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All Journal JURNAL KEBANGSAAN PASAI MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) Moneter : Jurnal Akuntansi dan Keuangan Jurnal Sinar Manajemen Ekonis : Jurnal Ekonomi dan Bisnis Jurnal Vokasi International Journal of Health, Economics, and Social Sciences (IJHESS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceeding Applied Business and Engineering Conference Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Prosiding Seminar Nasional Rekayasa Teknologi Industri dan Informasi ReTII Journal Of Artificial Intelligence And Software Engineering International Journal of Technology and Education Research
Muhammad Arifai
Politeknik Negeri Lhokseumawe
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Penggunaan Model Aplikasi SIAPIK berbasis Android dalam penyusunan Laporan Keuangan UMKM Muhammad Arifai
Journal of Artificial Intelligence and Software Engineering Vol 2, No 2 (2022)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/jaise.v2i2.3906

Abstract

Penelitian ini bertujuan untukmengetahui hasil penyusunan laporan keuanganmodelaplikasi Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (SIAPIK) yang berbasis android dalammenghasilkanlaporan keuangan yang informatif dan akuntabel sesuai dengan standar akuntansi untuk EMKM. Studi ini dilakukan pada  UMKMCahaya Collection Lhokseumaweyang selama ini hanya melakukan pencatatansederhanapada buku kas dan tidak terinci dengan jelas. Hasil dari penelitian dapat digunakan untuk membantuUMKMdalam melakukan pencatatan akuntansi serta menyusunpelaporan keuangan yang sesuai dengan aturan yang berlaku. DampaknyaUMKMdapat merencanakanlaba yang dihasilkanuntuk periode yang akan datang. Jenis penelitian ini adalah penelitian terapan. Metode penelitian yang digunakanyaitu metode bersifat deskriptif yang menerangkan hasil penyusunan dengan tepat melaluidata yang mendukungdariwawancara, kepustakaan (libraryreview)dan dokumentasi berupa laporan keuangan. Data yang digunakan oleh penulis untuk menyusun laporan keuangan yaitu bulan Desember 2019. Hasil penelitianini menunjukkan terdapat perbedaaan yang signifikan hasil penggunaan model SIAPIK dalam penyusunan laporan keuangan tahunan UMKM AbstractThis study aims to determine the results of financial reports preparation using android based by application model of Financial Information Recording Application (SI APIK) in compiling the financial reports that drawing informative and accountable information in accordance with accounting standards for EMKM. This study was conducted on the UMKM Cahaya Collection Lhokseumawe, which so far has only kept simple records in the cash book and is not clearly detailed. The results of study can be used to assist UMKM in carrying out accounting records and compiling financial reports in accordance with applicable regulations. The impact of UMKM can plan the profits generated for the coming period. This type of research is applied research. The research method used is a descriptive method that explains the results of the preparation properly through supporting data from interviews, literature (library review) and documentation in the form of financial reports. The data used by the authors to compile financial reports is December 2019. The results of this study indicate that there are significant differences in the results of after using the SIAPIK model in preparing the UMKM annual financial reports.
The Effect of Working Capital on the Profitability of Pharmaceutical Companies Listed in the Indonesia Sharia Stock Index (ISSI) Meilvinasvita, Dwi; Arifai, Muhammad; Zulkarnaini, Zulkarnaini; Diana, Diana
ABEC Indonesia Vol. 12 (2024): 12th Applied Business and Engineering Conference
Publisher : Politeknik Negeri Bengkalis

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

Abstract

The purpose of this paper is to examine the factors affecting profitability of pharmaceutical company inIndonesia. This research is based on three independent variables that were empirically examined for working capitalrelationship with profitability. These variables are Cash Turn Over, Receivable Turn Over, Inventory Turn Over. Data offive pharmaceutical companies listed on in the Indonesia Sharia Stock Index covering the period of 2018–2023 wereextracted from companies’ annual reports. The findings of this research show that cash turnover, accounts receivableturnover and inventory turnover simultaneously influence profitability. Partially, cah turnover does not have a significanteffect on profitability. Meanwhile, receivables turnover and inventory turnover have a significant effect on profitability,with a coefficient of determination (R2) of 72,8%. The results provide a basis for future research in this field and caninform decision-making for pharmaceutical firms looking to improve their financial performance.pharmaceutical firmslooking to improve their financial performance.
Implementation of the Least Square Method in the Work Plan and Budget Application (SIREKA) at Politeknik Negeri Lhokseumawe Rizqillah, Rizqillah; Arhami, Muhammad; Abdi, Musta’inul; Arifai, Muhammad; Meilvinasvita, Dwi
Journal of Artificial Intelligence and Software Engineering Vol 5, No 1 (2025): March
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/jaise.v5i1.6654

