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All Journal JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Penelitian Ekonomi Akuntansi (JENSI) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) JURNAL MANAJEMEN AKUNTANSI (JUMSI) Jurnal Transformasi Administrasi Mumtaz : Jurnal Ekonomi dan Bisnis Islam JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Jurnal Mahasiswa Akuntansi Samudra Jurnal Akuntansi dan Keuangan West Science International Journal of Trends in Accounting Research JIMEKA
Azhar, Iqlima
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Efektivitas Realisasi Penerimaan Zakat, Infaq dan Sedekah (ZIS) Badan Baitul Mal Kota Langsa Yenni Samri Juliati Nasution; Agustina Nurul Fajriah; Azhar, Iqlima; Nasrul Kahfi Lubis
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i1.11851

Abstract

This research aims to determine the effectiveness and growth of Zakat, infaq and Shodaqah collected by Baitul mal Langsa City. This research uses secondary data from the 2014-2023 Langsa City Regional Government Financial Report, with a quantitative approach and analyzed descriptively. The results of this research found that the collection of Zakat, Infaq and Shodaqah for nine years in Langsa City was effective in 2014-2022, and in 2023 Zakai, infaq and shodaqah collection will not be effective. On average, Ziswaf's budget growth for the 2014-2023 period is 19%. Ziswaf realization growth averaged 13%. Ziswaf's budget growth and realization during 2014-2023 could not be balanced with growth in realization. This research analyzes descriptively using secondary data obtained from the Langsa City Baitul Mal Agency so that the specific research results still have not solved the problem regarding the ineffectiveness of ZISWAF growth, so it is recommended for further research to use a questionnaire as an analysis tool that is distributed to related parties managing ZISWAF.
DETERMINAN KINERJA PEGAWAI PEMERINTAH KOTA LANGSA (STUDI PADA OPD KOTA LANGSA) Azhar, Iqlima; Afrah Junita; Novia Veronika
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 3 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i3.12202

Abstract

This study aims to determine the effect of HR competency, SAP implementation and role ambiguity simultaneously on employee performance in OPD of Langsa City. The sample used in this study were the Secretary, Head of General Affairs and Head of Personnel in 34 OPDs of Langsa City. The determination of the sample was because each employee will be responsible for the results of their work to the Head of Service either directly or through the secretary. Based on respondent data from 34 OPDs of Langsa City and each OPD was taken 3 respondents, the number of samples in this study was 102 respondents. The data analysis method used multiple linear regression analysis, t-test, F-test and determination coefficient test. The regression equation in this study is Y = 5.290 + 0.147X1 + 0.363X2 + 0.275X3. Human resource competency has a significant effect on employee performance in OPD of Langsa City. SAP implementation has a significant effect on employee performance in OPD of Langsa City. Role ambiguity has a significant effect on employee performance in OPD of Langsa City. Role ambiguity, SAP implementation and role ambiguity simultaneously have a significant effect on employee performance at OPD of Langsa City. From the determination coefficient test, it is known that human resource competence, SAP implementation and role ambiguity affect employee performance at OPD of Langsa City by 63.1%, while the remaining 36.9% is influenced by other variables outside this research model. This research was conducted with limitations, so the results can change due to these limitations. This study had difficulty obtaining the data or respondents needed for the study. This study was also unable to fully control the honesty and sincerity of respondents in choosing answer options that were in accordance with the actual circumstances and reality. For further researchers, it is better to conduct a study by deepening the scope of the study by adding variables or replacing other variables.
DETERMINAN MINAT INVESTASI MAHASISWA AKUNTANSI UNIVERSITAS SAMUDRA PADA PASAR MODAL Reza Juliansyah; Azhar, Iqlima; Ainul Yusna Harahap
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 4 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i4.12189

Abstract

on the Investment Interest of Accounting students at the Faculty of Economics and Business, Universitas Samudra. Using a quantitative method, data were collected through questionnaires measured by a Likert scale. The population consisted of 213 Accounting students, and purposive sampling with Slovin’s formula was used to select a sample of 139 respondents. Multiple linear regression analysis was conducted with SPSS software. The results indicate that both investment knowledge and investment motivation have positive and significant effects on investment interest, both individually and simultaneously. However, this study is limited by its narrow variable scope, lack of differentiation based on respondents’ investment experience, and limited exploration of the campus environment’s role. Therefore, future research is recommended to include additional variables, distinguish respondents by investment experience, and further investigate the influence of the learning environment on investment interest.
Pengaruh Leverage, Profitabilitas Dan Likuiditas terhadap Nilai Perusahaan pada Sektor Pertambangan Nikel di Indeks Saham Syariah Indonesia (ISSI) Periode 2019-2023 Azhar, Iqlima; Lubis, Nurliza; Sandi, Paradilla
Jurnal Akuntansi Dan Keuangan West Science Vol 4 No 03 (2025): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v4i03.2628

