p-Index From 2021 - 2026
41.761
P-Index
This Author published in this journals
All Journal Jurnal Konseling dan Pendidikan Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Dinar: Jurnal Ekonomi dan Keuangan Islam Studia Economica: Jurnal Ekonomi Islam Jurnal Ilmiah Ekonomi Islam Jurnal EMT KITA JURNAL MANAJEMEN MOTIVASI Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Riset Pendidikan Ekonomi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Edukasi Islami: Jurnal Pendidikan Islam SENTRALISASI IKRA-ITH ABDIMAS EQIEN - JURNAL EKONOMI DAN BISNIS JOURNAL OF SCIENCE AND SOCIAL RESEARCH JOURNAL OF APPLIED BUSINESS ADMINISTRATION Journal of Humanities and Social Studies Jurnal Tabarru': Islamic Banking and Finance Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam JESI (Jurnal Ekonomi Syariah Indonesia) MABIS: Manajemen dan Bisnis Amwaluna Jurnal Ekonomi dan Keuangan Syariah Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal Review Pendidikan dan Pengajaran (JRPP) Pena Justisia: Media Komunikasi dan Kajian Hukum Jurnal Ilmiah Edunomika (JIE) Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial Management Studies and Entrepreneurship Journal (MSEJ) Konfrontasi: Jurnal Kultural, Ekonomi dan Perubahan Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah BASKARA: Journal of Business and Entrepreneurship Budimas : Jurnal Pengabdian Masyarakat Cakrawala Repositori Imwi Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal Of Science, Technology & Management (IJSTM) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Journal Economy And Currency Study (JECS) Quantitative Economics and Management Studies Cita Ekonomika: Jurnal Ilmu Ekonomi INTELEKTIVA Jurnal Investasi Islam El-Mujtama: Jurnal Pengabdian Masyarakat JURNAL MANAJEMEN AKUNTANSI (JUMSI) International Journal of Trends in Accounting Research JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi Journal of Vision and Ideas (VISA) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Action Research Literate (ARL) Journal of Law, Administration, and Social Science Humantech : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Jurnal Kolaboratif Sains JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Fokus Manajemen Jurnal Iqtisaduna Indonesian Journal of Innovation Studies EKSYA: Jurnal Ekonomi Syariah Indonesian Journal of Multidisciplinary Science Journal of Social Research AL-MULTAZIM : Jurnal Manajemen Bisnis Syariah Jurnal Manajemen, Bisnis dan Kewirausahaan Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Management and Business Jurnal Ekonomi dan Kewirausahaan Kreatif Journal of Student Development Informatics Management (JoSDIM) Islamiconomic: Jurnal Ekonomi Islam Balance : Jurnal Akuntansi dan Manajemen Economic Reviews Journal Adl Islamic Economic MES Management Journal el-Amwal Jurnal Ekonomi dan Manajemen (JEKMA) Jurnal Ekonomi, Bisnis dan Manajemen International Journal Of Economics Social And Technology CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Mumtaz : Jurnal Ekonomi dan Bisnis Islam YASIN: Jurnal Pendidikan dan Sosial Budaya Media Ekonomi Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Expensive: Jurnal Akuntansi dan Keuangan Safari : Jurnal Pengabdian Masyarakat Indonesia Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal Of Islamic Social Finance Management Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics (IJEC) Indonesian Journal of Islamic Economics and Finance Jurnal Akuntansi, Manajemen dan Perbankan Syariah Journal of Islamic Economics Lariba Jurnal Ekonomika Manajemen Dan Bisnis Transformasi: Journal of Economics and Business Management Journal of Business, Social and Technology Mandiri: Jurnal Akuntansi dan Keuangan Moneter : Jurnal Keuangan dan Perbankan Innovative: Journal Of Social Science Research Equivalent: Jurnal Ilmiah Sosial Teknik Amkop Management Accounting Review (AMAR) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Journal of Management and Creative Business Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi International Journal of Trends in Accounting Research International Journal of Economic, Technology and Social Sciences (Injects) Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah At Tasyri'i Jurnal Prodi Perbankan Syariah Jurnal Akademika: Kajian Ilmu-Ilmu Sosial, Humaniora dan Agama Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Sains Student Research Tabsyir: Jurnal Dakwah Dan Sosial Humaniora Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah IIJSE Jurnal Ekonomi Pembangunan dan Pariwisata Neraca Manajemen, Akuntansi, dan Ekonomi Cidea Journal Jurnal Keuangan dan Perbankan Syariah Journal Economic Excellence Ibnu Sina Abdi Masyarakat UIKA Sharia Economic and Management Business Journal (SEMBJ) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Prosiding Seminar Nasional Hasil Penelitian dan Pengabdian Kepada Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JURNAL MULTIDISIPLIN ILMU AKADEMIK Jurnal Ekonomi dan Pembangunan Indonesia JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi JER JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Bisnis, Ekonomi Syariah dan Pajak ManBiz: Journal of Management and Business Proceeding Of International Conference On Education, Society And Humanity Journal of Ekonomics, Finance, and Management Studies Jurnal Pengabdian Nusantara Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Malacca: Journal of Management and Business Development Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan As-Syirkah: Islamic Economic & Financial Journal Women, Education, and Social Welfare International Journal of Economics and Management Research Jurnal Pengabdian Kepada Masyarakat Indonesia Edumaspul: Jurnal Pendidikan Jurnal Manajemen, Bisnis dan Kewirausahaan Fundamental and Applied Management Journal Academia Open Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Indonesian Management MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan
Claim Missing Document
Check
Articles

