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Financial Report Analysis as a profit planning tool at the Ministry of Social Affairs office in Medan Sri Rizky, Dina; Nasution, Juliana
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Tujuan dari penelitian ini adalah untuk melaksanakan praktek kerja yang sesuai dengan latar belakang pendidikan Anda. Jenis penelitian ini adalah penelitian observasional kualitatif dengan pendekatan deskriptif analisis. Subjek penelitian ini adalah mereka yang diminta memberikan informasi yang diperlukan berupa fakta dan opini. Subyek penelitian ini adalah uraian tentang tujuan keilmuan yang telah dikemukakan untuk memperoleh permasalahan dan data dengan tujuan dan penerapan tertentu. Objek penelitian yang akan penulis teliti bertempat di Kementerian Sosial Medan.
Effectiveness Of Program Monitoring & Evaluation Reporting Development In The Development Administration Section Deli Serdang Regency's Office Metuah, Marpirah; Nasution, Juliana
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Monitoring dan Evaluasi yaitu dua kegiatan yang saling terpadu dalam rangka pengendalian suatu program. Walaupun kegiatan tersebut dari satu kesatuan kegiatan, namun Monitoring dan Evaluasi memiliki arah focus yang berbeda antara keduanya. Sehingga dalam pelaksanaaan kegiatan tersebut dituntut supaya lebih efektif. Pada bagian administrasi pembangunan Kantor Bupati Deli Serdang yang bergerak pada sub bagian evaluasi masih memiliki permasalahan terhadap system yang berjalan yaitu seperti keterlambatan waktu pelaporan, penyusunan tidak sesuai dengan format dan kurangnya disiplin pegawai. Oleh sebab itu efektifitas pelaporan monitoring dan evaluasi harus lebih ditingkatkan. Adapun analisis data yang digunakan yaitu analisis data kualitatf dengan metode penelitian deskriptif dan metode peneltian ini dilakukan secara pengamatan supaya mendapat kejelasan terhadap suatu permasalah tertentu. Adapun hasil dari penelitian yaitu efektifitas pelaporan monitoring dan evaluasi program pembangunan pada bagian administrasi pembangunan Kantor Bupati Deli Serdang, beradasarkan kriteria-kriteria keefektifan organisasi menurut John P Campnell bisa disebut kurang efektif.
Analysis of consumer protection system in improving expedition services from an Islamic perspective: A case study of insurance at J&T Express Medan Fadillatunnisa, Fadillatunnisa; Nasution, Muhammad Lathief Ilhamy; Nasution, Juliana
Journal of Islamic Economics Lariba Vol. 10 No. 1 (2024)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jielariba.vol10.iss1.art11

Abstract

IntroductionAs the economic landscape in Indonesia continues to evolve, there is a growing demand for shipping services. Nevertheless, from an Islamic perspective, research regarding insurance protection for shipped goods remains limited.ObjectivesThis research aims to examine consumer protection in enhancing expedition services for the shipment of goods at J&T Express Medan, focusing on the forms of protection against delays, damages, and losses during delivery due to negligence in the shipment process, which results in losses for consumers.MethodThe research methodology employed is qualitative research with a descriptive approach. This study utilized both primary and secondary data.ResultsIn the context of J&T Express's regular services, the service provider includes protections such as insurance and wooden packaging if deemed necessary by consumers to prevent damages and resultant losses during the shipment of goods. To ensure the safety of shipped items, J&T always offers insurance options for every item dispatched, especially for high-value items. Additionally, J&T Express provides packing services to guarantee the security and safety of the transported goods.ImplicationsThis research provided insights for sellers on whether they should opt for insurance protection or not based on the nature, fragility, and value of the items being shipped.Originality/NoveltyThis study contributes to insurance protection in the context of shipments from an Islamic perspective in Indonesia.
Factors Affecting The Income Level of The Fishing Community are Reviewed from An Islamic Perspective Daulay, Khairani Andini; Armayani, Reni Ria; Nasution, Juliana
Ilomata International Journal of Social Science Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijss.v6i1.1615

