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<![CDATA[ANALISIS EFISIENSI BIAYA BAHAN BAKU MENGGUNAKAN METODE JUST IN TIME (JIT) STUDI KASUS CV. SOYA AULA DI ACEH BESAR ]]>
<![CDATA[Nabila Nabila]]>;
<![CDATA[Jalaluddin Jalaluddin]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study aims to analyze the application of the Just In Time method to improve the cost efficiency of raw materials at CV. Soya Aula. This study used descriptive qualitative method. The data used are primary data and secondary data. Primary data using observation, interview, and documentation techniques. The data analysis used the cost of raw materials where the application of Just In Time analysis performs the calculations with the MRP and MCE methods. The results of this study indicate that there is a decrease in the cost of raw materials after the application of the Just In Time method. By using the MRP method for purchasing raw materials per day, the cost of raw materials has decreased by 12.24%. And by using the MCE method to measure the level of efficiency, it is known that the efficiency per day is 95.6%, by choosing non value added and value added activities. ]]>
<![CDATA[TAX PLANNING ANALYSIS THROUGH THE DEPRECIATION AND REVALUATION METHODS OF FIXED ASSETS TO MINIMUM TAX LOAD AT PT. TASPEN (PERSERO) TASIKMALAYA BRANCH ]]>
<![CDATA[Deni Faisal]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this thesis research is to determine tax planning through the depreciation method and fixed asset revaluation of the tax burden at PT. Taspen (Persero) Tasikmalaya Main Branch. This research method uses descriptive research. This study collects facts and identifies data that discusses tax planning issues in the field of depreciation and revaluation of fixed assets against the tax burden borne by the company. The results of this study are expected to provide input to the management of PT. Taspen (Persero) Tasikmalaya Main Branch in carrying out depreciation of fixed assets, it is better to pay attention to the latest tax laws in order to further optimize the allowable tax burden according to taxation and revaluation of fixed assets by PT. TASPEN (Persero) is not a requirement then PT..The conclusion of this research is that with the depreciation and revaluation of the company's fixed assets, PT. Taspen (Persero) Tasikmalaya Main Branch can save or minimize the tax burden that must be paid by the company]]>
<![CDATA[PENGARUH HARGA, CITRA MEREK, DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN MIE INSTAN PADA MAHASISWA AKTIF S1 AKUNTANSI UNIVERSITAS SYIAH KUALA ]]>
<![CDATA[Rudy Fachhruddin]]>;
<![CDATA[Satria Erlangga]]>;
<![CDATA[sayed mahdi]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study aims to determine the effect of price, brand image and product quality on purchasing decisions of instant noodles on active undergraduate students of accounting at Syiah Kuala University by understanding how to make decisions. The research respondents were 85 people, namely active undergraduate accounting students at Syiah Kuala University. Data collection was carried out by distributing questionnaires directly to respondents in June to July 2021. This study used a simple random sampling method where the sample was taken randomly. The analytical method used is multiple linear regression with SPSS version 25 application. The results of the study prove that brand image and product quality have a significant positive effect on purchasing decisions for instant noodles in active undergraduate accounting students at Syiah Kuala University. Price has no effect on purchasing decisions for instant noodles for active undergraduate accounting students at Syiah Kuala University.]]>
<![CDATA[PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN BIAYA DAN PENILAIAN KINERJA ]]>
<![CDATA[Riska Marwahidah Suryani]]>;
<![CDATA[Nadirsyah Nadirsyah]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this study was to determine how the application of accountability accounting as a cost control and performance appraisal tool. This type of research is descriptive qualitative research by making Iskandar Muda Hospital as the sole object of research. The data used in this study are primary data and secondary data by conducting literature studies, interviews, observations, and documentation to obtain the necessary data. The results of this study indicate that the application of accountability accounting at Iskandar Muda Hospital has not been good because the separation of controlled cost and uncontrolled cost has not been implemented, and also the application of accountability accounting has acted as a cost control and performance appraisal tool wih the fulfillment of cost control feasibility indicators, and comparisons between realization and budget]]>
<![CDATA[IMPLEMENTASI MAQASHID SYARIAH PADA PENERAPAN CORPORATE SOCIAL RESPONSIBILITY DI BANK UMUM SYARIAH BANDA ACEH ]]>
<![CDATA[Diva Novia]]>;
<![CDATA[Meutia Fitri]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[ This study aims to determine whether there are implementation Maqashid Syariah of CSR programs at Syariah Bank in Banda Aceh. The results of weighting the CSR program also determine the Banda Aceh sharia bank that implements Maqashid Syariah the best. The research method used in the research is descriptive analysis research. The type of data used is primary data obtained through interviews with parties directly related to the provision of CSR programs at each bank, this data is also supported by secondary data in the form of a list of CSR activities that have been carried out. The results of this study indicate that there is a true implementation of Maqashid Syariah in implementing CSR in every Islamic bank in Banda Aceh. The data also shows that the best Islamic banks in implementing Maqashid Syariah have the highest score of 25, where the score shows that the implementation is categorized as "very good" over the highest score weights obtained.]]>
