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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Ilmiah Ekonomi Islam Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Tadbir : Jurnal Studi Manajemen Pendidikan Jurnal ASPIKOM SEIKO : Journal of Management & Business MALIA NISBAH: JURNAL PERBANKAN SYARIAH Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JOURNAL OF APPLIED BUSINESS ADMINISTRATION Istinbath: Jurnal Hukum dan Ekonomi Islam Journal of Humanities and Social Studies Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Bilancia : Jurnal Ilmiah Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam JURNAL MANAJEMEN PENDIDIKAN JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Academia Open Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Quantitative Economics and Management Studies Management of Zakat and Waqf Journal (MAZAWA)) International Journal of Finance Research AL-FALAH : Journal of Islamic Economics Ilomata International Journal of Social Science INVOICE : JURNAL ILMU AKUNTANSI Journal of Indonesian Management Journal Of Human And Education (JAHE) Jurnal Ilmiah Mahasiswa Raushan Fikr Economic Reviews Journal Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Journal of Mathematics Instruction, Social Research and Opinion Islam Realitas: Journal of Islamic and Social Studies Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Journal of Islamic Economics Lariba Journal of Public Representative and Society Provision International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) Mandiri: Jurnal Akuntansi dan Keuangan Eduvest - Journal of Universal Studies Moneter : Jurnal Keuangan dan Perbankan Regress: Journal of Economics & Management International Journal of Emerging Issues in Islamic Studies Electronic Journal of Education, Social Economics and Technology Innovative: Journal Of Social Science Research Amkop Management Accounting Review (AMAR) Journal of Economics and Management Scienties IIJSE Majapahit Journal of Islamic Finance dan Management Jurnal Akuntansi dan Keuangan Islam (JAKIs) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management JER Suhuf: International Journal of Islamic Studies ManBiz: Journal of Management and Business Journal of Ekonomics, Finance, and Management Studies Jurnal Pustaka Cendekia Pendidikan Ulil Albab Al-Wasathiyah: Journal of Islamic Studies
Nasution, Juliana
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Analysis of Salary and Wage Accounting Information Systems in The Framework of Internal Control at PTPN IV Medan Zhafran, Faras Abiyyu; Nasution, Juliana
Widya Balina Vol. 8 No. 2 (2023): Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v8i2.346

Abstract

The structure of interrelated procedures in the payroll and wage accounting system is based on a comprehensive plan for carrying out the company's core operations and functions. Interior control is essential for this framework, including hierarchical designs, techniques, and activities consolidated to safeguard organization resources, check the unwavering quality and exactness of bookkeeping information, further develop capability, and guarantee consistency with the executive guidelines. The compensation and pay bookkeeping data framework at PTPN IV Medan isn't completely as per the hypothesis that upholds it. Despite the fact that she had been helped by unique mark programming, Ms. Office Excel, dan Accurate Accounting System, related works actually have not arrived at the best level. As a result, the payroll and wage accounting information system's internal control can still be improved, particularly with regard to the division of labor in the financial sector. This can be accomplished by creating new sections in accordance with applicable theory, such as the employment function, the PPh21 function, and other functions, to ensure this system's internal control is more efficient.
The Influence of Workload, Work Stress and Intrinsic Motivation on Work Life Balance in Working Students Harahap, Sri; Nasution, Juliana; Jannah, Nurul
International Journal of Management, Entrepreneurship, Social Science and Humanities Vol. 8 No. 2 (2025): January - June Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijmesh.v8i2.3456

