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Analysis of Accounting Information System in the Management of Merchandise Inventory at Zeirrie Collection Store Admar, Ok Agam; Nurwani; Yanti, Nursantri
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.v7i4.8031

Abstract

The Accounting Information System (AIS) is a computer-based system that transforms accounting data into information to support business continuity. Merchandise inventory, as a crucial component, requires proper management since it represents a significant current asset. This study aims to analyze the implementation of AIS in inventory management at Zeirrie Collection Store. The research employed a descriptive qualitative method through observation, interviews, and documentation. The subjects of this study were the owner, warehouse staff, and cashier of Zeirrie Collection Store. The findings indicate that the use of the accounting information system in managing merchandise inventory has not yet been fully optimized. Discrepancies between system data and physical stock were still identified, caused by input errors, manual recording, and weak internal controls. The absence of standard operating procedures (SOPs), unclear division of tasks, and limited employee understanding of the system are identified as inhibiting factors. Thus, the AIS applied has not been fully capable of supporting operational efficiency and inventory information accuracy.
Logistik dalam Era Digital: Manajemen Gudang, Kinerja Operasional, dan Perspektif Ekonomi Islam pada PT Sinar Insan Dunia Express, Medan Lubis, Gusti Erli Anggi; Atika; Nurwani
Jurnal Ilmiah Mahasiswa Raushan Fikr Vol 14 No 2 (2025): Jurnal Ilmiah Mahasiswa Raushan Fikr
Publisher : Lembaga Kajian dan Pemberdayaan Mahasiswa UIN Prof. KH. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/jimrf.v14i2.15248

Abstract

This study examines the impact of operational performance and warehouse management digitalization on logistics productivity at PT Sinar Insan Dunia Express (SIDEX), Medan, through the lens of Islamic economics. Using an associative quantitative design, data were collected via questionnaires from 62 employees across logistics, operations, and warehousing divisions, and analyzed with SPSS version 25 using multiple linear regression. Results indicate that warehouse digitalization significantly enhances logistics productivity and operational efficiency (F(2,59) = 58.65; p < 0.001; Adjusted R2 = 0.654). Specifically, a one-unit increase in digitalization (DG) and operational performance (KO) is associated with a 0.534 and 0.532 increase in productivity (PD), respectively (p < 0.05). Viewed through Islamic economic principles, these practices embody amanah (trust), itqan (work excellence), and maslahah (public benefit), while supporting hifz al-mal (protection of wealth) through accurate records and audit trails. The study underscores the importance for logistics firms to integrate technological innovation with human resource effectiveness under Shariah values to achieve ethical and sustainable business outcomes.
Penerapan Standar Akuntansi Keuangan  Entitas Mikro, Kecil, dan Menengah pada Laporan Keuangan Pabrik Tempe Rumahan: UMKM Desa Pekan Tolan Kabupaten Labuhan Batu Selatan Nst, Nur Kamelia; Rokan, Mustapa Khamal; Nurwani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 1 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i1.382

Abstract

MSMEs have been chosen by many people to be free from social problems. The recording of MSME financial statements must comply with the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). However, many MSMEs, such as Pekan Tolan Village, do not have financial reporting standards. This study aims to understand how the home tempeh factory collects and presents financial data and how the home tempeh factory implements the applicable standards. This study uses a descriptive descriptive approach as an appropriate methodology for in-depth interviews and observations. This research was conducted in a temporary housing factory in Pekan Tolan Village, Kampung Rakyat Village, Labuhan Batu Selatan District. The results of the study show that the home tempe factory in recording financial reports is still done manually and is very simple, and its implementation is not fully in accordance with the provisions stipulated in the EMKM SAK. The recording of the financial statements presented by the home tempeh factory is only a profit and loss statement, while the statement of financial position and notes on financial statements do not yet exist, due to several obstacles that cause SAK EMKM not to be implemented in home tempeh factories, namely a lack of knowledge and understanding of the presentation of appropriate financial statements with Accounting Standards for Small, Medium Companies, ha (SASK EMKM) (SAK EMKM). Keywords: SAK EMKM, UMKM, Financial Statements.
Strategy Model For Improving Sharia Financing For Empowering UMKM Fostered By PNM In South Labuhan Batu, North Sumatera Emriana Parapat; Muhammad Syahbudi; Nurwani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (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.v6i4.6426