Abstract

Every year, all units at the Lhokseumawe State Polytechnic (PNL) are required to plan activity plans and budgets (RKA). This includes Library units, Departments, SPI, P3M, P4M, and other units. However, the process of planning activities to budget realization still depends on Drive services, causing complexity and lack of coordination in managing data. To overcome this problem, a solution is needed in the form of SIREKA (Work Plan and Budget Management Information System). In this application, the least squares method is used as a prediction tool for activity budget data. From the results of the calculations carried out, it is known that the least squares method has a high level of accuracy of 97.71% with a MAPE value of 2.29%, so this method is considered successful. The implementation of SIREKA has been successful in overcoming RKA obstacles in PNL, as well as providing budget predictions that are useful for decision making. SIREKA has proven itself to be a solution that has a positive impact on the Politeknik Negeri Lhokseumawe.
Analisis Permasalahan Pelaporan Keuangan Dana Gampong Pada Gampong Meunasah Mesjid Kota Lhokseumawe Arifai, Muhammad; Dani, Teuku Fakhrial; Faisal, Faisal; Yolanda, Dewi
Jurnal Vokasi Vol 1, No 1 (2017): April
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (161.178 KB) | DOI: 10.30811/vokasi.v1i1.518

Abstract

Praktik pembukuan bendahara gampong menjadi sarana penting untuk mengungkapkan informasi secara akurat dan transparan. Perubahan tata kelola keuangan gampong yang menempatkan peran aktif aparatur desa dilihat sebagai persoalan yang menarik untuk diteliti dikarenakan kewajiban yang diemban oleh aparatur gampong tidak hanya berdampak pada pembangunan masyarakat gampong namun juga memberikan efek negatif terhadap praktik korupsi dan penyalahgunaan anggaran di gampong. Penelitian ini bertujuan untuk menganalisis permasalahan pembukuan dana gampong pada gampong Mesjid Puenteut Kota Lhokseumawe, sebagaimana yang diamanat dalam Qanun No. 5 Tahun 2003 dan Permendagri nomor 113 tahun 2014 tentang pelaksanaan tata pemerintahan gampong yang mandiri dan pengelolaan keuangan desa. Penelitian ini menggunakan pendekatan kualitatif model analisis simulasi dengan sampel aparatur Gampong Mesjid Puenteut Kota Lhokseumawe. Hasil penelitian menunjukkan bahwa masih terdapat permasalahan yang sangat teknis dalam penatabukuan akuntansi gampong sesuai dengan standar akuntansi desa. Hal ini sejalan dengan eksekusi anggaran yang bersumber dari dana desa, alokasi dana gampong, bagi hasil pajak daerah serta sisa pembayaran tahun lalu sebanyak Rp 1.697.010.354 yang dilihat masih terdapat kesalahan baik disengaja maupun tidak disengaja. Hasil penelitian ini memberikan implikasi pada masih rendahnya pemberdayaan gampong yang selama ini telah dilaksanakan oleh Badan Pemberdayaan Masyarakat Kota Lhokseumawe beserta pihak lain yang terlibat sehingga diperlukan adanya penanganan berkelanjutan dalam bentuk pendampingan.Kata Kunci: Bendaharawan Gampong, Anggaran Pendapatan dan belanja Gampong, Laporan keuangan
Structured Literature Analysis on Sustainability Report Disclosure in Public Sector Organizations Arifai, Muhammad; Mariana, Mariana; Fahlevi, Heru; Indriani, Mirna; Darwanis, Darwanis
MIX: JURNAL ILMIAH MANAJEMEN Vol 15, No 2 (2025): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2025.v15i2.009

