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DOUBLE ENTRY BOOKKEEPING DALAM AKUNTANSI Ulfah, Almira Keumala
J-ISCAN: Journal of Islamic Accounting Research. Vol 1 No 1 (2019): ISCAN Vol. 1 No. 1 January-June 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v1i1.691

Abstract

Accounting has an important role in the business world where accounting provides financial information that can be used by economic entities to stakeholders (both internal and external parties. Each economic entity must present its financial information to all stakeholders. To facilitate economic entities in making records in financial transactions, and to make it easier for stakeholders to understand financial information conveyed by economic entities, there must be uniformity in accounting.The Golden Rule of Accounting brings uniformity and to be able to present transactions correctly.The important rules contained in the Golden Rule of Accounting form the basic equation accounting and accounting in pairs (double entry). Keywords: Double entry, Accounting Abstrak Akuntansi memiliki peran penting didalam dunia bisnis di mana akuntansi memberikan informasi keuangan yang dapat digunakan oleh entitas ekonomi kepada para pemangku kepentingan (baik pihak internal maupun pihak eksternal). Setiap entitas ekonomi harus menyajikan informasi keuangannya kepada semua pemangku kepentingannya. Untuk memudahkan entitas ekonomi dalam melakukan pencatatan dalam transaksi keuangannya, serta untuk memudahkan pemangku kepentingan untuk memahami informasi keuangan yang disampaikan oleh entitas ekonomi maka harus ada keseragaman dalam akuntansi. Golden Rule Of Accounting membawa keseragaman dan untuk dapat menyajikan transaksi dengan benar. Aturan penting yang terdapat di dalam Golden Rule Of Accounting membentuk persamaan dasar akuntansi dan pembukuan akuntansi secara berpasangan (double entry). Kata kunci: Double entry, Akuntansi.
PERSAMAAN AKUNTANSI DALAM TRANSAKSI BISNIS Ulfah, Almira Keumala
J-ISCAN: Journal of Islamic Accounting Research. Vol 2 No 1 (2020): ISCAN Vol. 2 No. 1 January-June 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v2i1.864

Abstract

This study intends to analyze comprehensively about accounting equations in business transactions. The accounting equation is the basis for understanding accounting records that use paired records so that the amount of debit is always balanced with credit and can know where the position of assets, debt position and capital position in each transaction. The basic accounting equation is an equation that shows the balance between assets, liabilities, and equity. The basic accounting equation is an equation that shows the balance between assets, liabilities, and equity. The accounting equation does not only record transactions that are directly related to assets, debt and capital. The accounting equation can also be used to see the effects of income, expenditure, expense, and transaction transactions. Therefore, before making financial statements we must first have to understand the basic concept of accounting, the accounting equation. The basic equation in accounting is a basic concept in making financial statements. Keywords: accounting equations, financial statements, and business transactions Abstrak Penelitian ini bermaksud untuk menganalisis secara komprehensif tentang persamaan akuntansi dalam transaksi bisnis. Persamaan akuntansi merupakan dasar untuk memahami pencatatan akuntansi yang menggunakan catatan berpasangan sehingga besarnya debit selalu seimbang dengan kredit dan dapat diketahui dimana posisi aset, posisi hutang dan posisi modal dalam setiap transaksi. Persamaan akuntansi dasar adalah persamaan yang menunjukkan keseimbangan antara aset, kewajiban, dan ekuitas. Persamaan akuntansi dasar adalah persamaan yang menunjukkan keseimbangan antara aset, kewajiban, dan ekuitas. Persamaan akuntansi tidak hanya mencatat transaksi yang berhubungan langsung dengan aset, hutang dan modal. Persamaan akuntansi juga dapat digunakan untuk melihat pengaruh pendapatan, pengeluaran, pengeluaran, dan transaksi transaksi. Oleh karena itu, sebelum membuat laporan keuangan kita terlebih dahulu harus memahami konsep dasar akuntansi yaitu persamaan akuntansi. Persamaan dasar dalam akuntansi merupakan konsep dasar dalam pembuatan laporan keuangan. Kata kunci: persamaan akuntansi, laporan keuangan, dan transaksi bisnis
Industri Halal di Aceh: Strategi dan Perkembangan Ramadhan Razali; Angga Syahputra; Almira Keumala Ulfah
AL-QARDH Vol 6, No 1 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jaq.v6i1.2733

Abstract

This study aims to analyze the strategy and development of the halal industry in the province of Aceh. This research is qualitative research, using a literature review approach from various previous studies. This study uses secondary data obtained from journals, documentation, books, and reports from related parties such as the literally Central Agency on Statistics, LPPOM MPU, LPPOM MUI, Aceh Culture and Tourism Office, and related parties.The results of the study found that Aceh Province is one of the provinces that implement sharia in all sectors. The application of Islam is not only in banking but is also applied to tourism, food, and other halal industries, however, the optimization of the halal industry cannot be felt optimally. The development of a halal industry strategy needs support from the local government. One strategy that must be done is to issue a halal certificate easily but professionally. In addition, to maximize the halal industry, especially halal tourism, local governments must also pay attention to the existing infrastructure. With the maximum development strategy carried out, it is expected to increase the halal industry, especially halal tourism in Aceh Province
Pengaruh Mekanisme Bonus dan Multinationality terhadap Keputusan Transfer Pricing pada Perusahaan Manufaktur di Bursa Efek Indonesia Isra Maulina; Almira Keumala Ulfah; Heny Rofizar; Husni Kamal; Muhammad Syafril Nasution
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 4, No 2 (2021): Journal of Education, Humaniora and Social Sciences (JEHSS), November
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1216.454 KB) | DOI: 10.34007/jehss.v4i2.808