Abstract

The phenomenon of students working while studying, as observed at STAI Panca Budi Perdagangan, highlights the growing need for a balance between work and study. Students face challenges such as pressure to excel academically and at work, which can trigger stress and disrupt their work-life balance. This study aims to determine the effect of workload, work stress, and intrinsic motivation on the work-life balance of executive class students at STAI Panca Budi Perdagangan. The method employed is quantitative, utilising a survey approach. Data collection techniques are carried out by distributing questionnaires to 60 respondents. The data obtained are analyzed using the regression analysis method multiple linear regression with the help of statistical software. The results of the analysis indicate that workload, work stress, and intrinsic motivation have a simultaneous and positive effect on work-life balance. To some extent, the three variables also show a significant effect. It was found that financial independence is the main reason students work. Effective workload management and stress reduction, combined with high intrinsic motivation, can help students achieve a better balance between study and work, thereby improving their quality of life and performance. This study reveals the importance of workload management and strengthening intrinsic motivation to achieve a balance between work and personal life for working students.
Analisis Sektor Basis Dalam Peningkatan Pertumbuhan Ekonomi Di Kabupaten Padang Lawas Utara Siregar, Muhammad Rizky; Arif, Muhammad; 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.v4i1.4662

Abstract

Economic development must focus on the base sector by maximizing existing resources in the regions in order to increase economic growth as seen from the development of the Gross Regional Domestic Product (GRDP). Based on the summary above, the purpose of this research is to maximize the utilization of existing resources in the North Padang Lawas Regency area with the priority to find out how the base sector is utilized and how changes in economic structure can increase regional economic growth in North Padang Lawas Regency by making comparisons with provincial economic conditions a very important reference area to study in depth. This type of research is descriptive qualitative research using secondary and primary data. This study uses 3 analytical tools namely Location Quotien Analysis, Klassen Typology Analysis, and Growth Ratio Model. To which the results of this analysis will be responded to or given statements by related sources to reinforce the results of the analysis. According to the research results, there are 4 (four) sectors which are the base sectors namely; Agriculture, forestry and fishery sectors; Electricity and gas procurement sector; Construction sector; as well as government administration, defense and mandatory social security sectors. Where the base sector here plays an important role in the development of increasing economic growth in North Padang Lawas Regency, because people's income and business fields in this area mostly come from the base sector itself. The base sector is also always present and is a sector that has a positive value in various analytical tools used in this study.
Analisis Pemanfaatan Lidi Kelapa Sawit Dalam Meningkatkan Pendapatan Dan Ketidakseimbangan Ekonomi Masyarakat (Studi Kasus : Berkah Lidi Di Desa Sei Rumbia Kec. Kota Pinang Kab. Labuhanbatu Selatan) Nasution, Dini Andriani; Lubis, Annisa Zahra; Nasution, Juliana
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.v3i2.3609

Abstract

The extent of community oil palm plantations is directly proportional to the amount of waste produced,one of which is the only way to deal with it.But with the blessing of creative industry sticks can make sticks that were once considered waste transformed into a staple of economic value .This study aims to determine how the impact of the use of oil palm sticks to increase the income of the economic welfare of the community in the village kotapinang this study uses qualitative research methods.Data collection is done through in-depth interviews then supported literature studies .The results and Research show that the existence of creative industry blessing sticks a positive impact on the surrounding community . In addition, the keratif berkah lidi industry can open new jobs for the surrounding community so as to increase community productivity and reduce the level of unemployment.
Analisis Profitabilitas Pada Perusahaan Merger dan Akuisisi Yang Terdaftar di Jakarta Islamic Index Hasibuan, Hesti Aryani; Nurlaila, Nurlaila; 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.v4i1.4390

Abstract

: This study aims to determine whether there are differences in the profitability of companies before and after mergers and acquisitions in companies listed in the Jakarta Islamic Index by analyzing the Net Profit Margin (NPM), Return on assets (ROA), Return on Equity (ROE), and Gross Profit Margin (GPM) of companies before and after mergers and acquisitions. This research method is quantitative comparative. The population of this study is companies that conduct mergers and acquisitions in the Jakarta Islamic Index. The total number of samples found was a total of 27 enterprises. Using documentation techniques in the form of secondary data.  The data analysis technique of this study used a comparative statistical test analysis of two samples. Testing was conducted using SPSS software version 25. The results showed that (I) there was no difference in the company's npm (Net Profit Margin) before and after the merger and Acquisition (ii) there was no difference in the company'S ROA (Return on assets) before and after the merger and Acquisition (iii) there was no difference in the company'S ROE (Return on Equity) before and after the merger and acquisition (iv) there was no difference in the company'S GPM (Gross Profit Margin) before and after the merger and acquisition.
Pengaruh Kecerdasan Emosional, Disiplin Kerja Dan Lingkungan Kerja Terhadap Produktivitas Kerja Karyawan (Studi Karyawan Bank Muamalat Cabang Stabat Kabupaten Langkat) Prianto, Budi; Rahmani, Nur Ahmadi Bi; Nasution, Juliana
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1748

