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All Journal Intiqad: Jurnal Agama dan Pendidikan Islam Jurnal Ilmiah Ekonomi Islam Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Aghniya: Jurnal Ekonomi Islam Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Bisnis Net : Jurnal Ekonomi dan Bisnis Business and Accounting Education Journal Journal of Vision and Ideas (VISA) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Akuntansi dan Keuangan Balance : Jurnal Akuntansi dan Manajemen Jurnal Ekonomi, Bisnis dan Manajemen International Journal Of Economics Social And Technology J-EBI Jurnal Ekonomi dan Bisnis Islam Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Kendali Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa Jurnal Akuntan Publik Journal Economic Excellence Ibnu Sina Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab

Arnida Wahyuni Lubis

Universitas Islam Negeri Sumatera Utara

Author-ID : 2555796

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Islamic Index With an Islamic Economic Approach to the Judgment Strategy in the Concept of Working Capital and Income During the Covid 19 Pandemic Arnida Wahyuni Lubis; Andri Soemitra
International Journal Of Economics Social And Technology Vol. 1 No. 2 (2022): 2022, june
Publisher : Lembaga Riset Ilmiah

This study looks at the current economic conditions that have an impact on the company. The author wants to provide the variables of Alms Fund and ISR Fund Allocation in company activities. With the hope that it will provide opportunities for the company to be able to improve the company. The Zakat Fund, which means the greater the funds spent and the allocation of funds for ICSR, gives a good image for the company. Because the company can channel the funds, it means that the company does not suffer a loss. So that it will attract sympathetic investors to invest in the company. The purpose of this study is to describe the literature on the Islamic Index with an Islamic Economic Approach to the Effect of Judgment Strategy in the Concept of Working Capital and Income During the Covid 19 Pandemic in Islamic accounting for five years, 2017-2022. The research method used in this research is qualitative research with content analysis of papers from the Google Scholar database. Researchers found 154 papers, after going through a selection process, the author finally reviewed 17 articles that were considered the most relevant

Efektivitas Penagihan Pajak Aktif dengan Surat Teguran, Surat Paksa, dan Surat Pelaksanaan Melakukan Penyitaan terhadap Penerimaan Pajak Penghasilan pada KPP Pratama Rantau Prapat Rizah Ummammy; Arnida Wahyuni Lubis
VISA: Journal of Vision and Ideas Vol 3 No 1 (2023): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

The main and largest source of income in Indonesia today is from taxes. Taxes are used to finance government expenditures needed to increase national development and improve the welfare of citizens. In order to achieve the effectiveness and efficiency of tax collection, DGT continues to improve law enforcement through passive and active tax collection activities. This study aims to determine the effectiveness of active tax collection with a letter of reprimand, a letter of compulsion, and a letter of execution to confiscate income tax receipts at KPP Pratama Rantau Prapat. The analytical method used in this study is descriptive analysis to provide an overview of whether tax collection with a letter of reprimand, a letter of compulsion, and a letter of execution for confiscation has been effective or not. The research data obtained were analyzed using descriptive statistics in the form of descriptive ratios. The test results show that tax collection with letters of reprimand and letters of compulsion in 2020 and 2021 is classified as ineffective. Therefore, the Head of KPP Pratama Rantau Prapat must make various efforts both internally and externally to improve the efficiency of tax collection in his working area. Keywords: Effectiveness, Tax Collection, Warrant, Forced Letter, Warrant Doing Foreclosure

Analisis Pengaruh Jumlah Wajib Pajak Terdaftar dan Jumlah SPT Terlapor terhadap Penerimaan Pajak Penghasilan KPP Pratama Rantau Prapat Mutiara Zain Dalimunthe; Arnida Wahyuni Lubis
VISA: Journal of Vision and Ideas Vol 3 No 1 (2023): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

The purpose of the study was to determine the effect of the number of registered taxpayers and the number of reported annual tax returns on income tax revenues. This study uses qualitative methods, using interview and observation data collection techniques. The population in this study is the number of registered taxpayers and the number of reported tax returns for 2019-2021. The results showed that the number of taxpayers and the number of annual tax returns had a significant simultaneous effect on the income tax revenue of KPP Pratama Rantau Prapat. Keywords : Income Tax, Taxpayer, Annual Tax Return