Abstract

Objectives: This study examines the adoption of sustainability reporting in Public Sector Organizations (PSOs), focusing on (1) stakeholder expectations, (2) implementation challenges, and (3) the impact on accountability and value creation. It also identifies existing gaps in sustainability reporting frameworks and provides strategic recommendations to enhance transparency and effectiveness in public sector sustainability disclosures.Methodology: A Structured Literature Review (SLR) was conducted on 97 articles from Scopus (1990–2024), selected using keywords such as "sustainability reporting," "public sector," "GRI framework," and "public sector organizations." Inclusion criteria ensured relevance to the public sector and methodological diversity. The articles were categorized by sustainability focus, country, research methods, and theoretical frameworks. This approach enabled the identification of research trends, key gaps, and best practices to support policy improvements in sustainability reporting.Findings: The review reveals that (1) research on sustainability reporting in PSOs is still limited and predominantly conducted in developed countries, (2) there is an increasing trend in sustainability reporting driven by demands for greater transparency and accountability, (3) major challenges include inconsistencies in reporting frameworks, varied stakeholder expectations, and difficulties integrating sustainability metrics, and (4) adoption is influenced by regulatory environments, political commitment, and resource availability. Although digital reporting tools are emerging, standardization and performance measurement issues remain unresolved.Conclusion: Despite progress, sustainability reporting in PSOs suffers from a lack of consistency, comparability, and stakeholder engagement. To improve credibility and effectiveness, harmonized standards, stronger regulatory oversight, and capacity-building initiatives are essential. Addressing these gaps will enhance accountability and foster long-term value creation in the public sector.
Analysis of Appropriate Technology Implementation in Efforts to Increase Rice Paddy Production in Cialam Jaya Village, Konda Sub-district Muhammad Arifai; Surni; Fahria Nadiryati Sadimantara
International Journal of Technology and Education Research Vol. 3 No. 03 (2025): July - September, International Journal of Technology and Education Research (
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v3i03.2037

Abstract

This study aims to analyze the efficiency level of the application of appropriate technology in increasing the production of paddy rice in Cialam Jaya Village, Konda District. Population is a generalization area consisting or objects/subjects that have certain quantities and characteristics set by researchers to study and then draw conclusions (Sugiyono, 2016). The population in this study was a group of rice farmers in Cialam Jaya Village, South Konawe Regency, totaling 20 farmers. Data analysis used is regression analysis with the Cobb-Douglas production function model to determine the effect of X on Y, using the Program for Social Science (SPSS). While to determine the level of efficiency in this study we use the Frontier program. technically this study has been fairly efficient where the smallest estimated efficiency value is 0.736 or 73% and for the largest value is 0.958 or 96%. This can be considered efficient if the value is > 0.7 in the form of a percentage of 70%
PUBLIC SECTOR ACCOUNTING REFORM: A SYSTEMATIC LITERATURE REVIEW Mariana Mariana; Diana, Diana; Arifai, Muhammad; Jannah, Miftahul
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Juli
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i2.320

Abstract

This study aims to identify and categorize key findings in the literature related to public sector accounting reform, analyze the challenges and impacts of implementing accrual-based accounting, and formulate research directions and policy recommendations. The method employed is a Systematic Literature Review (SLR) of 10 national and international scholarly articles published between 2018 and 2023. The findings reveal that the implementation of accrual accounting in the public sector faces various challenges, including institutional barriers, bureaucratic resistance, dual reporting burdens, and a lack of digital infrastructure. Nevertheless, this reform also offers potential improvements in transparency, accountability, and efficiency in public financial management. This review recommends strengthening human resource capacity, integrating information systems, a phased transition approach, and harmonizing central and regional policies to support effective and sustainable accrual implementation.
ENHANCING UTILIZATION OF HEALTH FUNDS INSURANCE THROUGH THE ACCOUNTABILITY CONTROL MODEL Muhammad Arifai; Zulkarnaini; Dwi Melvinasvita; Yeni Irawan; Mukhlisul Muzahid
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 2 (2023): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i2.1142

Abstract

The Aceh People's Health Insurance Fund (known as JKA, JaminanKesehatan Aceh) is an investment by the Aceh’s Government in the public health sector that requires continuous monitoring and control to ensure the provision of quality medical services. This study aims to develop an accountability control model in the strategic resource management of JKA, which is considered appropriate to identify the suitable and efficient level of control in managing JKA funds by hospitals in Aceh. The research framework is developed based on theoretical arguments emphasizing the need to utilize an appropriate control model that focuses on monitoring the responsiveness of health care providers to the expectations, desires, and demands of health service users. Additionally, the study also tracks financial and non-financial administration compliance aspects, as well as the achievement of stakeholder missions in the utilization of JKA funds. Despite the integration of JKA funds with the National Health Insurance program under the Social Security Administrating Body, service issues persist, and potential for improvement remains. In this study, the Performance Measurement System (PMS) control model is employed as a moderator of the JKN-JKA hospital control system, which consists of two strategic resources, namely human resource control and physical resource control, with a focus on JKA utilization performance. The utilization of the control model is categorized into two continuums, namely diagnostic control and interactive control. Respondent data were obtained through purposive sampling based on the research objectives. The sample for this research comprises hospitals, health centers, clinics, and optical facilities providing JKA health services in North Aceh and Lhokseumawe City. The study results provide empirical evidence that the utilization of a diagnostic and interactive control model enhances the performance of JKA fund utilization. This finding implies the applicability of the PMS control model for health service providers in Aceh.
STIMULATING THE MSME PERFORMANCE MONITORING SYSTEM THROUGH IMPROVING PERFORMANCE AND IMPLEMENTING CREATIVE ECONOMICS Zulkarnaini; Zulfikar; Muhammad Arifai; Kheriah; Lakharis Inuzula; Julia Alfianti; Reynold Herwinsyah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 1 (2024): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i1.1408