Social Entrepreneurship as a Solution to Social Problems in the Digital Age Dona Zahra Hasibuan; Zuhrinal M Nawawi
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 1 (2023): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i1.1085

Abstract

Entrepreneurship is a process of working on and creating something new creatively and full of innovation, the goal is to benefit others and have added value. Entrepreneurship is a mental attitude of someone who has creativity, is active, creates the power to make something unique and new and can be useful for many people. Entrepreneurship is a process to develop, identify, realize the vision and mission in life. Various circles have started discussing the concept of social entrepreneurship as an innovative solution in solving social problems, where what is meant by social entrepreneurship itself is about how to apply a practical, innovative and sustainable approach to have a positive impact on society, especially the lower economic class and those who marginalized. Social entrepreneurship usually aims to solve economic or social problems. The purpose of social entrepreneurship is the realization of social change in a better or positive direction and solving social problems for the benefit of society
Strategies to Increase Sales of Micro, Small and Medium Enterprises by Utilizing the Tik Tok Shop in an Islamic Perspective Finik Kharianti; Zuhrinal M Nawawi
Journal of Indonesian Management Vol. 2 No. 4 (2022): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v2i4.1080

Abstract

This study aims to find out what strategies make the TikTok platform an effective media promotion in marketing a product and increasing sales to micro, small and medium enterprises. In this research the method used is a descriptive approach, this research is a research that collects data contained in social media, be it books, journals and so on. From this research, the data used are primary and secondary data. The results showed that sales promotion by giving discounts or price reductions, giving vouchers and coupons, free goods (gif), product guarantees and free shipping. Publicity with a direct approach to consumers. Interactive marketing by involving consumers in sales activities. TikTok with various interesting features in it. These things help micro, small and medium enterprises to market their products and increase their sales. So optimal utilization of TikTok features and a good approach with consumers, can help in increasing sales. Thus TikTok becomes an effective promotional medium in marketing activities.
The Effect Of Islamic Values, Entrepreneurial Mindset, And Self-Efficacy On Students’ Interest In Entrepreneurship: Pengaruh Nilai Islami ,Mindeset Kewirausahaan, Dan Efikasi Diri terhadap Minat Berwirausaha Mahasiswa Pasaribu, Sri Pujiyama; Nawawi, Zuhrinal M; Atika, Atika
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.13993

