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All Journal Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Ilmiah Ekonomi Islam JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi FINANSIA : Jurnal Akuntansi dan Perbankan Syariah JURMA : Jurnal Program Mahasiswa Kreatif Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Safari : Jurnal Pengabdian Masyarakat Indonesia Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah IIJSE Moneter : Jurnal Ekonomi dan Keuangan Jurnal Ekonomi, Akuntansi dan Perpajakan Gestus Journal Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Akuntan Publik
Nurwani Nurwani
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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Perlakuan Akuntansi untuk Ast Bersejarah: Studi Kasus pada Museum Pusaka Nias Kota Gunung Sitoli Dede Sri Apriyanti Lombu; Hendra Harmain; Nurwani Nurwani
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 2 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Penelitian ini bertujuan untuk mengetahui perlakuan akuntansi (pengakuan, penilaian, pengukuran, penyajian dan pengungkapan) yang diterapkan dalam pelaporan keuangan aset bersejarah pada Museum Pusaka Nias Kota Gunungsitoli dan untuk mengetahui perlakuan akuntansi yang dilakukan pada aset bersejarah di Museum Pusaka Nias Kota Gunungsitoli telah sesuai dengan PSAP No. 07 Tahun 2010 tentan akuntansi aset tetap. Penelitian ini menggunakan metode pendekatan kualitatif deskriptif, dengan jenis dan sumber data primer dan sekunder. Data primer diperoleh dari hasil wawancara dengan informan penelitian yaitu edukator, cagar budaya, dan akuntan Museum Pusaka Nias Kota Gunungsitoli. Data sekunder diperoleh dari dokumen seputar sejarah dan profil Museum Pusaka Nias Kota Gunungsitoli, struktur organiasasi, dan data koleksi aset bersejarah pada Museum Pusaka Nias Kota Gunungsitoli. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Hasil dari penelitian ini menunjukkan bahwa Pengelolaan Aset Bersejarah di Museum Pusaka Nias Kota Gunungsitoli dalam hal perlakuan aset bersejarah dari segi pengakuan, penilaian, pengukuran, penyajian dan pengungkupan belum tercapai karena dari aturan PSAP 07 Tahun 2010 tentang Akuntansi Aset Tetap bagian aset bersejarah terdapat 8 paragraft tetapi Museum Pusaka Nias Kota Gunungsitoli hanya menerapkan 5 paragraf dan ada 3 paragraf yang tidak diterapkan.
Analisis Peranan Distribusi Dana Zakat Produktif dalam Perkembangan Usaha Mikro Mustahik (Penerima Zakat) Berdasarkan Akuntansi pada Dompet Dhuafa Waspada Medan Nurul Inggih Ryandani; Kamilah Kamilah; Nurwani Nurwani
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 2 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Penelitian ini bertujuan untuk mengetahui peranan distribusi dana zakat produktif terhadap perkembangan usaha mikro mustahik berdasarkan akuntansi zakat, serta untuk mengetahui optimalisasi pendayagunaan zakat produktif terhadap peningkatan pendapatan mustahik di Dompet Dhuafa Waspada. Penelitian yang digunakan adalah pendekatan kualitatif deskriptif. Data dalam penelitian ini menggunakan data primer dan data sekunder dengan menggunakan teknik pengumpulan data secara langsung melalui wawancara. Subjek penelitian ini yaitu Amil dari LAZ Dompet Dhuafa Waspada Medan dan Mustahik (penerima zakat). Objek penelitian ini yaitu peranan distribusi dana zakat produktif terhadap perkembangan usaha mikro mustahik berdasarkan akuntansi zakat. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah observasi, wawancara, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa Dompet Dhuafa belum sepenuh menerapkan PSAK 109 serta belum tranparan, mekanisme penyaluran dana menggunakan 2 metode yaitu online dan offline, dan kondisi ekonomi mustahik setelah mendapatkan dana zakat produktif dari Dompet Dhuafa Waspada hanya cukup untuk kebutuhan sehari-hari dan kondisi ekonominya menurun di awal pandemi. Jadi penyaluran dana zakat produktif dari Dompet Dhuafa Waspada dikatakan belum mempengaruhi perkembangan mustahik.
Analysis of Accountability and Transparency in Management of School Operational Assistance (BOS) on School Progress at SMP Muhammadiyah 16 Lubuk Pakam Vania Ananda Nashuha Harahap; Nurwani Nurwani; Juliana Nasution
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3550

