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Analisis Digitalisasi Sistem Informasi Akuntansi, Kompetensi Operator, dan Pengendalian Internal terhadap Akurasi Laporan Penjualan Tunai BBM SPBU 14.205.1135 Lubuk Pakam Haikal Dzikri Daulay; Muhammad Syukri Albani Nasution; Nur Ahmadi Bi Rahmani
Jurnal Simki Economic Vol 9 No 2 (2026): Volume 9 Nomor 2 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i2.1569

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan digitalisasi sistem informasi akuntansi, kompetensi operator, dan pengendalian internal dalam meningkatkan akurasi laporan penjualan tunai BBM pada SPBU 14.205.1135 Lubuk Pakam. Latar belakang penelitian menunjukkan masih adanya ketidaksesuaian laporan penjualan, kesalahan input data, serta lemahnya verifikasi internal akibat penggunaan sistem semi-digital. Penelitian ini menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa digitalisasi sistem akuntansi telah membantu meningkatkan akurasi pencatatan transaksi, tetapi belum optimal karena masih adanya proses pencatatan manual. Kompetensi operator juga memengaruhi tingkat akurasi laporan karena pengetahuan teknologi dan akuntansi dasar masih terbatas. Pengendalian internal telah berjalan, namun membutuhkan penguatan terutama pada aspek verifikasi dan pemisahan tugas. Penelitian ini menyimpulkan bahwa ketiga variabel tersebut saling berhubungan dalam mewujudkan laporan penjualan tunai BBM yang akurat dan andal.
The Influence of Consumer Knowledge and Product Quality Perception on Korean Beauty Product Purchase Decisions Aprilina Putri; Nur Ahmadi Bi Rahmani; Maidalena Maidalena; Saidina Putri
Proceeding International Conference on Islamic Economics Community Services (ICIECS) Vol 1 (2023): Proceeding International Conference on Islamic Economics Community Services
Publisher : Universitas Islam Negeri Sumatera Utara

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Abstract

This study examines the relationship between the foreign brand halo effect and beauty consciousness on self-brand connection in beauty consumption. The research also investigates the moderating role of age in this relationship. Data were collected through an online survey focusing on two beauty brands from South Korea (K-beauty). The results of this study contribute to the literature on consumer-brand relationships and international marketing. There were no differences between young adult female consumers and more mature adult female consumers in the influence of beauty consciousness on self-brand connection. However, there were substantial differences between the two consumer groups in the influence of the foreign brand halo effect on self-brand connection. Additionally, the halo effect showed the greatest impact on the willingness to pay more. Consumers are also willing to pay more for brands from countries with a positive image..
Social Media, Influencers and FOMO : Key Drivers of Generation Z’s Cryptocurrency Investment Behavior Laury Khana Agricha Irti; Afriza Amir; Nur Ahmadi Bi Rahmani
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 5 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9119

Abstract

This study aims to analyze the influence of social media, influencers, and the fear of missing out (FOMO) phenomenon on cryptocurrency investment decisions. In the digital era, social media has become a key channel for information and communication, including in finance and investment. Influencers on platforms such as Instagram, Twitter, YouTube, TikTok, and Facebook often serve as sources of investment recommendations, particularly among Generation Z. At the same time, FOMO drives Generation Z to make investment decisions out of fear of being left behind by emerging trends. This research employs a quantitative method by distributing questionnaires to Generation Z respondents in Medan. The findings reveal that social media, influencers, and FOMO significantly affect investment decisions, with social media exerting the strongest influence in shaping quick and high-risk choices. Overall, the study shows that Generation Z’s cryptocurrency investment decisions are more emotionally driven—through social media, influencers, and FOMO—than based on rational information.
Global Macroeconomic Drivers of Gold Prices: The Impact of Inflation, USD Exchange Rate, and Crude Oil Prices Herman Herman; Antony Wijaya; Afriza Amir; Nur Ahmadi Bi Rahmani
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