Abstract

General Background: Indonesia faces a 4.91% unemployment rate in 2024, with university graduates contributing significantly due to limited entrepreneurial skills. Specific Background: At FEBI UINSU, only 30% of students show interest in entrepreneurship despite the integration of Islamic values in the curriculum. Knowledge Gap: Previous studies predominantly examine two variables, leaving limited understanding of the combined relationship among Islamic values, entrepreneurial mindset, and self-efficacy. Aims: This study analyzes the partial and simultaneous relationships of Islamic values, entrepreneurial mindset, and self-efficacy with entrepreneurial interest among FEBI UINSU students. Results: The findings show that 85% of entrepreneurial interest is explained by the three variables. Islamic values and entrepreneurial mindset demonstrate negative and non-significant relationships, while self-efficacy shows a positive and significant relationship. Simultaneous testing confirms that all variables collectively relate significantly to entrepreneurial interest (F count 178.388 > F table 3.095; sig 0.001). Novelty: This study introduces an integrated three-variable model combining spiritual, cognitive, and psychological dimensions within Islamic entrepreneurship. Implications: The results provide theoretical enrichment for Islamic entrepreneurship literature and offer data-driven recommendations for curriculum development in FEBI UINSU. Highlights• Self-belief demonstrates the strongest statistical association with student business intention• Ethical-religious and cognitive factors show non-significant statistical relationships individually• Combined model explains 85% variance of entrepreneurial intention KeywordsIslamic Values; Entrepreneurial Mindset; Self Efficacy; Entrepreneurial Interest; Islamic Entrepreneurship
ANALISIS MARKTING MIX UNTUK MENINGKATKAN VOLUME PENJUALAN PADA RAFIJAYA FOTOKOPI DI KOTA MEDAN Putri Sepfiani; Zuhrinal M. Nawawi
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i1.104

Abstract

Perkembangan perekonomian mengakibatkan persaingan dalam bisnis semakin ketat. Untuk dapat bertahan dan menang dalam bersaing, diperlukan strategi pemasaran. Salah satunya adalah marketing mix menggunakan komponen 4P, product, price, promotion dan place. Adapun penelitian ini bertujuan meneliti dan memahami terkait apakah Rafijaya Fotokopi menerapkan strategi marketingmix dapat mempengaruhi penjualan. Penelitian ini menggunakan pendekatan kualitatif agar dapat mendeskripsikan secara jelas aktivitas penjualan pada Rafijaya Fotokopi. Menggunakan teknik analisis data deskriptif, dengan teknik pengumpulan data yaitu observasi dan wawancara. Berdasarkan hasil penelitian pada Rafijaya Fotokopi menerpakan marketing mix dimana 4P komponennya, product, price, promotion dan place memberikan pengaruh untuk meningkatkan volume penjualan.
Pentahelix as a Development Strategy for Opak Apik Singkong Business in Aek Bamban from an Islamic Economic Perspective Kurnia Sandi Panjaitan; Zuhrinal M Nawawi; Marliyah Marliyah
Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan Vol 11, No 2 (2024): October
Publisher : Faculty of Sharia (Islamic Law) at Fatmawati Sukarno State Islamic University Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/mzn.v11i2.5162

