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Analysis of Regional Asset Management Information System Application For Medan City Library Assets and Archive Services Nurfi, Indah; Nasution, Yenni Samri Juliati; Hasibuan, Nur Fadhilah Ahmad
Ilomata International Journal of Management Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i4.1260

The purpose of this study is to implement the Regional Asset Management Information System on the assets of the Medan City Library and archive services. This research uses qualitative methods to collect data and information. This study aims to find out the implementation of the Regional Asset Management Information System which is still carried out manually, as well as the complicated procedures for deleting assets. In addition, this study also found challenges in the implementation of accounting information systems, such as errors in the grouping of goods. The results of this study show that the Application Regional Asset Management Information System is still not optimal in its use, because there are still menus that do not exist or cannot be used, such as minute menus and item deletion menus, This needs to be considered so that the processing of financial statements can run smoothly, effectively and efficiently. By offering a new perspective on how Regional Asset Management Information Systems Applications are used, this study adds knowledge in the field of accounting information systems. The results of this study are expected to be used by accounting practitioners and other researchers to be able to improve the Regional Asset Management Information System Application periodically so that the existing data is more accurate.

Penilaian Tingkat Kesehatan Keuangan Pada PT. Sumber Tani Agung Gunung Tua Siregar, Dina; Imsar, Imsar; Hasibuan, Nur Fadhilah Ahmad
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4242

The purpose of this study was to determine the health level of PT. Sumber Tani Agung through analysis of liquidity ratios, solvency, profitability and financial performance from 2018-2021. The research method uses a descriptive qualitative approach. Based on the results of analysis, it can be concluded that the Liquidity Ratio, the Current Ratio, is considered good. The Achid Test Ratio shows that company is able to cover its current debts with its current assets, so that the company is in a liquid state. The Solvency Ratio for 5 years, the Debt Ratio, has decreased very drastically, this is due to the low total debt. The detailed Debt To Equity Ratio is considered good, with a very low current debt value that can still be borne by own capital issued by creditors. Profitability ratio, the return on assets is considered good, due to an increase in the ratio every year.

Analisis Perbandingan Kinerja Keuangan Sebelum Dan Sesudah Spin-Off Dengan Metode RGEC Studi Kasus BCA Syariah di Indonesia Syawaluddin, Rizalul Muslih; Nurlaila, Nurlaila; Hasibuan, Nur Fadhilah Ahmad
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4998

This research aims to compare the financial performance of Bank BCA Syariah before and after the spin-off. This type of research is quantitative research with the data source used is secondary data. This research uses BCA Syariah bank annual financial report data for 2008-2021. The research sample is Bank BCA Syariah 2008-2021. Data processing and analysis techniques using Descriptive Statistical Analysis, Normality Test and Hypothesis Testing using Paired Sample T-Test and Wilcoxon Signed Rank Test. The program used for calculations uses SPSS version 25 and then the results from SPSS are interpreted. The research results show that there is a comparison of financial performance seen from the NPF, FDR, GCG, ROA and ROE variables before and after the spin-off at BCA Syariah 2008-2021.

Analysis of Regional Asset Management Information System Application For Medan City Library Assets and Archive Services Nurfi, Indah; Nasution, Yenni Samri Juliati; Hasibuan, Nur Fadhilah Ahmad
Ilomata International Journal of Management Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i4.1260

The purpose of this study is to implement the Regional Asset Management Information System on the assets of the Medan City Library and archive services. This research uses qualitative methods to collect data and information. This study aims to find out the implementation of the Regional Asset Management Information System which is still carried out manually, as well as the complicated procedures for deleting assets. In addition, this study also found challenges in the implementation of accounting information systems, such as errors in the grouping of goods. The results of this study show that the Application Regional Asset Management Information System is still not optimal in its use, because there are still menus that do not exist or cannot be used, such as minute menus and item deletion menus, This needs to be considered so that the processing of financial statements can run smoothly, effectively and efficiently. By offering a new perspective on how Regional Asset Management Information Systems Applications are used, this study adds knowledge in the field of accounting information systems. The results of this study are expected to be used by accounting practitioners and other researchers to be able to improve the Regional Asset Management Information System Application periodically so that the existing data is more accurate.

