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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
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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Perlakuan Akuntansi Terhadap Aktiva Tetap dan Penerapan Metode Depresiasi pada PT. Makmur Bintang Plastindo Medan Khairunisa Hanum; Arnida Wahyuni Lubis; Yenni Samri Juliati Nasution
Business and Accounting Education Journal Vol 3 No 3 (2022): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v3i3.68033

Abstract

Perolehan aktiva tetap dapat dilakukan dengan berbagai cara, setiap cara perolehannya mempengaruhi harga perolehannya. Depresiasi atau penyusutan sebagai alokasi sistematis jumlah yang dapat disusutkan dari suatu asset selama masa manfaatnya. Metode penyusutan dilakukan dengan berbagai metode seperti, metode garis lurus, jumlah unit produksi, saldo menurun, dan lain sebagainya. Tujuan penelitian ini adalah mengetahui apakah perlakuan akuntansi terhadap aktiva tetap dan penerapan metode depresiasi yang ada di PT Makmur Bintang Plastindo Medan sudah sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No.16. Metode penelitian yang digunakan ialah Kualitatif deskriptif. Hasil penelitian menunjukkan bahwa PT Makmur Bintang Plastindo Medan sudah menerapkan akuntansi aktiva tetapnya sesuai dengan PSAK No. 16. PT Makmur Bintang Plastindo menggolongkan aktiva tetapnya menurut masa manfaatnya, perusahaan memperoleh aktiva tetap dengan tiga cara, yaitu pembelian tunai, pembelian kredit dan pembelian secara gabungan, prinsip ini telah sesuai dengan PSAK No. 16. Pengeluaran yang digunakan saat memiliki aset tetap pada PT Makmur Bintang Plastindo adalah Biaya Pemeliharaan, dan Biaya Perbaikan. PT Makmur Bintang Plastindo melakukan pemberhentian dan pelepasan aktiva tetap yaitu dengan cara dijual, dimusnahkan maupun dihibahkan dan dalam hal penyajian aktiva tetap di neraca sebesar nilai buku yaitu harga perolehan dikurangi dengan akumulasi penyusutan. Dalam penyajian aktiva tetap, PT Makmur Bintang Plastindo telah melakukannya sesuai dengan PSAK No.16.
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
Implementasi Isak No.35 Penyajian Laporan Keuangan Antitas Berorientasi Nonlaba Dalam Laporan Keuangan : (Studi Kasus Pada Pondok Pesantren Darul Muhsinin, Kec. Bilah Hulu, Kab. Labuhan Batu) Syahrina Yanti Hasibuan; Yenni Samri Juliaty; Arnida Wahyuni Lubis
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 3 (2024): Agustus : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i3.2152

Abstract

This research aims to implement the concept of ISAK No. 35 concerning the Presentatiton of Financial Reports of Nin-Profit Oriented Entitas at the Daarul Muhsinin Islamic Boarding Scholl, Kec. Bilah Hulu, Kab. Labuhan Batu. ISAK Concept No.35 is a concept aimed at non profit oriented statements. Financial reports that include the concept of ISAK no 35, namely the report of financial position, comprehensive income report, report on changes in net assets, cashflow report and notes to financial reports. The Daarul Muhsini Islamic Boarding School has not implemented of presented financial report in accordance with this concept, so researchers have implemented a aim of this research to find out how financial reports are presented at the Daarul Muhsinin Islamic Boarding School based on the ISAK NO. Concept.35 Concept for the Daarul Muhsinin Islamic Boarding School. The types of data used in this research are primary data and secondary data. Data collection techniques were carried out using interview techniques, documentation and literature study. The data analysis method used is a descriptive qualitative method.
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.
Determinansi Kinerja Keuangan Pada Perusahaan Sektor Industri Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Ikhsan Abdullah; Arnida Wahyuni Lubis
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (708.813 KB) | DOI: 10.59086/jam.v1i1.9

Abstract

This study aims to determine the Determinants of Performance in Industrial and Chemical Sector Companies Listed on the Indonesia Textile Stock Exchange which are listed on the Indonesia Stock Exchange for the period 2018 - 2020. The determinants of Financial Performance in this study are Profitability, Solvency, and Activity. This type of research is quantitative research. The population of this study amounted to 78 companies. The sample selection used the purposive sampling method so that the sample studied consisted of 12 companies consisting of 2018 - 2020. The data analysis method used in this study was multiple linear regression. Based on the results of research conducted, it can be concluded that Profitability affects Financial Performance, Solvency hurts Financial Performance, and Activities have an effect on Financial Performance
Analisis Kinerja Keuangan Pemerintahan Dinas Lingkungan Hidup Berdasarkan Anggaran Anggi Safriani Harahap; Arnida Wahyuni Lubis
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.975 KB) | DOI: 10.59086/jam.v1i1.11