Abstract

This research aims to determine the influence of Leverage, Profitability and Liquidity on Company Value. This type of research is quantitative research. The population in this study was 4 with a sampling technique using purposive sampling with the determination that 3 companies could be researched during the 2019-2023 period. So the number of samples used in this research was 15 samples. Data analysis uses Descriptive Statistics Test, Classical Assumption Test, Normality Test, Autocorrelation Test, Heteroscedasticity Test, Multicollinearity Test, Hypothesis Test, Coefficient of Determination Test (R2), Test, Simultaneous Hypothesis Test (F Test), Partial Hypothesis Test (t Test), and Multiple Linear Regression Test. The research results show that Leverage (X1) has a negative effect on Company Value (Y), Profitability (X2) has no effect on Company Value (Y), and Liquidity (X3) has no effect on Company Value (Y), simultaneously leverage (X1), Profitability (X2), Liquidity (X3) have an effect on Company Value (Y)
PENGARUH STRUKTUR MODAL, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAAN MANUFAKTUR YANG TERDAFTAR DI BEI azhar, iqlima
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 5 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i5.12935

Abstract

This study aims to analyze the effect of Capital Structure, Liquidity and Company Size on the Financial Performance of Food & Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange. This study is a quantitative study with a population of food and beverage companies listed on the IDX for the 2017-2021 period, then purposive sampling was carried out to obtain 11 company samples. This study uses secondary data in the form of annual financial reports, which were analyzed using multiple linear regression methods t-test, f-test and coefficient of determination test through the SPSS version 25 application. The results show that Capital Structure has a significant effect on Financial Performance (p = 0.000), Liquidity has a significant effect on Financial Performance (p = 0.008) and Company Size has a significant effect on Financial Performance (p = 0.005), Simultaneously, the variables Capital Structure, Liquidity and Company Size have a significant effect on Financial Performance of food & beverage sub-sector manufacturing companies (p = 0.000), with a coefficient of determination of 56.1%. This shows that the independent variables can explain 56.1% of the variation in financial performance, while the remaining 43.9% is influenced by other factors outside this study.
PENGARUH PENGENDALIAN MANAJEMEN, PENERAPAN SISTEM AKUNTANSI, DAN TRANSPARANSI TERHADAP KINERJA KEUANGAN DESA DI KABUPATEN ACEH TAMIANG azhar, iqlima
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 5 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i5.12973

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian manajemen, penerapan sistem akuntansi dan transparansi terhadap kinerja keuangan desa pada desa yang ada di Kecamatan Tamiang Hulu Kabupaten Aceh Tamiang. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data yang didapat dari kuesioner dan diukur menggunakan skala likert, populasi dalam penelitian ini yaitu seluruh aparatur desa yang ada di kecamatan tamiang hulu. Metode analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda dengan mengoperasikan Software SPSS (Statistical Package For The Social Science). Hasil penelitian ini menunjukkan bahwa variabel pengaruh pengendalian manajemen berpengaruh positif dan signifikan terhadap kinerja keuangan desa, variabel penerapan sistem akuntansi berpengaruh positif dan signifikan Terhadap kinerja keuangan desa, variabel transparansi berpengaruh positif dan signifikan terhadap kinerja keuangan desa, secara simultan pengaruh pengendalian manajemen, penerapan sistem akuntansi dan transparansi memiliki pengaruh positif dan signifikan Terhadap kinerja keuangan desa. Keterbatasan Penelitian adalah tidak semua masyarakat bersedia berpartisipasi karena ketidak percayaan ataupun ketidak pahaman terhadap tujuan penelitian.Disarankan bagi peneliti selanjutnya gunakan bahasa yang sederhana mudah dipahami oleh masyarakat dan sesuaikan dengan konteks lokal. Berikan penjelasan yang mudah dipahami mengenai manfaat yang bisa mereka dapatkan dari penelitian. Tingkat literasi msyarakat desa yang beragam membuat pemahaman msyarakat terhadap konsep penelitian atau pengumpulan data menjadi terbatas. Kaang, msyarakat merasa cemas atau ragu untuk memberikan informasi
Pengaruh Akuntabilitas, Partisipasi, Dan Prinsip Efisiensi Pengelolaan Anggaran Pendapatan Dan Belanja Sekolah Terhadap Kinerja Pegawai Pada SMP Negeri Simpang Kiri Kota Subulussalam Lestari, Yuli; Nurlina, Nurlina; Azhar, Iqlima
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3580

