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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Manajemen STIE Muhammadiyah Palopo Madania: Jurnal Ilmu-Ilmu Keislaman Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan SENTRALISASI JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN SEIKO : Journal of Management & Business JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JIKA: Jurnal Ilmu Keuangan dan Perbankan JOURNAL OF APPLIED BUSINESS ADMINISTRATION Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JESI (Jurnal Ekonomi Syariah Indonesia) Competitive Jurnal Akuntansi dan Keuangan JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Informatika Tasharruf: Journal Economics and Business of Islam Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Ilomata International Journal of Management Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Quantitative Economics and Management Studies Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Investasi Islam JURNAL MANAJEMEN AKUNTANSI (JUMSI) Dynamic Management Journal JUSTIAN - Jurnal Sistem Informasi Akuntansi JURNAL ILMIAH GLOBAL EDUCATION Humantech : Jurnal Ilmiah Multidisiplin Indonesia Indonesian Journal of Innovation Studies Journal of Computer Science and Information Systems (JCoInS) Balance : Jurnal Akuntansi dan Manajemen International Journal of Accounting & Finance in Asia Pasific EKONOMIKA SYARIAH : Journal of Economic Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Islamic Economics Lariba Journal of Public Representative and Society Provision Indonesia Auditing Research Journal Amkop Management Accounting Review (AMAR) Research Horizon Jurnal Informatika Ekonomi Bisnis Journal of Economics and Management Scienties GEMAH RIPAH: Jurnal Bisnis IIJSE Jurnal Akuntansi dan Keuangan Islam (JAKIs) As-Syirkah: Islamic Economic & Financial Journal Jurnal Simki Economic
Rahmani, Nur Ahmadi Bi
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Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Analisis Penerapan Akuntansi UMKM Berbasis SAK EMKM Pada Nyushiin Medan Solusi Transparansi Dan Efisiensi Keuangan Syifa, Naila Jayida; Rahmani, Nur Ahmadi Bi; Nasution, Yenni Samri Juliati
Jurnal Ilmiah Global Education Vol. 6 No. 4 (2025): JURNAL ILMIAH GLOBAL EDUCATION
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v6i4.4831

Abstract

This study aims to analyze the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the culinary business Nyushiin Medan as an effort to improve transparency and efficiency of financial management. The method used was descriptive qualitative, with data collection techniques including observation, in-depth interviews, and documentation of financial reports from 2022 to 2024. The results indicate that the implementation of SAK EMKM is still partial and unsystematic. The prepared financial reports do not fully follow the standard format, particularly in the preparation of the Statement of Financial Position and Notes to the Financial Statements (CALK). However, transparency has increased through neater recording of daily transactions and the separation of personal and business finances. The implementation of a simplified income statement also encourages efficiency, as evidenced by the business's ability to reduce promotional costs and increase product profit margins. The main obstacles to the implementation of SAK EMKM are low accounting literacy and a lack of external mentoring. Therefore, support from the government, academics, and financial institutions is essential to encourage the comprehensive implementation of SAK EMKM-based accounting in the MSME sector.
Optimizing the Production Cost Budget as an Instrument for Planning and Cost Control at PT. Perkebunan Nusantara IV Kebun Panai Jaya Syahprya, Widya Dwi; Rahmani, Nur Ahmadi Bi; Nurwani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9297

Abstract

This study aims to determine how the production cost budget is used as an instrument for planning and controlling production costs at PT. Perkebunan Nusantara IV (Persero) Kebun Panai Jaya. This study is expected to provide input for company management regarding the role of the budget as a planning and control tool. The research method used is qualitative research with a descriptive approach to explore budget fluctuations and production cost realization, as well as changes in budget productivity and production cost realization. The research subjects consisted of the Head of the Accounting Department, one accounting staff, and the Treasurer of the Finance Department of PT. Perkebunan Nusantara IV (Persero) Kebun Panai Jaya. Data collection was conducted through interviews with the finance department. The data analysis technique used is a method that collects, organizes, interprets, and analyzes data to solve problems encountered. The results of this study indicate differences between budgeted and realized production costs, as well as a decrease in productivity in certain years. The use of the budget must also be accompanied by a more in-depth variance analysis to identify the causes of deviations. Therefore, necessary steps can be taken to minimize adverse variances between the budget and actual results. Thus, the function of the budget as a planning and control tool can be more effective and efficient.
Analysis of Sustainable Ecotourism Development Strategy: Islamic Economic Review: Case Study Deli Serdang Regency Zahrowaini, Taqiya; Hasibuan, Reni Ria Armayani; Rahmani, Nur Ahmadi Bi
SENTRALISASI Vol. 15 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i1.5172

