Papers by cut afrianandra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
This study aims to find out how to control raw material inventory which is traditionally carried ... more This study aims to find out how to control raw material inventory which is traditionally carried out by the Tempeh Soybean Factory by analyzing how to control raw material inventory using the Economic Order Quantity (EOQ) and Periodic Order Quantity (POQ) methods. In this study, we uses a descriptive-qualitative approach. The author uses observation, interviews, and documentation in collecting data. The resource persons in this study consisted of factory owners, assistants, and employees at the Soybean Tempeh Factory. The results of the study indicate that based on company policy using the traditional method of ordering 5.000 kg of raw materials, while using the EOQ/POQ method of 5.862 kg, there is a variant of 862 kg. The frequency of purchasing soybean raw materials was previously 12 times ordering in 3 months, while it was calculated using the EOQ/POQ method 10 times, there were 2 times variants. Safety stock in its policy is around 2.350 kg, if using the EOQ/POQ method it is 1.6...
Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting
The research objective was to see how the calculation and application of quality costs in improvi... more The research objective was to see how the calculation and application of quality costs in improving product quality. The population in this study PKS Tanjung Seuamantoh. This study uses primary data and secondary data by collecting data based on the PKS cost management report. The analysis technique used is descriptive qualitative analysis. The results showed that the quality costs budgeted by the company only consisted of prevention costs and appraisal costs where the realization quality costs and the budget had a difference of 15% to the realized costs, the highest percentage of quality costs was the prevention costs where realization was 92.2% and This budget of 93.3% indicates that the company prevents the occurrence of a bad product before it is detected in the hands of consumers, this shows that the inspection carried out by the company is very strict and is followed by an assessment fee where the realization is 7.8% and is budgeted at 6.7 % of this cost is not too focused bec...
The purpose of this study is to examine the determinants of accounting irregularities from its ma... more The purpose of this study is to examine the determinants of accounting irregularities from its management, financial activities, and conditions. Based on fraud triangle theory and agency theory, variables related party transaction, profitability, leverage, and executive equity incentives are hypothesized to affect the occurrence of accounting irregularities. The occurrence of accounting irregularities was measured using dummy variable based on the incidence of financial restatement which resulted from either error or fraud. By using purposive sampling method, this study has drawn sample of 46 companies and 46 matched-pairs from total non-financial companies listed in IDX year 2012-2014. The hypothesis testing is done through binary logistic regression. The result of this study shows that, related party transaction which was measured by the percentage of receivables with related partiesand profitability which was measured by ROA, have a significant positive impact on the occurrence o...
Journal of Accounting Research, Organization and Economics, 2020
Objective – This research focuses on manufacturing companies with high growth rates, as measured ... more Objective – This research focuses on manufacturing companies with high growth rates, as measured by the Tobins'Q proxy. The high growth of a company is closely related to higher agency costs, compared to companies with low growth rates. We investigate the influence of the board of commissioners, directors, audit committees, bid-ask spreads on the high agency costs of manufacturing companies listed on the Indonesia Stock Exchange. The indicator of agency costs in this study are the EXPR and AUR ratios.  Design/methodology – The population of this study are manufacturing companies listed on the Indonesia Stock Exchange. Purposive random sampling resulted 111 samples of companies with high growth rates. This study uses multiple linear regression analysis. The first analysis with EXPR independent variable and the second analysis with AUR independent variable, both variables could be used as agency cost indicators.  Results – The result reveals that the board of commissioners and dir...
Journal of Accounting Research, Organization and Economics, 2018
Objective – Sukuk is one of financial instrument that is compliant with Islamic Sharia law. Sukuk... more Objective – Sukuk is one of financial instrument that is compliant with Islamic Sharia law. Sukuk is popularly being used as a funding mechanism by the governments and corporations throughout the Muslim world and other countries. The aim of this study is to investigate risk structure of sukuk ijarah and mudharabah in Indonesia.          Design/methodology – This study using Value at Risk (VaR) framework with an independent model analysis of t-test samples. VaR is a method of assessing the risk that uses standard statistical techniques routinely used in other technical fields. Formally, VaR is the maximum loss over a target horizon such that there is a low, pre-specified probability that the actual loss will be larger. Samples of this study were 21 companies that issued sukuk ijarah and mudharabah listed on the Indonesia Stock Exchange.Results – The results indicate that sukuk ijarah have a lower level of risk than sukuk mudharabah. By identifying the sukuk risk, it should en...