Abstract

This research is motivated by the fact that the majority of the population in Labuhanbilik Village works as fishermen with a relatively low level of community welfare, and several factors such as working capital, work experience, education level and catch on fishermen's income are still inadequate because if the supporting factors are not met, the fishermen's income will decrease. This study aims to find out and explain the influence of working capital, experience, education level, and catch on fishermen's income in Labuhanbilik Village, Central Panai District, whether it has a significant effect partially or simultaneously, and which variable is more dominant. The research method used in this study is descriptive quantitative using data collection techniques such as questionnaires, interviews, and observation. Data analysis techniques to answer hypotheses use multiple linear regression analysis techniques. The study results show that working capital, work experience, and catch per day significantly affect monthly income. In contrast, education level does not affect monthly income. And the variable for Fishermen's Income in Labuhanbilik Village is the working capital variable with a calculated T value of 2,792 with a significance value of 0.008.
Pengaruh Independensi, Objektivitas, Integritas Dan Kompetensi Terhadap Kualitas Hasil Audit (Studi Kasus Pada Kantor Akuntan Publik Kota Medan) Saputra, Muhammad Ilham; Siregar, Saparuddin; Nasution, Juliana
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4439

Abstract

This study aims to determine the Effect of Independence, Objectivity, Integrity and Competence on the Quality of Audit Results (Case Study at the Medan City Public Accounting Firm). The method used is a quantitative method. And the sample in this study used the proportional stratified random sampling method, which is a method by linking the sampling of each population whose number is adjusted to the number of members of each population, with a total of 53 respondents from 9 Public Accounting Firms in the city of Medan. The data collection instrument used a questionnaire or a questionnaire that was tested for validity and reliability. Data analysis techniques using multiple linear regression, hypothesis testing, t test, F test and the coefficient of determination. With the results of research, independence affects the quality of audit results. Objectivity affects the quality of audit results. Integration affects the quality of audit results. Competence affects the quality of audit results. independence, objectivity, integrity and competence simultaneously affect the quality of audit results.
Perilaku Konsumsi Fashion Muslim di Era Digital Dalam Perspektif Islam (Studi Kasus Mahasiswa FEBI UIN Sumatera Utara) Nasution, Siti Aminah; Sugianto, Sugianto; Nasution, Juliana
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15393

Abstract

In Indonesia, Muslim fashion is increasingly important as an expression of religious identity and values, with consumers, particularly university students, utilizing technology to select products that comply with halal principles and Islamic ethics. This study aims to understand the influence of Muslim fashion consumption behavior in digital technology. This research methodology uses a quantitative approach with data collected through questionnaires with a sample of 100 active students at the Faculty of Economics and Islamic Business at UIN North Sumatra, then analyzed using simple linear regression with SPSS 22 software. The results show that Muslim fashion consumption behavior has a significant effect on technology utilization, with a t-count value of 9.056 and a p-value of 0.000, far below the 0.05 significance limit. The coefficient of determination (R-squared) of 0.456 indicates that 45.6% of the variation in technology utilization can be explained by Muslim fashion consumption behavior. This indicates that digital technology makes it easier for students to choose fashion products that are in accordance with Islamic values.
Kontribusi Pedagang Wanita Pasar Tradisional Dalam Meningkatkan Kesejahteraan Keluarga dalam Tinjauan Ekonomi Islam (Studi Kasus Pasar Lau Cih Medan) Zakia, Maulida Ummi; Nasution, Yenni Samri Juliati; Nasution, Juliana
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15366

Abstract

This study employs a descriptive qualitative research method. It was conducted directly on the subject, namely the female traders at the Lau Cih Central Market in Medan. Data was gathered through observation, interviews, and documentation, and then analyzed qualitatively using data reduction, data presentation, and data verification. The findings reveal that the contribution of female traders in the Lau Cih Central Market includes alleviating the financial burden on their families, acting as the breadwinners or heads of households, and helping to improve family finances. Despite these roles, they do not neglect their primary responsibilities as homemakers, balancing their time between work and family matters. From an Islamic economic perspective, a wife working is not in conflict with Islamic law, as a working wife is considered to be assisting her husband in providing income, which is seen as a form of devotion in supporting the family. The factors motivating a wife to work include economic necessity, social factors, and self-actualization.
The Effect of Interest Rates and Financial Performance on Stock Prices with Inflation as a Moderating Variable (Stocks Listed on the Jakarta Islamic Index Period 2014-2023) Heru, Muhammad; Hasugian, Hotbin; Nasution, Juliana
Quantitative Economics and Management Studies Vol. 5 No. 5 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2869

