future environmental and sustainability impact. The findings of this study serve as a reference and provide direction for future researchers and provide mapping related to carbon emission and climate change in sustainability reporting. More research on the influence of carbon emission and climate change in this field and works analyzing these influences are needed moreover about future environmental and sustainability impact in accounting scope.This research topic still has many opportunities to be carried out within the scope of the accounting and finance journal. This research is expected to be able to provide references, especially for Indonesian Researchers who will conduct international publications on similar topics. Limitations this research is mostly based on data processing keywords that are not accompanied by reasons for selecting these keywords. In addition, the data used is limited to articles published on Scopus. Indonesian Researchers are advised to collaborate with more researchers from other countries with very productive researchers related to this topic. Opportunities for international publications will also be bigger if the publication targets journals that have published many works from Indonesian Researchers.

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