E3S Web of Conferences, 2020
This study was aimed to identify possible critical points of Escherichia coli (E. coli ) O157:H7,... more This study was aimed to identify possible critical points of Escherichia coli (E. coli ) O157:H7, a pathogenic agent, contamination in aceh cattle breeding centre. For this purpose, samples were collected from cattle faeces, hand of workers (animal keepers), and water sources in the farm using cross-sectional approach. A number of 85 samples of cattle faecal swab were collected randomly from the animals in the breeding centre. The samples of swab of hand of all workers (15 persons) were collected before and after work. Then, the water sources from 11 cattle house locations in the breeding centre were collected. The water sources were divided into three different locations, namely the water containers, taps, and water puddle on the floors. At each source a number of 11 samples were collected. Isolation of E. coli was conducted on Eosin Methylene Blue Agar (EMBA), followed by identification on Sorbitol MacConkey Agar (SMAC). Then Molecular subtyping of E. coli O157:H7 genes was conduc...
Jurnal Terapan Abdimas
The accounting and financial reporting training aims to provide knowledge (methods / techniques) ... more The accounting and financial reporting training aims to provide knowledge (methods / techniques) and accounting practices that start from the accounting cycle in preparing financial statements for cooperative managers and finance staff towards transparent, accountable, accountable, self-sustaining and transparent cooperative governance justice. The cooperative must have a reliable and valid financial management system so that cooperative management that is familial and mutual cooperation requires the active participation and participation of all stakeholders.The training was conducted at the Coffe and Coffeemaking Cooperative in Central Aceh and Bener Meriah Regency involving 45 participants from 13 cooperatives consisting of Managers and Finance Staff. The training was conducted for 3 (three) dated March 17 -19, 2017. In the initial phase, training needs analysis has been done to obtain preliminary information about understanding and accounting practices in the targeted cooperatives.The final outcomes of training for cooperatives are the preparation of the Preliminary Balance
KUAT : Keuangan Umum dan Akuntansi Terapan
Pelatihan akuntansi dan manajemen keuangan bagi pengawas dan pengurus koperasi kopi di Aceh ini b... more Pelatihan akuntansi dan manajemen keuangan bagi pengawas dan pengurus koperasi kopi di Aceh ini bertujuan untuk memberikan pengetahuan (metode/teknik) dan praktik akuntansi yang dimulai dari siklus akuntansi dalam menyusun laporan keuangan bagi para manajer dan staf keuangan koperasi guna menuju tata kelola koperasi yang transparan, akuntabel, bertanggungjawab, mandiri, dan berkeadilan. Bagi pengawas koperasi, pelatihan ini bertujuan untuk memberikan pemahaman dan kemampuan untuk mengintepretasikan Laporan Keuangan yang dihasilkan pengurus koperasi sebagai bagian dari tanggungjawab dan akuntabiltas koperasi. Koperasi harus memiliki sistem manajemen keuangan yang handal dan valid sehingga tata kelola koperasi yang bersifat kekeluargaan dan gotong royong menuntut peran dan partisipasi aktif dari seluruh anggota (stakeholder). Pelatihan ini dilakukan pada Koperasi Kopi di Provinsi Aceh yang berada di Kabupaten Aceh Tengah dan Bener Meriah yang melibatkan 23 orang Pengawas Koperasi dan ...
KUAT : Keuangan Umum dan Akuntansi Terapan
Pelatihan akuntansi dan manajemen keuangan bagi pengawas dan pengurus koperasi kopi di Aceh ini b... more Pelatihan akuntansi dan manajemen keuangan bagi pengawas dan pengurus koperasi kopi di Aceh ini bertujuan untuk memberikan pengetahuan (metode/teknik) dan praktik akuntansi yang dimulai dari siklus akuntansi dalam menyusun laporan keuangan bagi para manajer dan staf keuangan koperasi guna menuju tata kelola koperasi yang transparan, akuntabel, bertanggungjawab, mandiri, dan berkeadilan. Bagi pengawas koperasi, pelatihan ini bertujuan untuk memberikan pemahaman dan kemampuan untuk mengintepretasikan Laporan Keuangan yang dihasilkan pengurus koperasi sebagai bagian dari tanggungjawab dan akuntabiltas koperasi. Koperasi harus memiliki sistem manajemen keuangan yang handal dan valid sehingga tata kelola koperasi yang bersifat kekeluargaan dan gotong royong menuntut peran dan partisipasi aktif dari seluruh anggota (stakeholder). Pelatihan ini dilakukan pada Koperasi Kopi di Provinsi Aceh yang berada di Kabupaten Aceh Tengah dan Bener Meriah yang melibatkan 23 orang Pengawas Koperasi dan ...
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Papers by cut afrianandra