Abstract

SMP Muhammadiyah 16 Lubuk Pakam is a private school that facilitates underprivileged children and also provides assistance in the form of School Operational Assistance (BOS) funds from the government. The purpose of this study was to analyze accountability and transparency in the management of school operational assistance funds for the progress of SMP Muhammadiyah 16 Lubuk Pakam. This study uses descriptive qualitative methods and data collection techniques by means of observation, interviews, and documentation. BOS Funding is based on the total number of students totaling 135 students. The results of the study show that the application of the principle of transparency at SMP Muhammadiyah 16 Lubuk Pakam is less transparent as seen from the lack of openness in planning the RKAS, the use of BOS funds, and the publication of reports on the use of BOS funds which are reported annually to parents and teachers because there is data that is private. The application of the principles of accountability and transparency at SMP Muhammadiyah 16 Lubuk Pakam can be seen in the form of accountability to all parties involved. Starting from the planning of BOS funds, the use of BOS funds that are in accordance with those determined by the central government, the accountability of BOS funds that are reported to internal and external parties, and the archiving of BOS funds documents that are archived by the BOS treasurer.
Analysis of Accounting Information Systems of Cash Receipts and Cash Dispenses at PT. JNE Medan Main Branch Sylviana Siregar; Nurwani Nurwani; Hendra Harmain
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 2 (2023): Sharia Economic: July, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i2.3771

Abstract

This study aims to find out how the accounting information system procedures for the application of cash and cash disbursements at PT. JNE Medan Main Branch in 2023. The research method uses a qualitative descriptive method which includes field studies. The data used in this study are primary data and secondary data. Data collected by means of observation, interviews and documentation. Based on the analysis and discussion above, it can be concluded that cash receipts and cash disbursements at PT. JNE Medan Main Branch has implemented an accounting information system well using two ways, namely the first is to manually write down all transactions that occur, both cash receipts and cash disbursements. Second, digitally assisted by the Microsoft Office Excel and MDAX software systems which are already connected to the center of PT. JNE with PT. JNE spread across Indonesia. The procedure for cash receipts in the accounting department by this company still does not record transactions in general journals and posting ledgers, but PT. JNE Medan Main Branch already uses MDAX which helps record and report company finances in real time at the company center.
Analisis Sistem Pengendalian Internal Persediaan Barang Dagang Menggunakan The Committee Of Sponsoring Organization Of Treadway Commission (COSO) Pada Distributor Sparepart Kendaraan Bermotor Oriens Jaya Medan Salsabilla Febriani; Muhammad Arif; Nurwani Nurwani
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 1 (2024): January : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i1.996

Abstract

This research aims to determine the internal control system for merchandise inventory in the company and the internal control system for merchandise inventory using COSO as well as the obstacles faced in the internal control system for merchandise inventory. This research uses a qualitative method with a descriptive approach, with data collection techniques through interviews, observation and documentation. The data sources for this research are primary data and secondary data. The research results obtained from this research are: firstly, the internal control system for merchandise inventory at the Oriens Jaya Medan Motor Vehicle Spare Parts Distributor is implemented based on established procedures, secondly, the internal control system for merchandise inventory uses COSO from 5 (five) components which have 17 ( seventeen) the principles contained in all of these principles have been answered but there are some that do not yet exist in the company including code of ethics and ethical standards, officially written organizational structure, does not have an audit committee, does not have CCTV, does not set strict sanctions , and there was no bar code scanning device, and the third problem faced was human error which resulted in inventory differences and delays in sending goods by expeditions, damage to goods due to expeditions and customers (shops) taking a long time to send returned goods.
Analisis Peran Teknologi Digital Dalam Memudahkan Nasabah Bertransaksi Pada Saat Terjadi Pandemi Covid-19 (Studi Kasus Bank Sumut Syariah Capem Hamparan Perak) Sri Rezeki; Nurbaiti Nurbaiti; Nurwani Nurwani
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 1 No. 2 (2023): April : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.661 KB) | DOI: 10.54066/jrime-itb.v1i2.115