Transmission of Sharia Monetary Policy in Improving Sharia Banking Performance (Literature Study) Ikhsan Abdullah; Arnida Wahyuni Lubis; Rifki Ismail; Andri Soemitra
International Journal Of Economics Social And Technology Vol. 1 No. 4 (2022): 2022, December
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v1i4.225

Indonesia's economic condition is currently experiencing a downturn, even though its current growth has increased by 5 percent from before. This will be the impact of Covid 19 that hit the country. This impact has had an impact on the decline of banking in the country, especially Islamic banking since 2020. When compared to the profits obtained since 2019. This study aims to see the performance of Islamic banking when viewed from the current monetary policy. This study uses a qualitative method. Documentation technique for analyzing documents related to Islamic Banking performance. The data used in the analysis includes Islamic Banking Accounting books, research articles, and so on. Based on the results of research conducted that the performance of Islamic banking in the country can survive and experience a very satisfying increase, it can be seen that the increase is happening every year. In semester I/2021, the profit earned was IDR 1.48 trillion, an increase of 34.29%. In 2022 the profit earned is IDR 3.21 trillion, an increase of 42%. From the results of these observations, the current monetary policy carried out by BSI can improve the financial performance of Islamic banking, even though our economic growth is currently experiencing an economic crisis.

Analisis Struktur Modal Dalam Meningkatkan Profitabilitas Pada PT. Aneka Gas Industri TBK Nova Andani; Nurbaiti Nurbaiti; Arnida Wahyuni Lubis
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i1.1402

PT. Aneka Gas Industri Tbk is the largest industrial gas company in Indonesia. Profitability is the company's ability to generate profits by using the company's capital. Companies with high profitability show that the company's management is able to optimize capital in generating profits. This study aims to analyze how the capital structure as measured by Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) in increasing profitability as measured by Return On Asset (ROA) and Return On Equity (ROE) at PT. Aneka Gas Industri Tbk. The type of research used is descriptive quantitative and secondary data sources. The results of this study are the company's capital structure has not been able to increase ROA and ROE at PT. Aneka Gas Industri Tbk. The DER and DAR values are still above the industry average, which indicates that the company is entirely financed by creditors, which can cause greater risk for the company. After analysis, it is known that the decline in the value of ROA is due to ineffective asset management, this can be seen from the high number of company assets but low profits. The decrease in return or ROE indicates that the company is not effective in using the company's equity so that the increase in net income is smaller than the increase in company equity.

Penaruh Kurangnya Sarana Prasarana Kantor Terhadap Efektifitas Kinerja Pegawai Di Dinas Perindustrian, Perdagangan, Energi, Dan Sumber Daya Mineral Provinsi Sumatera Utara Alya Elva Lianda Nasution; Arnida Wahyuni Lubis
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 2 No. 4 (2023): Desember : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v2i4.1401

Esources such as capital and office infrastructure. Human resources are the most important thing for an institution, because humans have the ability to set goals, collaborate, and work so that planned goals are achieved. Likewise, it is no less important than the office infrastructure in an institution that has a big influence in efforts to increase work efficiency and effectiveness. Therefore, an institution really needs office infrastructure that can be used by employees in carrying out their duties and responsibilities so that administrative activities and other operational activities can run well and smoothly. Office infrastructure is one of the factors that supports the success of an institution in achieving the organization's goals. Office facilities and infrastructure are an important part that need to be prepared ideally and continuously so that they can ensure the smooth running of employee work activities. Considering that office facilities and infrastructure are very important in efforts to facilitate employee work activities, therefore it is necessary to manage adequate facilities and infrastructure. Means are anything that is used as a tool to achieve aims and objectives, means are more indicated for moving objects such as computers and machines. Infrastructure is something that is the main support for the implementation of the process (Business, Development, Project), infrastructure is more indicated for immovable objects such as buildings, space, land. Work effectiveness is a condition that shows the level of success of management activities in achieving goals including quantity work, quality of work, and timeliness in completing work. Effectiveness is often associated with an efficient system, so that the service process takes place effectively, optimally and on time, thereby eliminating the need for overtime work with its implications. The efficiency of work processes, the level of effectiveness of office technology users, and the comfort of the work environment will directly and indirectly influence employee performance in completing assigned tasks. Apart from that, there are also various factors that influence work effectiveness, including: time, tasks, productivity, motivation, work evaluation, supervision, work environment, equipment and facilities. It is logical and appropriate if increasing effectiveness is made one of the government's long-term targets in implementing its strategy. Based on the phenomena presented above, it is clear that the Office of Industry, Trade, Energy and Mineral Resources of North Sumatra Province has not been well managed regarding infrastructure and has not complied with the appropriate regulatory principles. Problems like this should be addressed immediately and maximized so that in the future it can be as good as it should be. If this is resolved, it will certainly create a comfortable and conducive atmosphere so that employees can carry out their work responsibilities well and optimally. Therefore, the researcher was interested and conducted research as a result of an internship, with the title "The influence of the lack of office infrastructure on the effectiveness of employee performance

