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All Journal Jurnal Manajemen Terapan dan Keuangan Ilomata International Journal of Management Ilomata International Journal of Management Indonesian Journal of Innovation Studies Multiverse: Open Multidisciplinary Journal IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JER Journal of Ekonomics, Finance, and Management Studies
Nasution, Yenni Samri Julianti
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Analysis of Financial Accounting Standards for Entities Without Public Accountability Application for Financial Statements at MSME Rahmah Laundry Zulfitri, Sakinah; Syafina, Laylan; Nasution, Yenni Samri Julianti
Ilomata International Journal of Management Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i4.1281

Abstract

This research aims to analyze the application of the Finanscial Accounting Standard of Non-Public Accountability Entities ( SAK ETAP) as the basis in the preparation of financial report at Micro small and Medium Enterprises Rahmah Laundry. The research use a qualitative approach with descriptive analysis methods, Research data collection was carried out through observation, interviews, documentation, and other supporting sources obtained from the research location. This study highlight how Rahmah Laundry compiles there financial statement. The result of the research show the owner has not followed the standards set by Finanscial Accounting Standard of Non-Public Accountability Entities (SAK ETAP) in the recording and compilation of his financial report due to obstacles he faces such as low awareness, skills and knowledge of the owner of Rahmah Laundry about Finanscial Accounting Standard of Non-Public Accountability Entities (SAK ETAP).
Analysis of Financial Accounting Standards for Entities Without Public Accountability Application for Financial Statements at MSME Rahmah Laundry Zulfitri, Sakinah; Syafina, Laylan; Nasution, Yenni Samri Julianti
Ilomata International Journal of Management Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i4.1281

Abstract

This research aims to analyze the application of the Finanscial Accounting Standard of Non-Public Accountability Entities ( SAK ETAP) as the basis in the preparation of financial report at Micro small and Medium Enterprises Rahmah Laundry. The research use a qualitative approach with descriptive analysis methods, Research data collection was carried out through observation, interviews, documentation, and other supporting sources obtained from the research location. This study highlight how Rahmah Laundry compiles there financial statement. The result of the research show the owner has not followed the standards set by Finanscial Accounting Standard of Non-Public Accountability Entities (SAK ETAP) in the recording and compilation of his financial report due to obstacles he faces such as low awareness, skills and knowledge of the owner of Rahmah Laundry about Finanscial Accounting Standard of Non-Public Accountability Entities (SAK ETAP).
Peran Lembaga Zakat dalam Meningkatkan Kesejahteraan Mustahik Mutiari, Pury Sunita; Nasution, Yenni Samri Julianti
Multiverse: Open Multidisciplinary Journal Vol. 3 No. 2 (2024)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/multiverse.v3i2.1601

Abstract

This study aims to analyze the role of zakat institutions in improving the welfare of mustahik (zakat beneficiaries), particularly through the professional and technology-based management and distribution of zakat funds. Zakat, as the third pillar of Islam, holds significant potential for alleviating poverty and enhancing societal welfare. This research examines aspects of zakat management, including collection, distribution, and monitoring, and evaluates their impact on mustahik, particularly in transforming their economic status from recipients of zakat (mustahik) to contributors (muzakki). The study also identifies challenges in zakat management, such as social inequalities, lack of awareness among muzakki, and the critical need for innovation in zakat administration. The findings reveal that structured and innovative zakat management can significantly improve the welfare of mustahik, addressing their moral, social, and economic well-being.
Pengaruh Literasi Zakat, Distribusi Zakat, dan Transparansi Pengelolaan Zakat Terhadap Minat Muzakki di Baznas Deli Serdang Negara, Raja Fadh Kusuma; Nasution, Yenni Samri Julianti
Multiverse: Open Multidisciplinary Journal Vol. 3 No. 2 (2024)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/multiverse.v3i2.1602

Abstract

This study aims to analyze the influence of zakat literacy, zakat distribution, and transparency in zakat management on the interest of muzakki at BAZNAS Deli Serdang. Zakat, as one of the pillars of Islam, plays a crucial role in promoting income redistribution and alleviating poverty. However, low zakat literacy, suboptimal zakat fund distribution, and lack of transparency are factors that affect the willingness of muzakki to channel their zakat through official institutions. This research employs a quantitative associative approach, with data collected through questionnaires and analyzed using multiple linear regression tests. The results reveal that zakat literacy, zakat distribution, and transparency in zakat management have a positive and significant influence on the interest of muzakki. These findings underscore the importance of professional, transparent, and literacy-based zakat management to enhance public trust and participation, thereby supporting zakat's role as a social and economic instrument.
Accounting Information System Analysis on Credit Sales: Analisis Sistem Informasi Akuntansi pada Penjualan Kredit Hayat, Kumala; Nasution, Yenni Samri Julianti; Nurwani, Nurwani
Indonesian Journal of Innovation Studies Vol. 26 No. 3 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i3.1567

