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Analysis of Financial Management and Supervision at Nurul Izzah Kindergarten in Medan Harahap, Khansa Amira; Kusmilawaty; Syafina, Laylan
Jurnal Manajemen Bisnis Vol. 11 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v11i1.735

Abstract

This study is aimed at examining the financial management and supervision system, along with efforts to enhance them, at Nurul Izzah Kindergarten. Employing qualitative methods, such as observation, interviews, and documentation, data was gathered directly from the school's leadership. The analysis reveals shortcomings in financial management and supervision at Nurul Izzah Kindergarten. The financial budget system faces challenges with overdue tuition payments and limitations on government BOP funds. Additionally, financial supervision primarily involves internal parties, neglecting external stakeholders. Consequently, there are implications such as insufficient funds for school facilities and infrastructure, hindering the development of financial management and transparency in financial reporting.To address these issues and enhance financial management and supervision, several measures are proposed. These include establishing a competent finance team, implementing an effective accounting system, ensuring transparency in financial information, and conducting regular evaluations and improvements for the future progress of Nurul Izzah Kindergarten.
Analisis Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Dan Variable Costing (Studi Kasus UKM A. Zaki Bakery Medan) Rizky, Gustina; Marliyah; Kusmilawaty
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 2 No. 2 (2023): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v2i2.153

Abstract

This study aims to determine the price and differences in the calculation of the cost of goods manufactured by using the calculation of the cost of goods manufactured with the full costing method and variable costing. Based on the calculation of the cost of production using the full costing method is higher than the calculation using the variable costing method. This research uses descriptive qualitative analysis method. The type of data used is secondary data obtained from UKM A. Zaki Bakery, namely in the form of data generated by means of interviews, literature and documentation. The results of this study indicate that UKM A. Zaki Bakery doesn’t take into account all the costs of producing its products, resulting in a calculation of the cost of production, which is IDR 672. If the calculation uses the full costing method, the value is higher, which is IDR 681, compared to the calculation of the cost of production using the variable costing method, which is lower, which is IDR 675, with a difference of IDR 6. This difference is due to the imposition of unapplied factory overhead costs.
Penerapan Metode Activity Based Costing Dalam Menentukan Besarnya Tarif Jasa Rawat Inap Pada Rumah Sakit Umum Daerah Kota Padangsidimpuan Kamilah; Kusmilawaty; Putri Rahmaini Suheri
AT-TAKLIM: Jurnal Pendidikan Multidisiplin Vol. 2 No. 3 (2025): At-Taklim: Jurnal Pendidikan Multidisiplin (Edisi Maret)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/at-taklim.v2i3.182

Abstract

Hospitals are non-profit organizations whose main task is to provide medical services, care, and health services. In providing health services, hospitals generate revenue from the services and facilities offered to patients, one of which is inpatient services, where the revenue from this service is obtained from the rates that must be paid by inpatient service users. Determining the inpatient service rates is a very important decision because it will affect the hospital's profitability. This research was conducted at the Regional General Hospital (RSUD) of Padangsidimpuan City. The objective of this study is to determine the inpatient service rate when applied using the activity-based costing method at RSUD Padangsidimpuan City. The method used is descriptive analysis. The results of the inpatient service rate calculation using the activity-based costing method show a lower rate compared to the rate previously set by RSUD Padangsidimpuan City.
THE INFLUENCE OF BPJS HEALTH SERVICE ACCESSIBILITY AND MEDICAL SERVICE QUALITY ON PARTICIPANT SATISFACTION LEVELS AMONG CIVIL SERVANTS IN SIMALUNGUN REGENCY Khairani, Devia Astry; Nursantri Yantri; Kusmilawaty
International Journal of Cultural and Social Science Vol. 6 No. 2 (2025): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v6i2.1097

