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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.
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%.
Pengaruh Pengaruh Audit Operasional dan Pengendalian Internal Terhadap Efektivitas Pelayanan Pada Perusahaan Daerah Air Minum (PDAM) Tirtanadi Kota Medan Ansy, Dayat; Muhammad Arif; Nurwani
Journal Research of Economic and Bussiness Vol. 3 No. 01 (2024): Januari 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i01.749

Abstract

The research aims to determine the influence of operational audits and internal control on service effectiveness at the Regional Drinking Water Company (PDAM) Tirtanadi, Medan City. This research uses quantitative research methods with data collection techniques using questionnaires from a sample of 40 employees in the Internal Supervisory Unit, Management Systems Division, Human Resources Division and Waste Water Services Operational Division and uses saturated sampling techniques. Data analysis uses multiple linear regression methods and hypothesis testing. The research results are based on the partial test hypothesis with a significant figure of 5% with a table of 2.026 showing that the Operational Audit variable has a positive and significant effect on the effectiveness of company services which shows tcount>ttable with variable X1 (3.287>2.026) and the Internal Control variable has a positive and significant effect on the effectiveness of company services which shows tcount>ttable with variable X2 (2,141>2.026). The research results from the simultaneous test hypothesis with a significant figure of 5% with Fcount of 10.224 and Ftable of 3.245 show that Fcount>Ftable (10.224>3.245) where Operational Audit and Internal Control have a joint (simultaneous) and significant effect on Service Effectiveness in the Company Tirtanadi Regional Drinking Water (PDAM) Medan City.
Analisis Sistem Informasi Akuntansi dalam Penerimaan dan Pengeluaran Kas Pada Dana Bantuan Operasional Sekolah (BOS) Riski Hidayat, Simanjuntak; Nurbaiti; Nurwani
Journal Research of Economic and Bussiness Vol. 3 No. 01 (2024): Januari 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i01.784

Abstract

This research aims to determine the accounting information system for cash receipts and disbursements in operational assistance funds (BOS). To find out about the management and implementation at SDN 019 Bonan Dolok. It is in accordance with the regulations implemented. This research uses a qualitative descriptive approach with data collection techniques in the form of observation, interviews and documentation directly with related parties. The subject of this research was the 019 Bonan Dolok State Elementary School, and those interviewed were the school principal, treasurer and secretary. The object of this research was the BOS fund report at 019 Bonan Dolok Elementary School. The data analysis technique used in this research uses three methods, namely data collection, data reduction and data presentation. The results of the research show that the accounting information system for cash receipts and disbursements of BOS funds is quite good, and the management of BOS funds is also quite good, starting from planning, use, implementation and accountability. Then the implementation of the accounting information system in cash receipts and disbursements of BOS funds has also been implemented well by the school.
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.