Abstract

Aek Bamban is an area with significant potential for agro-industrial business development, particularly the Opak Apik cassava business. However, key challenges include a lack of innovation in business management, limited market access, and weak synergy among local stakeholders. This study aims to analyze the implementation of the Pentahelix strategy as a solution for developing the Opak Apik cassava business from an Islamic economic perspective. The Pentahelix model involves five critical elements: government, academia, business, community, and media, working together to create a collaborative ecosystem that fosters business growth. This qualitative study employs the SOAR method, using the O-A approach, which focuses on aspirations and opportunities to drive sustainable and competitive business strategies. The O-A approach identifies existing opportunities and long-term aspirations to create sustainable and competitive businesses. From an Islamic economic perspective, principles such as tauhid (monotheism), nubuwah (prophethood), khilafah (stewardship), adl (justice), and ma'ad (the afterlife) are integrated into every aspect of business development. The findings show that the Pentahelix collaboration and the O-A strategy can expand market access, enhance product innovation, and promote socio-economic balance based on Islamic values. This strategy not only fosters economic growth but also contributes to societal welfare through justice and sustainability
Women's Economic Empowerment Through Sharia Micro-Finance Institutions In Indonesia: A Qualitative Research Nawawi, Zuhrinal M; Soemitra, Andri; Dalimunthe, Mahfuzah
IQTISHADIA Vol 15, No 2 (2022): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v15i2.15902

Abstract

Women's empowerment has become an agenda that has recently been put forward and has become one of the essential agendas in sustainable development. One of the common problems women micro-enterprises face is the difficulty of accessing sources of capital. Islamic microfinance institutions are an alternative that can be utilized by women micro-enterprises in Indonesia to overcome the challenges in accessing business capital. This research uses a qualitative approach to study literature and in-depth interviews. The literature study was conducted by selecting relevant papers by accessing the Google Scholar database using the keywords “women empowerment” AND “Islamic microfinance” OR “Islamic microfinance”. The search time range is limited to the last 5 years, namely 2017 to 2022. The literature search results found 19 relevant papers. 4 sharia microfinance institutions are reported to run women's empowerment programs, namely sharia cooperatives, Baitul Mal Wat Tamwil, Zakat Management Organizations, and Micro Waqf Banks. The results of interviews with 20 lecturers of Islamic Economics strengthen the role of Islamic microfinance institutions in women's empowerment programs in Indonesia.
Halal Fashion Purchase Decision Model: Product Quality and Modern Digital Tekhnology Nurul Jannah; Nurhayati; Zuhrinal M. Nawawi
Sharia Economic and Management Business Journal (SEMBJ) Vol. 7 No. 2 (2026): Sharia Economic and Management Business
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/sembj.v7i2.2217

Abstract

Background: Indonesia has achieved first place in the global modest fashion sector with halal fashion consumption projected to reach USD 330.5 billion by 2025. However, there is a gap between the size of the market potential and consumer purchasing behavior, especially among urban Muslim millennials and Generation Z, who have unique characteristics and preferences in the digital era. This study aims to analyze the halal fashion purchase decision model by integrating product quality and modern digital technology factors among urban Muslim millennial and Generation Z consumers in Indonesia Method: This study uses a quantitative approach with an explanatory design through the Partial Least Squares (PLS)-based Structural Equation Modeling (SEM) method. Data were collected from 300 urban Muslim millennial and Generation Z respondents using purposive sampling technique. The measurement instrument used a Likert scale questionnaire to measure product quality, modern digital technology, and halal fashion purchase decisions. Results: The results show that the structural model developed has strong predictive power with an R-Square value of 0.626, meaning that 62.6% of the variation in halal fashion purchase decisions can be explained by product quality and modern digital technology variables. Modern digital technology emerged as the dominant factor most significantly influencing halal fashion purchase decisions with a t-statistic value of 8.512 and p-value 0.000, categorized as having a strong influence with f-square value of 0.381. Meanwhile, product quality has a significant but relatively weak influence with t-statistic 3.246, p-value 0.001, and f-square value of 0.074. Conclusion: The findings indicate a paradigm shift in urban Muslim consumer priorities from traditional product quality orientation toward digital accessibility and experience. This research contributes theoretically to the development of consumer behavior theory in the context of Islamic economics by integrating Theory of Planned Behavior from an Islamic perspective and Maqashid Syariah theory.
Determinants of Investment Behavior of the Younger Generation of Muhammadiyah in Indonesia Baihaqi Ammy; Andri Soemitra; Zuhrinal M Nawawi
Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): June
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i2.760

