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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 Jurnal Ekonomi, Bisnis dan Manajemen International Journal Of Economics Social And Technology J-EBI Jurnal Ekonomi dan Bisnis Islam Jurnal Kendali Akuntansi Jurnal Akuntan Publik Journal Economic Excellence Ibnu Sina Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab
Arnida Wahyuni Lubis
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Sistem Informasi Akuntansi Manajemen Industri Dalam Penerimaan Kas di Kantor Gubernur Sumatera Utara Nur Hafiz Syafriani; Arnida Wahyuni Lubis
Journal Economic Excellence Ibnu Sina Vol. 1 No. 4 (2023): Desember : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v1i4.465

Abstract

This study aims to determine the process of industrial management accounting information system in cash receipts at the North Sumatra Governor's Office, Jl. Pangeran Diponegoro No. 30, Madras Hulu, Kec. Medan Polonia, Medan City, North Sumatra, Zip Code 20152. Problem formulation: What are the advantages and disadvantages in the application of information systems. Research objectives: To find out the advantages and disadvantages in the application of accounting information systems regarding cash receipts. The data collection methods used in this study are decision techniques and direct research in the field. Technical analysis used is the description method, which is a method carried out by analyzing those related to cash receipts.
Islamic Index Dengan Pendekatan Ekonomi Islam Terhadap Pengaruh Strategi Judgment Dalam Konsep modal kerja dan Pendapatan Pada Masa Pandemi Covid 19 (Studi Kasus : Usaha Ekonomi Rakyat Di Kota Medan) Arnida Wahyuni Lubis; Annio Indah Lestari Nasution
Jurnal Ilmiah Ekonomi Islam Vol 9, No 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.10510

Abstract

The COVID-19 pandemic has greatly affected all business sectors. Where the Islamic index data illustrates a graph that is very influential on the ups and downs of economic growth at this time. The Islamic economic approach moves human behavior as social beings who have human relationships with their bonds, the Government is very worried about a spike in dynamics that will affect the capital and income of economic actors globally. This impact is felt on the people's economic business, especially in the city of Medan. The number of people's economic efforts in the city of Medan involving various sectors of food, clothing and services. The purpose of this study was to determine the working capital of the people's economic business during the covid 19 pandemic, to find out the people's economic business income was measured by the judgment strategy during the covid 19 pandemic, and to find out the economic growth of the people's economic business was measured by the Islamic index during the covid 19 pandemic. . The method used in this research is a qualitative and quantitative approach to peer analysis content. This type of paper is using qualitative and quantitative data or mixed methods by collecting secondary data, namely articles, research results, and reference books published in the last 5 years. It will be described by analysis and using data testing methods. From the data available, it is clear that the people's economic business has decreased both in terms of the number of existing business sectors and also in income, this has an impact from the covid 19 pandemic. . The low level of human resources owned by the community and the conditions of the COVID-19 pandemic have resulted in the community being unable to meet their daily needs and many business sectors have suffered losses. One other factor is the low purchasing power of the people. With the occurrence of the phenomenon because there are still capital, human resources, business sector finance, government policies that are not yet optimal. The steps taken to overcome this are the factor of strengthening capital in Islamic financial institutions, socialist judgment strategies, and the country's economic growth Keywords: Islamic Index, Judgment Strategy, Working Capital Concept, Income, Covid 19 Pandemic
Analisis Pengelolaan Aset Tetap Pada Kantor Badan Kepegawaian Daerah Kota Medan Ruliana; Arnida Wahyuni Lubis
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 1 No. 2: Juni 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v1i2.364

Abstract

Tujuan dari penelitian ini yaitu untuk melihat apakah pengelolaan aset tetap pada Kantor Kepegawaian Daerah Kota Medan sudah sesuai dengan Peraturan Menteri Dalam Negeri Nomor 19 Tahun 2016. Penelitian ini dilakukan dengan menggunakan metode kualitatif. Objek penelitian ini yaitu aset tetap pada Kantor Kepegawaian Daerah Kota Medan Hasil penelitian ini memperlihatkan Kantor Kepegawaian Daerah Kota Medan sudah mengaplikasikan tahapan-tahapan dalam mengelola aset tetap akan tetapi  masih terdapat beberapa hambatan-hambatan dalam mengelola aset tetap seperti melacak aset yang sudah lama dan aset yang sudah rusak.
Analisis Implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (SAK EMKM) Pada Usaha Kecil Menengah UD.Multi Jaya Panglong Dhea Amelia; Yenni Samri Juliati Nasution; Arnida Wahyuni Lubis
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 11: Oktober 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i11.2375

Abstract

Indonesia is a developing country with a focus on economic growth through small and large scale businesses that are expected to be sustainable and innovative in their operations. Therefore, the government regulates SAK EMKM to help SMEs manage finances, make economic decisions, and facilitate access to financing from banks or other investors. SAK EMKM is a standard prepared by IAI to fulfill accounting requirements in the financial reports of micro, small and medium entities (EMKM). The Micro, Small and Medium Enterprises (MSME) sector is an important player in the Indonesian economy, providing employment opportunities for many people. Financial reports are the result of the accounting process which can be used as a tool to communicate between financial data or activities of a company and interested parties. This research aims to assess the suitability of small and medium enterprise (SME) financial reports using accounting based on SAK EMKM which is applied to UD. Jaya Multi Enterprise is located at Jl. Bahagia By Pass No.4E, Sudirejo I, Kec. Medan City, Medan City, North Sumatra 20217. This research uses qualitative methods with a descriptive approach, and data is collected through observation, interviews and documentation from UD. Multi Jaya Panglong. Data analysis techniques include data reduction, presentation, and drawing conclusions. The research results show that UD. Multi Jaya Panglong applies accounting practices, but the recording of financial reports is carried out very simply, not in accordance with the provisions in SAK EMKM. Financial reports owned by UD. Multi Jaya Panglong is an income statement. The reason for not implementing SAK EMKM at UD. Multi Jaya Panglong is a lack of knowledge and understanding in preparing business financial reports based on SAK EMKM.
Co-Authors Abdullah, Ikhsan Alya Elva Lianda Nasution Andri Soemitra Anissyafira Ula Paramadina Ara Yustika Br. Ginting Cita Suci Pratiwi Sinaga Dhea Amelia Diah Rizki Syahrani Nst Ikhsan Abdullah Indri Apriani Intan Fitri Panisa Harahap Khairunisa Hanum M. Sholeh Shahfithrah Marliyah Maysaroh Maysaroh Mela Nurwansyah Mutiara Zain Dalimunthe Nasution, Annio Indah Lestari Nisa Sri Rahayu Hsb Nova Andani Nur Hafiz Syafriani Nurbaiti Nurbaiti Rifki Ismail Rizah Ummammy Ruliana Siti Hawa Rahma Sari Pane Yenni Samri Juliati Nasution