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All Journal Jurnal Riset Akuntansi dan Bisnis Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Al-Mustashfa Jurnal Ilmiah Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Agregat: Jurnal Ekonomi dan Bisnis Edukasi Islami: Jurnal Pendidikan Islam SENTRALISASI At-Tawassuth: Jurnal Ekonomi Islam Jurnal Penelitian Medan Agama JURNAL PENDIDIKAN TAMBUSAI Journal on Education Almana : Jurnal Manajemen dan Bisnis Syarikat : Jurnal Rumpun Ekonomi Syariah Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Dinasti International Journal of Education Management and Social Science Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Management Studies and Entrepreneurship Journal (MSEJ) JEKPEND Jurnal Ekonomi dan Pendidikan Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Jurnal Media Ekonomi Al Mashaadir : Jurnal Ilmu Syariah AL-FALAH : Journal of Islamic Economics Jurnal Interprof Jurnal Investasi Islam Al-Fikru: Jurnal Ilmiah JURNAL MANAJEMEN AKUNTANSI (JUMSI) PRAJA observer: Jurnal Penelitian Administrasi Publik Journal Of Business, Finance, and Economics (JBFE) Jurnal Ekonomi dan Bisnis Islam (JEBI) EKSYA: Jurnal Ekonomi Syariah AL-MULTAZIM : Jurnal Manajemen Bisnis Syariah Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat el-Amwal Indonesian Journal of Islamic Economics and Finance Jurnal Akuntansi, Manajemen dan Perbankan Syariah Indonesia Auditing Research Journal Jurnal Kendali Akuntansi Trending: Jurnal Manajemen dan Ekonomi JAKBS At Tasyri'i Jurnal Prodi Perbankan Syariah JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan EKOBIMA Ekonomi Bisnis dan Manajemen Journal of Education Transportation and Business Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Atestasi : Jurnal Ilmiah Akuntansi Jurnal Ekonomi, Manajemen, dan Bisnis Urwatul Wutsqo : Jurnal Studi Kependidikan dan Keislaman Academia Open MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Edueksos: Journal Pendidikan Sosial dan Ekonomi Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah Jurnal Ecogen
Atika
Universitas Islam Negeri Sumatera Utara
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada Laporan Keuangan Badan Usaha Milik Desa (BUMDes) Mekar Jaya Abadi Desa Sei-Limbat Dinda Anggi Nurhayati; Saparuddin Siregar; Atika Atika
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 2: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3677

Abstract

BUMDes Mekar Jaya Abadi is a BUMDes in Langkat, located in Sei-Limbat village. BUMDes Mekar Jaya Abadi is an economic institution formed since 5 years and engaged in savings and loan business, trade, PPOB run by the village community. SAK ETAP is a standard created to be used in Financial Reporting published for many purposes for non-public organizations, that is, organizations without significant public responsibility. The purpose of this study is to explain the presentation of the Financial Statements of BUMDes Mekar Jaya Abadi, to compare the financial statements of BUMDes Mekar Jaya Abadi with SAK ETAP and also to explain whether the financial statements of BUMDes Mekar Jaya Abadi is in accordance with SAK ETAP. This study uses qualitative methods with descriptive approach. Sources of research data are primary data and secondary data. The results showed that the Financial Statements of village-owned enterprises (BUMDes) Mekar Jaya Abadi sei-Limbat village has not implemented SAK ETAP. Accounting practices in BUMDes referring to SAK ETAP (2013) have not been implemented due to lack of knowledge of BUMDes management regarding SAK ETAP. BUMDes Mekar Jaya Abadi desa Sei-Limbat only presents the balance sheet and Income Statement. And in each financial statement does not present the minimum items as stipulated in SAK ETAP.
Gastronomy Tourism Contribution To The Development Of Halal Tourism In Aceh Atika; Ihdi Aini; Reni Ria Armayani Hasibuan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): 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.v7i4.8778