Abstract

This article aims to examine and analyze the Effect of Bonus Mechanisms, and Multinationality on Transfer Pricing Decisions in Manufacturing Companies Listed on the IDX for the 2016-2018 period. The population used in this study were 154 manufacturing companies listed on the Indonesia Stock Exchange, and the sample was taken using a purposive sampling method, namely 25 companies. The data collection technique used in this research is secondary data. Based on the analysis that has been done, the results show that H1 is rejected. This means that the bonus mechanism has no effect on transfer pricing. Bonuses are not a motivator for the board of commissioners to do transfer pricing, because basically the board of commissioners before doing transfer pricing must first consider the risk compared to the bonus. H2 is rejected. That is, multinationality has no effect on transfer pricing. This means that not all multinational companies can reduce their taxes by doing transfer pricing, this is because, if the company has a subsidiary in a part of the country that has high taxes, the multinational company cannot reduce its taxes with this alternative.
Analysis of Student Understanding Department of Sharia Accounting Faculty of Economics and Islamic Business IAIN Lhokseumawe on the Basic Concepts of Accounting Muhamad Syafril Nasution; Almira Keumala Ulfah; Ramadhan Razali
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3666

Abstract

The basic concept of Accounting is an urgent and basic subject that must be known by students, especially students majoring in Islamic accounting. The basic concept of Accounting is studied by students for two semesters in the accounting introduction course. The purpose of this research is to find out the extent of the understanding of students majoring in Sharia Accounting in understanding the basic concepts of accounting. The method used in this study is the mix method. While the results found are: first, students still lack understanding about the terms of basic accounting concepts. In addition, students also lack understanding about the method of calculation in accounting. Second, the knowledge of accounting in students has an effect on understanding the basic concepts of accounting in students. Third, the interest in studying accounting in students affects the understanding of basic accounting concepts in students. Third, the teaching style of lecturers introducing accounting has an effect on understanding the basic concepts of accounting that exist in students.
IMPLEMENTASI GOOD CORPORATE GOVERNANCE DALAM MENINGKATKAN KUALITAS PELAYANAN PADA PT PLN WILAYAH ACEH Almira Keumala Ulfah .
Jurnal Akuntansi Vol 3, No 3: Agustus 2014
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (546.39 KB)

Abstract

Abstract: This study aims to determine the implementation of Good Corporate Governance and the quality of service at the PT PLN of Aceh Region. This study also attempt to investigate implementation of Good Corporate Governance can improve the quality of service at the PT PLN of Aceh Region. Factors that become supporting and inhibiting implemention of Good Corporate Governance to improve the quality of service at the PT PLN of Aceh Region. Research analysis method used in this study is a mixed methods. This study finds simultaneously the principles of Good Corporate Governance together effect on quality of service at the PT PLN of Aceh Region, and the partially only variable transparency, accountability, responsibility and fairness that affect on quality of service at the PT PLN of Aceh region, while partially independent variable does not affect on quality of service at the PT PLN of Aceh Region.Keyword: Good Corporate Governance, Quality Of ServiceAbstrak: Penelitian ini bertujuan untuk mengetahui bagaimana implementasi Good Corporate Governance dan kualitas pelayanan pada PT PLN Wilayah Aceh, Sejauh mana Implementasi Good Corporate Governance dapat meningkatkan kualitas pelayanan pada PT PLN Wilayah Aceh dan Faktor-faktor apa saja yang menjadi pendukung dan penghambat implementasi Good Corporate Governance dalam meningkatkan kualitas pelayanan pada PT PLN Wilayah Aceh. Metode analisis penelitian yang digunakan dalam penelitian ini yaitu metode penelitian campuran. Penelitian ini memberikan hasil yaitu secara simultan prinsip-prinsip Good Corporate Governance bersama-sama berpengaruh terhadap kualitas pelayanan di PT PLN Wilayah Aceh, dan secara parsial hanya variabel transparansi, akuntabilitas, pertanggungjawaban dan kewajaran yang berpengaruh terhadap kualitas pelayanan di PT PLN Wilayah Aceh, sedangkan variabel kemandirian secara parsial tidak berpengaruh terhadap kualitas pelayanan di PT PLN Wilayah Aceh.Kata kunci: Good Corporate Governance, Kualitas Pelayanan
Kinerja Personil Pemakai Sistem Informasi Akuntansi Setelah Pelatihan Sistem Informasi Akuntansi Pada Polda Aceh Almira Keumala Ulfah
Bis-a Vol. 10 No. 01 (2021): BIS-A
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.154 KB) | DOI: 10.55445/bisa.v10i01.19

