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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Review Pendidikan dan Pengajaran (JRPP) BALANCE: Economic, Business, Management and Accounting Journal Ekombis: Jurnal Fakultas Ekonomi Akbis: Media Riset Akuntansi dan Bisnis Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Revenue : Jurnal Ilmiah Akuntansi Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Innovative: Journal Of Social Science Research Jurnal Sistem Informasi, Akuntansi dan Manajemen
Handayani, Meutia
Politeknik Aceh
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Penilaian Skor Pengungkapan Islamic Social Reporting (ISR) pada PerusahaanYang Terdaftar di Jakarta Islamic Index (JII) Meutia Handayani; Emilda Kadriani; Icha Ayuningsih; Talbani Farlian
Jurnal Penelitian Ekonomi Akuntansi Vol 4 No 2 (2020)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v4i2.2927

Abstract

Penelitian ini bertujuan untuk menganalisis penilaian skor pengungkapan ISR (Islamic Sosial Reporting) pada perusahaan yang terdaftar di Jakarta Islamic Index (JII). Data yang digunakan adalah laporan tahunan perusahaan yang terdaftar pada JII yang mengungkapkan Islamic social repoertingnya. Pengungkapan Islamic social Rrepoerting diperlukan sebagai bentuk tanggung jawab perusahaan yang kegiatannya tidak bertentangan dengan syariat islam kepada lingkungan social disekitarnya. data yang dilakukan dalam penelitian ini adalah dengan menggunakan metode data sekunder dan di lakukan analisis deskriptif terhadap hasil penelitian. Hasil dari penelitian ini menunjukkan bahwa indeks ISR tertinggi dimiliki oleh PT. Aneka Tambang (Persero) Tbk dan PT. Indofood Sukses Makmur Tbk. Skor ISR terendah dimiliki oleh PT. Ciputra Developmen dan Summarecon Agung Tbk
Factors Affects The Income of Street Sellers in Kuta Alam Talbani Farlian; Siti Lutfiah Novitri; Meutia Handayani
BALANCE: Economic, Business, Management and Accounting Journal Vol 19, No 1 (2022): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v19i1.10069

Abstract

This study aims to determine the effect of capital, age of business, and working hours on the income of street sellers in Kuta Alam. This research is quantitative, namely research that aims to obtain evidence of a hypothesis; Data was collected through interviews and direct observation; The sample used was 20 respondents using random sampling technique; Data analysis technique using multiple linear regression. The results showed that when testing the partial regression coefficient with = 5%, of the three variables (capital, company age, and working hours) only capital had a significant effect on the income of street sellers.
KEDISIPLINAN DAN TUNJANGAN KINERJA DAPATKAH MEMPENGARUHI MOTIVASI KERJA PEGAWAI SEKRETARIAT DAERAH KOTA BANDA ACEH ? Meutia Handayani
JURNAL EKOMBIS Vol 6, No 2 (2020) November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v6i2.2886

Abstract

The purpose of this study was to determine the effect of discipline and performance allowances on employee working motivation at the Regional Secretariat of Banda Aceh City. This study used quantitative research methods, and data were analysed by using multiple linear regression analysis. Tools analysis used by SPSS 25version. The primary data were collected through questionnaires to public official at The Regional Secretariat of Banda Aceh City. The statistical method used the classical assumption test, the partial t test and the simultaneous F test. The results showed that partially test discipline had no effect on employee working motivation, but performance allowances had effect on employee working motivation. Simultaneous test concluded that both discipline and performance allowances had an effect on employee working motivation at the regional secretariat of Banda Aceh City.Keywords: Discipline, Performance Allowances, Employee Working Motivation
KONTRIBUSI KINERJA KEUANGAN YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN BUMN Dewi Maya Sari; Meutia Handayani
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 4 NOMOR 2 TAHUN 2020
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v4i2.3348

Abstract

This study aims to determine the effect of asset management, liquidity, and leverage on the profitability of BUMN companies. The data used is the 2016-2018 annual financial report data for BUMN companies. This research is a quantitative study using secondary data, namely financial statement data and the research sample is 13 companies with a period of three years 2016-2018 selected through sample criteria. Data analysis was performed using multiple linear regression methods with the help of Eviews 11 program. `The results showed that asset management and liquidity partially had no a significant effect on profitability, while leverage partially had effect on profitability. Simultenaously, it showed that asset management, liquidity, leverage affected on profitability.
Program Peningkatan Kewirausahaan Melalui Media Digital Untuk Pondok Yatim Putri Human Initiative Meutia Handayani; Devi Mulia Sari; Cut Yunina Eriva
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2021): COMSEP : JUrnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (868.924 KB) | DOI: 10.54951/comsep.v2i2.89