Abstract

Bank muamalat merupakan salah satu bank syariah yang ada di indonesia berbeda dengan bank umum lainnya bank muamalat menawarkan transaksi dengan berdasarkan prinsip syariah. Metode penelitian ini menggunakan pendekatan kuantitatif. Populasi penelitian ini seluruh karyawan yang berjumlah 31 sedangkan sampel pada penelitian ini sebanyak 31 karyawan kontrak dan tidak tetap. Penelitian bertujuan untuk mengetahui apakah Kecerdasan emosional (X1), Disiplin kerja (X2) dan Lingkungan kerja (X3) mempengaruhi Produktivitas kerja (Y). Variabel dependen dalam penelitian ini adalah kecerdasan emosional, disiplin kerja dan lingkungan kerja, variabel independen dalam penelitian ini adalah produktivitas kerja. Dalam penelitian ini instrumen penelitian yang digunakan adalah kuesioner dan analisis data yang digunakan adalah regresi linier berganda dengan menggunakan aplikasi SPSS. Hasil penelitian ini menunjukan bahwa 1) kecerdasan emosional memiliki pengaruh positif dan signifikan terhadap produktivitas kerja. 2) disiplin kerja memiliki pengaruh positif dan signifikan terhadap produktivitas kerja. 3) lingkungan kerja tidak berpengaruh dan signifikan terhadap produktivitas kerja.
The Effect of Implementation of Government Accounting Standards and Internal Control System on The Quality of Financial Statements of Disdukcatpil District Langkat Fadli, Ahmad; Nasution, Juliana
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.8991

Abstract

In the context of accountability, it is necessary to implement an appropriate, clear and measurable financial reporting system in accordance with the principles of transparency and accountability. With the financial reports, both central and regional finances are expected to be managed properly in order to manage public funds in a transparent, economical, efficient, effective and accountable manner. The existence of these financial statements needs to be considered further, the usefulness of the report as a mere obligation without using the financial statements as a source of information to determine and take policies in developing and growing the region. This study uses a method, namely a quantitative approach. This research begins with observations as preparation for the final stage, namely reporting the results of the study. The research time starts from January 17, 2022 until it is finished. This research was conducted directly on the company. The type of data used is Primary data. Primary data is taken from direct observation and then conducting interviews with related parties. The data used are data from interviews. The selected population are employees of DISDUKCATPIL. The results of this study are the effect that occurs between the Government Accounting System and the Financial Statement Quality variable is not statistically significant at the 5% significance level. The effect that occurs between the Government Internal Control System and the Financial Statement Quality variable is statistically significant at the 5% significance level. The Government Accounting System and the Government Internal Control System simultaneously or simultaneously affect the Financial Report Quality variable at a significance level of 5%.
Peranan Program Jaminan Kesehatan Nasional (JKN) Dalam Mendorong Sustainable Development Goals (SDGs) di Indonesia Nurhalimah Sitorus; Yusrizal, Yusrizal; Nasution, Juliana
Economic Reviews Journal Vol. 3 No. 1 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i1.108

