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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 161 Documents
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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.
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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