Perbandingan Pemahaman Penyusunan Laporan Keuangan Usaha Kecil Menengah Berdasarkan SAK EMKM Siregar, Rahmah Sudana; Dalimunthe, Ahmad Amin; Hasibuan, Nur Fadhilah Ahmad
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i1.3628

The purpose of this study was to determine the understanding of the preparation of financial reports at Gajah Farhan Bakery and UD. Blessing. This study uses a qualitative method with a descriptive approach. The subjects in this study were the business actors of the Gajah Farhan Bakery and UD. Blessings as well as being the object of this research are the financial records of the two business actors. Based on the results of the study, it was shown that the understanding of the preparation of financial reports at Gajah Farhan Bakery's Earloaf Factory was not good, but at UD. The blessing of the understanding of business actors can be said to be good. The two business actors have made financial records but are not in accordance with SAK EMKM. Equation of financial records for the two business actors has also made financial records in the form of cash-in and cash-out bookkeeping as well as debt receipts, receivables and inventories. And the difference between the financial records of the two business actors lies in UD. It is a blessing that makes financial records of the balance sheet and profit and loss, but for the Elephant Earloaf Factory it does not make financial records of the balance sheet and profit and loss.

The Application of Financial Reporting Based on SAK-EMKM and the Utilization of Accounting Information Technology on the Financial Report Quality of UD Neo Cirasa Bakery Hadi, Auzien Ziqri; Syafina , Laylan; Hasibuan, Nur Fadhilah Ahmad
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3694

Purpose: This study aims to analyze the implementation of SAK-EMKM-based financial statements and the utilization of accounting information technology on the quality of UD Neo Cirasa Bakery's financial reports. Research methodology: This research uses a qualitative descriptive method with interviews, observations, and documentation as instruments. Primary data were obtained from UD Neo Cirasa Bakery’s management staff. Results: The results show that the application of SAK-EMKM is in line with the preparation of financial position and income statements, but has not fully been applied to notes to financial statements due to limited accounting personnel. Limitations: This study is limited to a single case study of UD Neo Cirasa Bakery, which may not be representative of all MSMEs in the industry. The research period was confined to one fiscal year, and the findings are specific to the Indonesian MSME context. Additionally, the study relies heavily on qualitative data from interviews, which may be subject to participant bias and interpretation limitations. Contribution: This research is beneficial for MSMEs in understanding the importance of implementing SAK-EMKM and information technology to improve financial reporting quality.

PENERAPAN STANDAR OPERASIONAL (SOP) DALAM PENGELOLAAN BARANG MILIK NEGARA (BMN) DI KANTOR BNN PROVINSI SUMATERA UTARA Nasution, Ahmad Zidan; Hasibuan, Nur Fadhilah Ahmad
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.819

The aim of this research is to illuminate how effective the implementation of Standard Operating Procedures (SOP) is in the management of State Property (BMN) at the North Sumatra Province BNN Office, management must comply with national assets and not conflict with applicable laws and regulations. Qualitative descriptive research collects data through documentation and interviews. Research shows that Standard Operating Procedures (SOPs) have been created and announced, but there are several challenges, especially related to employee understanding and compliance with existing SOPs. Only around 60% of employees understand and implement SOPs, which shows that there is a gap between established policies and practice in the field. The lack of training and outreach from BNN management is the main factor hindering this understanding, so more intensive efforts are needed to increase employee knowledge and skills in managing BMN

Pengaruh Current Ratio, Debt to Equity Ratio, dan Return On Assets Terhadap Return Saham Pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Selama Pandemi Covid-19 Periode 2019-2020 Siregar, Lanina; Marliyah, Marliyah; Hasibuan, Nur Fadhilah Ahmad
Jurnal Manajemen Akuntansi (JUMSI) Vol 5, No 1: 2025
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v5i1.6911

This research aims to determine the partial and simultaneous influence of the variables Current Ratio, Debt to Equity Ratio, Return On Assets, and Return On Equity on Stock Returns. This type of research is quantitative research with secondary data in the form of financial reports of transportation companies listed on the Indonesia Stock Exchange (BEI) during the Covid-19 pandemic for the 2019-2020 period. The population of transportation companies on the IDX is 46 companies with samples taken using purposive sampling techniques. Based on the criteria, 24 companies were sampled in this research. So the total data for 2 years is 48 data. The data analysis used in the research is the classical assumption test, multiple linear regression analysis test, and hypothesis testing using SPSS version 26 software to process the data. The results of this research show that partially the current ratio has a significant value of 0,003 < 0,05, which means it has a significant effect on stock returns. The debt to equity ratio has a sigmificant value of 0,211 > 0,05, which means it has no significant effect on partial stock returns. Return on assets has a significant value of 0.046 <0.05, which means it has a significant effect on stock returns. Meanwhile, simultaneously the current ratio, debt to equity ratio, and return on assets have a significant influence on stock returns with a significant value of 0.026 < 0.05. Then the R Square test results show a value of 0.187 or the equivalent of 18.7%. From these results it can be explained that 18.7% of the independent variables CR, DER, and ROA are able to explain stock returns as the dependent variable. Meanwhile, the remainder, namely 81.3% of the possibility of stock returns, is explained by other variables not included in this research.