Abstract

This study aims into analyzing the financial performance of Local Governments it the environmental Service of import Sumatera Utara. A case study of employee operational expenditures by using independent ratio analysis. effectiveness ratio of Local revenue, efficiency ratio, and harmony ratio. based on the financial report of the government of the environment Office analysis techniques. the result of this study indicates that the financial performance of the North Sumatra environmental Service Government its into optimal.   
Analisis Laporan Ikhtisar Realisasi Anggaran Untuk Menilai Pencapaian Kinerja Keuangan Pada Kantor Pemerintahan Dinas Lingkungan Hidup Provinsi Sumatera Utara Khadijah Dinda Putri Dewi; Arnida Wahyuni Lubis
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (665.976 KB) | DOI: 10.59086/jam.v1i1.15

Abstract

Budget Realization Report is a report that describes the realization of income, expenditure and financing for a period. Financial performance is a performance measure that uses financial indicators. This study aims to assess the financial performance of the North Sumatra Province Environmental Service Government Office for the 2018-2021 period by using the analysis of the Revenue Budget Variance Analysis, the Decentralization Degree Ratio, the Effectiveness Ratio of Regional Original Revenue, the Regional Expenditure Efficiency Ratio, and the Regional Expenditure Harmony Ratio. This research method uses a quantitative descriptive approach. The analysis method is carried out by assessing or measuring local government financial performance which is measured based on: Income Variance Analysis, Decentralization Degree Ratio, Regional Expenditure Efficiency Ratio, Effectiveness Ratio of Regional Original Revenue, Regional Expenditure Harmony Ratio. The results of research on financial performance at the North Sumatra Province Environmental Service show that 1) Realization of the revenue budget in 2021 is unfavorable but is good if viewed from the whole during the 2018-2021 period. 2) from the Decentralization Degree, showing a ratio of 100%, it can be concluded that the ratio is classified as very good. 3) Regional Expenditure Financial Performance with an average percentage ratio of 90.15% which is on a less efficient interval scale. 4) The PAD Effectiveness Ratio is said to be effective with an average percentage ratio of 120.43% which is included in the very Effective criteria. 5) Shopping Harmony can be concluded that the average percentage ratio is 83,02%.
Analisis Perhitungan Harga Pokok Produksi Tahu Dan Keuntungannya Santri Devi Manurung Devi; Mustafa Khamal Rokan; Arnida Wahyuni Lubis
Balance : Jurnal Akuntansi dan Manajemen Vol. 2 No. 2 (2023): Agustus 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v2i2.348

Abstract

Penelitian ini bertujuan untuk memperoleh bukti nyata (empiris) mengenai perhitungan harga pokok produksi tahu dan mengetahui besarnya keuntungan pada Pabrik Tahu UD Lima Bersaudara Desa Bakaran Batu Kecamatan Batang Kuis. Penelitian ini merupakan penelitian deskriptif kualitatif. Metode pengumpulan data yang digunakan dalam penelitian ini adalah wawancara, observasi dan dokumentasi. Metode analisis data yang digunakan adalah analisis kualitatif dengan cara mereduksi data, menyajikan data, dan menarik kesimpulan. Berdasarkan hasil penelitian yang telah dilakukan diketahui bahwa perhitungan harga pokok produksi yang dilakukan Pabrik Tahu UD Lima Bersaudara Desa Bakaran Batu Kecamatan Batang Kuis hanya menyajikan harga pokok produksi yang memuat pendapatan dan pengeluaran yang rutin dikumpulkan setiap bulannya. Jadi dapat disimpulkan bahwa perhitungan harga pokok produksi yang dilakukan Pabrik Tahu UD Lima Bersaudara Desa Bakaran Batu Kecamatan Batang Kuis sudah sesuai dengan metode full cost. Oleh karena itu peneliti menghitung kembali harga pokok produksi berdasarkan metode full cost pada tahu UD Lima Bersaudara. Peneliti memperhitungkan seluruh unsur biaya produksi yang terjadi pada proses produksi tahu yaitu biaya bahan baku, biaya tenaga kerja langsung, biaya listrik, biaya penyusutan dan biaya. peralatan dan lain-lain. Hasil yang peneliti ketahui dari UD Lima Bersaudara bahwa perhitungan harga pokok produksi per potong tahu adalah sebesar Rp 1.042,08. This research aims to obtain real (empirical) evidence regarding the calculation of the cost of production of tofu and to determine the amount of profit at the UD Lima Bersaudara Tofu Factory, Bakaran Batu Village, Batang Kuis District. This research is descriptive qualitative research. The data collection methods used in this research were interviews, observation and documentation. The data analysis method used is a qualitative analysis by reducing data, presenting data, and drawing conclusions. Based on the results of research that has been carried out, it is known that the calculation of the cost of production prepared by the UD Lima Bersaudara Tofu Factory, Bakaran Batu Village, Batang Kuis District, only presents the cost of production which contains income and expenses that are routinely compiled every month. So it can be concluded that the calculation of the cost of production prepared by the UD Lima Bersaudara Tofu Factory, Bakaran Batu Village, Batang Kuis District is in accordance with the full cost method. Therefore, the researcher recalculated the cost of production based on the full cost method in UD Lima Bersaudara tofu. The researcher took into account all elements of production costs incurred in the tofu production process, namely raw material costs, direct labor costs, electricity costs, depreciation expenses and costs. equipment and others. The results from researchers found out from UD Lima Bersaudara that the calculation of the cost of production per piece of tofu was IDR 1,042.08.
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