Abstract

This study examines the determinants of investment behavior among the Muhammadiyah Young Generation in Indonesia by integrating Muhammad Abu Zahrah's Maqasid Syariah perspective into the Theory of Planned Behavior (TPB) framework. Data were collected from 300 purposively sampled respondents aged 18–40 years in Medan, Jakarta, Surabaya, Malang, and Yogyakarta between March and April 2026 using a 1–5 Likert scale questionnaire. Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.1 was employed to test 15 hypotheses concerning the direct effects of Islamic Financial Literacy (X1), Self-Confidence (X2), Digital Technology (X3), Lifestyle (X4), and Religiosity (X5) on Investment Behavior (Y), as well as moderation by Unstable Income (M1), Risk Tolerance (M2), and Influencer (M3). All 15 hypotheses were supported, with effect sizes (f²) ranging from small to medium: Islamic Financial Literacy emerged as the strongest predictor (β = 0.287; f² = 0.142), reflecting Hifz al-Aql; Lifestyle ranked second (β = 0.241; f² = 0.101), representing tanmiyyah al-mal; followed by Self-Confidence (β = 0.201; f² = 0.073), Religiosity (β = 0.189; f² = 0.061), and Digital Technology (β = 0.163; f² = 0.048). Unstable Income weakened three main effects, Risk Tolerance strengthened three, and influencers produced contextually variable moderation with small effect sizes. The five independent variables and three moderators explained 57.0% of the variance in investment behavior (R² = 0.570; SRMR = 0.062; NFI = 0.924). The primary limitations are the organizational specificity of the sample (restricting generalizability beyond Muhammadiyah populations) and its cross-sectional design. This study contributes an empirically validated Islamic Investment Behavior Model grounded in Abu Zahrah's Maqasid Syariah.
The Influence of Technology Perception, Risk, and Complaint Handling on Customer Decisions in Using Internet Banking: A Study of Indonesian Islamic Banks in the Digital Transformation Era Aldi Ritonga; Imsar Imsar; Zuhrinal M Nawawi
International Journal of Economics and Management Research Vol. 5 No. 2 (2026): August : International Journal of Economics and Management Research
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v5i2.774

Abstract

This study analyzes the influence of technology perception, risk perception, and complaint handling on customer interest in using internet banking services at Bank Syariah Indonesia, KCP Cemara Asri. The research employed a quantitative approach using multiple linear regression analysis, supported by t-test and F-test procedures to examine both partial and simultaneous effects among variables. The results of the t-test indicate that technology perception, risk perception, and complaint handling each have a significant effect on customer interest, as shown by t-values greater than the t-table and significance values below 0.05. Furthermore, the F-test results demonstrate that the three independent variables simultaneously have a significant effect on customer interest, with a significance value of 0.000. These findings suggest that improving technological quality, strengthening risk management, and ensuring responsive complaint handling are essential factors in increasing customer interest in using internet banking services. Theoretically, this study contributes to the development of literature on customer behavior in Islamic digital banking. Practically, the findings provide useful insights for Islamic banking institutions in designing service strategies that are more responsive to customer needs, expectations, and trust in digital banking platforms.
IMPLEMENTASI DAN OPTIMALISASI SISTEM AKUNTANSI BERBASIS AKRUAL DALAM MENINGKATKAN KUALITAS PELAPORAN PEMERINTAH Safrizan Safrizan; Zuhrinal M Nawawi; Hendra Harmain
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5796