Abstract

One of the important benchmarks to evaluate the effectiveness of social security programs in the health sector is the level of participant satisfaction with BPJS Kesehatan. The purpose of this study was to determine how participant satisfaction among Civil Servants (PNS) in Simalungun Regency is influenced by the accessibility of BPJS Kesehatan services and the quality of health services. The methodology of this study is a survey strategy that uses a quantitative approach and questionnaires given to 100 PNS. EViews 12 software was used to analyze the data using multiple linear regression tests. The findings of the study indicate that, partially and simultaneously, participant satisfaction is positively and significantly influenced by the accessibility of services and the quality of medical services. More than half of the variation in participant satisfaction can be explained by these two variables, based on the coefficient of determination (R2) value of 54.45%. Therefore, BPJS and health facilities must continue to improve the quality and accessibility of medical services in order to increase participant satisfaction.
Digital Innovation Strategy to Foster Customer Satisfaction Growth at Pegadaian Syariah: Strategi Inovasi Digital untuk Meningkatkan Kepuasan Pelanggan di Pegadaian Syariah Nasution, M.Fuad Munawirsyah; Aslami, Nuri; Kusmilawaty
Indonesian Journal of Innovation Studies Vol. 26 No. 4 (2025): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

General Background: In the digital era, financial institutions face increasing competition, prompting the need for service innovation. Specific Background: Pegadaian Syariah AR Hakim has adopted digital strategies to enhance service efficiency and customer engagement. Knowledge Gap: However, the extent to which digital innovation impacts customer satisfaction in sharia-based pawnshops remains underexplored. Aims: This study aims to analyze strategies to improve customer satisfaction through digital innovation at Pegadaian Syariah AR Hakim. Results: Using qualitative methods and SWOT analysis, the study identifies 20 alternative strategies derived from internal and external factor assessments, including SO, WO, ST, and WT strategies. Novelty: The study offers a comprehensive application of SWOT in a sharia financial context, integrating customer interviews, digital literacy initiatives, and personalized services. Implications: The findings highlight the importance of balancing digital service development with customer education and technical reliability. These insights can guide similar institutions in formulating adaptive digital strategies aligned with customer expectations and regulatory frameworks.Highlight : Pegadaian Syariah AR Hakim uses digital innovation strategies (via mobile apps, data-driven personalization, etc.) to increase customer satisfaction. A SWOT analysis identified 20 strategic alternatives to address strengths, weaknesses, opportunities, and threats. The organization is in a growth-aggressive strategic position (Quadrant I), enabling it to pursue expansion and service development aggressively. Keywords : Customer Satisfaction, Digital Innovation, SWOT Analysis, Sharia Pawnshop, Pegadaian Syariah  
Analisis Efektivitas Metode Turun Lapangan dalam Menentukan Penerima Bansos terhadap Distribusi Bansos Rizti, Muthia; Kusmilawaty; Fahdhila, Tri Inda
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025): Accepted
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i3.1233

Abstract

This study aims to determine the effectiveness of the field method in determining recipients of social assistance, through the Integrated Referral Service System at the Tanjungbalai City Social Service. Based on the results of the study, it was found that the implementation of the SLRT program in Tanjungbalai City has been running quite well. This type of research is descriptive research with a qualitative approach. The specific results obtained are, the SLRT program in Tanjungbalai City shows progress in achieving target accuracy and timeliness, although there are still some errors in collecting recipients. Then, although the data used in this program is quite complete, there are some discrepancies between the existing data and conditions in the field, especially related to the changing economic status of recipients. Then, the SLRT program in Tanjungbalai City has successfully adapted well to field conditions, especially with geographical and accessibility limitations. Then, socialization regarding the SLRT program has been carried out quite well to the sub-district and village levels, although there are still some people who do not fully understand how this program works and its objectives. Overall, this study shows that the SLRT program in Tanjungbalai City can be said to be effective, but several aspects such as targeting accuracy, data updates, and socialization need to be improved to achieve more optimal results in poverty alleviation.
Analisis Efektivitas Metode Turun Lapangan dalam Menentukan Penerima Bansos terhadap Distribusi Bansos Rizti, Muthia; Kusmilawaty; Fahdhila, Tri Inda
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025): Accepted
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i3.1233