Abstract

this community service is carried out as a form of responsibility of Aceh Polytechnic Higher Education academics for the surrounding social environment. The object of this community service is the Pondok Santri Putri Human Initiative which has carried out entrepreneurial activities. There are several obstacles faced by the students so far. These obstacles include their lack of understanding of technology, the absence of a brand (brand) for their products so that later it will be difficult to market and promote online, and their understanding who have not been able to promote products digitally. From the problems faced, this community service activity is carried out to be able to help the students. This community service is carried out by conducting workshops to train in making attractive and competitive brands in online sales, as well as training students to market their products digitally through social media. The results of this study are expected to increase the income of the students through the products they produce
PERBANDINGAN RETURN SAHAM BANK BUMN SEBELUM DAN SESUDAH PENGUMUMAN PANDEMI COVID-19 DI INDONESIA Dewi Maya Sari; Meutia Handayani; Nadifah Tasya
Jurnal Penelitian Ekonomi Akuntansi Vol 6 No 1 (2022)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v6i1.5339

Abstract

This study aims to analyze the comparison of stock returns of state-owned banks listed on the Indonesia Stock Exchange before and after the announcement of the Covid-19 pandemic. The data used is the weekly closing stock price of state-owned banks for the period January-February (before) and March-April (after). This research is a type of quantitative research with quantitative descriptive analysis method. Data collection techniques using the census method. The results showed that the stock returns of state-owned banks listed on the Indonesia Stock Exchange fluctuated in the period before and after the announcement of the Covid-19 pandemic
PERAN BANK INDONESIA DALAM MENJAGA STABILITAS SISTEM KEUANGAN DI TENGAH PANDEMI COVID 19 Meutia Handayani; Talbani Farliani; Riski Fandika; Indah Islami
Jurnal Penelitian Ekonomi Akuntansi Vol 5 No 2 (2021)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v5i2.4515

Abstract

Penelitian ini bertujuan untuk mengetahui peran Bank Indonesia dalam menjaga stabilitas sistem keuangan di tengah pandemi Covid 19, Untuk mengetahui Apakah selama pandemic Covid-19 memaksa Bank Indonesia untuk lebih aktif dalam menjaga stabilitas sistem keuangan di tengah pandemi Covid 19. Penelitian ini menggunakan jenis penelitian literature review. Literature review merupakan suatu penelusuran dan penelitian kepustakaan dengan membaca buku, jurnal, dan terbitan-terbitan lain yang terkait dengan topik penelitian, untuk menghasilkan suatu topik atau isu tertentu, seperti untuk menghasilkan sebuah tulisan ilmiah, seperti skripsi, tesis, dan disertasi. Hasil dari penelitian ini yaitu Bank Indonesia memfungsikan peranannya selaku "lender of resort " dengan memberikan Liquidity support dengan nama Bantuan Likuiditas Bank Indonesia atau BLBI untuk menyelamatkan sistem perbankan, baik untuk keperluan mengatasi kesulitan likuiditas, maupun dalam rangka pelaksanaan Program Penjanjian Pemerintah, Bank Indonesia harus terlibat untuk membantu penyelesaian krisis keuangan yang dihadapi oleh sektor korporasi selaku debitur bank, Bank Indonesia memberikan fasilitas pembiayaan darurat (LOLR), Membentuk institusi yang menjamin deposan kecil (Lembaga Penjamin Simpanan) sebagaipengganti Blanket Guarantee yang tidak best practice. Bank Indonesia berperan aktif dalam persiapan pendirian LPS, Membentuk wadah terkoordinasi terkait dengan stabilitas system keuangan baik secara internal dan eksternal.
Workshop Pemanfaatan Teknologi Informasi Manajemen Kelas Dengan Google Classroom pada Sma Negeri 16 Banda Aceh Meutia Handayani; Rismadi Rismadi; Sri Rani; Emilda Kadriyani; Mutia Arfiyani; Hilmi Hilmi
Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) Vol. 1 No. 2 (2022): Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB) (Edisi Oktober)
Publisher : Pusat Studi Teknologi Informasi Fakultas Ilmu Komputer Universitas Bandar Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (876.765 KB) | DOI: 10.36448/jpmtb.v1i2.28