Analisis Pemahaman UMKM Terhadap Implementasi SAK EMKM Pada UMKM Binaan Dinas Koperasi Dan UKM Di Kota Medan Hutapea, Muhammad Bahtiar; Hasibuan, Nur Fadhilah Ahmad
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Juni 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Penelitian ini bertujuan untuk mendeskripsikan sistem pencatatan dan pelaporan keuangan yang mudah dipahami bagi pelaku usaha kecil menengah (UMKM). Populasi dalam penelitian ini adalah 1.672 pelaku UMKM, sedangkan sampel survei adalah 10 pelaku UMKM di lima kecamatan di Kota Medan. Pengumpulan data dilakukan melalui survei dan wawancara kepada para pemangku kepentingan UMKM. Metode analisis data yang digunakan adalah analisis deskriptif. Hasil penelitian menunjukkan bahwa sebagian besar UMKM pada Kelompok Usaha Mikro tidak menyusun dan melaporkan laporan tahunannya. Namun, sebagian besar UMKM skala kecil menengah melakukan pencatatan dan pelaporan keuangan baik secara manual maupun melalui komputer. Selain itu, sebagian besar UMKM belum pernah mengikuti pelatihan pengelolaan keuangan, khususnya pencatatan dan pelaporan keuangan. Oleh karena itu, para pengelola UMKM menginginkan adanya pelatihan serta dukungan pendanaan dan pelaporan dari pemerintah atau instansi lainnya. Informasi ini penting bagi pemerintah daerah dan instansi terkait dalam memberikan saran dan arahan tentang tata kelola perusahaan di masa mendatang. This study aims to describe an easy-to-understand financial recording and reporting system for small and medium-sized enterprises (MSMEs). This population consists of 1,672 MSME actors, and the survey sample consists of 10 MSME actors in five sub-districts in the city of Medan. Data was collected through surveys and interviews with MSME stakeholders. The data analysis method used is descriptive analysis. The results showed that most of the MSMEs in the Micro Business Group did not collect and report their annual reports. However, most small and medium-sized MSMEs do financial recording and reporting both manually and on a computer. In addition, most MSMEs have never attended financial management training, especially financial recording and reporting. Therefore, MSME managers want training and funding and reporting support from the government or other agencies. This information is important for local governments and related agencies in providing advice and guidance on corporate governance in the future

Analisis Penerapan Pemendagri 113 Tahun 2014 dalam Pengelolaan Keuangan Desa di Desa Semangat Kecamatan Merdeka Kabupaten Karo Barus, Rasmita Tiara Br; Rahma, Tri Inda Fadhila; Hasibuan, Nur Fadhilah Ahmad
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 4 No 1 (2024): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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

Penelitian ini bertujuan untuk mengetahui apakah pemerintah desa yang ada di Desa Semangat sudah menerapkan PERMENDAGRI 113 Tahun 2014 dalam pengelolaan keuangan Desa nya atau belum. Peneliti menggunakan metode Penelitian Kualitatif Deskriptif, dimana penelitian menggunakan metode Kualitatif Deskriptif ini merupakan suatu proses pengelolaan data yang bertujuan untuk mendapatkan informasi dimana informasi tersebut kemudian dijadikan sebagai dasar dalam pengembilan keputusan ataupun informasi yang dapat digunakan untuk mendapatkan solusi dari setiap permasalahan. Objek penelitian dalam penelitian ini ialah kantor kepala desa di Desa Semangat Kec. Merdeka Kab. Karo. Subjek dalam penelitian ini ialah Kepala Desa, Sekertaris Desa, dan KAUR Keuangan Desa. Teknik analisis data yang diguanakan dalam penelitian ini ialah wawancara dan dokumentasi. Data pengelolaan keuangan desa yang digunakan ialah data dari tahun 2022. Hasil dari penelitian ini menunjukkan bahwa pengelolaan keuangan di Desa Semangat Kec. Merdeka Kab. Karo sudah cukup optimal terkait penerapan PERMENDAGRI 113 Tahun 2014, seperti pada tahap pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban. Namun pada tahap perencanaan, masih ada beberapa aturan dari PEREMENDAGRI 113 Tahun 2014 yang belum diterapkan dalam pengelolaan keuangannya. Seperti perencanaan rancangan peraturan desa tentang APBDes yang seharusnya dilakukaan oleh Sekretaris desa namun, didesa ini yang melakukan perencanaan ialah KAUR Perencanaan. Selain itu, terdapat juga keterlambatan dalam penyampaian Rancangan peraturan desa dimana seharusnya disampaikan paling lambat 3 hari setelah disepakati bersama, namun di Desa ini disampaikan paling lama 7 hari setelah disepakati bersama.

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