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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JURNAL PENDIDIKAN TAMBUSAI Journal of Humanities and Social Studies Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Ilmiah Edunomika (JIE) Jurnal Sains dan Teknologi Jurnal Pengabdian kepada Masyarakat Nusantara JURNAL MANAJEMEN AKUNTANSI (JUMSI) Bima Journal : Business, Management and Accounting Journal Humantech : Jurnal Ilmiah Multidisiplin Indonesia Share: Jurnal Ekonomi dan Keuangan Islam Bursa : Jurnal Ekonomi dan Bisnis Journal of Islamic Economics Lariba Journal of Social Commerce Innovative: Journal Of Social Science Research Neraca Manajemen, Akuntansi, dan Ekonomi Indonesian Journal of Law and Justice JIMEKA
Kamilah, Kamilah
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Islamic Financial Trust as a Moderating Force Between Development Pressures and Environmental Harm in the Age of Social Value Exchange Aini, Rija; Yafiz, Muhammad; Kamilah, Kamilah
Journal of Social Commerce Vol. 5 No. 2 (2025): Journal of Social Commerce
Publisher : Celebes Scholar pg

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56209/jommerce.v5i2.170

Abstract

This study investigates how the environmental consequences of economic growth and urbanization are shaped by the ethical configuration of financial systems rather than by growth patterns alone. Using data from Indonesia between 2018 and 2023, the research employs moderated regression analysis to examine the role of Islamic finance as a relational mechanism that influences how developmental pressures are absorbed or amplified within ecological systems. The findings indicate that both economic growth and urbanization contribute significantly to environmental degradation. However, when Islamic financial principles are present, the nature of these contributions shifts in important ways. Rather than functioning solely as a funding mechanism, Islamic finance appears to guide behavioral choices by embedding capital within a value system that prioritizes long-term responsibility, fairness in allocation, and sensitivity to collective outcomes. This moderating role reflects not only statistical interaction but a broader shift in how economic and spatial expansion are governed. Sustainability, in this framework, is not treated as an external target but as an internal property of how trust, legitimacy, and environmental ethics are encoded into financial decisions. The study offers a new lens through which the link between development and environmental harm can be understood as contingent upon the normative frameworks that regulate how value is created, exchanged, and sustained.
Analysis of MSMEs Growth Post Pandemi Covid-19 in Medan Sasmita, Riza; Batubara, Chuzaimah; Kamilah, Kamilah
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 6, No 2 (2022): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i1.8249

Abstract

The purpose of this research is to determine the impact of the COVID-19 pandemic on small and medium-sized enterprises (SMEs) in the city of Medan, as well as solutions and measures to improve SMEs after the pandemic. This investigation employs a descriptive qualitative case study methodology. Documentary research, interviews, observations, and the distribution of questionnaires were used in this study to acquire data from Medan City MSME managers. The data analysis employed is a qualitative-interactive analysis comprised of three concurrent strands of activity: data reduction, data presentation, and conclusion. This study demonstrates the effects of COVID-19 on the development of small and medium-sized enterprises in Medan. In 2018, there were 1,664 MSMEs; in 2019, there will be 1,072. In 2019, the number of MSMEs in Medan City decreased by 594, or 34.5%, because COVID-19 affected all industries, including MSMEs. There were 1,040 MSMEs in 2020. This year, the number of small and medium-sized enterprises (SMEs) in Medan City decreased by 32, or 0.2%, due to the continued prevalence of the COVID-19 virus. There will be 1,179 SMEs in 2021. In 2021, the number of small and medium-sized enterprises will increase by 139, or 14.0%. Faced with the ongoing COVID-19 pandemic, small and medium-sized businesses (SMBs) in Medan City are innovating their product marketing, particularly through the use of digital marketing.
Analisis Efektivitas Program E-Samsat dalam Pengoptimalisasi Penerimaan Pajak Kendaraan Bermotor (Studi Pada UPTD PPD Medan Selatan Bapenda Provinsi Sumatera Utara) Huwaidaa, Nabiilah; Kamilah, Kamilah
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 1 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i1.22040

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui seberapa efektif program e-samsat di UPTD PPD Medan Selatan dalam mengoptimalkan penerimaan pajak kendaraan bermotor yang dibayarkan oleh seluruh wajib pajak Medan Selatan. Peneilitian ini menggunakan metode deskriptif kualitatif dengan menggunakan sumber data sekunder dari dokumen UPTD PPD Medan Selatan serta literatur dan sumber lain yang mendukung. Hasil penelitian menunjukkan bahwa program e-samsat yang dijalankan di UPTD PPD Medan Selatan telah berjalan dengan baik dalam peningkatan optimalisasi penerimaan pajak kendaraan bermotor. Hal tersebut ditunjukkan setelah peluncuran aplikasi e-samsat total realisasi penerimaan pajak kendaraan bermotor meningkat hingga lebih 100% dari target penerimaan pajak yang telah ditetapkan. Selain itu, program e-samsat juga memberikan kontribusi positif terhadap pengurangan kemacetan dan polusi dengan mengurangi antrian di kantor samsat serta memberikan wajib pajak lebih banyak waktu luang.
Pengentasan Kemiskinan Melalui Pemanfaatan Zakat dan Infaq: Pendekatan Akuntansi Syariah Aisyah Fithri Musfirah; Kamilah, Kamilah
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 1 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i1.22048