Abstract

The National Health Insurance has received great attention in the Sustainable Development Goals, where one of the main targets is to guarantee a healthy life and promote welfare for all people at all ages or later called Universal Health Coverage (UHC). The National Health Insurance is a social security program based on Law Number 40 of 2004 which aims to provide comprehensive health insurance coverage for every Indonesian so that Indonesians can live healthy, productive and prosperous lives. Whereas Universal Health Coverage is a health system that ensures that every citizen in the population has equitable access to quality promotive, preventive, curative and rehabilitative health services at affordable costs. In this study, in its implementation, there was an increase in the Community Health Development Index which was marked by an increase in health service efforts with cross-sector, central and regional synergy towards achieving Universal Health Coverage. The problem found in this study is that there are still many problems found regarding mothers, babies and toddlers. The nutritional status of the people who have a double burden, as well as problems regarding the quality and access to basic and referral health services which include fulfilling the conditions and facilities for basic and referral health services, fulfilling the availability of facilities and infrastructure for health service facilities both medical and non-medical, and not yet covering guarantee services national health as a whole. The purpose of this study was to find out the planning for the implementation of the National Health Insurance (JKN) program in Encouraging Sustainable Development Goals (SDGs) in Indonesia, especially in Medan City. This research is a descriptive qualitative research. The process of monitoring and evaluating the implementation of activities is carried out according to their duties and functions and in accordance with the procedures and provisions of the 1945 Constitution, Law Number 40 of 2004 concerning the National Social Security System Keywords: Role, National Health Insurance, SDGs
Pemahaman Peraturan Perpajakan, Tarif Pajak dan Kesadaran Wajib Pajak pada Pelaku Bisnis Online Shop di Kota Tebing Tinggi Pradila, Egita; Nurlaila; Nasution, Juliana
Jurnal Pustaka Cendekia Pendidikan Vol. 1 No. 2 (2023): Jurnal Pustaka Cendekia Pendidikan, Volume 1 Nomor 2, September - Desember 2023
Publisher : PT PUSTAKA CENDEKIA GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70292/jpcp.v1i2.56

Abstract

People who have minimal insight or knowledge result in a lack of knowledge in carrying out tax obligations and ending with non-compliance to carry out these obligations in making tax payments. This study aims to determine the understanding of taxpayers, tax rates and awareness of taxpayers in online shop businesses. This research method applies a qualitative descriptive method in displaying knowledge about taxation, tax rates and taxpayer awareness among online shop business people in Tebing Tinggi City. Based on the results of the first study, Taxpayers' Understanding of Government Regulation Number 23 of 2018 Concerning MSME Tax (Case Study of Taxpayers Registered at the Tebing Tinggi Pratama Tax Office) states that taxpayers' understanding of Government Regulation Number 23 of 2018 is still minimal. Second, Knowledge of all obligations regarding government policy No. 23 of 23 which emphasizes seeing tariffs but without knowing the contents of the provisions regulated to identify PP No. 23 of 2018 Taxpayers are only limited to knowing and there are changes to regulations regarding MSME tariffs. Third, the awareness of onlineshop actors is very minimal about taxes, so there is a great need for accurate and thorough re-socialization regarding the application of income tax so that onlineshop business operators can comply with and understand applicable regulations.
TEMPE BUSINESS DEVELOPMENT MODEL BASED ON PENTA HELIX REVIEWED FROM MAQASHID SYARIAH (CASE STUDY OF SEI RAMPAH VILLAGE) Alfiani, Rani; Nasution, Juliana; Syahbudi, Muhammad
istinbath Vol. 23 No. 1 (2024): June 2024
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/ijhi.v23i1.757