Analisis Akuntabilitas Keuangan dan Pendayaguaan Dana Zakat, Infaq dan Shadaqah pada Lembaga Amil Zakat, Infaq dan Shadaqah Muhammadiyah Kota Medan Cita Suci Pratiwi Sinaga; Yenni Samri Juliati Nasution; Arnida Wahyuni Lubis
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1262

This study aims to analyze financial accountability and utilization of zakat, infaq and shadaqah funds at Lazismu Medan City. This study uses qualitative research using primary data and secondary data approaches. Data collection techniques were carried out by interviews, observation and documentation. To motivate muzakki to pay ZIS through the Zakat Management Organization (OP Z), it is necessary to increase the credibility of OPZ by applying accountability values, namely trustworthiness, professionalism and transparency. The results of the study show that financial accountability in the Amil Zakat, Infaq and Shadaqoh Muhammadiyah Institutions in Medan City has been proven to have implemented PSAK 109 as the accounting standard used. Aspects of presenting ZIS at Lazismu are implemented by preparing financial reports consisting of statements of financial position, cash flow reports, reports on changes in funds, reports on changes in assets under management and notes to financial statements (CALK). Financial reports on the management of ZIS are published once a year. Apart from that, Lazismu also performs regular monthly reporting. And Utilization and ZIS at Lazsimu Medan City experienced an increase in distribution in 2021 more ZIS funds were distributed and programs were implemented compared to 2020. This shows that more mustahiq receive benefits from zakat, infaq and shadqah funds.

Analisis Penerimaan Dan Pengeluaran Kas Dengan Sistem Pengendalian Internal Fadilla Ayu Cahyani; Arnida Wahyuni Lubis
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 5 (2023): OKTOBER : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i5.978

A very important asset for business growth is cash. Since it is the most liquid asset, cash is essential. Companies are required to build an internal control system over cash from the time it is received until it is deposited into the bank to protect it from theft and misuse. In an effort to encourage financial improvement initiatives, our business offers quite good and ideal services at the PT Accounting Services Office. Eriadi Fatkhur Rokhman, a private organization. Cash transactions are always involved in carrying out operational activities. Therefore, the business world must implement an internal control mechanism for cash receipts and payments. The purpose of this research is to determine the effectiveness of the Accounting Services Office's internal control system for cash receipts and disbursements. PT. Eriadi Rokhman Fatkhur A qualitative analysis approach was used in the research strategy. In contrast to internal cash disbursement control, the test results show that the cash receipt system is effective. Meanwhile, the internal control system for cash disbursements has not been effective because various internal business control initiatives, such as placing the treasurer or person in charge of finances in the same room with other employees, have not been implemented properly, and there is no insurance, there is cash in hand as well as the treasurer.

Analisis Akuntabilitas Dan Transparansi Dalam Pengelolaan Anggaran Dana Bantuan Operasional Sekolah (Bos) Di Mis Perguruan Ubudiyyah Medan Siti Hawa Rahma Sari Pane; Marliyah Marliyah; Arnida Wahyuni Lubis
J-EBI: Jurnal Ekonomi Bisnis Islam Vol 2, No 02 (2023): J-EBI: JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : J-EBI (Jurnal Ekonomi Bisnis Islam)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57210/j-ebi.v2i02.273