Abstract

This study aims to analyze the contribution of gastronomic tourism to the development of halal tourism in Aceh by highlighting three main indicators, namely gastronomic products, food culture, and consumption habits. This study uses a descriptive quantitative method. The sampling technique used in this study is non-probability sampling, where 50 local and foreign tourists visiting Aceh City were selected as respondents. The data were analyzed using SPSS version 21 with a T-test to determine the effect of each variable on the development of halal tourism. The results showed that the halal product variable had a positive and significant effect on the development of halal tourism with a T-test value of 4.608 and a significance level of 0.00 (<0.10). This shows that halal gastronomic products play an important role in increasing the attractiveness of halal tourism. In addition, the tourist consumption trend variable also has a significant effect on the development of halal tourism with a T-test value of 4.139 and a significance level of 0.00. Meanwhile, the tourist experience variable has a T-test value of 4.834, which shows that tourists' positive experiences with halal services contribute to the growth of halal tourism in Aceh. Simultaneously, the three variables have been proven to have a significant impact on the development of halal tourism. Thus, strengthening the quality of halal products, understanding tourist consumption trends, and improving tourist experiences can be effective strategies in supporting the growth of halal tourism in Aceh, both in terms of policy, marketing, and improving service quality.
The Influence of Tourist Attractions, Government Support, and Muslim-Friendly Tourism Services on Increasing the Income of the Harian District Community in Samosir Regency Nurul Rizkia Hasibuan; Waizul Qarni; Atika Atika
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.v15i2.5576

Abstract

This study aims to analyze the influence of Tourist Attractions, Government Support, and Muslim-Friendly Tourism Services on increasing community income in Harian District, Samosir Regency. The research adopts a quantitative approach using a survey method, with data collected from 70 respondents selected through purposive sampling. Data were analyzed using multiple linear regression to examine both partial and simultaneous effects of the independent variables. The findings reveal that Tourist Attractions and Government Support have a positive and significant effect on community income (p < 0.05), while Muslim-Friendly Tourism Services also contribute positively as a differentiation strategy in attracting tourists and increasing local spending. Simultaneously, the three variables significantly affect community income, as indicated by the F-test (p < 0.05). The model explains 47.6% of the variance in community income (R² = 0.476; Adjusted R² = 0.452), indicating a moderate explanatory power. The novelty of this study lies in integrating Muslim-friendly tourism services into the Local Economic Development (LED) framework, highlighting its role not only as a cultural-religious attribute but also as an economic driver that enhances community income. These findings imply that optimizing tourism potential through targeted government support and service differentiation is essential for promoting inclusive local economic growth and improving community welfare. 
The Influence of Product Quality, Price, and Product Design on Purchase Satisfaction of Local Ventela Brand Shoes among Students Dedy Rahman Siregar; Muhammad Irwan Padli Nasution; Atika Atika
Jurnal Penelitian Medan Agama Vol 16, No 2 (2025): JULY-DECEMBER
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58836/jpma.v16i2.28443

Abstract

An important dimension when assessing a product is its quality, namely the extent to which the product is able to perform according to its intended function. This quality describes the product's ability to meet consumer preferences. Typically, qualities that are not visible at the purchase stage will be revealed when the product is used. This study was conducted to determine how product quality, price, and design affect the satisfaction of UINSU students in purchasing Ventela shoes. A quantitative approach was applied using a questionnaire as the primary data source. The number of respondents consisted of 100 students who use Ventela shoes selected through Purposive Sampling. Multiple Linear Regression Analysis using SPSS version 16 was used to test the influence of the variables of product quality, price, and design. The results of the reliability test showed that Cronbach's alpha was between 0.730 and 0.881, so that all variables were declared reliable because they had exceeded the threshold of 0.60. The product quality variable obtained a t-count of 2.077, which was greater than the t-table of 1.98 with a significance of 0.040 t table 1.98, so that H3 is declared accepted.
Pengaruh Total Asset Turnover (TAT), Kualitas Aktiva Produktif (KAP) terhadap Profitabilitas (ROA) dengan Non Performing Financing (NPF) sebagai Variabel Moderasi pada Bank Umum Syariah di Indonesia Periode 2018-2022 Diah Hafni Pardede; Zuhrinal M. Nawawi; Atika
At Tasyri'i : Jurnal Program Studi Perbankan Syariah Vol. 6 No. 1 (2023): Jurnal At Tasyr'i : Januari-Juni 2023
Publisher : STAI YAPTIP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70820/attasyrii.v6i1.233