Abstract

This study aims to determine the effect of accountability,participation, and the principle of efficiency of school budget management on employee performance at Simpang Kiri Junior High School Subulussalam. This study uses quantitative data by distributing questionnaires to respondents to be assessed or scored on each respondent's answer. Sources of data used in this study are primary data obtained and collected from data collection questionnaires given to respondents in SMP Negeri Simpang Kiri Subulussalam. The sample used in this study is saturated sampling. the number of samples in this study as many as 67 respondents with all employees as respondents, which include principals, treasurers, TU, and teachers in SMP Simpang Kiri Subulussalam. Meode used in this study is a quantitative method with IMB SPSS Analysis tool version 25. The results of the research accountability management of school budget has a positive and significant influence on employee performance at Simpang Kiri Junior High School Subulussalam, participation management of school budget has a positive and significant influence on employee performance at Simpang Kiri Junior High School Subulussalam, the principle of efficiency management of school budget has a positive and significant influence on employee performance, participation and the principle of efficiency in managing school budgets together have a positive and significant influence on employee performance at Simpang Kiri Junior High School in Subulussalam City.
DETERMINAN AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DENGAN PERILAKU PEMIMPIN SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA KECAMATAN BINJAI KABUPATEN LANGKAT) Khan, Silvia Frastika; Junita, Afrah; Azhar, Iqlima
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i1.21906

Abstract

This study aims to determine the accountability determinants of village fund allocation management with leader behavior as a moderating variable. This research was conducted in Binjai District, Langkat Regency. The sampling technique used was a saturated sample with a total sample of 54 respondents. The data collection method used a questionnaire with a Likert scale. The data analysis method used in this study is multiple linear regression and moderated regression analysis using a significant level of 0.05. The results showed that partially, the use of the SISKEUDES application, village apparatus competence, and leader behavior had a significant positive effect on the accountability of village fund allocation management. Moderation regression analysis shows that the leader behavior variable strengthens the relationship between the effect of using the SISKEUDES application on village fund allocation management accountability and the leader behavior variable weakens the relationship between the influence of village apparatus competence on village fund allocation management accountability. The value of the coefficient of determination (R2) is 55.1 percent.
Measuring the Resilience of Indonesian Islamic Bank Through the RGEC Model Azhar, Iqlima; Rizka
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1192

Abstract

The purpose of this study is to assess the health of Islamic commercial banks using the RGEC technique, which comprises Risk Profile, Good Corporate Governance, Earnings (Rentability), and Capital. Methods of this study employ a quantitative approach based on secondary data from Islamic Commercial Bank financial reports spanning 2015-2024. In this study, descriptive analysis with the RGEC approach was utilized to determine the health of banks. According to the study's findings, the health of Islamic Commercial Banks from 2015 to 2024 has a composite rating of 1 (PK - 1), placing them in the "Very Healthy" category. The NPF ratio is used to analyze the health of Islamic Commercial Banks for the 2015-2024 period, and it ranks one in the extremely healthy group. The assessment of the health level of Islamic Commercial Banks for the period 2015-2024 on the GCG (Good Corporate Governance) aspect using the Self Assessment ratio places them second in the healthy category. The ROA ratio is used to analyze the health of Islamic Commercial Banks for the period 2015-2024 on the Earning (Profitability) component, and it ranks 1 in the very healthy category. The CAR ratio is used to analyze the capital adequacy health of Islamic commercial banks for the period 2015-2024, and it ranks 1 in the extremely healthy category. Implication of this research is that Islamic banks can be categorized as "very healthy" in the 2015-2024 period, thus supporting the theory that the Islamic-based financial system has high resilience to the economic pressure.
Co-Authors Afrah Junita Agustina Agustina Nurul Fajriah Ainul Yusna Harahap Br. Sinuraya, Novita Ria Fajriah, Agustina Nurul Gultom, Yuliana Gusliandi, Farhan Irmayani, Ade Khan, Silvia Frastika Lubis, Nasrul Kahfi Muetia, Tuti Nasrul Kahfi Lubis Novia Veronika NURHALIMAH Nurlina Nurlina Nurliza Lubis Reza Juliansyah Rizka Sandi, Paradilla Sirait, Agman Suwamunandar Tuti Meutia Yenni Samri Juliati Nasution Yuli Lestari Yulianda, Devia