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All Journal Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam JURNAL PENDIDIKAN TAMBUSAI
Saputra, M. Ilham
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Humanities Decision Sciences, Operations Research & Management Social Sciences

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Pengaruh Kepatuhan Standar Akuntansi dan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Puskesmas BLUD di Lingkungan Dinas Kesehatan Kabupaten Deli Serdang Saputra, M. Ilham; Nasution, Juliana
Jurnal Pendidikan Tambusai Vol. 6 No. 1 (2022): 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v6i1.3586

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepatuhan standar akuntansi, teknologi informasi terhadap kualitas laporan keuangan puskesmas BLUD dilingkungan dinas kesehatan kabupaten deli serdang. Jenis penelitian yang digunakan adalah kuantitatif dengan pendekatan survei. Populasi dalam penilitian ini adalah 15 puskesmas BLUD dilingkungan dinas kesehatan kabupaten deli serdang. Sampel dalam penelitian ini adalah 30 responden yaitu bendahara, penjabat keuangan BLUD dan staff penjabat keuangan BLUD dipuskesmas BLUD dilingkungan dinas kesehatan kabupaten deli serdang. Teknik analisis data yang digunakan adalah uji validitas dengan menggunakan korelasi pearson product moment dan uji reliabilitas menggunakan cronbach alpha. Uji hipotesis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa kepatuhan standar akuntansi, berpengaruh positif terhadap kualitas laporan keuangan puskesmas BLUD dilingkungan dinas kesehatan kabuputaten deli serdang. Dan teknologi informasi tidak berpengaruh signifikan terhadap kualitas laporan keuangan puskesmas BLUD dilingkungan dinas kesehatan kabupaten deli serdang.
The Impact of Traditional Market Relocation on Traders' Income (Case Study at Kampung Lalang Market) Saputra, M. Ilham; Sembiring, Rahmad
Li Falah: Journal of Islamic Economics and Business Vol. 10 No. 1 (2025): June 2025
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v10i1.12106

Abstract

This study analyses the impact of the relocation of Kampung Lalang Market on traders' income, focusing on changes before and after the market relocation. The research aims to identify the factors influencing income variation and evaluate the extent to which relocation affects business sustainability. The study employs a qualitative method with a descriptive approach, directly collecting primary data in the field. Data collection techniques include observation, interviews, and documentation. The study found that most traders experienced a decline in income after the relocation, while some reported an increase in income. Key factors influencing income include the location of the new market, facilities, consumer behaviour, traders' adaptability, and government policies. Additionally, the study highlights that inadequate planning and a lack of post-relocation support from the government hinder business sustainability. The study concludes that careful planning and strong post-relocation support are essential to increasing traders' income and ensuring the long-term sustainability of their businesses. These findings have theoretical and practical implications, providing policymakers with insights into the importance of strategic market relocation planning and practical recommendations for traders adapting to new market conditions.
Co-Authors , Rahmad Sembiring Juliana Nasution