Abstract

Penelitian ini mengkaji implementasi sistem akuntansi berbasis akrual di BKPSDM Kabupaten Aceh Barat Daya dalam meningkatkan kualitas pelaporan keuangan. Kendala teknis dan keterbatasan pelatihan pegawai masih menjadi hambatan utama dalam optimalisasi sistem ini. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus, mengandalkan data primer dari wawancara serta data sekunder dari dokumentasi dan laporan keuangan. Hasil penelitian menunjukkan bahwa meskipun sistem ini meningkatkan transparansi dan akurasi pencatatan keuangan, tantangan teknis dan kesiapan sumber daya manusia masih menjadi kendala signifikan. Kesimpulannya, implementasi sistem akuntansi berbasis akrual tidak hanya memerlukan reformasi teknologi tetapi juga penguatan kapasitas kelembagaan dan sumber daya manusia untuk mencapai efektivitas optimal.
Co-Authors Abd. Rahman Abda Abda Ade Khadijatul Z. Hrp Ade Khadijatul. Z Hrp Ade Teo Wardana Adek Iskandar Siregar Adinda Putri Adinda Rizki Fadilah Adisty Anggraini Adisty Aulia Zahra Agustin, Elisa Ahmad Muhaisin B. Syarbaini Ahmad Rajin Siregar Aida Lasmi Aida Malan Sari Ainun Jakia Ritonga Aisha Alvia Al Tasya Fitrah Aldi Ritonga Alfi Amelia Alfin Agung Az’har Alifa Adzra Siregar Alya Sahbrina Amalia Munajah Nasution Amanda Mutiara Hasibuan Ami Radianti Ammy, Baihaqi Amsari, Syahrul Ananda, Chadisa Rizky Andri Soemitra Andri Soemitra Andri Soemitra Andri Soemitra Andri Soemitra Andri Soemitra Andri Soemitra Anggara, Windu Anisa Madani Nasution Anisa, Khotiza Anjali Marwiyah Siregar Annisa Aprilia Annisa Aprilia Annisa Edelia Annisa Fajaria Annisa Hafizzah Hutabarat Annisa Karimah Annisa Putri Siregar Aprina Tanjung Aqwa Naser Daulay Arieffan Syah Arpin Dalimunthe Asri Lestari Asri Lestari Asriadi, Ari Atika Atika Atika Atika Atika Atika Atika Audina Rizka Zahra Aulia Monica Aulia Monica Aulia Syahfitri Ayu Andini Azhari Akmal Tarigan Azizah Rahmah Azmi, Syahfrilla Al Risa Nurul Azzahra, Salwa Baehaqi Bagas Anggi Winata Balqis Anisa Janati Batubara, Zulfa Khairina Bayu Prabowo Buhari Imran Bunga Mawar Burhanuddin Cahya Purwati Sinulingga Chintya Pradilla Putri Cici El Dirrah Syafitri Simanungkalit Cindy Antika Dahrul Siregar Dalimunthe, Mahfuzah DAYU, Wulan Dea Putri Amanda Dea Putri Amanda Dewi Herlina Dewi Sundari Tanjung Dharma, Budi Diah Hafni Pardede Diah Hafni Pardede Dian Irmawani Dian Irmawani Diba Nur Rahman Dicky Mahendra Dinda Melani Putri Dini Safarina Dita Zakia Rahmah Siahaan Divia Zulianti Dona Zahra Hasibuan Dwi Kresna Riyadi Dwi Vita Lestari Soehardi Effendy, M. Ridho Effendy, Muhammad Eidho Eka Lestari Eli Sugiarto Elizar Sinambela Ella Safitri Ellina Satyana Elvira Andriyani Enjely Putri Marpaung Ervina Yulia Angkat Evelyne Vagittha Tarigan