Abstract

Kemiskinan merupakan isu pembangunan yang melibatkan aspek multidimensi, bukan hanya terbatas pada hubungan sebab-akibat, tetapi juga melibatkan preferensi, nilai, dan politik. Penelitian ini bertujuan untuk mengevaluasi efektivitas pengentasan kemiskinan melalui pemanfaatan Zakat dan Infaq: Pendekatan Akuntansi Syariah.. Metode penelitian menggunakan pendekatan kualitatif dengan teknik studi literatur dan analisis komparatif untuk mengumpulkan data. Hasil penelitian peran penting pendekatan akuntansi Islam dalam mengentaskan kemiskinan melalui zakat dan infak. Hal ini menekankan perlunya pengelolaan dana yang transparan dan berdasarkan prinsip-prinsip Islam untuk secara efektif mengurangi kemiskinan. Kolaborasi antara lembaga keuangan syariah, lembaga keagamaan, dan pemerintah dinilai berdampak positif terhadap perkembangan sosial dan ekonomi umat Islam di Indonesia.
Analisis Penerapan Sistem Informasi Akuntansi Penggajian Dalam Meningkatkan Pengendalian Internal Pada Dinas Kesehatan Kota Medan Aura, Ismi; Kamilah, Kamilah
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i1.2991

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Sistem Informasi Akuntansi (SIA) dalam meningkatkan pengendalian internal di Dinas Kesehatan Kota Medan. Metode penelitian yang digunakan dalam studi ini adalah pendekatan kualitatif deskriptif. Data yang diperoleh melalui hasil amatan langsung oleh peneliti di lapangan, seperti observasi terhadap proses operasional, wawancara dengan staf terkait, dan pengumpulan dokumen terkait pengendalian internal. Hasil dalam penelitian ini adalah bahwa SIA telah membantu dalam meningkatkan efisiensi operasional dan akurasi laporan keuangan pada Dinas Kesehatan Kota Medan. Namun, masih terdapat tantangan seperti kurangnya pemahaman staf terkait penggunaan SIA dan kepatuhan terhadap kebijakan. Solusi yang diusulkan termasuk peningkatan pelatihan karyawan dan penegakan kebijakan. Integrasi yang lebih baik antara SIA dan pengendalian internal juga diperlukan. Implikasi penelitian ini relevan bagi upaya meningkatkan kualitas layanan dan kepatuhan terhadap regulasi di organisasi kesehatan.
Analisis Perlakuan Akuntansi Persediaan PSAP No.5 Pada Dinas Kesehatan Kota Medan Husna, Nurul; Kamilah, Kamilah
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9495

Abstract

Inventori memegang peran krusial sebagai komponen aset lancar bagi perusahaan perdagangan, industri manufaktur, dan institusi pemerintah. Studi ini bertujuan untuk mengkaji perlakuan akuntansi terhadap inventori sesuai dengan Standar Akuntansi Pemerintahan (PSAP) No. 5, khususnya di Dinas Kesehatan Kota Medan. Melalui pendekatan deskriptif kualitatif, penelitian ini menyoroti pentingnya kepatuhan terhadap standar akuntansi dalam pengelolaan inventori. Temuan dari penelitian ini menunjukkan bahwa Dinas Kesehatan Kota Medan telah mengimplementasikan perlakuan akuntansi untuk inventori yang selaras dengan PSAP No. 5. Perlakuan ini mencakup pengakuan inventori saat terdapat potensi manfaat ekonomis di masa depan yang dapat diukur secara andal dan ketika terjadi perpindahan hak kepemilikan atau pengendalian. Penelitian ini memberikan wawasan tentang praktik akuntansi inventori yang sesuai standar dan menegaskan pentingnya penerapan standar akuntansi yang tepat dalam sektor publik.
ANALISIS RASIO SOLVABILITAS PADA RUMAH SAKIT UMUM HAJI MEDAN UNTUK MENILAI KINERJA KEUANGAN Pane, Dini Azlina; Kamilah, Kamilah; Jannah, Nurul
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10514