Abstract

Kemampuan penguasaaan teknologi dan informasi pada guru di SMAN 16 Kota Banda Aceh sebagai sekolah binaan keunggulan di Kota banda Aceh haruslah mampu dan mengimbangi dengan tuntutan yang harus dilkasanakan pada sekolah tersebut. Salah satu tuntutan yang harus dikuasai oleh para dewan guru adalah tentang cara pemakiana teknologi yang ada saat ini. Pembuatan media pembelajaran adalah upaya yang dilakukan guru untuk memberikan pembelajaran secara penggunaan dengan tool Google Classroom. Metode dalam pengabdian ini adalah dengan pelatihan pembuatan media pembelajaran yang berisi pembuatan kelas pada google clasroom, penginputan materi pembelajaran, pembuatan kuis untuk siswa, dan penilaian tugas siswa. Hasil pada pengabdian ini adalah guru dapat membuat media pembelajaran dengan dukungan google classroom, sehingga dapat menyajikan informasi pembelajaran dengan cara yang lebih mudah disampaikan kepada siswa dengan berkualitas. Hasil pada pengabdian dapat membantu memberikan kemudahan dalam melakukan pembelajaran dengan menggunkan teknologi yang ada, sehingga dapat mempermudah dalam mewujudkan SMAN 16 Kota Banda Aceh menjadi sekolah binaan unggulan dari Dinas Pendidikan Kota Banda Aceh.
PERILAKU APARATUR SIPIL NEGARA DALAM PENERAPAN SISTEM AKUNTASI PEMERINTAH Meutia Handayani
EKOMBIS: JURNAL FAKULTAS EKONOMI Vol 8, No 2 (2022): November
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/ekombis.v8i2.6536

Abstract

This study was conducted to determine both the partial and simultaneous influence of the four behavioral aspects on the implementation of the government accounting system at the Population and Civil Registration Office of Banda Aceh City. This study used quantitative method, while the multiple linear regression model was used as the data analysis technique. To obtain data from the field, questionnaires were spread to 45 research samples and then analyzed. Based on the results of data analysis, it can be concluded that simultaneously the behavioral aspects of perception, attitude, motivation and emotion significantly influence the implementation of the government accounting system. Partially, behavioral aspects of perception, attitude, motivation and emotion significantly influence the implementation of the government accounting systemBehavioral aspects, perception, attitude, motivation, emotion, and the Government Accounting System 
ANALISA PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING (STUDI KASUS PADA PERABOT SEMANTOK PERKASA BANDA ACEH) Dewi Maya Sari; Meutia Handayani; Zaharatun Nighisa
Jurnal Penelitian Ekonomi Akuntansi Vol 6 No 2 (2022)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v6i2.6578

Abstract

This research examined the Semantok Perkasa Furniture company in Banda Aceh through a case study methodology and descriptive research. The purpose of this study is to create order cost cards and calculate the cost of manufacturing window sills using the job order costing method for Semantok Perkasa Furniture product lines in March 2022. By considering the actual costs incurred, Perabot Semantok Perkasa has never precisely determined the cost of production. The cost of production used to estimate the selling price is simply based on assumptions, thus the cost of raw materials and factory overhead costs cannot be accurately calculated. The findings indicated that there were gaps between the task order costing method and the company's approach for calculating the cost of manufactured goods. Because the cost of manufacturing determined by the company is less than the cost of production determined by the job order costing technique, Semantok Perkasa Furniture is expected to earn extra profit, according to the business's calculations.
Co-Authors Ardian Ardian Ardian Ardian Ardian Ardian Cut Yunina Eriva Cut Yunita Elvira Devi Mulia Sari Devi Mulya Sari Dewi Maya Sari Dewi Maya Sari Emilda Kadriani Emilda Kadriyani Hilmi Hilmi Icha Ayuningsih Indah Islami Irene Maulana Harahap M Arsaydy Maulana Maulivia Riska Muhammad Abtahi Muhammad Abthahi Mutia Arfiani Mutia Arfiyani Nadifah Tasya Riski Fandika Rizki Ramadhan Rizkia Devi Rollis Juliansyah Siti Lutfiah Novitri Sri Rani Sri Rani Fauziah Talbani Farlian Talbani farlian Totok Rudianto Zaharatun Nighisa