Abstract

This study aims to formulate a sustainable ecotourism development strategy model in Deli Serdang Regency that is integrated with Islamic Economic principles. The gap arises because the dominant conventional strategy in Deli Serdang fails to address sustainability issues, despite its vast natural potential and the increasing regional halal tourism trend. Using a qualitative descriptive approach with a SWOT analysis framework, and reviewed through Islamic economics from the perspective of Maqasid Syariah, this study analyzes the condition of ecotourism in Sikabung-Kabung, Paloh Naga, and Pematang Johar. The results of the IFAS analysis (1.33) and EFAS (1.05) place the destinations in Quadrant I (Aggressive/Growth Strategy). Resulting in a StrategyEco-Socio Tourism Based on local communities that integrate Islamic ethical service standards and education-based environmental conservation, integrated within an Islamic economic framework that balances aspects of sustainable economic benefits, environmental protection, and improving the quality of life of the community with the local foundation of maqasid sharia.while addressing infrastructure and human resource challenges, to create competitive and sustainable ecotourism.
Analysis of the Role of Investment in Economic Development Policy in the Tourism Sector in Deli Serdang Regency Miftaloka, Ummu Hany; Imsar; Rahmani, Nur Ahmadi Bi
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3659

Abstract

This study aims to analyze the role of investment in economic development policies in the tourism sector in Deli Serdang Regency and its empowerment towards regional economic growth from an Islamic economic perspective. The research method used is a qualitative descriptive analytical approach utilizing secondary data from the Central Statistics Agency (BPS), the Tourism Office, and the Investment and One-Stop Integrated Services Office (DPMPTSP) of Deli Serdang Regency for the 2015–2024 period. The results show that tourism investment contributes positively to increasing Gross Regional Domestic Product (GRDP), creating jobs, and strengthening the creative economy of local communities. Programs such as the Kamu Market in Denai Lama Village and the development of Sibolangit nature tourism are examples of the successful synergy between investment policies and community economic empowerment. However, the effectiveness of the policy still faces obstacles in the aspects of inter-agency coordination, equitable distribution of investment between regions, and limited human resource capacity. From an Islamic economic perspective, tourism investment must be based on the principles of maslahah, 'adl (justice), and tawazun (balance) so that economic development does not only focus on material growth, but also ensures social welfare and environmental sustainability. The concept of khalifah fil ardh (vicegerent) emphasizes humanity's responsibility as stewards of the earth to ensure sustainable and ethical investments. Therefore, investment policy strategies in the tourism sector need to be directed at strengthening sustainable tourism investments based on Islamic values ​​to create inclusive, equitable, and environmentally just economic growth
Analisis Digitalisasi Sistem Informasi Akuntansi, Kompetensi Operator, dan Pengendalian Internal terhadap Akurasi Laporan Penjualan Tunai BBM SPBU 14.205.1135 Lubuk Pakam Daulay, Haikal Dzikri; Nasution, Muhammad Syukri Albani; Rahmani, Nur Ahmadi Bi
Jurnal Simki Economic Vol 9 No 2 (2026): Volume 9 Nomor 2 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i2.1569

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan digitalisasi sistem informasi akuntansi, kompetensi operator, dan pengendalian internal dalam meningkatkan akurasi laporan penjualan tunai BBM pada SPBU 14.205.1135 Lubuk Pakam. Latar belakang penelitian menunjukkan masih adanya ketidaksesuaian laporan penjualan, kesalahan input data, serta lemahnya verifikasi internal akibat penggunaan sistem semi-digital. Penelitian ini menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa digitalisasi sistem akuntansi telah membantu meningkatkan akurasi pencatatan transaksi, tetapi belum optimal karena masih adanya proses pencatatan manual. Kompetensi operator juga memengaruhi tingkat akurasi laporan karena pengetahuan teknologi dan akuntansi dasar masih terbatas. Pengendalian internal telah berjalan, namun membutuhkan penguatan terutama pada aspek verifikasi dan pemisahan tugas. Penelitian ini menyimpulkan bahwa ketiga variabel tersebut saling berhubungan dalam mewujudkan laporan penjualan tunai BBM yang akurat dan andal.
Analisis Pengendalian Internal Persediaan Berbasis COSO dalam Mengendalikan Risiko Operasional (Studi Kasus PT Mestika Makmur Persada Jaya) Adelia, Intan; Nasution, Muhammad Lathief Ilhamy; Rahmani, Nur Ahmadi Bi
Jurnal Sistem Informasi Akuntansi Vol 7 No 1 (2026): : Periode Maret 2026
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justian.v7i1.12574

