17 10 15608 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Contributor An entity responsible for making contributions to the resource Program Studi Agribisnis, Fakultas Pertanian, Universitas Syiah Kuala Creator An entity primarily responsible for making the resource Baihaqi, Akhmad; Program Studi Agribisnis, Fakultas Pertanian, Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2014-06-01 Description An account of the resource Abstract. Aceh is one among 15 provinces which are centers of rubber plantations in Indonesia. Rubber plantations in Aceh divided by smallholder plantations and large estates. Until 2011, BPS recorded that communities rubber plantation area was 122.660 ha with a production of 69.972 tons per year, and a large farming area was 21.631 ha with a production of 17.435 tons per year . This study aimed to determine the location of the development of the rubber industry and calculate the cost of investment required to establish rubber industry. The data collected was obtained from field surveys and literatures in the district that has rubber production in the Eastern Region of the Aceh Province. The results of location analysis showed that East Aceh, Aceh Tamiang and South East Aceh are the three priority ranking area which feasible to set up a rubber processing industry in Aceh. Financial calculation was done for the rubber processing industry (crumb rubber) with capacity of 10,000 tons per year and assuming 20-year economic life. Results showed that: Investment Cost; IDR 36.189.274.000, Operating Costs; IDR 116.22 billion, Production and Revenue; 71.040 Tons; IDR 1.842.720.768.000, Gross Benefit; IDR 163.432.239.000 Net Benefit; Rp. 114.402.567.000, NPV; IDR 32.375.726.000, NBCR; 1,38, 21,58 percent of IRR, and Payback Period is 7 year and 6 months. Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/agrisep/article/view/2086 Language A language of the resource eng Publisher An entity responsible for making the resource available Jurusan Sosial Ekonomi Pertanian, Fakultas Pertanian, Universitas Syiah Kuala Relation A related resource http://jurnal.unsyiah.ac.id/agrisep/article/view/2086/2037 Source A related resource from which the described resource is derived Jurnal Agrisep; Vol 15, No 1 (2014): Volume 15 Nomor 1 Juni 2014; 1-9 1411-3848 1411-3848 Subject The topic of the resource Rubber Plantation; Investment; Rubber Crum; Factory location Title A name given to the resource Analisis Kelayakan Lokasi dan Finansial Pembangunan Industri Pengolahan Karet di Pesisir Timur Provinsi Aceh Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Contributor An entity responsible for making contributions to the resource Fakultas Pertanian, Universitas Syiah Kuala Creator An entity primarily responsible for making the resource Ramayana, Ramayana; Institut Teknologi Medan Widyawati, Widyawati; Program Studi Agribisnis, Fakultas Pertanian, Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2013-12-01 Description An account of the resource ABSTRACT. This study aims to analyze the influence of the performance of distillation equipment and suitability of land stills to patchouli oil in Aceh Jaya. The method used is a Latin square design on the basis of the type of production areas, varieties of patchouli and tools of  refiners. Performance refinery observed that vary according to the area of production, varieties of patchouli and specification tools refiners. The results showed that the performance optimization of different distillation apparatus according to the specifications of agro-climatic regions of production, varieties and types of equipment refiners. This also causes the variation of performance and patchouli oil refining business profits. Futhermore, appropriate agro-climatic regions and agro-ecological production, the smaller the value of the investment required to achieve optimal distillation process. For areas that are less appropriate in each agro-climate varieties of investment required with a larger value. To obtain better distillation process performance when cultivated varieties according to agro-climatic and agroecology. Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/agrisep/article/view/2371 Language A language of the resource eng Publisher An entity responsible for making the resource available Jurusan Sosial Ekonomi Pertanian, Fakultas Pertanian, Universitas Syiah Kuala Relation A related resource http://jurnal.unsyiah.ac.id/agrisep/article/view/2371/2247 Rights Information about rights held in and over the resource Copyright (c) 2013 Jurnal Agrisep Source A related resource from which the described resource is derived Jurnal Agrisep; Vol 14, No 2 (2013): Volume 14 Nomor 2 Desember 2013; 21-27 1411-3848 1411-3848 Subject The topic of the resource Destilation ferformance; Patchouli Oil Title A name given to the resource Pengaruh Kinerja Alat Suling Dan Kesesuaian Lahan Terhadap Produksi Minyak Nilam Di Kabupaten Aceh Jaya Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Fahmi, Mirza; Jurusan Sosial Ekonomi Pertanian, Fakultas Pertanian, Universitas Syiah Kuala Baihaqi, Akhmad; Program Studi Agribisnis, Fakultas Pertanian, Universitas Syiah Kuala Irwan, Irwan; Jurusan Sosial Ekonomi Pertanian, Fakultas Pertanian, Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2013-06-01 Description An account of the resource ABSTRACT. Economic globalization and free trade are signified by hard competition that pushing the industries to increase their productivity and product quality result, that is why we need to analyze business management especially marketing strategic. The research was done at Bergendaal Koffie, in Simpang Teritit, Bener Meriah District. The object of research is marketing strategic data that competitive at Bergandaal Koffie. The purpose of this research was to know marketing strategy at Bergendaal Koffie by using SWOT (Strenght, Weakness, Opportunity, and Threat) analysis tool are consist of SAP (Strategy Advantage Profile) analisys and ETOP (Environmental Threat Opportunity Profile). SAP analysis to Bergendaal Koffie industry is placed in secure competition position (Favourable) and ETOP analysis show that Bergendaal Koffie industry including Speculative Business. Combination of those two matrixs in SWOT shows in the infestation position. It means that optional of good strategy that could be implemented by Bergendaal Koffie industry is doing invest to harvest, the meaning is to invest for the short term and then reaping the reward of this investment in the future.  Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/agrisep/article/view/905 Language A language of the resource eng Publisher An entity responsible for making the resource available Jurusan Sosial Ekonomi Pertanian, Fakultas Pertanian, Universitas Syiah Kuala Relation A related resource http://jurnal.unsyiah.ac.id/agrisep/article/view/905/841 Source A related resource from which the described resource is derived Jurnal Agrisep; Vol 14, No 1 (2013): Volume 14 Nomor 1 Juni 2013; 28-35 1411-3848 1411-3848 Subject The topic of the resource SWOT; SAP; ETOP; Marketing Strategy Title A name given to the resource Analisis Strategi Pemasaran Kopi Arabika ‘Bergendaal Koffie’ di Kabupaten Bener Meriah Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Lisna, Evi Sofyan, Sofyan Date A point or period of time associated with an event in the lifecycle of the resource 2011-06-01 Description An account of the resource Efficiency Analysis of Marketing in Fisheries Agro-industry(A Case Study: Marketing of Dried Anchovy in Meunasah Keudee village, District of Aceh Besar)ABSTRACT. The issue of marketing efficiency is still an important topic to be discussed in agribusiness. The specific goals of this research are: (1) identifying marketing channel of dried anchovy and (2) analyzing market performance of dried anchovy (includes margin, profit margin, share as well as value chain). This research is quantitative and qualitative researches using observations, in-depth interviews and questionnaires. Field research was conducted in Meunasah Keudee Village, Aceh Besar District, Aceh Province. This location is selected from areas that are most popular as a central production of dried Anchovy in Aceh. Results from this research indicated that the marketing margin in all channels was enormous and unwell distributed yet. Increasing marketing efficiency at market level in local market through reducing marketing cost (transportation, handling, packing and loss) is important. Similarly, encouragement of investment in those efficiency activities are still essential.  Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/agrisep/article/view/205 Language A language of the resource eng Publisher An entity responsible for making the resource available Jurusan Sosial Ekonomi Pertanian, Fakultas Pertanian, Universitas Syiah Kuala Relation A related resource http://jurnal.unsyiah.ac.id/agrisep/article/view/205/191 Source A related resource from which the described resource is derived Jurnal Agrisep; Vol 12, No 1 (2011): Volume 12 Nomor 1 Juni 2011; 7-14 1411-3848 1411-3848 Subject The topic of the resource marketing: efficiency; anchovy Title A name given to the resource ANALISIS EFISIENSI PEMASARAN PRODUK AGROINDUSTRI PERIKANAN (Studi Kasus Pemasaran Ikan Teri di Desa Meunasah Keudee Kabupaten Aceh