Fadillatunnisa Fadillatunnisa Faisal Hamdani Harahap Fandy Rangkuty, Muhammad Hafif Faris Andrawika Harahap Fauzan Najib Fauzi Ahmad Romadhon Fauziah Fauziah Fauziah Sarah Febriana Sakina Febriandi Akbar Sitompul Feby Maulydia Nasution Finik Kharianti Fiqkri Ardian Fuadi Fuadi Gita Kurniasari Sembiring Gusniati, Putri Habilla Asnhari Hafsyah Yasmita Haikal Dzikri Daulay Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Harahap, Tawarni Roha Hari Setiawan Saragih Hasibuan, Amanda Mutiara Hasibuan, M. Hizbullah Hasibuan, Mardiah Khofifah HASIBUAN, MASDELIMA Hendra Harmain Herry Syahbanuddin Herwan Nafil Hilmiatus Sahla Husni Fazari Lubis Husni Pasarela Husyairi, Mhd. Alwi Syam Ilham Habibi Lubis Ilham Wahyudi Imel Santika Siregar Imsar Imsar Imsar Imsar Imsar Indah Mutiara Ayu Indradewa, Rhian Indry Anggraini Putri Indry Anggraini Putri Iqbal Fahri Tobing Irhamna Tanjung Irma Chairani Tambunan irma rahmayani marpaung Irma Rahmayani Marpaung Ismail Ismail Ismail Isnaini Harahap Jaidil Kamal Jamaluddin Siregar Jannah, Nurul Jihan Humairoh Julia Hamdini Nasution Juliana Nasution Juliana Sari Harahap Kamal, Jaidil Kamaruddin Kamaruddin Kaswinata Kaswinata, Kaswinata Khairina Tambunan Khamal Rokan, Mustapa Kharianti, Finik Kharisma, Diah Ananda Khofifah Sari Hasibuan Khoiria Risky Tanjung Khoirun Nisa Lubis Kurinci, Ayu Ismah Azizah Kurnia Sandi Panjaitan Kusmilawaty Kusmilawaty Laila Fitria Lailan Safina Hasibuan Laiyinna Misqha Efendi Lathifah Ananda Putri Latifah Laura Oktarani Br Torong Laylan Syafina Leni Lestari Simatupang Lestari Perdana Putri Lia Purnama Sari Lutfiansyah, Irham Luthfia Masfa Nur M Rizky M. Hizbullah Hasibuan M. Hizbullah Hasibuan Mahfuzah Dalimunthe Marliyah Marliyah, Marliyah Marlya Fatira AK Marni Susi Susanti Harahap Masdelima Hasibuan Mashithoh Sitorus Mawaddah Irham Mawaddah Irham Mawaddah Mawaddah, Mawaddah Maysa Chairani Mega Hasibuan Mega Hasibuan Mela Devita Mela Devita Melly Nia Fajriani Sinaga Miliantari, Dea Miranda, Miranda Miratul Imaniah Mita Nur Syafitri Mohd Fauzwadi bin Mat Ali Muhammad Adam Muhammad Andre Alkahfi Muhammad Arif Muhammad Fakhru Rizqi Muhammad Hasan Muhammad Iqbal Sayuti Harahap Muhammad Iqbal Sayuti Harahap Muhammad Istiftahu Syifa Muhammad Istiftahu Syifa Muhammad Rajab Ardiansyah Muhammad Ramadhan Muhammad Ramadhan Muhammad Sawal Pitriyadi Muhammad Suhaimi Muhammad Syahbudi Muhammad Umar Maya Putra Mulia Syahputri Mustika Ayu Anggreini Mutia Sari Dewi Mutiara Sari Mutiara Sari Mutiara Sawitri Pane Nabila Salsahbilah Nadia Ulfa Nailul Muna Namira Azani Nasution, Annio Indah Lestari Nasution, Juliana Nasution, Muhammad Irwan Padli Nawir Yuslem Nawir Yuslem, Nawir Nelsi Agustina Siburian Nelsi Agustina Siburian Nikmah Amalia Harahap