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Abstract

  This study aims to examine the influence of the inflation rate, the US dollar exchange rate, and global oil prices on world gold prices. Using a quantitative approach with secondary time-series data, the analysis was carried out through multiple linear regression to identify both partial and simultaneous effects of the selected macroeconomic variables. The findings indicate that the inflation rate does not have a significant impact on gold prices. In contrast, the US dollar exchange rate shows a positive and significant relationship with gold prices, suggesting that fluctuations in the value of the dollar play an important role in shaping global gold market movements. Meanwhile, global oil prices are found to have no significant partial effect on gold prices. Furthermore, when examined simultaneously, the three macroeconomic variables do not exhibit a collective influence on world gold prices. These results highlight the dominant role of currency dynamics compared to inflationary conditions and oil price fluctuations in determining gold price behavior during the observed period.
Analysis of the Role of Investment in Economic Development Policy in the Tourism Sector in Deli Serdang Regency Ummu Hany Miftaloka; Imsar; Nur Ahmadi Bi Rahmani
Amkop Management Accounting Review (AMAR) Vol. 6 No. 1 (2026): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v6i1.3659

Abstract

This study aims to analyze the role of investment in economic development policies in the tourism sector in Deli Serdang Regency and its empowerment towards regional economic growth from an Islamic economic perspective. The research method used is a qualitative descriptive analytical approach utilizing secondary data from the Central Statistics Agency (BPS), the Tourism Office, and the Investment and One-Stop Integrated Services Office (DPMPTSP) of Deli Serdang Regency for the 2015–2024 period. The results show that tourism investment contributes positively to increasing Gross Regional Domestic Product (GRDP), creating jobs, and strengthening the creative economy of local communities. Programs such as the Kamu Market in Denai Lama Village and the development of Sibolangit nature tourism are examples of the successful synergy between investment policies and community economic empowerment. However, the effectiveness of the policy still faces obstacles in the aspects of inter-agency coordination, equitable distribution of investment between regions, and limited human resource capacity. From an Islamic economic perspective, tourism investment must be based on the principles of maslahah, 'adl (justice), and tawazun (balance) so that economic development does not only focus on material growth, but also ensures social welfare and environmental sustainability. The concept of khalifah fil ardh (vicegerent) emphasizes humanity's responsibility as stewards of the earth to ensure sustainable and ethical investments. Therefore, investment policy strategies in the tourism sector need to be directed at strengthening sustainable tourism investments based on Islamic values ​​to create inclusive, equitable, and environmentally just economic growth
Digital Business Transformation in Response to Global Business Dynamics at Mochi Mami MSMEs Bunga Amirah; Kusmilawaty Kusmilawaty; Nur Ahmadi Bi Rahmani
International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i2.2083

Abstract

Global economic uncertainty and raw material inflation challenge the sustainability of conventional culinary MSMEs. This study examines the digital business model transformation of Mochi Mami using the Business Model Canvas (BMC) framework and the Zero Marginal Cost Society paradigm. A qualitative case study approach was employed, with data collected through in-depth interviews with the business owner and 10 participants of the online recipe class, complemented by sales documentation and social media observations. The findings reveal a fundamental transformation from a product-based business to a knowledge-based business through digital recipe education. This strategy enabled the business to attract more than 6,000 participants within one year and expand its market to Malaysia, Vietnam, and the Philippines while significantly reducing dependence on fluctuating raw material costs. The transformation also strengthened business resilience by creating a scalable digital learning ecosystem with near-zero marginal costs. This study contributes to the literature by demonstrating how digital knowledge assets can serve as an alternative business model for culinary MSMEs to enhance sustainability and competitiveness. Practically, the findings provide a strategic reference for MSMEs seeking to improve resilience through digital business model innovation in the digital economy era.  
Analisis Risiko Reputasi Bank Syariah Indonesia Akibat Gangguan Layanan Digital Terhadap Kepercayaan Nasabah (Studi Nasabah BSI Di Kota Medan) Yusliani; Nur Ahmadi Bi Rahmani; Waizul Qarni
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.16148