Abstract

General Background: Credit sales are a key strategy in the automotive industry to boost sales volume, yet they pose significant challenges in transaction recording and receivables management. Specific Background: PT. Aksara Motor Medan still relies on a semi-manual accounting information system (AIS) for credit sales, leading to delays in reporting and increased credit risk. Knowledge Gap: Few studies have comprehensively examined the link between semi-manual systems and the rise of bad debts in mid-sized automotive companies. Aims: This study aims to analyze the effectiveness of AIS in supporting accurate recording, reporting, and control of credit sales at PT. Aksara Motor Medan. Results: Findings show that the system is suboptimal, with delayed data updates, weak internal controls, and the absence of an automated reminder system for delinquent customers. Novelty: The study proposes the integration of AIS with a risk-based assessment model using the 5C approach and the COSO framework to strengthen control and risk management. Implications: Full digitalization, structured staff training, automated notifications, and data-driven credit evaluation are recommended to improve operational efficiency and minimize bad debt risks.Highlight : The system is semi-manual, causing reporting delays and credit risk. Arrears rose from 15% to 23.8% in six months. Full digitalization and 5C-based risk analysis are recommended. Keywords : Accounting System, Credit Sales, Bad Debts, Internal Control, Aksara Motor
PENINGKATAN AKUNTABILITAS PENGELOLAAN DANA JAMINAN KESEHATAN NASIONAL DI PUSKESMAS DESA BIRU KABUPATEN TAPANULI SELATAN Batubara, Efrida Handayani; Kusmilawaty, Kusmilawaty; Nasution, Yenni Samri Julianti
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 03 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i03.48494

Abstract

Dana Jaminan Kesehatan Nasional (JKN) merupakan komponen esensial dalam penyelenggaraan pelayanan kesehatan dasar. Namun, pengelolaan dana tersebut di Puskesmas Desa Biru masih menghadapi berbagai kendala, terutama dari aspek akuntabilitas yang memerlukan perhatian serius. Penelitian ini bertujuan untuk mengkaji strategi-strategi yang dapat diterapkan guna memperkuat transparansi pengelolaan anggaran JKN di Puskesmas Desa Biru. Penelitian menggunakan pendekatan kualitatif deskriptif dengan desain studi kasus. Teknik pengumpulan data meliputi wawancara mendalam, observasi langsung, dan studi dokumentasi. Analisis data dilakukan secara kualitatif melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa meskipun Puskesmas telah menerapkan sistem akuntansi akrual sesuai peraturan pemerintah, implementasinya belum optimal. Kendala utama yang diidentifikasi meliputi keterbatasan sumber daya manusia yang kompeten, kurangnya pengetahuan teknis akuntansi, akses internet yang terbatas, sistem pelaporan yang belum memadai, serta minimnya pengawasan internal yang efektif. Penelitian ini memberikan kontribusi unik dengan meneliti secara langsung kondisi Puskesmas di daerah terpencil yang jarang menjadi fokus kajian akademik. Temuan menunjukkan fenomena perawat yang merangkap sebagai bendahara tanpa latar belakang keahlian akuntansi yang memadai. Hasil penelitian mengungkap bagaimana permasalahan sumber daya manusia, keterbatasan infrastruktur internet, dan lemahnya sistem pengawasan saling berinteraksi memperburuk kualitas pengelolaan dana JKN. Penelitian ini juga menawarkan solusi praktis berupa program pelatihan khusus dan implementasi sistem digitalisasi yang dapat diadaptasi untuk Puskesmas lain dengan kondisi serupa.
Analisis Rasio Profitabilitas dan Likuiditas untuk Menilai Kinerja Keuangan pada PT. Bukaka Teknik Utama Tbk Tahun 2018-2022 Putri, Selvina; Nasution, Yenni Samri Julianti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (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.v5i3.790