<![CDATA[PENGARUH STRUKTUR SUKUK, UMUR SUKUK, DAN STATUS JAMINAN SUKUK TERHADAP PERINGKAT SUKUK PADA PERUSAHAAN YANG TERDAFTAR DI DAFTAR EFEK SYARIAH ]]>
<![CDATA[Reva Muzalifah]]>;
<![CDATA[Aida Yulia]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The purpose of this research is to examine the effect of independent variables on sukuk rating of companies listed in the List of Islamic Securities in the period of 2013-2016. Independent variables that used in this research are sukuk structure, maturity, and guarantee status. The selection of the sample is using a purposive sampling method and obtained a sample of 12 sukuk, the type of data used in this research is secondary data such as financial statements, annual reports and statistical data of sukuk. Data collection techniques used in this research is the documentation. Data analysis was conducted using the statistical analysis that is multiple linear analysis techniques Data processed by using program Econometric Views (EViews) version 9. The results of this study show that 52,73% dependent variable or sukuk rating can be explained by the three of independent variables. Simultaneously the three of independent variables have effect on sukuk rating. Partially, sukuk structure, maturity, and guarantee status have effect on sukuk rating.]]>
<![CDATA[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 ]]>
<![CDATA[Lilis Setiawati]]>;
<![CDATA[Dinaroe Dinaroe]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[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.]]>
<![CDATA[THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE AND ENVIRONMENTAL DISCLOSURE ON PROFITABILITY WITH FIRM SIZE AS MODERATING EFFECT (STUDY ON LISTED MINING COMPANY IN INDONESIA STOCK EXCHANGE YEAR 2017 – 2019) ]]>
<![CDATA[Fathin Adlia Sahril]]>;
<![CDATA[Maulana Kamal]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[The economy moves away from polluting activities and towards cleaner production processes. Corresponding to this, companies are required not only to have high profitability but also to concern with environmental issues. It is expected that larger companies are able to generate more profits and to concern themselves with environmental issue. The purpose of this research is to investigate the influences of environmental performance and environmental disclosure on profitability with firm size as the moderating variable of that relationship. A sample of the listed mining companies of IDX was collected from 2017 to 2019 for hypothesis testing using a multiple regression analysis. The findings indicate that environmental performance and environmental disclosure were positively associated with profitability and firm size moderates this relationship.]]>
<![CDATA[IMPLEMENTASI ASAS TATA KELOLA YANG BAIK PADA KOPERASI MITRA DHUAFA REGIONAL ACEH ]]>
<![CDATA[Sarah Anggraini]]>;
<![CDATA[Fazli Syam BZ]]>;
<![CDATA[Bustamam Bustamam]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[This study aims to analyze how the principles of good governance apply to Aceh Regional Mitra Dhuafa Cooperative (KOMIDA) based on the policy standards that have been determined by the National Committee on Governance Policy (KNKG). The implementation of a standardized governance system in KNKG policies is able to encourage and improve management and evaluate how the activities and performance of the organization are in order to achieve efficiency and effectiveness from the functions and assets of the Aceh Regional Mitra Dhuafa Cooperative (KOMIDA).This research using descriptive analytical research to 20 employees of Aceh Regional Mitra Dhuafa Cooperative (KOMIDA). Data collection techniques used research instruments in the form of questionnaires and interviews. The results obtained from this study that Aceh Regional Dhuafa Mitra Cooperative (KOMIDA) has implemented an improved governance system based on the KNKG standard which is described as follows. The principle of transparency scored 86 percent in the very good category, the principle of accountability scored 84.25 percent in the very good category, the principle of accountability resulted in a score of 88.25 percent in the very good category, the principle of independence scored 84.5 percent in the very good category and the principle of fairness resulted in a score of 88.5 percent in the very good category. Keywords--Principles of Good Governance, Aceh Regional Mitra Dhuafa Cooperative (KOMIDA)]]>
<![CDATA[DESAIN SISTEM INFORMASI PENGGAJIAN UMKM BANDA ACEH (STUDI KASUS PADA USAHA MANUFAKTUR) ]]>
<![CDATA[Evayani Evayani]]>;
<![CDATA[Fauzan Kamil]]>
<![CDATA[ Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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<![CDATA[Payroll is one of the elements in the financial statements, which appears in the statement of financial position and income statement. Wrong and untimely salary management can affect the company's performance. One of the errors in salary management is caused by the implementation of a manual system, which allows for various problems in payment. This study aims to design a payroll information system that will help companies, especially SMEs, in managing salaries. This design process starts from recording to presenting the report. The system designed in this study uses the PHP programming language, and MySql as a server. This research uses a case study method, data collection in research through interviews, observations, and literature studies conducted directly at the company. This research produces an application system that makes it easier for companies to manage salaries in the future.]]>