Abstract

This study aims to find out how the influence of Total Asset Turnover (TAT), Earning Asset Quality (KAP) on Profitability (ROA) with Non Performing Financing (NPF) as Moderating Variables in Islamic Commercial Banks in Indonesia Period 2018 - 2022. The independent variables used are TAT and KAP, the dependent variable used in this study is Profitability (ROA) and the moderating variable is NPF. The research data used is secondary data, TAT level, KAP level and also the level of profitability (ROA) and obtained from the official website of each Islamic Commercial Bank in Indonesia which has been published in the Financial Services Authority (OJK). The research data consists of 30 data where the data used is annual data. The research method used in this research is quantitative with a descriptive approach. The analysis technique used in this study is a partial test (t test), simultaneous test (F test), coefficient of determination test (R2) and MRA analysis test using the SPSS Version 25.00 analysis tool. The results showed that the TAT variable had no significant positive effect on ROA. KAP variable has a significant positive effect on ROA. KAP and TAT variables simultaneously influence ROA. The NPF variable is not able to moderate the effect of TAT on ROA. The NPF variable is not able to moderate the effect of KAP on ROA. So the KAP variables and NPF variables were not able to strengthen and give a significant effect on ROA partially in this study.
Analisis Pengaruh Perubahan Iklim dan Ketersediaan Bahan Baku terhadap Risiko Produksi Batu Bata Merah di Desa Tanah Rakyat Kisaran Wahyu Yuda Pradana; Sri Ramadhani; Atika Atika
Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/emis.v4i3.701

Abstract

This study examines the effects of climate change and raw material availability on the production risk of red bricks in Tanah Rakyat Village, Kisaran. The researchers used a quantitative method; Data were collected from 55 respondents via questionnaires distributed directly to red brick artisans and analyzed using multiple linear regression with SPSS. The results showed that all instruments were valid and reliable, and that the data were normally distributed. The t-test showed that climate change had a significant effect on production risk (0.002 < 0.05), while the availability of raw materials was not significant (0.114 > 0.05). However, the results of the F-test show that both variables together had a significant effect (0.001 < 0.05). An R² value of 0.229 means that 22.9% of production risk can be explained by the model, with climate change as the dominant factor. This research contributes by providing empirical evidence regarding the dominant impact of climate change on red brick production risks, and by serving as a basis for artisans and local governments to formulate risk mitigation strategies and ensure business sustainability amidst changing environmental conditions.
The effect of landscape authenticity, nature-based experiences, tourist participation in the preservation of tourist villages in Sipispis district Era Rahmadani Damanik; Atika Atika; Nurbaiti Nurbaiti
Indonesia Auditing Research Journal Vol. 15 No. 3 (2026): 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.v15i3.750

Abstract

This study aims to analyze the effect of landscape authenticity, nature-based experience, and tourist participation on the preservation of tourist villages in Sipispis District. This research uses a quantitative approach with Structural Equation Modeling (SEM) based on Partial Least Square (SmartPLS). The sample was obtained through questionnaires distributed to tourists visiting tourist villages.The results show that landscape authenticity, nature-based experience, and tourist participation have a positive and significant effect on the preservation of tourist villages. Landscape authenticity is the most dominant variable. The R-Square value of 0.654 indicates that the model has moderate explanatory power.This study implies that tourist village management should maintain landscape authenticity, improve nature-based tourism experiences, and encourage active tourist participation to support sustainability.
The Relationship of Work Ethic and Professionalism to Service Employee Performance Tri Deby Damayanti; Waizul Qarni; Atika
Almana : Jurnal Manajemen dan Bisnis Vol. 10 No. 1 (2026): April
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v10i1.3029

Abstract

Work ethic and professionalism are two critical factors often considered to influence employee performance in public service institutions, including the police sector. However, empirical evidence regarding their effects remains limited, particularly within the context of police service units. This study was conducted to assess the relationship between work ethic and professionalism on the performance of service employees at the Medan City Police Headquarters. A quantitative approach with an associative method was employed, involving a sample of 50 respondents selected through purposive sampling. Data were collected using questionnaires developed based on research variable indicators and analyzed using multiple linear regression, Pearson correlation, classical assumption tests, and hypothesis testing. The results showed that work ethic did not have a significant effect on employee performance, whereas professionalism had a positive and significant effect. Furthermore, work ethic and professionalism simultaneously demonstrated a significant influence on service employee performance. These findings confirm that enhancing professionalism—including technical competence, analytical skills, and communication skills—is a key strategy to improve service performance. This study provides an empirical foundation for public sector human resource management development, particularly within the context of police institutions.
Pengaruh Persepsi dan Kepercayaan Mahasiswa terhadap Keputusan Membuka Rekening di Bank Syariah Indonesia: Studi pada Mahasiswa Fakultas Ilmu Tarbiyah dan Keguruan Universitas Islam Negeri Sumatera Utara Zul Fahmi Napitupulu; Atika Atika; Mawaddah Irham
Atestasi : Jurnal Ilmiah Akuntansi Vol. 9 No. 2 (2026): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v9i2.2558

