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All Journal I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Manajemen & Keuangan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Jurnal Tabarru': Islamic Banking and Finance Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Ilomata International Journal of Management SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa Raushan Fikr Economic Reviews Journal Journal Research of Economics and Bussiness Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Journal of Management, Economic, and Accounting Majapahit Journal of Islamic Finance dan Management El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Jurnal Dedikasi Masyarakat IECON: International Economics and Business Conference Journal of Ekonomics, Finance, and Management Studies Jurnal Kebidanan dan Kesehatan
Nurwani
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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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.
ANALISIS BIBLIOMETRIK PENERAPAN PRINSIP SYARIAH PADA PSAK 108 (ASURANSI SYARIAH) MENGGUNAKAN VOSVIEWER Ade Purnama, Eftry; Inda Fadhila Rahma, Tri; Nurwani
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18351

Abstract

This study aims to identify research trends, keyword occurrences, and author collaborations related to the application of sharia principles in PSAK 108 to Islamic insurance during the 2019–2024 period using a bibliometric approach. This study is the first bibliometric analysis related to PSAK 108 using VOSviewer, presenting a visual mapping of thematic networks and collaborations. Data were collected through Google Scholar, analyzed using Publish or Perish (version 8), and visualized with VOSviewer (version 1.6.19). This study used a bibliometric review method with keyword-based searches and co-occurrence mapping, producing output in CSV and RIS formats. A total of 323 articles were analyzed. The results show a peak in publications in 2023, six keyword clusters were found, and author collaborations are still limited. Dominant keywords include "PSAK", "sharia principles", and "Islamic insurance", indicating a continuously evolving research focus. This research is useful in the fields of Islamic accounting, Islamic finance, financial policy, Islamic insurance, and academic curriculum development. These findings are relevant for researchers, practitioners, policymakers, and educators in the Islamic financial system. This study enriches the literature with structured insights and uncovers under-researched areas in Islamic accounting and insurance.
The Influence of Personal Selling, Direct Selling, and Advertising on ASN Customers’ Decisions to Choose Multi-Purpose Motorcycle Financing Products at Bank Sumut Syariah KCP Rantau Prapat Putri, Melani Adila; Muhammad Syahbudi; Nurwani
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.658

Abstract

The purpose of this study is to examine how advertising, direct sales, and personal sales influence the decisions of civil servants (ASN) in choosing multipurpose financing (PMG) options for motorcycles at Bank Sumut Syariah KCP Rantau Prapat. The methodology used is quantitative survey research using questionnaires as a research tool. The survey will be given to customers of Bank Sumut Syariah KCP Rantauprapats multifunctional motorcycle loan products. The sampling method used was incidental sampling and the following slovin formula, and data analysis was performed using SPSS version 25, which included multiple linear regression analysis. The study findings show that although direct sales and advertising have a significant positive impact on consumer decisions, personal sales have a positive but negligible impact. Together, these three variables contribute 64.1% to ASN customer decisions, while other factors outside the scope of this study influence 35.9%. The implications of this study highlight the importance of Islamic banks maximizing face-to-face promotion and innovative advertising to increase ASN interest and encourage more participatory assessment of personal marketing tactics. To obtain a more comprehensive picture, further research is recommended to examine additional elements, including service quality, trust, and Islamic financial knowledge.  
The Influence of Personal Selling, Direct Selling, and Advertising on ASN Customers’ Decisions to Choose Multi-Purpose Motorcycle Financing Products at Bank Sumut Syariah KCP Rantau Prapat Putri, Melani Adila; Muhammad Syahbudi; Nurwani
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 4 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i4.658