Abstract

This study aims to analyze the implementation of the internal control system for inventory at PT Mestika Makmur Persada Jaya based on the COSO framework and to examine its role in controlling operational risks. This study employs a qualitative descriptive approach using the case study method. Data were collected through interviews, observations, and documentation of informants involved in inventory management. Data analysis was conducted interactively through the stages of data reduction, data presentation, and drawing conclusions. To support the qualitative analysis, a percentage-based measurement was applied as a complementary tool to assess the effectiveness level of the internal control system. The results of the study indicate that all components of the COSO framework such as the control environment, risk assessment, control activities, information and communication, and monitoring have been effectively implemented, with an overall effectiveness of 93.33%. The internal control system effectively mitigates operational risks, including stock discrepancies, inventory damage, loss, and shipment errors. These findings demonstrate that a structured internal control system not only ensures reliable inventory information but also enhances operational efficiency. The study contributes both practically by providing recommendations to improve inventory management and academically by supporting the development of managerial accounting and internal audit practices.
The Influence of Perceived Usefulness, Ease of Use, and Sharia Financial Literacy on QRIS Users: A Case Study of UINSU Student MSMEs Temuju, Mas Imam; Imsar, Imsar; Rahmani, Nur Ahmadi Bi
SENTRALISASI Vol. 15 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i2.5356

Abstract

The purpose of this study is to examine how MSME actors who are UINSU students use QRIS in relation to perceived utility, perceived ease of use, and Islamic financial knowledge. 26,512 current students from the 2022 cohort make up the research population, and 100 responders were chosen proportionately from each faculty. The approach used is quantitative with SEM-PLS to test causal relationships between variables. The study's findings indicate that while Islamic financial literacy has no discernible impact on QRIS adoption, perceived utility and simplicity of use do. Perceived usefulness is the most dominant factor because students feel the efficiency of transactions, ease of record-keeping, and increased business professionalism. Perceived ease of use also plays an important role in reducing technological barriers. On the contrary, Islamic financial literacy has not yet become a determinant of usage. The implication is that the adoption of QRIS needs to be focused on strengthening benefits and convenience as well as more practical and contextual Islamic financial learning. 
Analysis of fintech implementation strategy in sharia bank financing (case study at BSI KCP Cemara Asri) Andini, Vingkan; Daulay, Aqwa Naser; Rahmani, Nur Ahmadi Bi
Indonesia Auditing Research Journal Vol. 15 No. 1 (2026): March: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i1.639

Abstract

This study aims to analyze the strategy of implementing financial technology (fintech) in Islamic bank financing at BSI KCP Cemara Asri. The study used a qualitative descriptive approach with a case study method and a SWOT analysis as a strategic analysis tool. Research data was obtained through questionnaires to 9 respondents consisting of bank employees and customers using fintech-based financing services, and supported by documentation data from official reports and related literature. The analysis results show that the IFAS matrix value is 2.40 and EFAS is 2.00, indicating that internal and external conditions are in the moderate category. The SWOT matrix mapping places BSI KCP Cemara Asri in Quadrant III, indicating the need for a turnaround strategy by strengthening internal factors to capitalize on external opportunities. The IE matrix analysis places the organization in Quadrant V with a hold and maintain strategy. The research findings indicate that the application of fintech in Islamic bank financing has great potential to improve service efficiency and expand financing access, but requires strengthening aspects of digital literacy, human resource competency, and digital system security for optimal fintech implementation.
Knowledge, Motivation, and Islamic Financial Behavior as Predictors of Islamic Investment Intention: Evidence from Muslim University Students Ayu Fitriana; Reni Ria Armayani Hasibuan; Rahmani, Nur Ahmadi Bi
Jurnal Investasi Islam Vol. 11 No. 1 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i1.14814