Abstract

One of the sharia products is sharia financing for MSMEs which has been intensified by the community since Covid-19, South Labuhan Batu Regency is one of the areas in North Sumatra whose population is dominated by Islam, the community's willingness to finance based on sharia through PNM Mekaar Syariah is due to the minimal concentration of usury owned by financing through Mekaar Syariah Capital, South Labuhan Batu Regency, in this study using a qualitative research method where data from the study was taken from several sources, namely primary and secondary to support detailed research results, in the study the results of the study were taken through interview techniques with customers, branch managers, deputy branch managers and officers who went into the community, in the results of the study it was found that in implementing their financing, the South Labuhan Batu community often participated in studies that made their understanding of usury very large. The model of the strategy used by PNM Mekaar Syariah to empower MSMEs in the South Labuhan Batu community has several strategies, starting from financing with minimal usury, implementing sponsorship such as providing billboards and banners, providing education and socialization to the community regarding business, monitoring business progress, giving the community time when the business is not running smoothly, and implementing a joint responsibility system for customers who fail to pay. This allows the community to improve and empower their MSMEs and can also provide benefits for PNM Mekaar Syariah itself.
Analysis of The Influence of Digital Marketing And Brand Image on The Interest of Generation Z in Investing in Gold in Islamic Financial Institutions Indriyani, Heny; Syahbudi, Muhammad; Nurwani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (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.v7i1.7063

Abstract

This study aims to analyze the role of digital marketing and brand image on Generation Z's interest in investing in digital gold through digital-based Islamic Financial Institutions, with a case study on Sharia Banking students at UIN Sumatera Utara Medan. The research method used is Partial Least Square Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. Data were collected through questionnaires distributed to students as research samples. The analysis results show that both variables—digital marketing and brand image—have a significant and positive influence on interest in digital gold investment. The research model is able to explain 82.2% of the variation in Generation Z's interest in digital gold investment. These findings indicate that strengthening brand image and implementing effective digital marketing strategies are crucial to increasing digital gold investment interest among students. The practical implication of this research is that Islamic financial institutions need to optimize digital marketing and build a strong brand image to attract young investors.
Gambaran Pengetahuan Ibu Hamil Tentang Kebutuhan Gizi Selama Kehamilan Di Puskesmas Mpunda Tahun 2023 Nurwani; Susanti; Niatullah Aliyati, Nini
Jurnal Kebidanan dan Kesehatan Vol. 1 No. 2 (2023)
Publisher : LPPM Akbid Surya Mandiri Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70683/jkk.v1i2.17

Abstract

LATAR BELAKANG The World Healt Organization [WHO] (2018) melaporkan bahwa terdapat 52 % ibu hamil mengalami anemia di negara berkembang pada tahun 2018. Berdasarkan studi pendahuluan yang dilakukan di Puskesmas Mpunda pada bulan Mei Tahun 2023 sebanyak 176 orang ibu hamil, dilakukan pengisian kuesioner oleh 10 orang ibu hamil tentang kebutuhan gizi ibu selama kehamilan, diperoleh hasil sebanyak 4 orang ibuamil mengetahui tentang supplemen kehamilan dan 6 orang ibu hamil tidak mengetahui tentang kebutuhan gizi ibu hamil selama kehamilan. TUJUAN PENELITIAN Mengetahui Gambaran Pengetahuan Ibu Hamil Tentang Kebutuhan Gizi Selama Kehamilan di Puskesmas Mpunda Tahun 2023. METODE PENELITIAN Jenis penelitian ini adalah penelitian deskriptif. Populasi dalam penelitian ini adalah semua ibu hamil di Puskesmas Mpunda periode Mei Tahun 2023 sebanyak 64 orang. Pengambilan sampel menggunakan tehnik Total sampling yaitu teknik penentuan sampel bila semua anggota populasi digunakan sebagai sampel sebanyak 64 orang. HASIL PENELITIAN Berdasarkan hasil penelitian di Puskesmas Mpunda Kota Bima Tahun 2023 sebagian besar pengetahuan ibu hamil yaitu kurang sebanyak 30 orang (46,9%). Hasil penelitian ini dapat disimpulkan pengetahuan ibu hamil mempengaruhi kebutuhan gizi selama kehamilan
Pengaruh Kualitas Pelayanan dan Harga Terhadap Keputusan Pembelian Jasa Car Wash: Studi Kasus Sakti Carwash Kota Binjai Yudi Bimantaka; Sri Ramadhani; Nurwani
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.446