Bantuan Operasional sekolah (BOS) program di bidang pendidikan, harus digunakan seefektif mungkin agar tujuan tercapai. Dana BOS dikeluarkan dalam empat triwulan untuk satu tahun (satu periode), berdasarkan prosedur yang ada dana BOS perlu di kelola secara relevan dan efektif. Tujuan dari penelitian ini adalah untuk mengetahui Akuntabilitas, Transparansi, dan Pengelolaan Anggaran Dana Bantuan Operasional Sekolah (BOS) di MIS Perguruan Ubudiyyah. Metode pengumpulan data menggunakan data primer. Teknik pengumpulan data berupa wawancara, observasi, dan studi dokumentasi. Dalam penelitian ini, peneliti mewawancarai beberapa narasumber yaitu: Kepala Sekolah, Bendahara, dan Komite sekolah secara murni serta dokumentasi sebagai penunjang keabsahan informasi. Hasil penelitian menunjukkan bahwa akuntabilitas di MIS Perguruan Ubudiyyah sudah berjalan dengan cukup baik sesuai dengan Permendikbud No. 18 Tahun 2019, yaitu adanya keterlibatan tim manajemen BOS, komite sekolah dan seluruh guru dalam perencanaan, pelaksanaan, dan pertanggung jawaban sudah sesuai petunjuk teknis penggunaan dana BOS tahun 2019, pertanggung jawaban dana BOS dilakukan setiap triwulan, tetapi tranparansinya belum berjalan dengan baik, kepala sekolah tidak mensosialisasikan draft RKAM ataupun sumber dana dan rincian penggunaan kepada wali murid secara langsung maupun tidak. Sekolah hanya memberikan informasi mengenai dana BOS yang diterima di papan pengumuman sekolah, tetapi pada kenyataannya papan pengumuman mengenai dana BOS kosong, sama sekali tidak terisi. Oleh karena itu, pengunaan dana BOS sulit untuk diakses masyarakat.Kata Kunci: Akuntabilitas, Transparansi, dan Pengelolaan Dana BOS.

Peranan Keterampilan Pegawai Dalam Pengelolaan Surat Menyurat Terhadap Efektivitas Kinerja Pegawai Di Dinas Perindustrian Perdagangan Energi Dan Sumber Daya Mineral Provinsi Sumatera Utara Diah Rizki Syahrani Nst; Arnida Wahyuni Lubis
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1483

The background to this research is that companies consist of a number of individuals who work together to achieve various goals in the fields of business, profession, social, and so on. One important thing is to provide the best service to external parties by carrying out written communication between agencies related to the company. The importance of the employee's role in managing employee activities cannot be ignored. This can be done in large or small scale companies, or even in the company's activities themselves. Communication between employees, involving planning, organizing, determining, distributing and delivering activities, is a very important factor for the success of a company, one of which is in terms of correspondence. The aim of this research is to understand, identify and analyze the effectiveness of employee performance in managing correspondence at the Department of Industry, Trade, Energy and Mineral Resources of North Sumatra Province. The results can be concluded that the effectiveness of employee performance in the role of employee skills in managing correspondence in the Department of Industry, Trade, Energy and Mineral Resources of North Sumatra Province has indicators in assessing it, including work performance results, discipline, coordination, skills, responsibility, Employee understanding of the tasks/fields to be carried out, Receive complaints from superiors regarding the results of the work carried out.

Co-Authors Abdullah, Ikhsan Alya Elva Lianda Nasution Andri Soemitra Anggi Safriani Harahap Anissyafira Ula Paramadina Ara Yustika Br. Ginting Cita Suci Pratiwi Sinaga Dhea Amelia Diah Rizki Syahrani Nst Fadilla Ayu Cahyani Ikhsan Abdullah Indri Apriani Intan Fitri Panisa Harahap Khadijah Dinda Putri Dewi Khairunisa Hanum M. Sholeh Shahfithrah Marliyah Maysaroh Maysaroh Mela Nurwansyah Mustafa Khamal Rokan Mutiara Zain Dalimunthe Nasution, Annio Indah Lestari Nisa Sri Rahayu Hsb Nova Andani Nur Hafiz Syafriani Nurbaiti Nurbaiti Rifki Ismail Rizah Ummammy Ruliana Santri Devi Manurung Devi Siti Hawa Rahma Sari Pane Syahrina Yanti Hasibuan Yenni Samri Juliati Nasution Yenni Samri Juliaty

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