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh persepsi dan kepercayaan mahasiswa Fakultas Ilmu Tarbiyah Dan Keguruan terhadap keputusan membuka rekening di Bank Syariah Indonesia. Penelitian ini menggunakan metode kuantitatif dengan jenis pendekatan deskriptif-asosiatif. Populasi penelitian ini adalah seluruh mahasiswa Fakultas Ilmu Tarbiyah Dan Keguruan dengan kriteria mahasiswa yang telah membuka rekening di Bank Syariah Indonesia. Teknik pengumpulan data dilakukan menggunakan kuesioner yang disebarkan kepada responden. Data yang diperoleh lalu dianalisis menggunakan analisis regresi linear berganda untuk mengetahui pengaruh variabel persepsi dan variabel kepercayaan terhadap variabel keputusan membuka rekening di Bank Syariah Indonesia. Hasil penelitian menunjukkan bahwa variabel persepsi memberi pengaruh posistif dan signifikan terhadap keputusan mahasiswa Fakultas Ilmu Tarbiyah Dan Keguruan membuka rekening di Bank Syariah Indonesia (t_hitung = 6,208 > t_tabel = 1,985; Sig. = 0,000), demikian pula variabel kepercayaan (t_hitung = 6,214 > t_tabel = 1,985; Sig. = 0,000). Secara simultan, kedua variabel tersebut berpengaruh signifikan terhadap keputusan membuka rekening (F_hitung = 48,271 > F_tabel = 3,094; Sig. = 0,000) dengan kontribusi sebesar 50,4% (R² = 0,504), sedangkan sisanya 49,6% dipengaruhi oleh variabel lain di luar penelitian ini. Hal ini menunjukkan semakin baik persepsi dan semakin tinggi tingkat kepercayaan mahasiswa Fakultas Ilmu Tarbiyah Dan Keguruan terhadap produk dan layanan Bank Syariah Indonesia maka akan semakin tinggi kecenderungan mahasiswa untuk membuka rekening di Bank Syariah Indonesia. Oleh karena itu, Bank Syariah Indonesia  perlu mempertahankan dan meningkatkan citra baik, kualitas layanan, dan kepercayaan masyarakat terutama dikalangan mahasiswa.
ANALYSIS OF THE RELATIONSHIP BETWEEN CREATIVITY AND SELF-EFFICACY IN SHAPING ENTREPRENEURIAL READINESS AMONG GENERATION Z IN MEDAN CITY Asrika Winana Farida Ayu; Atika; Muhammad Ikhsan Harahap
Jurnal Media Ekonomi (JURMEK) Vol 31 No 2 (2026): Jurnal Media Ekonomi
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurnalmediaekonomi.v31i2.3362