Abstract

The purpose of this study was to determine the partial and simultaneous effect of interest rate variables and financial performance on stock prices and also to determine the inflation variable moderating the effect of interest rates and financial performance on stock prices (Stocks Listed on the Jakarta Islamic Index Period 2014-2023). This research uses a quantitative approach. The population in this study were 30 JIIcompanies. The sampling technique used was purposive sampling, so as to get a sample of 10 companies. The data used is panel data. The data analysis method used in this research is multiple linear regression analysis and moderating regression analysis (MRA). The variables used in this study are Interest Rates, Earning Per Share (EPS), Debt Equity Ratio (DER), Inflation and Stock Prices. The results showed that partially interest rates and DER had no significant effect on stock prices. While EPS has a significant effect on stock prices. Simultaneously interest rates, EPS and DER have a significant effect on stock prices. In the moderation test (MRA), partially Inflation is not able to moderate interest rates, EPS and DER on stock prices. While simultaneously Inflation is able to moderate interest rates, EPS and DER on stock prices.
Analysis of Factors Affecting Surplus Underwriting of Sharia General Nasution, Siska Amelia; Ramadhani, Sri; Nasution, Juliana
Tadbir : Jurnal Studi Manajemen Pendidikan Vol. 6 No. 2 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jsmp.v6i2.12398

Abstract

The purpose of this study is to determine whether participant contributions, investment returns, and underwriting claim surplus all have a substantial effect, both separately and in combination. This study uses qualitative descriptive techniques in addition to secondary data collected from 2019–2022 financial statements and other publications. In Indonesia, sharia general insurance and sharia general insurance units provide protection for the community. Thirteen sharia general insurance companies that met the previously determined sample requirements were selected as samples. Panel data examination uses multiple linear regression. Additionally, the competitive landscape of the insurance market plays a crucial role in shaping underwriting outcomes. This research contributes to the understanding of how various internal and external factors affect the financial health of Sharia general insurance providers. The results provide valuable insights for practitioners and policymakers aiming to enhance the performance of Sharia insurance products. Recommendations for improving surplus underwriting practices are also discussed, emphasizing the importance of education and regulatory support in fostering a robust Sharia insurance sector.
Development Of Sustainable Business Models For Community-Based Smes In Medan: An Islamic Economic Perspective Pranata, Mhd Harry; Syahbudi, Muhammad; Nasution, Juliana
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 1, No 2 (2017): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i3.11472