Abstract

This study examines the influence of investment knowledge, motivation, and Islamic Financial Behavior on Islamic investment intention among Muslim university students in Medan City. Previous studies have shown inconsistent findings regarding the role of Islamic Financial Behavior in shaping investment intention. This study employed a quantitative approach using purposive sampling techniques involving 100 students. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS version 26. The findings indicate that investment knowledge and motivation positively and significantly influence Islamic investment intention, while Islamic Financial Behavior does not have a significant effect. Simultaneously, all independent variables significantly affect Islamic investment intention, with an adjusted R² value of 0.753. These findings strengthen the Theory of Planned Behavior (TPB) in explaining Islamic investment intention through cognitive and motivational dimensions. Practically, the study emphasizes the importance of improving Islamic financial literacy and investment education programs to encourage student participation in Sharia-compliant investments.
Co-Authors ,., Sugianto2 Adelia, Intan Afriza Ulfa Ritonga, Afriza Ulfa Ritonga Aminuyati Amir, Afriza Andini, Vingkan Andri Soemitra Antony Wijaya Aqwa Naser Daulay Arifin Fauzi Lubis Arsyadona, Arsyadona Atha, Muhammad Alwan atika Atika Atika Atikah, Rahmi Atmaja, Ardi Ayu Fitriana Azhar Maksum Baehaqi Batubara, Maryam Br Silalahi, Noni Novita Sari Budi Prianto Chaniago, Alia Daulay, Haikal Dzikri Devyana, Melati Dharma, Budi Dzuljastri, Dzuljastri Fachrozie, Ridho Fadhil, Muhammad Irsyad Fahani, Tania Azura Febriana, Vinni Firjatullah, Fairuz Fitri Susanti Siregar Hani, Hani Widari Hanin, Fadya Harahap, Jamiah Harahap, Rahmat Daim Hasibuan, Muthia Hafsari Hasibuan, Reni Ria Armayani Hendri Tanjung ilham khairi, ilham Imsar Imsar, Imsar Indradewa, Rhian Jannah, Nurul Juniartkik, Irma Kaswinata, Kaswinata Kembaren, Nurul Fadhilah Yusri Khaira Amalia Fachrudin Khairani, Umi Khairi, Mhd Rizki Khairun Nisa Kusmilawaty, Kusmilawaty Lubis, Radja Janna Lubis, Ridwan Azhari Mahira, Nazla Minda Mandani, Putih Manurung, Nabila Tasya Nurhafifah Marliyah Matondang, Sabrina Natasya Miftaloka, Ummu Hany Muhammad Iqbal Muhammad Lathief Ilhamy Nasution Muhammad Ramadhan muhammad Syahbudi, muhammad Muhammad Syukri Albani Nasution Muhammad Yafiz, Muhammad Munawar, Ahmad Fauzi Mustapa  Khamal  Rokan Nasution, Juliana Nikira, Nikira NST, Muhammad Latief Ilhamy Nst, Nurul Hafizah Nurbaiti Nuri Aslami Nurul Inayah Nurwani Nurwani Nurwani, Nurwani Prasetyo, Aris Kukuh Qarni, Waizul Qoyum, Muhammad Quraniyah, Fike Radianti, Ami Rahma, Tri Inda Fadhila Rahmadhani, Layla Rahman, Zikri Rahmi Syahriza, Rahmi Ramlan, H. Reni Ria Armayani Hasibuan Rianti, Irna Sarah, Fitria Siagian, Melsa Siagian, Riza Rasyid Silalahi, Amlys Syahputra Silalahi, Purnama Ramadani Simanungkalit, Gustin Tamara Siregar, Efrida Rahma Sari Siregar, Eva Syahrida Siti Jubaidah, Siti Sitorus, Friska Olavia Sugianto Surbakti, Agung Grafika Syah, Dwiki Wardana Syahprya, Widya Dwi Syahputra*, Angga Syarbaini, Ahmad Muhaisin B. Syifa, Naila Jayida Tambunan, Sagdiyah Fitri Andani Tanjung, Rizki Ramadhan Temuju, Mas Imam Tiawan, Tegar Adit Vanessa Vanessa Wahyu Syarvina Wiwik Handayani Yanti, Nur Santri YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Zahrowaini, Taqiya