Besar) Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Contributor An entity responsible for making contributions to the resource Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Contributor An entity responsible for making contributions to the resource Program Studi Agribisnis, Fakultas Pertanian, Universitas Syiah Kuala Creator An entity primarily responsible for making the resource Bahri, T. Saiful; Program Studi Agribisnis, Fakultas Pertanian, Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2014-06-01 Description An account of the resource Abstract. East coast of Aceh province is one of the centers of cocoa production in the province of Aceh with an area of 55 077 hectares of crops and production reached 22 748 tons of dry beans in 2012. The increase in the value of the additional cocoa made with an effort to build a cocoa processing unit, for the construction of the processing unit needs analysis of industrial location and investment. Technically, the development of cocoa bean processing industry in the eastern region of Aceh has the potential to be built in the district of Bandar Baru Pidie Jaya district, and in the District of Rantau Peureulak East Aceh district. Value of fixed capital investment development flour and fat processing plant is on the east coast of Aceh with a capacity of 20 tons per day is IDR 51.476.575.000 and operating expenses of IDR 134.358.106.250 per year. The products produced in the form as much as 1,440 tons of cocoa powder and cocoa butter 1,760 tons per year with estimated revenues IDR 146.88 billion per year, the net income (net benefit) is IDR 12.521.893.750 per year. Up to 20-year economic life of the plant, then the NPV obtained IDR 29.698.765.000; IRR 23,63; Net B / C of 1,58 with a payback period of 6 years 7 months. Break even calculation results well below the capacity of the plant and the cost is also far below the estimated selling price of flour and cocoa butter, cocoa processing plant in Aceh feasible to develop. Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/agrisep/article/view/2091 Language A language of the resource eng Publisher An entity responsible for making the resource available Jurusan Sosial Ekonomi Pertanian, Fakultas Pertanian, Universitas Syiah Kuala Relation A related resource http://jurnal.unsyiah.ac.id/agrisep/article/view/2091/2042 Source A related resource from which the described resource is derived Jurnal Agrisep; Vol 15, No 1 (2014): Volume 15 Nomor 1 Juni 2014; 38-46 1411-3848 1411-3848 Subject The topic of the resource Cocoa; Factory Location; Industrial Investment Title A name given to the resource Analisis Kelayakan Lokasi dan Finansial Pembangunan Industri Pengolahan Kakao di Pesisir Timur Provinsi Aceh Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Kasimin, Suyanti; Jurusan Sosial Ekonomi Pertanian, Fakultas Pertanian, Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2011-06-01 Description An account of the resource Service Gap’s relationship of Sellers and Buyers in Supply Chain Management (SCM) and its Impacts on Aceh’s Potatoes AgribusinessABSTRACT. The purpose of this study is to analyze the fulfillment of services between potato agribusiness development’s actors in Aceh. By using Supply Chain Management in Buyer-Seller Relationship, the results showed that there were three measurements of success between the actors in the Aceh Province. Those were: the level of satisfaction, the level of trust and the level of dependency. The analysis showed that the satisfaction of downstream actors (district merchants and retailers) was greater than the upstream actors (potato farmers and traders). Upstream offender was in a weak position shown by the trust and the high dependence on downstream actors. Traders and merchants across the city experienced the level of trust, satisfaction and a low dependency. The result indicated development of potato agribusiness was slow and was not dominant as a source of farmers’ income. Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/agrisep/article/view/211 Language A language of the resource eng Publisher An entity responsible for making the resource available Jurusan Sosial Ekonomi Pertanian, Fakultas Pertanian, Universitas Syiah Kuala Relation A related resource http://jurnal.unsyiah.ac.id/agrisep/article/view/211/197 Source A related resource from which the described resource is derived Jurnal Agrisep; Vol 12, No 1 (2011): Volume 12 Nomor 1 Juni 2011; 59-65 1411-3848 1411-3848 Subject The topic of the resource buyer-seller relationship; management; potatoes; agribusiness Title A name given to the resource KESENJANGAN LAYANAN HUBUNGAN PENJUAL DAN PEMBELI DALAM SUPPLY CHAIN MANAJEMEN (SCM) DAN DAMPAKNYA PADA PENGEMBANGAN AGRIBISNIS KENTANG DI PROVINSI NAD Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Fitri, Fauziah Aida; Fakultas Ekonomi Universitas Syiah Kuala Nazira, Nazira; Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2009-07-01 Description An account of the resource Demands for compliance with timely submission of financial reports to the public in Indonesia has been stipulated in the Law N0.8 Year 1995 concerning Capital Market and Bapepam Decision No.80/PM/1996 on financial reporting obligations periodiccally. Process in achieving timely financial statement presentation to the public becomes increasingly difficult because of the increasing growth of existing public companies in Indonesia.This study aims to examine empirically the effect of firm size, liquidity, company age, and reporting of exceptional items and / or contingent on timely submission of financial reports on companies listed on Indoneia Stock Exchange (BEI). The selection of samples to be used in this study was purposive sampling. Samples are manufacturing companies listed on the Stock Exchange with the following criteria: a) the company issued financial statements as of December 31 for the years 2004 to 2007; b) the company whose shares are actively traded in IDX. The data used is a form of secondary data obtained from annual reports and the Capital Market Reference Center. Then the data were analyzed using multiple regression.The research proves that company size has a significant impact on the   timeliness of financial reporting. While life companies, liquidity, and extraordinary items and / or contingencies do not have a significant impact on the timeliness of financial     reporting. Keywords: Timeliness, Financial Statements, Age, Size, Liquidity, xtraordinary items, Contingencies. Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/324 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/324/309 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 2, No 2 (2009): Jurnal Telaah & Riset Akuntansi; 198-214 1693-3397 1693-3397 Title A name given to the resource ANALISIS KETEPATAN WAKTU PENYAMPAIAN LAPORANKEUANGANKEPADAPUBLIK: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Rahmawaty, Rahmawaty; Dosen Fakultas Ekonomi Universitas Syiah Kuala Ningsih, Endang Surasetyo; Dosen Fakultas Ekonomi Universitas Syiah Kuala Fadhlia, Wida; Dosen Fakultas Ekonomi Universitas Syiah Kuala Date A point or period of time associated with an event in the lifecycle of the resource 2011-07-01 Description An account of the resource  This research aimed to examine and analyze factors that affect willingness to pay taxes. These factors are the awareness of tax paying, knowledge and understanding of taxation regulation, and  good perception of the effectiveness of the tax system.Data of this research was collected through questionnaires distribution to the taxpayer who has coffee shop business in Banda Aceh. The data were analyzed using the SPSS program to test whether the model used in this study appropriates as the model analyzed.The empirical results show that not all the above factors has influence on the willingness of taxpayers to pay taxes, only the awareness of tax paying has influence on the willingness of taxpayers. The other factors that are knowledge and understanding taxation regulation and good perception of the effectiveness of the tax system have not significant impact on the willingness to pay taxes. This research is expected to give a view to related parties that are constantly faced to the extensification and intensification of taxes about how to solve this problem. The solution requires hard work from the Tax Service Office to make socializing even harder to the taxpayers, thus increasing the knowledge and understanding of taxation regulation, also good perception of the effectiveness of the tax system. Therefore, it can help increase the willingness of taxpayers to pay taxes. Keywords: willingness to pay taxes, pay taxes awareness, knowledge and understanding of taxation regulations, a good perception of the taxation system. Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/592 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/592/501 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi; 202 – 215 1693-3397 1693-3397 Title A name given to the resource FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK (Studi pada Wajib Pajak Orang Pribadi yang Memiliki Usaha Warung Kopi di Kota Banda Aceh) Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Putri, Rizqy Fadhlina; Universitas Sumatera Utara Maksum, Azhar; Universitas Sumatera Utara Abubakar, Erwin; Universitas Sumatera Utara Date A point or period of time associated with an event in the lifecycle of the resource 2014-06-07 Description An account of the resource The objective of the research was to verify the influence of perception on profession, ethical awareness, and auditor’s independency, simultaneously and partially, on the commitment of public accountant’s profession in Medan. The data were gathered by conducting field survey, that is, by distributing questionnaires. The samples were taken by using purposive sampling technique. The data were primary data, obtained from giving 40 questionnaires to 20 public accountant offices in Medan. There were 34 obtained questionnaires which were processed. The data were analyzed by using multiple regression analysis with an SPSS 19 software program. The result of the research showed that, simultaneously (F test), the three independent variables (perception on profession, ethical awareness, and auditor’s independency) had significant influence on the commitment of public accountant’s profession. Partially, perception on profession, and auditor’s independency  influenced the commitment of public accountant’s profession respectively.Keywords : Perception on Profession, Ethical Awareness, Auditor’s Independency, Commitment of Profession Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/1366 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/1366/1247 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 6, No 2 (2013): Jurnal Telaah & Riset Akuntansi; 140-149 1693-3397 1693-3397 Title A name given to the resource PENGARUH PERSEPSI PROFESI, KESADARAN ETIS DAN INDEPENDENSI AUDITOR TERHADAP KOMITMEN PROFESI AKUNTAN PUBLIK DI KOTA MEDAN Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource e-Journal USK Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Fadilah, Sri; Fakultas EkonomiUniversitas Islam Bandung Date A point or period of time associated with an event in the lifecycle of the resource 2009-01-01 Description An account of the resource The system covers all areas of financial accounting activities related to the budget. Therefore, all transactions in the local government should be an adequate bookkeeping system as a supporter of regional financial accountability, until the published financial statements. Standard analysis of expenditures / costs originated from the direction of public policy and government budgets are then developed in the strategy and priority development programs and activities that have defined the local government. Furthermore, Standard Analysis Expenditure (ASB) is a standard or guideline that is used to analyze the reasonableness of the workload or cost of any program or activity conducted in a budget year. Assessment of the ASB budget includes two things: fairness, reasonableness of workload and cost. One approach that can be used to assess the reasonableness of the standard expenditure analysis is Activity Based Costing (ABC). Activity Based Costing (ABC) is the pricing of goods or the cost of the activity based budget. This means that a trigger activity costs (cost drivers) in the approach to Activity Based Costing (ABC's). Approach Activity Based Costing (ABC) is a technique for quantitatively measuring costs and performance of an activity (the cost and performance of activities) and the allocation of resources and costs, whether by operation and by administrative personnel. It is expected that using Activity Based Costing (ABC) in determining the standard analysis of expenditure will be prepared budget revenues and government spending (budget) in an efficient and effective.  Keywords: Standard Analysis Expenditure (ASB), Activity Based Costing  (ABC) and Local Expenditures Budget (Budget) Format The file format, physical medium, or dimensions of the resource application/pdf Identifier An unambiguous reference to the resource within a given context http://jurnal.unsyiah.ac.id/TRA/article/view/315 Language A language of the resource eng Publisher An entity responsible for making the resource available Program Magister Akuntansi Unsyiah Relation A related resource http://jurnal.unsyiah.ac.id/TRA/article/view/315/300 Source A related resource from which the described resource is derived Jurnal Telaah dan Riset Akuntansi; Vol 2, No 1 (2009): Jurnal Telaah & Riset Akuntansi; 54-78 1693-3397 1693-3397 Title A name given to the resource ACTIVITY BASED COSTING (ABC) SEBAGAI PENDEKATAN BARU UNTUK MENGHITUNG ANALISIS STANDAR BELANJA (ASB) DALAM PENYUSUNAN ANGGARAN PENDAPATAN BELANJA DAERAH (APBD) Type The nature or genre of the resource info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article