Abstract

This study aims to analyze the financial performance of PT. Bukaka Teknik Utama Tbk, with a focus on profitability and liquidity ratios during the period 2018-2022. The method used is descriptive with a quantitative approach. This research aims to assess the company's ability to generate profits, meet short-term obligations, and improve its liquidity. The research findings indicate an improvement in profitability over the years, with an average net profit margin of 10.72%. However, operational efficiency remains a concern with an average gross profit margin of 16.95%. While PT. Bukaka Teknik Utama Tbk achieves an average return on assets (ROA) of 9.51%, the average return on equity (ROE) is 17.82%. Additionally, liquidity ratios, including the current ratio, quick ratio, and cash ratio, need to be evaluated to gain a better understanding of the company's financial condition. This study aims to provide deeper insights into the company's financial performance and recommend appropriate improvement measures. Keywords: Profitability, Liquidity, Financial Performance
Analisis Rasio Profitabilitas dan Likuiditas untuk Menilai Kinerja Keuangan pada PT. Bukaka Teknik Utama Tbk Tahun 2018-2022 Putri, Selvina; Nasution, Yenni Samri Julianti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (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.v5i3.790

Abstract

This study aims to analyze the financial performance of PT. Bukaka Teknik Utama Tbk, with a focus on profitability and liquidity ratios during the period 2018-2022. The method used is descriptive with a quantitative approach. This research aims to assess the company's ability to generate profits, meet short-term obligations, and improve its liquidity. The research findings indicate an improvement in profitability over the years, with an average net profit margin of 10.72%. However, operational efficiency remains a concern with an average gross profit margin of 16.95%. While PT. Bukaka Teknik Utama Tbk achieves an average return on assets (ROA) of 9.51%, the average return on equity (ROE) is 17.82%. Additionally, liquidity ratios, including the current ratio, quick ratio, and cash ratio, need to be evaluated to gain a better understanding of the company's financial condition. This study aims to provide deeper insights into the company's financial performance and recommend appropriate improvement measures. Keywords: Profitability, Liquidity, Financial Performance
The Influence of Religiousity and Income on Zakat Awareness and Interest in Paying Zakat Adilla, Nur; Nasution, Yenni Samri Julianti; Sugianto, Sugianto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 4 No 1 (2021): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v4i1.1387

Abstract

Zakat given to mustahiq will play a role as a supporter of their economic improvement if it is consumed in productive activities. The utilization of productive zakat has a concept of careful planning and implementation, such as examining the causes of poverty, lack of working capital, and lack of employment opportunities. Therefore, zakat has a very strategic role in poverty alleviation efforts or economic development. This study is a descriptive quantitative study that examines the independent, dependent, and intervening variables related to the influence of religiousity and income on interest in paying directly and indirectly through zakat awareness of zakat. Located at LAZ Nurul Hayat Medan using as many as 100 mustahiq. The results of the research show that the variables of religiousity and income affect the interest in paying zakat directly or indirectly through zakat awareness at LAZ Nurul Hayat Medan.
Analisis Penerapan Akuntansi Wakaf Berdasarkan PSAK 112 pada BAZNAS Sumatera Utara Utami, Dita Sri; Nasution, Yenni Samri Julianti
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.2063

Abstract

This study aims to analyze the implementation of waqf accounting based on Statement of Financial Accounting Standards (PSAK) 112 at the National Amil Zakat Agency (BAZNAS) of North Sumatra Province. PSAK 112 specifically regulates the recognition, measurement, presentation, and disclosure of waqf transactions, including cash waqf as well as movable and immovable assets. The research method employed is a qualitative approach using interviews, documentation, and literature studies as data collection techniques. The findings reveal that BAZNAS North Sumatra has conducted accounting records and reporting related to waqf, but the implementation has not yet fully complied with PSAK 112. Several aspects, such as the disclosure of separate waqf financial statements, the presentation of waqf assets, and the recognition of economic benefits from waqf management, still require improvements to align with applicable sharia accounting standards. This study contributes by providing empirical evidence regarding waqf accounting practices in zakat management institutions and serves as input for BAZNAS to enhance transparency and accountability in waqf management in the future.
Co-Authors Adilla, Nur Asra, M Rifki Batubara, Efrida Handayani Hayat, Kumala Kusmilawaty, Kusmilawaty Laylan Syafina Muhammad Lathief Ilhamy Nasution Mutiari, Pury Sunita Negara, Raja Fadh Kusuma Nurwani Nurwani, Nurwani Putri, Selvina Sugianto Sugianto Utami, Dita Sri Zulfitri, Sakinah