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All Journal Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) JURNAL MANAJEMEN AKUNTANSI (JUMSI)
Nur Fadhilah Ahmad Hasibuan
Akuntansi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara Medan
Economics, Econometrics & Finance

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Analisis Penerapan Metode Activity Based Costing (ABC) Dalam Menentukan Harga Pokok Produksi (Studi Kasus : Bread Islamy Rantauprapat) Tifani Natasya; Sri Sudiarti; Nur Fadhilah Ahmad Hasibuan
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3965

Abstract

Activity based costing method is the accounting method used to calculate the cost of production which calculates activity-based costs. Calculation of activity based costing can be done by adding up all detailed production costs divided by the number of production units. The purpose of this study is to find out how the method of calculating the cost of goods manufactured is applied by the company and to find out whether the method applied by the company is in accordance with the activity based costing method. The object of this research is Bread Islamy Rantauprapat which is located at Jalan Sirandorung No. 144 b-c Padang Bulan Rantauprapat. The method used in this study is a qualitative method by describing and disclosing facts and conditions in the field clearly. The results of the study concluded that Bread Islamy Rantauprapat applied traditional cost accounting methods in determining the cost of production. And Bread Islamy Rantauprapat has not applied the activity based costing method in determining the cost of production.
Analisis Akuntabilitas Pengelolaan Keuangan Masjid Melalui Pendekatan Fenomenologi (Studi Kasus Pada 3 Masjid Di Kota Medan) Dhea Natasya S; Tri Inda Fadhila Rahma; Nur Fadhilah Ahmad Hasibuan
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4496

Abstract

This study aims to analyze accountability in financial management implemented in 3 mosques in Medan City, namely the Al-Jihad Mosque in Medan Baru, the Abidin Mosque in Medan Maimun and the Great Miftahul Iman Mosque in Medan Denai. This research is a qualitative research using a phenomenological approach. The techniques used in data collection were observation, interviews and documents by looking directly at the financial reports presented by mosque administrators. The results of this study indicate that the financial manager of the Al-Jihad Medan Baru mosque makes two types of financial reports, namely simple financial reports in the form of recording receipts and disbursements of cash funds and financial reports in accordance with ISAK 35. The financial manager of the Abidin Medan Maimun mosque makes financial reports that are not in accordance with ISAK 35 by making simple reports in the form of mosque cash receipts and disbursements and the financial manager of the Raya Miftahul Iman Medan Denai mosque also only makes simple records in making mosque financial reports. Reporting as a form of accountability is carried out by the manager before carrying out Friday prayers, but the manager only mentions the amount of income and expenses and the manager presents detailed financial reports to the mosque's mading.
Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Langkat Provinsi Sumatera Utara Ahmad Fadli; Marliyah Marliyah; Nur Fadhilah Ahmad Hasibuan
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4 (2023)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i4.4848

Abstract

This study aims to determine the level of financial performance in the Government of Langkat regency, North Sumatra province. The Data used is the Financial Report of the Langkat regency Regional Government in 2018-2020. The analysis technique used uses five ratios, namely the ratio of regional financial independence, effectiveness ratio, efficiency ratio, compatibility ratio and growth ratio. The results showed that the financial independence ratio of Langkat regency has a very low performance, the effectiveness ratio is in the effective area, the efficiency ratio is not effective, the ratio of harmony/activity is not good and the growth ratio has a negative value.
Co-Authors Ahmad Fadli Dhea Natasya S Marliyah Marliyah Sri Sudiarti Tifani Natasya Tri Inda Fadhila Rahma