Abstract

This study aims to determine the effectiveness of the field method in determining recipients of social assistance, through the Integrated Referral Service System at the Tanjungbalai City Social Service. Based on the results of the study, it was found that the implementation of the SLRT program in Tanjungbalai City has been running quite well. This type of research is descriptive research with a qualitative approach. The specific results obtained are, the SLRT program in Tanjungbalai City shows progress in achieving target accuracy and timeliness, although there are still some errors in collecting recipients. Then, although the data used in this program is quite complete, there are some discrepancies between the existing data and conditions in the field, especially related to the changing economic status of recipients. Then, the SLRT program in Tanjungbalai City has successfully adapted well to field conditions, especially with geographical and accessibility limitations. Then, socialization regarding the SLRT program has been carried out quite well to the sub-district and village levels, although there are still some people who do not fully understand how this program works and its objectives. Overall, this study shows that the SLRT program in Tanjungbalai City can be said to be effective, but several aspects such as targeting accuracy, data updates, and socialization need to be improved to achieve more optimal results in poverty alleviation.
The Effect of Management Effectiveness and FFB Weighing Efficiency at the Palm Oil Mill Weighing Bridge on the Acceleration of FFB Purchases at PT Anj Agri Binanga Djurmiani Nasution; Tri Inda Fadhila Rahma; Kusmilawaty
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2465

Abstract

This study aims to determine the analysis of the efficiency of the use of technology on the weighbridge of palm oil mills on the speed of purchasing FFB at PT ANJ Agri Binanga both partially and simultaneously. This research method is with a quantitative approach. Multiple regression analysis techniques with variables of effectiveness, efficiency and acceleration of purchases. The results of this study indicate that Effectiveness that meets the "INDUSTRIAL STANDARD" that high weighing efficiency (>50 tons/hour/unit) contributes to an increase in processing effectiveness of 5-8%. "MEDIUM" acceleration of FFB purchases will impact the performance of PT ANJ Agri Binanga so that it has an impact on the economic value of the Company. High acceleration of purchase (>15%) without capacity increase can reduce processing effectiveness by 3-5%. Increasing capacity synchronized with accelerated purchasing can maintain or increase processing effectiveness. Statistical results show that partially effectiveness has a positive but insignificant effect on the acceleration of FFB purchases and efficiency has a positive and significant effect on the acceleration of FFB purchases. Simultaneously effectiveness and efficiency 88.61% affect the acceleration of FFB purchases at PT ANJ Agri Binanga and the F test of the Ha hypothesis is accepted that effectiveness and efficiency together have a significant effect on the acceleration of FFB purchases at PT ANJ Agri Binanga located in Simangambat District, North Padang Lawas Regency.
THE EFFECT OF CUSTOMER REVIEWS AND PRODUCT QUALITY ON BUYING INTEREST THROUGH PRODUCT UNDERSTANDING (CASE STUDY: GLAD2GLOW) Indah Lestari; Nurlaila; Kusmilawaty
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 2 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i2.3896

Abstract

This study aims to determine the effect of customer reviews and product quality on purchasing interest through product understanding from Glad2Glow. The sampling technique uses non-probability sampling with a purposive sampling method with a sample size of 100 respondents. Using the Multiple Linear Regression method and using the SPSS22 application. This study uses a quantitative approach. The data source used in this study uses primary data obtained from distributing questionnaires to respondents. This study aims to analyze the effect of customer reviews and product quality on consumer purchasing interest with product understanding as an intervening variable in the Glad2Glow product. The results of the study indicate that customer reviews play an important role in increasing consumer understanding of a product. Clear, informative, and positive reviews help consumers understand the advantages, disadvantages, and overall experience of using the product, thus forming trust and encouraging purchasing interest. In addition, product quality has also been shown to have a positive and significant influence on purchasing interest.
From Digital Literacy to Saving Interest: Analysis of the Influence of Brand Image as a Moderating Factor in Account Opening at Bank Sumut Syariah Sibolga: Dari Literasi Digital ke Minat Menabung: Analisis Pengaruh Brand Image sebagai Moderasi dalam Pembukaan Rekening di Bank Sumut Syariah Sibolga Sarah Febrian; Muhammad Syahbudi; Kusmilawaty
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3222

Abstract

The development of digital technology has driven significant changes in people's financial behavior, including saving habits and account opening at banking institutions. This study aims to analyze the effect of digital literacy on saving interest and the role of brand image as a moderating variable in account opening. The research employs a quantitative method with a moderation regression approach, based on data collected from 100 respondents who have access to banking services in Indonesia. The results indicate that digital literacy has a positive and significant effect on saving interest. Furthermore, brand image strengthens the relationship between digital literacy and saving interest, suggesting that a positive perception of banking institutions can enhance the trust of potential customers.