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All Journal Intiqad: Jurnal Agama dan Pendidikan Islam Jurnal Ilmiah Ekonomi Islam Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Jurnal Proaksi Aghniya: Jurnal Ekonomi Islam Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) 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 Populer: Jurnal Penelitian Mahasiswa Jurnal Kendali Akuntansi Journal Economic Excellence Ibnu Sina Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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.
Analisis Penerapan Sistem Informasi Akuntansi Pendapatan Koperasi Simpan Pinjam Dalam Meningkatkan Efektivitas Kerja Karyawan Pada PT. Herfinta Farm & Plantation Tanjung Medan Fadilla Khairunnisya Siregar; Arnida Wahyuni Lubis; Nursantri Yanti
Jurnal Proaksi Vol. 12 No. 1 (2025): Januari - Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i1.6894

Abstract

Tujuan Utama – Penelitian ini bertujuan untuk menganalisis penerapan Sistem Informasi Akuntansi (SIA) pada Koperasi Simpan Pinjam Mitra Usaha Bersama PT. Herfinta. Metode – Penelitian ini menggunakan pendekatan kualitatif dengan metode pengumpulan data melalui wawancara, observasi, dan studi dokumentasi. Data dianalisis secara tematik untuk mengidentifikasi tantangan dan dampak penerapan SIA terhadap efektivitas operasional koperasi. Temuan Utama – Hasil penelitian menunjukkan bahwa sebagian besar proses pencatatan transaksi telah menggunakan sistem komputerisasi, namun masih terdapat aktivitas manual dalam beberapa aspek penting. Hal ini menyebabkan keterlambatan dalam penyusunan laporan keuangan serta meningkatkan potensi kesalahan pencatatan. Keterbatasan pelatihan dan infrastruktur menjadi penyebab utama belum optimalnya pemanfaatan sistem. Implikasi Teori dan Kebijakan – Temuan ini mengindikasikan pentingnya pelatihan karyawan secara berkelanjutan dan penguatan infrastruktur teknologi untuk meningkatkan efektivitas sistem. Selain itu, diperlukan dukungan manajerial dan kebijakan internal untuk mempercepat transformasi digital koperasi. Kebaruan Penelitian – Penelitian ini memberikan kontribusi baru dengan mengeksplorasi tantangan dan kondisi nyata penerapan SIA dalam konteks koperasi daerah yang belum banyak disorot dalam penelitian sebelumnya.
Analysis of Accounting Information Systems of Cash Receiving and Disbursement At The National Amil Zakat Body Of North Sumatra Province Sri Sudiarti; Arnida Wahyuni Lubis; Dimas Rizatia Gumelar
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1413

Abstract

Cash is the most liquid asset and prone to theft or fraud, so a good cash receipts and disbursement accounting information system is needed so that the company's financial reports can be trusted. . Therefore, every company must develop an accounting information system for cash receipts and disbursements so that the company does not lag behind which will cause losses for the company itself. This study aims to determine the implementation of the cash receipts and disbursement accounting information system at the National Amil Zakat Board of North Sumatra Province and to determine the problems in implementing the cash receipts and disbursement accounting information system. This type of research is descriptive qualitative research. The type of data used in this study is a type of qualitative data, with data collection techniques carried out using documentation and interviews. The results of this study indicate that the application of the cash receipts and disbursement accounting information system carried out at the Amil Zakat Board of North Sumatra Province has been able to support daily operational activities. The problems in implementing the cash receipts and disbursement accounting information system at the National Amil Zakat Agency for North Sumatra Province, namely; Inadequate components of the accounting information system, such as documents related to cash receipts and disbursements, cash receipts and cash disbursement accounting information systems that are not yet fully computerized and there is still a merger of treasurer and finance functions.
Pengaruh Literasi Perbankan Syariah Dan Produk Perbankan Syariah Terhadap Minat Mahasiswa FEBI UIN Sumatera Utara Menabung Di Bank Syariah Muhammad Rizky Aldiansyah; Muhammad Ridwan; Arnida Wahyuni Lubis
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 3 (2023): Juli : MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i3.333

Abstract

This study aims to determine the effect of Islamic banking literacy and Islamic banking products on the interest of FEBI students at UIN North Sumatra to save in Islamic banks. This research was conducted at the Faculty of Economics and Islamic Business, State Islamic University of North Sumatra with a sample of 68 respondents from the results after conducting the research. Data collection techniques were carried out using a questionnaire, while testing the instruments using validity tests, reliability tests, classical assumption tests, normality tests, multicollinearity tests, heteroscedasticity tests, and multiple linear regression tests. By using purposive sampling technique from calculating multiple linear regression. Based on the results of the analysis, it can be concluded that based on the results of the t test, there is a significant influence of Islamic banking literacy on interest, for the results of the t test of Islamic banking product variables (X2) there is a significant effect of product marketing on interest. Based on the results of the F test (simultaneous) Effect of Islamic Banking Literacy (X1), Islamic Banking Products (X2) have a significant effect on student interest.
Pengaruh Ukuran Perusahaan, Umur Perusahan, Rofitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020 Aida Fitri Nasution; Tuti Anggraini; Arnida Wahyuni Lubis
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3154

