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All Journal Jurnal Akuntansi dan Perpajakan Journal of Economic, Bussines and Accounting (COSTING) AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Penentuan harga obligasi dan teori tingkat bunga JUMAN Tools (Jurnal Manajemen Tools) International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Journal Economy And Currency Study (JECS) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) SMBJ: Strategic Management Business Journal International Journal Of Economics Social And Technology Journal Liaison Academia and Society
Lili Fizriah, Henny Andriyani Wirananda
Universitas Muslim Nusantara Al-Washliyah
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Journal : International Journal Of Economics Social And Technology

 1 
The Analysis of The Impact of Responsibility Accounting on Production Cost Control at PT. Mopoli Raya Henny Andriyani Wirananda; Wilda Sri Munawaroh Harahap
International Journal Of Economics Social And Technology Vol. 1 No. 3 (2022): 2022, September
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v1i3.128

Abstract

This study was written to determine the effect of responsibility accounting on controlling production costs at PT. Medan Grand Mopoli. The research method used in this research is descriptive qualitative. As for the subject of this research was conducted at PT. Mopoli. The object of this research is the production cost report of PT. Grand Mopoli. Data collection techniques in this study were using observation techniques, documentation techniques and interview techniques. In this case the research uses descriptive analysis techniques. The results of the study show that responsible accounting has not been implemented properly because it is seen from the cost of technology and every year it experiences losses (unfavorable) or the realization is higher than the budget
Comparative Analysis Of Financial Performance In Banking Companies During Covid-19 (Comparative Study On PT. Bank Negara Indonesia And PT. Bank Sumut) Rahmawati Rahayu Ningsih; Henny Andriyani Wirananda
International Journal Of Economics Social And Technology Vol. 1 No. 3 (2022): 2022, September
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v1i3.141

Abstract

The purpose of this study is to ascertain and evaluate whether there are any appreciable variations in ROA, ROE, CAR, and NPL at the Indonesian state bank (BNI) and Bank Sumut over the course of COVID-19. Research of this kind is quantitative. Financial statements in the form of balance sheets at the State Bank of Indonesia (BNI) and Bank of North Sumatra for the four years from 2018 to 2021 served as the research instrument utilized to collect data. The annual financial statements of the Bank of North Sumatra and the Indonesian state bank (BNI) served as the study's population. The census method is the sampling approach employed (total sampling). The independent sample t-test was the method of data analysis applied. In contrast to the ROA and NPL variables, which show a significant difference in financial performance between Bank Negara Indonesia (BNI) and Bank Sumut, the results of the analysis using the independent sample t-test on the CAR and ROE variables show no significant difference in financial performance between Bank Negara Indonesia (BNI) and Bank Sumut.
Co-Authors Alistraja Dison Silalahi Ardhansyah Putra Hrp Astuti Fifi Hayrani Siregar Nia Wati Nike Agustina Poppy Marlina Samosir Purwita Sari Rahmawati Rahayu Ningsih Sri Kumala Dewi Toni Hidayat Wan Dian Safina Wilda Sri Munawaroh Wilda Sri Munawaroh Harahap Yayuk Yuliana