Abstract

The purpose of this study is to examine how advertising, direct sales, and personal sales influence the decisions of civil servants (ASN) in choosing multipurpose financing (PMG) options for motorcycles at Bank Sumut Syariah KCP Rantau Prapat. The methodology used is quantitative survey research using questionnaires as a research tool. The survey will be given to customers of Bank Sumut Syariah KCP Rantauprapats multifunctional motorcycle loan products. The sampling method used was incidental sampling and the following slovin formula, and data analysis was performed using SPSS version 25, which included multiple linear regression analysis. The study findings show that although direct sales and advertising have a significant positive impact on consumer decisions, personal sales have a positive but negligible impact. Together, these three variables contribute 64.1% to ASN customer decisions, while other factors outside the scope of this study influence 35.9%. The implications of this study highlight the importance of Islamic banks maximizing face-to-face promotion and innovative advertising to increase ASN interest and encourage more participatory assessment of personal marketing tactics. To obtain a more comprehensive picture, further research is recommended to examine additional elements, including service quality, trust, and Islamic financial knowledge.  
Analysis Of Activity Based Costing And Cost Volume Profit To Determine Optimal Profit At The Eka Jaya Opak Factory Khoiriyah, Zainab; Nurwani; Syafina, Laylan
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.v8i1.9245

Abstract

Competition in the traditional food industry requires Micro, Small, and Medium Enterprises (MSMEs) to have an accurate costing system to support optimal selling price determination and profit planning. The Eka Jaya Opak Factory, one of the MSMEs processing raw opak in Deli Serdang Regency, still uses conventional costing methods that only calculate raw material and direct labor costs, while factory overhead costs have not been allocated systematically. This condition has the potential to cause cost distortion and inaccuracies in profit planning. This study aims to analyze the application of Activity-Based Costing (ABC) in determining the cost of production and integrate it with Cost-Volume-Profit (CVP) analysis to determine optimal profit. This study uses a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation. Data are analyzed through the stages of data reduction, data presentation, and conclusion drawing. The results show that the cost of production based on the ABC method is Rp 7,050.3/kg, higher than the conventional method of Rp 6,681/kg because overhead costs are allocated based on actual activities that consume resources. The integration of ABC and CVP resulted in an optimal selling price strategy at a 50% markup with a profit of Rp 109,984,664 per month, a Break Even Point of 6,394 kg, and a Margin of Safety of 79.5%. These findings indicate that the integrated ABC and CVP approach can improve the accuracy of cost information and support managerial decision-making in MSME profit planning more effectively and sustainably.
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.
Co-Authors A. Chalil Gibran Ade Purnama, Eftry Ade Trya Amelia Aditya Gede Pratama Admar, Ok Agam Agustina, Della Alfian, Ryan Allif Ansy, Dayat Aslam Arya Wiranugraha atika Ayu Lestari Chuzaimah Batubara, Chuzaimah Emriana Parapat Fadhila, Tri Inda Fadillah Pratiwi S Fatimah Ferdyansyah Hernianti Harun Hidayat, Vabella Maharani Ihlazul Amal Inda Fadhila Rahma, Tri Indra Rizki Hasibuan Indriyani, Heny Irham, Mawaddah Jannaah, Nurul Khoiriyah, Zainab Laylan Syafina Lestari Nasution, Annio Indah Lubis, Gusti Erli Anggi Maidalena Masrifah, Putri Muh. Nurdiansyah Muhammad Arif Muhammad Syahbudi muhammad Syahbudi, muhammad Muliati Mustapa  Khamal  Rokan Mutiara Dewi, Mutiara Nabila Maghfira Nabila, Alya Niatullah Aliyati, Nini Nst, Nur Kamelia Nur Afni Asnia Nurbaiti Nursanti Yanti Nursantri Yanti Nursantri, Yanti Nurul Fadillah Nurwani, Ahmad Dahrul Dalimunthe Pane, Aulia Ramadani Pasaribu, Indriyani Putri Ardyanti, Cici Putri, Melani Adila Putri, Sri Eka Rahmani, Nur Ahmadi Bi Raoda Riski Hidayat, Simanjuntak Sariana Damis Siti Aisyah Sri Ramadhani Suherman, Suherman Sumardi SUSANTI Sutantri, Intan Dinda Syahprya, Widya Dwi Tambunan, Khairina Tuti Anggraini Wahida Hi. Amier Yadi Arodhiskara, Yadi Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yenni Samri Juliati Nst Yudi Bimantaka Zainarti Zuhdi, Muhammad Farhan