Abstract

This study aims to find out how the solvency of Haji Medan General Hospital is to assess financial performance. The research method uses financial report data for the 2018 and 2019 periods. This research uses a descriptive qualitative method by conducting interviews, documentation, and literature. I tested the data using the Debt to Assets Ratio and the Debt to Equity Ratio. In this study, researchers found that the financial performance of the Medan Hajj General Hospital based on the solvency ratio of the condition of the company's financial performance was not good because the results were far below the ratio standards of the financial industry. Keywords: Financial Statements, Financial Performance
PENGARUH PENGGUNAAN DIGITAL BANKING SEBAGAI LAYANAN TRANSAKSI ONLINE TERHADAP KEPUASAN NASABAH BANK BSI SYARIAH KABUPATEN LANGKAT Nurhayani, Nurhayani; Kamilah, Kamilah; Bi Rahmani, Nur Ahmadi
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10519

Abstract

This study aims to determine the extent to which accuracy (X1), speed (X2), security (X3) influences customer satisfaction (Y). This study uses a quantitative approach with sampling using the Non Probability Sampling method. The type of data used in this study is primary data obtained from questionnaires filled out by respondents directly. While secondary data comes from books, journals, research results, practical work reports and related to the author's research object. In this study, the population that will be taken is all BSI Syariah customers in Langkat Regency from 2020 to February 2022, namely 30,100 customers. The analysis tool uses multiple linear regression analysis. The results of the study show that accuracy (X1), speed (X2), security (X3) simultaneously affect customer satisfaction (Y). Keyword: Accuracy, Speed, Security, Customer Satisfaction.
TRANSPARANSI DAN AKUNTABILITAS DALAM PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) DI DESA BANYUMAS KECAMATAN STABAT KABUPATEN LANGKAT Hidayani, Sandra; Kamilah, Kamilah; Tambunan, Khairina
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 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.v8i3.26538

Abstract

This research is determining the implementation of the Village Financial System (SISKEUDES) in transparency, accountability, and constraints on village fund management in Banyumas Village, Stabat District, Langkat Regency. The data used in the research are primary data from interviews and secondary data from the Banyumas Village SISKEUDES Application. The results show that the SISKEUDES implementation in the transparency and accountability of Banyumas village fund management, Stabat District, Langkat Regency has been carried out under Permendagri No. 20 of 2018. The SISKEUDES application can facilitate Village Officials in increasing transparency and accountability in the Financial Management Village in Banyumas Village, starting from the planning, implementation, administration, reporting, and accountability stages. But there is still no banner or announcement board regarding Village Financial Management. There are various challenges to using the SISKEUDES Application; Access to the application may fail due to signal interference, inputting taxes might not be possible, and concurrent usage by multiple users may cause errors or inaccessibility.
Electronic Human Resource Management (e-HRM): A Systematic Review of Benefits, Challenges, and Future Research Directions Rosalina, Dhian; Nurlaila, Nurlaila; Kamilah, Kamilah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9854

Abstract

This study aims to systematically review the development, benefits, challenges, and future research directions in the implementation of Electronic Human Resource Management (e-HRM) in the era of digital transformation. Employing a Systematic Literature Review (SLR) approach guided by PRISMA and bibliometric analysis using VOSviewer and Biblioshiny, the study analyzed 15 empirical articles published between 2019 and 2025 that are indexed in Scopus. The network visualization results reveal that e-HRM serves as a central theme closely linked to issues such as Artificial Intelligence, digital ethics, technostress, corporate sustainability, and organizational performance. The density visualization analysis shows that researchers have extensively explored e-HRM and organizational performance, yet areas such as technostress, digital ethics, and corporate sustainability still represent potential research gaps. Overall, the findings reveal that implementing e-HRM enhances HR process efficiency, enables data-driven decision-making, improves employee experience, and supports organizational sustainability.. Nevertheless, the study also identifies several challenges, such as high implementation costs, resistance to digital transformation, data security and privacy risks, and the emergence of technostress among employees. Based on the review results, future studies should focus on integrating Artificial Intelligence (AI) and machine learning into e-HRM, examining ethical considerations in algorithmic decision-making, and exploring the cross-cultural adaptability of e-HRM systems.
Co-Authors Aini, Rija Aisyah Fithri Musfirah Aura, Ismi Bi Rahmani, Nur Ahmadi Br.Sitepu, Lia Eriska Chuzaimah Batubara Dhian Rosalina, Dhian Eko Sumartono, Eko Faradilla, Putri Hasanah, Aulia Hidayani, Sandra Huwaidaa, Nabiilah Juliana Nasution Lubis, Muhammad Azizi Akbar Masitoh, Husnud Do’a Muhammad Andre Wardhana Muhammad Ramadhan Muhammad Yafiz, Muhammad Nasution, Inayatul Widad Nasution, Nina Andriany Nurhayani nurhayani Nurlaila Nurlaila Nursantri Yanti Nurul Husna Nurul Jannah Pane, Dini Azlina Parwito Parwito, Parwito Rahmi Syahriza, Rahmi Ramadhani, Annisa Putri Reksa, Muhammad Angga Retnawati Siregar Rifana, Muhammad Rifqi, Moch Rizfani Saparuddin Siregar Saputra, Julfan Sasmita, Riza Sa’diyah, Halimatus Tambunan, Khairina