Abstract

This research will explore the impact of firm size, firm age, profitability, leverage, and sales growth on tax avoidance in food and beverage manufacturing companies listed on the Indonesian stock exchange in 2017-2020. This research is a quantitative research that uses secondary data in the form of financial reports which are accessed through www.idx.ac.id. The research population was 30 manufacturing companies in the food and beverage sector and the research sample was 14 companies obtained using the purposive sampling method for 4 years so that the number of samples was 56 observational data. The data analysis technique used is panel data regression analysis with Fixed Effect Model estimation which is tested using Eviews 9. The results show that, firstly, firm size has no effect on tax avoidance so that Companies with high or low total assets have not been able to guarantee that the company will take tax avoidance actions or not. Both, firm age have an effect on tax avoidance this means that companies that experience aging and have long operational times have experience in carrying out tax avoidance actions, so that company size can influence companies to take tax avoidance actions. Third, profitability has no effect on tax avoidance this means that companies that have high or low profitability cannot guarantee that profit before tax causes companies to take tax avoidance actions or not. The four, leverages have no effect on tax avoidance, this means that high or low debt both have high risks, so companies will tend to avoid other major risks to avoid taxes. The five, sales growth has an effect on tax avoidance, this means that the size of the company's sales level will increase the company's profit or profit, so that the tax to be imposed will also increase, therefore the company will tend to take tax avoidance actions. The six, company sizes, company age, profitability, leverage, and sales growth simultaneously affect tax avoidance, So that together,  high or low independent variables can influence companies to take tax avoidance actions.
The Influence of Budget Planning And Budget Implementation On The Level of Budget Absorption Mulky Alrasi Hutagalung; Nurbaiti Nurbaiti; Arnida Wahyuni Lubis; Nurlaila Nurlaila; Nurul Inayah
International Journal Of Economics Social And Technology Vol. 3 No. 4 (2024): December 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v3i4.362

Abstract

This research aims to (1) determine the effect of budget planning on the level of budget absorption at BAPPEDA Medan City, (2) determine the effect of budget implementation on the level of budget absorption at BAPPEDA Medan City and (3) determine the effect of budget planning and budget implementation on the level of budget absorption at BAPPEDA Medan City. This research method is quantitative research. The population and sample in this study were heads and employees at BAPPEDA Medan City, totaling 50 respondents. Data collection techniques use questionnaires. The data analysis technique uses multiple linear regression analysis with the help of SPSS version 22.0 software. The research results show that first, budget planning partially has a positive and significant effect on budget absorption with a calculated t value of 3.754 > t table 2.012 and a significance value of 0.000 < 0.05. Second, partial budget implementation has a positive and significant effect on budget absorption with a calculated t value of 3.493 > t table 2.012 and a significance value of 0.001 < 0.05. Third, budget planning and budget implementation simultaneously have a positive and significant effect on budget absorption with a calculated F value of 11.772 > F table 3.20 and a significance value of 0.000 < 0.05.  
Analisis Prosedur Pencairan Dana Pada Saat Kunjungan Kerja Komisi C DPRD Sumatera Utara Mustofa Kamal Ahmad Sagala; Arnida Wahyuni Lubis
Populer: Jurnal Penelitian Mahasiswa Vol. 2 No. 1 (2023): Maret : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v2i1.520

Abstract

Dewan Perwakilan Rakyat Republik Indonesia (DPR RI) merupakan salah satu lembaga negara tertinggi dalam sistem ketatanegaraan Indonesia dan merupakan badan perwakilan rakyat. Dalam melaksanakan kegiatan khususnya anggota DPRD di Provinsi Sumatera Utara juga melakukan kunjungan kerja secara berkala. Kunjungan dilakukan maksimal 4 kali dalam sebulan. Sebelum melakukan kunjungan lapangan, anggota DPRD harus mengikuti standar operasional prosedur, yaitu menyampaikan secara tertulis surat dinas dengan sepengetahuan koordinator masing-masing dan Ketua DPRD. Metode penelitian kualitatif digunakan dalam penyusunannya. Secara khusus, tujuan metode penelitian kualitatif adalah metode penelitian dari yang khusus ke yang umum. Dengan bantuan metode kualitatif, penulis dapat memahami kondisi dan asumsi sosial yang dipelajari, dan akhirnya mengembangkan model hubungan teoritis. Pada saat melakukan kegiatan ini semua biaya ditanggung terlebih dahulu oleh pegawai yang bersangkutan, dan untuk mendapatkan penggantian biaya kegiatan ini harus mengajukan surat perintah melalui Sekretaris DPRD setelah menyelesaikan perjalanan dinas dengan melengkapi dokumen fisik berupa formulir bukti. transaksi, SPT dan SPD yang sah, protokol dan foto, serta nota dinas yang ditandatangani.
Co-Authors Abdullah, Ikhsan Aida Fitri Nasution Alya Elva Lianda Nasution Andri Soemitra Anissyafira Ula Paramadina Ara Yustika Br. Ginting Cita Suci Pratiwi Sinaga Dhea Amelia Diah Rizki Syahrani Nst Dimas Rizatia Gumelar Fadilla Khairunnisya Siregar Ikhsan Abdullah Indri Apriani Intan Fitri Panisa Harahap Khairunisa Hanum M. Sholeh Shahfithrah Marliyah Maysaroh Maysaroh Mela Nurwansyah Muhammad Ridwan Muhammad Rizky Aldiansyah Mulky Alrasi Hutagalung Mustofa Kamal Ahmad Sagala Mutiara Zain Dalimunthe Nasution, Annio Indah Lestari Nisa Sri Rahayu Hsb Nova Andani Nur Hafiz Syafriani Nurbaiti Nurbaiti Nurlaila Nurlaila Nursantri Yanti Nurul Inayah Rifki Ismail Rizah Ummammy Ruliana Siti Hawa Rahma Sari Pane Sri Sudiarti Tuti Anggraini Yenni Samri Juliati Nasution