Abstract

This research aims to determine and describe the implementation of the pentahelix model in developing MSMEs, especially the tempe business in Sei Rampah Village, using maqashid sharia principles. Pentahelix is ​​​​a series of models that are the result of the development of the model that connects Academics, Business, Community, Government, and Media in developing innovation and the economy. This research method uses a qualitative descriptive method using the pentahelix method. The data collection techniques used in this research are observation, interviews, and literature study techniques. The research results show that the development of the tempe business in Sei Rampah Village has involved the five actors in the pentahelix model: academics, business, community, government, and media. However it is implemented, there are obstacles to its role. This research also concluded that Islamic economics is closely related to maqashid shari'ah, namely hifz al-mal. Maqashid shari'ah is the basis for the development of Islamic economics because it aims to create human welfare and happiness by balancing the circulation of wealth in a fair and balanced manner, personally and socially.
Co-Authors Afifah, Yasmin Ahmad Fadli Alfiani, Rani Almasri, Anas Zahir Amelia, Anika Andini, Indri Andri Wibowo Anggraini, Sri Dewi Aqwa Naser Daulay Arifin Fauzi Lubis Armayani, Reni Ria Asmita, Riza Ayu Atika Atika Aulia, Mahani Faiza Azhari, Farah Indah Azizah Kurinci, Ayu Ismah Barus, Khairani Br Batubara, Maryam Br. Purba, Devia Syahfitri Budi Prianto Daulay, Khairani Andini Daulay, Wilda Efrilyati Della, Della Alvionita Deni Irawan, Deni Eka Lestari Enjeli, Enjeli Fadilah, Cut Fadilah, Rahmatul Fadillatunnisa, Fadillatunnisa Fajar, Ramdanil Fakhri, Hanifah Oktaviani Fani, Meiti Fauzi Ahmad Muda Handayani, Suri Sakinah Hanin, Haya Fadiyah Harahap, Andi Hotmatua Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Harahap, Santri Fadhilah Harahap, Sri Hasibuan, Hesti Aryani Hasibuan, Mardiah Khofifah Hasibuan, Reni Ria Armayani Hasugian, Hotbin Hayani, Nur Syamsidah Heru, Muhammad Ilham Arifin Isnaini Harahap Kamil, Muhammad Raihan Khoirunisa, Afifah Aulia Kudadiri, Vingky Kurnia, Ahmad Larasati, Diah Larasati Lasmi, Aida Lubis, Annisa Zahra Lubis, Rasikah Firjatullah Lubis, Sofiana Zahara Lubis, Sri Nikmah Tullah Madinah, Futri Maharani, Anggun Debana Marliyah, Marliyah Marpaung, Dzakkiyah Addawiyah Masrida, Masrida Maulana, Rifki Maulida, Lisa Metuah, Marpirah Miliantari, Dea Muhammad Anwar Muhammad Arif Muhammad Lathief Ilhamy Nasution muhammad Syahbudi, muhammad Muhammad Yafiz 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 Nurbaiti Nurbaiti Nurhalimah Sitorus Nurhasanah Siregar . Nurhayati Nurhayati Nurlaila Nurlaila Nurlaila Nursantri Yanti Nurul Inayah Nurul Jannah Nurwani Nurwani, Nurwani Pradila, Egita Pranata, Mhd Harry Putri, Siti Rahmayanti Qodriyah, Nurul Ni'mah Rahma, Tri Inda Fadhila Rahmadani, Aulia Rahmadhani, Nurianti Rahmani, Nur Ahmadi Bi Rahmi Syahriza, Rahmi Ramadhani, Sri Rokan, Mustafa Kamal Saparuddin Siregar Saputra, Muhammad Ilham Sari, Suci Indah Sartika Sartika Sastiani, Amanda Feby Sayuti, Gegoh Selaya, Asyaadatun Nazila Setia, Dela Sihite, Masdinar Silalahi, Khairul Amri Sinaga, Tari Nur Syafni Siregar, Dewi Tamora Siregar, Muhammad Rizky Siregar, Nabila Safutri Sitorus, Dahlia Safutri Br Sobari, Riski Sri Anjani Sri Maharani Sri Rizky, Dina Subandi Subandi Sugianto Sugianto Supardi Syamsul Bahri Tambak, Eli Ermawati Tanjung, Maysara Hapni Tanjung, Miftahul Jannah Triningsih, Cindy Tuti Anggraini Wahyu Syarvina YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yusrizal Yusrizal Zakia, Maulida Ummi Zhafran, Faras Abiyyu Zuhrinal M. Nawawi