Abstract

Transformasi digital pada perbankan syariah memberikan kemudahan dalam pelayanan kepada nasabah, tetapi di sisi lain juga menghadirkan risiko, salah satunya risiko reputasi akibat gangguan layanan digital. Penelitian ini bertujuan untuk menganalisis risiko reputasi Bank Syariah Indonesia (BSI) akibat gangguan layanan digital serta dampaknya terhadap kepercayaan nasabah di Kota Medan. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Informan penelitian berjumlah delapan orang yang dipilih secara *purposive* berdasarkan kriteria sebagai nasabah aktif BSI, menggunakan layanan BSI Mobile atau BYOND by BSI, serta pernah mengalami gangguan layanan digital. Data diperoleh melalui wawancara mendalam, observasi, dan dokumentasi, kemudian dianalisis menggunakan model interaktif Miles, Huberman, dan Saldaña melalui tahapan kondensasi data, penyajian data, serta penarikan dan verifikasi kesimpulan. Hasil penelitian menunjukkan bahwa gangguan layanan digital berupa kesulitan mengakses aplikasi, kegagalan *login*, transaksi tertunda, dan layanan yang tidak dapat digunakan berdampak pada aktivitas transaksi serta persepsi nasabah terhadap kualitas layanan BSI. Gangguan tersebut berpotensi menimbulkan risiko reputasi, tetapi dampaknya terhadap kepercayaan nasabah berbeda-beda. Sebagian informan mengalami penurunan kepercayaan, sedangkan sebagian lainnya tetap mempertahankan kepercayaan terhadap BSI. Upaya perbaikan sistem dan respons BSI dinilai berperan dalam mempertahankan kepercayaan nasabah, meskipun masih diperlukan peningkatan stabilitas sistem, kecepatan pemulihan, keamanan, dan komunikasi yang lebih jelas. Penelitian ini menunjukkan bahwa pengelolaan risiko reputasi dalam transformasi digital perlu didukung oleh peningkatan kualitas layanan, penguatan sistem teknologi, pemulihan gangguan yang efektif, dan komunikasi yang responsif kepada nasabah.
Analysis of Factors Influencing Consumer Preferences for Halal Products (A Case Study of Tanjung Morawa Market, Deli Serdang) M Daffa Raihan Buulolo; Yenni Samri Juliati Nasution; Nur Ahmadi Bi Rahmani
Social Science Academic Vol. 4 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ssa.10578

Abstract

This study aims to analyze the effects of halal labels, lifestyle, and income on consumer preferences. A quantitative approach was employed using multiple linear regression analysis. Data were collected through questionnaires from 100 respondents and analyzed using SPSS 25. The validity test indicated that all questionnaire items were valid, with r-count values exceeding the r-table value of 0.196. The reliability test showed that all variables had Cronbach’s Alpha values above 0.60, confirming instrument reliability. The classical assumption tests demonstrated normally distributed data (Monte Carlo Sig. = 0.360 > 0.05), no multicollinearity, and no heteroscedasticity. The regression equation was Y = 7.091 + 0.248X1 + 0.337X2 + 0.111X3. The F-test indicated that halal labels, lifestyle, and income simultaneously affected consumer preferences (Sig. = 0.000 < 0.05). Partially, halal labels (Sig. = 0.002) and lifestyle (Sig. = 0.000) had significant effects, while income had no significant effect (Sig. = 0.114). The R² value of 0.475 indicates that 47.5% of the variation in consumer preferences is explained by the three variables, while 52.5% is attributable to other factors.
The Influence of Chatbot Features on the Digital Reputation of Indonesian Sharia Banks Through Electronic Word of Mouth (E-WOM) Alyyatul Nisa Ragil Lesmana; Tri Inda Fadhila Rahma; Nur Ahmadi Bi Rahmani
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i2.10397

Abstract

This study aims to analyze the influence of chatbot features on the digital reputation of Bank Syariah Indonesia through Electronic Word of Mouth (E-WOM). The development of digital services in the banking sector encourages banks to utilize chatbot technology to improve service quality for customers. However, the effectiveness of chatbot features in shaping the digital reputation of banks still requires further investigation. This research employs a quantitative approach using a survey method involving 150 respondents who are users of Bank Syariah Indonesia's digital services, selected through purposive sampling. Data were collected through questionnaires and analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with the SmartPLS application. The measurement model demonstrated adequate explanatory power, with R² values of 0.373 for E-WOM and 0.432 for digital reputation. The results indicate that chatbot features have a significant and substantial effect on Electronic Word of Mouth (E-WOM) (β = 0.610). Chatbot features also have a significant effect on the digital reputation of Bank Syariah Indonesia (β = 0.516), an effect that is stronger than the effect transmitted indirectly through E-WOM. Electronic Word of Mouth (E-WOM) is proven to have a significant effect on the digital reputation of Bank Syariah Indonesia (β = 0.199). Furthermore, the mediation analysis confirms that Electronic Word of Mouth (E-WOM) partially mediates the relationship between chatbot features and the digital reputation of Bank Syariah Indonesia (indirect effect = 0.122; p = 0.038). These findings suggest that well-developed chatbot features can encourage positive reviews and user experiences in digital media, which ultimately contribute to strengthening the digital reputation of Bank Syariah Indonesia.
The Influence of Amenities and Tourist Attractions on Tourist Interest in the Deli Serdang Regency Educational Farm Umi Nur Habibah; Nur Ahmadi Bi Rahmani; Tri Inda Fadhila Rahma
International Journal Of Economics Social And Technology Vol. 5 No. 2 (2026): June, 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i2.2200