Abstract

This research aims to determine the influence of service quality and price on purchasing decisions for car wash services among Sakti Carwash consumers in the city of Binjai. This research uses a quantitative approach with an associative research approach. Data collection techniques were carried out using questionnaires, observation and documentation methods. The sample used was 97 people who were Sakti Carwash Binjai consumers taken using probability sampling techniques. The data analysis technique in this research uses multiple linear regression analysis with hypothesis analysis using the partial test (t), simultaneous test (F), and coefficient of determination test (Ajusted R2) which is processed using the IBM SPSS version 25 application. The results of this study show that the quality service and price partially have a positive and significant effect on purchasing decisions. Service quality and price together (simultaneously) have a positive and significant effect on purchasing decisions.
Analysis of Wages in Improving Employee Performance at PT. Gunung Melayu - Asian AGRI Putri Ardyanti, Cici; Yenni Samri Juliati Nasution; Nurwani
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 1 (2024): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

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

Abstract

Employees are a very important role in the company PT Gunung Melayu - Asian Agri to increase the production that the company wants to achieve. Labor is the second most important factor of production, because it is through the services of labor that natural resources can be converted into valuable products. There are attributes that exist and are related to work. This study aims to determine wages in improving employee performance at PT Gunung Melayu Asian Agri. This research was conducted using a qualitative method with data collection methods using interviews, observation and documentation. The data sources used are primary data and secondary data. The results of this study indicate that wages can improve employee performance. Where wages, both in the form of bonuses and basic wages can improve employee performance.
Pengaruh Manajemen Laba Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Moderasi (Studi Kasus Pada Perusahaan Goods Consumer yang Terdaftar di BEI) Aditya Gede Pratama; Nasution, Yenni Samri Juliati; Nurwani
Journal Research of Economic and Bussiness Vol. 2 No. 02 (2023): Juli 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v2i02.530

Abstract

This study aims to determine the effect of profit management on firm value with corporate governance as a moderating variable (a case study of consumer goods companies listed on the IDX for the 2018-2020 period). This study uses a quantitative method and an associative approach. The sample presentation technique uses purposive sampling with a data population of 61 companies which then becomes the sample of 14 companies for the 2018-2020 period. data collection techniques use documentation. Data analysis techniques using simple linear regression, moderation regression and hypothesis testing. The results of this study indicate that earnings management has an insignificant effect on firm value. Meanwhile, good corporate governance can to moderate the relationship between earnings management and firm value.
Analisis Kinerja Keuangan Badan Perencanaan Pembangunan Daerah (BAPPEDA) Provinsi Aceh A. Chalil Gibran; Batubara, Chuzaimah; Nurwani
Journal Research of Economic and Bussiness Vol. 2 No. 02 (2023): Juli 2023
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v2i02.677

Abstract

This research aims to determine the extent of shopping compatibility at Bappeda of Aceh Province during 2017-2021 based on analysis of direct and indirect expenditure growth at Bappeda of Aceh Province during 2017-2021. This research method used is descriptive quantitative with data collection techniques through documentation. The subjects of this study are the parties involved in the research that is the Head of Finance Section of the Bappeda Aceh Province. The object of this study is the Financial Performance of Bappeda Aceh Province by looking at the Budget Realization Report (LRA) for five fiscal years during 2017-2021. The result of the study indicate that the compatibility of direct and indirect spending during 2017-2021 is categorized as good. This is because the percentage of direct compatibility during 2017-2021 is greater than the percentage of indirect spending. The biggest decrease in testing direct spending on total spending is in 2019 which is 61%. The lowest percentage in the indirect analysis of total spending is in 2021, which is 34%. The growth of spending with the fiscal years during 2017-2021 is positive or negative. The results of the analysis on the growth of spending in 2017-2018 was positive of 12%.  Furthermore, in 2018-2019 it was negative of -3%, in 2019-2020 it was positive of 3%, and in 2020-2021 it was positive of 1%.