Abstract

Micro, Small and Medium Enterprises (MSMEs) are a symbol of the strength of a region that must be developed. To support the development of MSMEs which continue to grow, various strategies are needed, especially how to encourage effective and efficient performance improvement. If these conditions can be implemented well, the development of MSMEs will facilitate the monitoring system for MSME performance by regional governments as an important part of improving regional performance, in this case the Department of Industry, Trade, Cooperatives and MSMEs. Apart from that, the consequences will have a direct impact on increasing regional economic value, especially on the growth of the creative economy which arises from the growth of MSMEs based on local wisdom, namely sharia-based. Therefore, it is very necessary to innovate policies by regional governments as an effort to accelerate regional economic development. This research is empirical research through a conclusive research design, namely by using data analysis using the Confirmatory Factor Analysis (CFA) method with the aim of seeing the advantages or strengths of each dimension of the MSME performance variables and the implementation of a sharia-based creative economy. The population that will be taken is all MSMEs in Lhokseumawe City based on data sources from the Department of Industry, Trade, Cooperatives and UMKM as the authority to supervise or monitor the performance of MSMEs. The sample determination method uses simple random sampling using the Isacc & Michael Table technique . The research results explain that the performance of MSMEs has the greatest contribution when compared to the implementation of a sharia-based creative economy in the Lhokseumawe City area. The results of the research prove that there is a need for regional government policy innovation, in this case the Department of Industry, Trade, Cooperatives and MSMEs, especially regarding monitoring and stimulating the performance of MSMEs through the existence of programs that encourage increasing the application of a creative economy based on local wisdom so that regions have advantages as a basis for implementing sharia Islam in Aceh Province.
ENVIRONMENTAL DISCLOSURE IN LOCAL GOVERNMENT FINANCIAL REPORTS: A SYSTEMATIC LITERATURE REVIEW Firdaus, Anhar; Arifai, Muhammad; Mariana, Mariana; Fahira, Annisa; Silvia, Intan; Azaria, Putri Syaikah; Azzahra, Rahma
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Juli
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v3i2.366

Abstract

This study aims to analyze the factors influencing the quality and disclosure level of local government financial statements as well as environmental accounting practices in the public sector. The research employs a Systematic Literature Review (SLR) method by reviewing 30 national and international scholarly articles from 2012 to 2024 sourced from databases such as DOAJ, Sinta, and Google Scholar. The findings reveal that the quality of financial statements is affected by human resource capacity, information technology utilization, and internal control systems. Meanwhile, environmental disclosure tends to improve with the adoption of green accounting, strengthened environmental ethics, and increasing public accountability demands. Furthermore, transparent and accountable financial reporting contributes to sustainable governance.
Co-Authors AA Sudharmawan, AA Abdi, Musta’inul Aini, Kuratul Al Hussein Flowers Rizqi Anhar Firdaus Firdaus Arhami, Muhammad Azaria, Putri Syaikah Azzahra, Rahma Chilshi, Indrya Dani, Teuku Fakhrial Darwanis Darwanis Diana Diana Diana Diana Diana Hasan Dwi Melvinasvita Erlandi, Muhammad Fahira, Annisa Fahria Nadiryati Sadimantara Faisal Faisal Fakhruddin Fakhruddin Gunawan Gunawan Hamdi Hamdi Heru Fahlevi, Heru Hery Widijanto Ibnu Hibban, Muhammad Julia Alfianti Kheriah LAKHARIS INUZULA Laksono Trisnantoro M. Nasir Mariana Mariana Mariana Mariana Marina, Rani Marjuliati Harahap Meilvinasvita, Dwi Miftahul Jannah Mirna Indriani Muhammad Nasir Mukhlis Mukhlis Mukhlisul Muzahid Mustaking, Mustaking Najmiah, Najmiah Nurjannah Nurjannah Nurwijayanti Reynold Herwinsyah Rizqillah, Rizqillah Roja, Delga Said Herry Syafrijal Silvia, Intan Surni T Fakhrial Dani T. Mustaqim Tasya Chairina Teuku Mustaqim Yeni Irawan Yolanda, Dewi Zuarni Zuarni Zulfikar