Abstract

Purpose: This study seeks to determine the relationship of creativity and self-efficacy with entrepreneurial readiness among Generation Z in Medan City. Research Methodology: An associative design within a quantitative approach was applied. The sample comprised 100 Generation Z respondents residing in Medan City who were interested in entrepreneurship. Respondents were chosen through purposive sampling, and information was gathered by administering a Likert-scale questionnaire. SPSS version 29 was used to process the data through validity and reliability testing, classical assumption testing, Pearson correlation, multiple linear regression, t-tests, F-tests, and the coefficient of determination. Results: Partial testing showed a positive and significant relationship between creativity and entrepreneurial readiness (t = 4.594; p < 0.001). Self-efficacy likewise had a positive and significant relationship with entrepreneurial readiness (t = 3.136; p = 0.002). Joint testing also indicated a significant relationship of creativity and self-efficacy with entrepreneurial readiness (F = 4.125; p = 0.019). Together, the variables accounted for 7.8% of the variation in entrepreneurial readiness, leaving 92.2% associated with factors beyond the study. Conclusions: Generation Z respondents who demonstrate greater capacity to produce and develop ideas and stronger confidence in their business capabilities generally show greater entrepreneurial readiness. Nevertheless, the model's small contribution suggests that creativity and self-efficacy alone do not provide a comprehensive explanation of entrepreneurial readiness. Limitations: The study covers only 100 Generation Z respondents in Medan City selected through purposive sampling. A cross-sectional design and self-reported questionnaires further restrict the generalizability of its findings and prevent causal conclusions from being drawn. Contributions: By emphasizing entrepreneurial readiness instead of focusing solely on entrepreneurial intention, this study broadens research on entrepreneurship among Generation Z. Its findings support incorporating idea-development activities and business simulations into entrepreneurship programs to reinforce participants' self-efficacy.
Co-Authors Adinda Rizki Fadilah Andi Hotmatua Harahap Andri Soemitra Anggraini, Cut Ardhia Prameswari Arifin Fauzi Lubis Asmaul Husna Asrika Winana Farida Ayu Aswan Nawawi Harahap Aulia Chintya Dewi Simamora Ayu Annisa Fikra Ayub Tambak Azka Abi Nugraha Cut Agmi Rayhani Cut Anggraini Dedy Rahman Siregar Desi Khairani Harahap Diah Hafni Pardede Diah Hafni Pardede Dinda Anggi Nurhayati Dona Zahra Hasibuan Dwita Fratiwi Era Rahmadani Damanik Etikarahmi Siregar Fadlul Rohman Fanny Himla Rizqya Pasaribu Fathiya Syahidah Nasution Hendra Harmain Hendra Harmain Idham Mahrivi Ihdi Aini Imsar Imsar, Imsar Isnaini Harahap Ita Ayu Anggina Telaumbanua Kamilah, K Khairani Nasution Khairunnisa Khairunnisa Khoiriah Amalia Siregar Khoirul Yahya Kiafsy Agstiamy Sitorus Laylan Syafina Lidiya Uzmasyah Lukman Hakim M. Fahrurozi Nasution M. Fikri Tanjung Mahrivi, Idham Marlina Marliyah Marliyah Marliyah Maryam Batubara Mawaddah Irham Meyra Rizky Azhary Mhd. Rahandri Siddik Muhammad Addnan Nur Nasution Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Ikhsan Harahap Muhammad Lathief Ilhamy Nasution Muhammad Syukri Albani Nasution Muhammad Syukri Albani Nasution Muhammad Yafiz Muhammad Yuda Alfaruq Nailul Muna Nasution, Annio Indah Lestari Nasution, Muhammad Irwan Padli Nauval Haiban Ginting Novi Diautami Novita Sari Nur Ahmadi Bi Rahmani Nur Ahmadi Bi Rahmani Nur Aprillia Nurbaiti Tanjung Nurbaiti, Nurbaiti Nurlaila Nursantri Yanti Nurul Fadilah Nurul Hidayah Nst Nurul Inayah Nurul Jannah Nurul Rizkia Hasibuan Ongku Indramora Siregar Purnama Ramadani Silalahi Putri Dini Agustin Putri Nandita Putri Winanda Qarni, Waizul Rahma Alia Rahmansyah Rahmansyah Rahmawati Zein Rahmi Syahriza Reni Hermila Hasibuan Reni Ria Armayani Hasibuan Rifki Nanda putra Lubis Rindiani Riska Adwiyah Hasibuan Rizkika Yulika Saparuddin Siregar Saparuddin Siregar Saparuddin Siregar Sarah Zalfiana Zein Seri Wahyuni Harahap Sindi Sihombing Sofia Lubis Sonia Ritonga Sri Ramadhani Sri Ramadhani Sri Sudiarti Subandi Subandi Sugianto Sugianto Syachrul Wahyudi Tasya Umaira Tika Afrianny Saragih Tri Danu Satria Tri Deby Damayanti Tri Inda Fadhila Rahma Tuti Anggraini Tuti Anggraini Vidia Annisa Palem Vivi Rahmadani Siregar Wahyu Yuda Pradana Waizul Qarni Wardatul Umayya Gea Wenda Isnani Mandasari Yafika Apriliza Yenni Samri Juliati Nasution Yenni Samri Juliati Nst Yusrizal Zuhrinal M Nawawi Zul Fahmi Napitupulu