Abstract

Penelitian ini bertujuan untuk mengukur tingkat kinerja personil pemakai sistem informasi akuntansi personil sebelum dan sesudah dia mengikuti pelatihan sistem informasi akuntansi pada Kepolisian Daerah Aceh (Polda Aceh). Populasi dalam penelitian ini adalah seluruh personil pemakai sistem informasi akuntansi pada setiap satuan kerja (satker) yang ada di Polda Aceh. Polda Aceh memiliki 15 satker dan disetiap satker memiliki 2 personil pemakai sistem informasi akuntansi. Jadi populasi yang diambil adalah 30 personil pemakai sistem informasi akuntansi dengan syarat sudah mengikuti pelatihan.Pengumpulan data dan informasi yang diperlukan dalam penelitian ini dilakukan dengan penelitian lapangan (field research). Data yang dipakai adalah data primer, yang diperoleh secara langsung dari subjek penelitian dalam bentuk persepsi responden dengan cara mengedarkan daftar pertanyaan dalam bentuk kuesioner tertutup kepada 30 responden. Hasil penelitian ini menunjukkan bahwa, terdapat perbedaan antara kinerja sistem informasi akuntansi pada Polda Aceh sebelum dengan sesudah pelatihan personil pemakai sistem informasi akuntansi pada Polda Aceh.
The Effect of Beta, and Residual Income on Stock Return in The Manufacturing Industry in The Indonesia Stock Exchange Muhamad Syafril Nasution; Almira Keumala Ulfah; Trie Nadilla; Ramadhan Razali; Husni Kamal; Supriyanto Supriyanto
Enrichment : Journal of Management Vol. 11 No. 2 (2021): May: Management Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (957.637 KB)

Abstract

This study intends to re-examine the factors that affect the level of stock returns. In this study, the factors studied are beta and residual income, and the level of stock return is indicated by the closing price. This study is a replication of Pradhono's research which examines the effect of Economic Value Added, Residual Income, Earnings, and Operating Cash Flows on the return received by shareholders. In this study, there are several differences from previous research.This study uses another variable, namely beta which is measured by point estimation using historical data and subjective estimates. The results of this study are partially beta variable has a significant influence on stock returns. Based on the partial test results, the residual income variable does not have a significant effect on stock returns. Simultaneous test results show that residual income and beta have a significant effect on stock returns in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Thus the results of this calculation can be taken as a decision that accepts the hypothesis, meaning that Beta and residual income simultaneously have a significant effect on stock returns in manufacturing companies listed on the Indonesia Stock Exchange (IDX)
Analysis of Financial Reporting Accounting Information Systems at The Aceh Financial Services Almira Keumala Ulfah; Yunina Yunina; Rahma Nurzianti; Rita Nengsih; Emilda Kadriyani
Enrichment : Journal of Management Vol. 12 No. 1 (2021): November: Management Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.165 KB)

Abstract

The accounting information system was implemented by the Aceh Financial Management Agency in 2008. The accounting information system used is the Regional Financial Management System (Sistem Manajemen Keuangan Daerah / SIMAKDA) application. Because this application has expired with the previous vendor, in 2012 the Aceh Financial Management Agency used a new accounting information system, namely Regional Financial Management Information System (Sistem Informasi Penelolaan Keuangan Daerah/SIPKD). In this study, because the data is presented in the descriptive form and describes what is contained in the Aceh Financial Management Agency, then the analysis of the problem uses qualitative analysis methods. Where after the data is obtained and processed, the data is analyzed and compared to further describe how far the suitability. The implementation of the Accounting Information system at the Aceh Financial Management Agency has been carried out a quite well-using computer equipment such as in making various forms and records, namely how to make cash and non-cash transaction proof forms. The application of the form is complete, accurate, and easy to understand.
Pemberdayaan Dayah Melalui Pelatihan Penyusunan Laporan Keuangan Trie Nadilla; Almira Keumala Ulfah; Husni Kamal; Muhammad Syafril Nasution; Ramadhan Razali
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 4 No. 1 (2023): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v4i1.295

Abstract

The Daarul Ikhlaash Al-Aziziyyah Islamic Education Institute (Dayah) located in Banda Sakti District, Lhokseumawe City is an institution that is active in the religious field and is managed independently. A common problem faced by dayah today is the absence of a system of recording, preparation and reporting of finances, as well as operational management and governance which is also still not good. In connection with the problems in the dayah, the orientation of this service program is to provide education and training to dayah administrators to be able to compile their financial statements independently and responsibly. So that the ability to make decisions from dayah income/expenditure becomes wiser. The solution offered by the community service implementer is training in preparing financial statements with simple bookkeeping techniques. The application of science and technology referred to in this activity is to assist dayah administrators in managing dayah finances easily. With the purpose and purpose of providing training in the preparation of this report, it can help dayah management in managing finances professionally.