Abstract

This study explores the influence of tourist amenities and attractions on tourist attraction in the Deli Serdang Regency Education Field. The study used a quantitative method with purposive sampling involving 100 tourists who had visited the destination. The research data was carried out multiple linear regression through the SPSS program. The results of the analysis show that tourist amenities and attractions have a significant positive effect on tourist attraction. Of these two variables, tourist attractions have a superior influence over amenities. Simultaneously, both variables have a potential of 61.7% variation in tourist attraction, while 38.3% is determined by other factors not found in the study. This finding explains that the better the amenities provided and the more tourist attractions there are, the more tourists will be interested in visiting. In addition, the findings can be used as a guideline for tourist destination managers in developing development strategies that focus on improving the quality of tourist amenities and attractions to increase tourist attraction.
Co-Authors Abdu Rahman Hakim Abigail Theresa Sinaga Adris Triseptina Afrian Andika Yumna Afriza Amir Alyyatul Nisa Ragil Lesmana Amir Fauzi Hasibuan Amir, Afriza Andri Soemitra Andryan Syaputra Antony Wijaya Aprilina Putri Arifin Fauzi Lubis Atika Atika Atika Ayu Fitriana Azhari Akmal Tarigan Bunga Amirah Danish Iryad Gunawan Dedy Lazuardi Derisah Indah Harahap Dharma, Budi Diah Ananda Kharisma Diah Hanifah Daulay Dian Irmawani Dimas Septiandy Dona Zahra Hasibuan Duhusokhi Laia Dwi Gusvita Anggraini Epa Purnama Sari Harahap Eva Syahrida Siregar Fadya Hanin Faisal Umardani Hasibuan Farida Hanum Fitri Tia Ananda Fitriani Fitriani Haikal Dzikri Daulay Hanifah Ramadhani Harahap, Muhammad Ikhsan Hendra Harmain Herman Herman Hizri Al Husein Ida Ayu Anjelica Sinaga Ifrah Allif Bainana Ikhwanul Khair Imam Solehuddin Imsar Imsar Imsar Intan Adelia Intan Kartika Putri Irgi Prayogo Irvan Murizal Jasman Saripuddin Hasibuan Jevon Monahan Giawa Juliana Nasution Juwita Windasari Nduru Kamilah, K Karmila Sari Kayla Zahara Putri Nasada Khairani Nasution Kusmilawaty Kusmilawaty Laury Khana Agricha Irti Luthfia Masfa Nur Luthfiah Nazmi M Daffa Raihan Buulolo Maidalena, Maidalena Marliyah Maryam Batubara Mas Imam Temuju Maulida Rahma Mawaddah Irham Melsa Siagian Miftahul Jannah Hasibuan Mila Sastika Muhammad Azizi Akbar Lubis Muhammad Iqbal Sayuti Harahap Muhammad Lathief Ilhamy Nasution Muhammad Risalah Muhammad Risalah Harahap Muhammad Syukri Albani Nasution Murni Sofiah Mutia Putri Nabila Lubis Nurbaiti Nurbaiti Nurbaiti Nurbaiti Tanjung Nuri Aslami Nursantri Yanti Nurul Inayah Nurwani Nurwani Nurwani Puteri Hazlina Khasanah Putri Mardiyyah Hasibuan Putri Winanda Radja Janna Lubis Rahmat Daim Harahap Rahmat Syahputra Boangmanalu Rahmi Syahriza Raudatun Sumi Reitandi Reni Ria Armayani Hasibuan Ridha Tri Handayani Rizky Karina Syahputra Sagala Rusdi Riduan Pulungan Saidina Putri Salman Ritonga Salmiah Hasibuan Selvia Selvia Silvi Tri Wardani Siti Aisyah Sri Ramadhani Sri Wahyuni Sugianto Sugianto Sy Haura Munawwarah Taqiya Zahrowaini Tasya Umaira Tri Inda Fadhila Rahma Umi Nur Habibah Ummi Itiah Nasution Ummu Hany Miftaloka Vani Hajari Wahyu Syarvina Waizul Qarni Widia Angraini Widya Dwi Syahprya Wildan Fauzi Harahap Winda Winda Yenni Samri Juliati Nasution Yus Ramadhani Yusliani