Abstract

This article attempts to develop a sustainable business model for community-based Micro, Small, and Medium Enterprises (MSMEs) in Medan City from the perspective of Islamic economics. This initiative is driven by the fact that there are currently 38,343 MSMEs registered in the Cooperative and MSME Data System (SIMDAKOP) application of Medan City, which must be able to endure. The methodology used is a qualitative approach, with data collection through interviews and surveys completed by participants, analyzed using a SWOT analysis based on the triple bottom line. The results of this study indicate that the sustainable business model for community-based MSMEs in Medan City, approached through SWOT analysis, is a competitive strategy achieved through ST (Strengths and Threats) collaboration. The program planning includes: (1) enhancing MSME collaboration with government institutions and academics to improve MSME competitiveness; (2) increasing environmentally friendly and locally sourced product innovation; and (3) improving funding sources from CSR programs of institutions or state-owned enterprises (SOEs) to support MSMEs, ensuring that their products and prices remain affordable despite economic instability. The contribution of this article is the proposal of a sustainable business model that is expected to withstand the challenges posed by all the core issues previously mentioned in the context of Islamic economics. Keywords: This article attempts to develop a sustainable business model for community-based Micro, Small, and Medium Enterprises (MSMEs) in Medan City from the perspective of Islamic economics. This initiative is driven by the fact that there are currently 38,343 MSMEs registered in the Cooperative and MSME Data System (SIMDAKOP) application of Medan City, which must be able to endure. The methodology used is a qualitative approach, with data collection through interviews and surveys completed by participants, analyzed using a SWOT analysis based on the triple bottom line. The results of this study indicate that the sustainable business model for community-based MSMEs in Medan City, approached through SWOT analysis, is a competitive strategy achieved through ST (Strengths and Threats) collaboration. The program planning includes: (1) enhancing MSME collaboration with government institutions and academics to improve MSME competitiveness; (2) increasing environmentally friendly and locally sourced product innovation; and (3) improving funding sources from CSR programs of institutions or state-owned enterprises (SOEs) to support MSMEs, ensuring that their products and prices remain affordable despite economic instability. The contribution of this article is the proposal of a sustainable business model that is expected to withstand the challenges posed by all the core issues previously mentioned in the context of Islamic economics. Keywords: Model, Sustainable Business, MSMEs, SWOT, TBL
Co-Authors Afifah, Yasmin Ahmad Fadli Alfiani, Rani Almasri, Anas Zahir Andini, Indri Anggraini, Sri Dewi Aqwa Naser Daulay Arifin Fauzi Lubis Armayani, Reni Ria Asmita, Riza Ayu Atika Atika Azkia Risyda, Putri Barus, Khairani Br Batubara, Maryam Br. Purba, Devia Syahfitri Budi Prianto Daulay, Khairani Andini Della, Della Alvionita Efendi, Bunga Artha Nefia Eka Lestari Enjeli, Enjeli Fadilah, Rahmatul Fadillatunnisa, Fadillatunnisa Fauzi Ahmad Muda Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Hasibuan, Hesti Aryani Hasibuan, Reni Ria Armayani Hasugian, Hotbin Hayani, Nur Syamsidah Heru, Muhammad Ikhsan Harahap, Muhammad Ilham Arifin Imsar, Imsar Indradewa, Rhian Isnaini Harahap Kamil, Muhammad Raihan Khoirunisa, Afifah Aulia Kudadiri, Vingky Kurnia, Ahmad Larasati, Diah Larasati Lasmi, Aida Lubis, Sofiana Zahara Lubis, Sri Nikmah Tullah M. Yogi Riyantama Isjoni Madinah, Futri Maharani, Anggun Debana Marliyah, Marliyah Marpaung, Dzakkiyah Addawiyah Masrida, Masrida Maulana, Rifki Maulida, Lisa Metuah, Marpirah Miliantari, Dea Muhammad Arif Muhammad Lathief Ilhamy Nasution muhammad Syahbudi, muhammad Muhammad Yafiz Munawar, Ahmad Fauzi Murtadla, Abdullah Alfikri Mustapa  Khamal  Rokan Nashuha Harahap, Vania Ananda Nasution, Dini Andriani Nasution, Muhammad Idris Nasution, Siska Amelia Nasution, Siti Aminah Natasya, Adelia Novia, Raisyah Arta Nurhalimah Sitorus Nurhasanah Siregar . Nurlaila Nursantri Yanti Nurul Inayah Nurul Jannah Nurwani Nurwani, Nurwani Panji Ahmad Harahap, Anugerah Pasaribu, Rifdah Atika Pradila, Egita Pranata, Mhd Harry Putri, Siti Rahmayanti Rabiatul Adawiyah Rahma, Tri Inda Fadhila Rahmadani, Aulia Rahmani, Nur Ahmadi Bi Ramadhani, Sri Rokan, Mustafa Kamal Saparuddin Siregar Saputra, Muhammad Ilham Sari, Suci Indah Sartika Sartika Sastiani, Amanda Feby Sayuti, Gegoh Selaya, Asyaadatun Nazila Silalahi, Khairul Amri Siregar, Nabila Safutri Sitorus, Dahlia Safutri Br Sri Anjani Sri Maharani Sri Rizky, Dina Sugianto Sugianto Supardi Tambak, Eli Ermawati Tanjung, Maysara Hapni Tanjung, Miftahul Jannah Torus, Fadillah Rahmi Khairunnisa Br Wahyu Syarvina YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Zakia, Maulida Ummi Zhafran, Faras Abiyyu Zuhrinal M. Nawawi