Nila Rosdiana Nirmadarningsih Hiya Niswa Auliya Lubis Nona Mardiana Siregar Nova Amelia Nur Ahmadi Bi Rahmani Nur Ahmadi Bi Rahmani NUR AHMADI BI RAHMANI NUR ASRIZA PASARIBU Nur Fadhilah Ahmad Hsb Nur Sa’diah Saragih Nur Syafikah Lubis Nurbaiti Nurbaiti Nurfadillah Najwa Faraiddin Nurhalija Sitompul Nurhalisa, Siti Nurhaliza Nurhaliza Nurhayati Nurhidayah Nurhidayah Nuri Aslami Nursantri Yanti Nurul Hafizah Nurul Inayah Nurul Inayah Nurul Inayah Nurul Inayah Nurul Izzah Nurul Jannah Pane, Ricky Pardede, Diah Hafni Pasaribu, Sri Pujiyama Popi Dea Ananda Pratista Andanitya Siregar Puja Maharani Pasaribu Putra, Randy Tama Putri Andini Al Khoiri Putri Gusniati Putri Sepfiani Putri Sepfiani Putri Siregar, Annisa Rafika Ananda Putri Rahma Wulan Suci Nasution Rahma, Putri Rahmad Bahagia Rahmat Rahmat Rahmat Rahmi Syahriza Raihanah Daulay Ramayanti Simanjorang Raniwati Siregar Raudatun Sumi Reni Ria Armayani Reni Riswati Ridho Erianto Rifka Fachrina Rima Rizki Syahputri Rina Aldila Ririn Pebrianti Riska Nasution Risna Dewi Rivai Iqrok Tanjung Rivanka, Weny Rizky Ananda Utami Rizky Febriansyah Sinaga Rodhiatul Aslamah Meuraxa Rodiatul Husna Roza, Fitra Maulana Ruli Pebrina Br Sitepu Rusdi Hidayat, Ahmad Safinatunnaja Safrizan Safrizan Sahri Aramiko Sakinah Sakinah Sallimah Ika Putri Malau Salsabila Sofiya Wardani Sekar Sari Septi Sanjaya, Rendy Septia Sakinah Rizki Seri Handayani Shopi Regina Sindi Sihombing Sinta Sukma Ayu Siregar Dahrul Siregar, Almi Rahmadani Siregar, Bakia Sarmita Utari Siregar, Wardah Hinayah Siska Junianti Br Perangin-angin Siti Aisyah Siti Fahirah Sihotang Siti Nurhafizah Siti Nurhalimah Siti Sahara Siti Saleha Sitorus, Isnaini Faraz Azis Ilmi Sonia Purba Sovia Harahap Sri Aderafika Sani Sri Aderafika Sani Sri Kartika Dewi Sri Ramadhani Sri Rezeki Widya Ritonga Sri Sudiarti Sri Wahyuni Subambang Harsono Suci Pranasari Suci Ramadhani Siregar Sucita Alfiani Sulistya Ningsih, Inten Syahla Ananda Syahla Nabila Syahputra, Angga Syakir, Ahmad Syarbaini, Ahmad Muhaisin B. Syuhada Fela Yudha Tambunan, Khairina Tambunan, Kharina Tambusay, Basmaida Waty Tamima, Aqila Tasya Maulida Tasya Nadila Taufik Hidayat Tria Silvia Tria Wardani Trisna Eka Putri Triya Harti Sholihat Tuti Anggraini Tuti Anggraini Tuti Anggraini Tuti Anggraini Uci Kirani Rambe Vega Liana Vina Cynthiasari Vivi Juliana Siregar Wahyu Syarvina Wan Ronaldo Nasution Widya Anggraini Wildan Izzaty Windi Jihan Nabila Yeni Aulia Siagian Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yogi Oriena Pasaribu Yohana Ariska Putri Nasution YUDI SISWADI Yuli Anisyah Hasibuan Yunda Herliana Yuni Maryam Siregar Yusliani Yusliani Yusnita Ulfah Munthe Yustia Dewi Zidane, Muhammad Raihan Zulfahani Zulfahani Zulfitri Zulfitri