Abstract

Digital technology is a type of technology in which computer systems and automated systems usually replace a lot of human labor in the process. This study aims to determine the role of digital technology in Bank Sumut Syariah Hamparan Perak Sub-Branch to make it easier for customers to make transactions during the Covid-19 pandemic. This study uses a descriptive qualitative approach. Techniques and data collection using structured interviews and using secondary data obtained from PT. SOP data. Bank Sumut Syariah Sub-branch of Overlay Silver and so on. The results of the first research on the role of digital technology provide convenience in using mobile banking during the Covid-19 pandemic which has a good impact related to increasing the number of customers. The results of the second study are constraints on the role of digital technology in making it easier for customers to make transactions during the Covid-19 pandemic regarding the limited internet or not yet entering rural areas. Suggestions and input for Bank Sumut Syariah Capem Hamparan Perak can improve the network by using wireless mobile banking which is prepared as early as possible, where if there is a network failure, the convenience of customer transactions will not be disturbed at all.
Analisis Strategi Badan Pelaksana Otorita Danau Toba Dalam Mengembangkan Pariwisata Danau Toba Ahmad Zikri; Nurbaiti Nurbaiti; Nurwani Nurwani
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 4 (2023): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v3i4.1909

Abstract

This research aims to first determine and analyze the Lake Toba Tourism development strategy by the Lake Toba Authority Implementing Body. Second, to find out the results of the SWOT analysis of employee performance improvement strategies using the IFAS and EFAS matrices, important factors can be identified from both the external environment and the internal environment which are strengths, weaknesses, opportunities and threats for improving performance. The research method used in this research is descriptive qualitative, the author also uses SWOT analysis. SWOT analysis is the systematic identification of various factors to formulate company strategy. From the results of the analysis, a growth strategy or growth oriented strategy is obtained. This strategy indicates that the company is strong and able to continue to develop by taking advantage of existing opportunities. This strategy was chosen because the calculation results were in quadrant I where the total weighted score of strengths-weaknesses was 3.36 while the total weighted score of opportunities-threats was 3.314. Positions in this quadrant are very profitable and can be implemented optimally.
Pengaruh Manfaat dan Resiko Terhadap Minat Penggunaan E-Wallet DANA di UINSU Syifa Alhusna; Yenni Samri Juliati Nasution; Nurwani Nurwani
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 2 (2024): April: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i2.2311

Abstract

This study aims to determine the effect of benefits and risks on interest in using E-Wallet DANA at UINSU partially and simultaneously. The type of research used is quantitative research with questionnaire data collection techniques and a population of 1125 students of the Sharia Accounting Study Program at the State Islamic University of North Sumatra with a sample used of 92 respondents with sampling techniques using purposive sampling. Data testing techniques used in this study include Descriptive Statistical Analysis, Validity Test and Reliability Test, Classical Assumption Test, Multiple Linear Regression Test, t test, F test, and Determination Coefficient Test. The results of this study indicate that First, the Benefits variable has a positive and significant effect on Interest with a t value (2.399) > t table (1.662). Second, Risk has a negative and significant effect on Interest with a calculated t value (- 1.029) < t table (1.662) and a significant value of 0.000 < 0.05. Third, the Benefits and Risk Variables affect the Interest in using e-wallets simultaneously (together), with Fcount> Ftable (11.199> 3.10) and a sig value of 0.000 <0.05.
Analisis Implementasi Metode Perhitungan Penyusutan Aset Tetap Dan Dampaknya Terhadap Laba Pada PT Perkebunan Nusantara II Kebun Bandar Klippa Munadya Puteri Andisty; Hendra Harmain; Nurwani Nurwani
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 1 (2024): Januari : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i1.1459

Abstract

This research aims to determine the implementation of the fixed asset depreciation method at PT Perkebunan Nusantara II Kebun Bandar Klippa and determine the implementation of fixed asset depreciation calculations in accordance with the fixed asset depreciation method based on PSAK 16 at PT Perkebunan Nusantara II Kebun Bandar Klippa and determine the impact of implementing the depreciation method fixed assets to profits at PT Perkebunan Nusantara II Kebun Bandar Klippa. This research uses a research methodology with a descriptive qualitative research approach. Data collection techniques in this research are structured interview techniques and documentation techniques. Based on the research results, it was found that the company's policy regarding the treatment of fixed asset depreciation methods is in accordance with PSAK 16. Calculation of fixed asset depreciation using the straight line method produces a relatively constant asset depreciation expense, while using the sum of the year digits and declining balance method produces a higher asset depreciation expense. at the beginning of the year and decreased in the following years. The impact of implementing the fixed asset depreciation calculation method on company profits shows that allocating depreciation costs calculated using the straight line method produces higher profits compared to using the sum of years and declining balance method.
Analisis Penerapan SAK EMKM pada Usaha Mikro Kecil dan Menengah di Kec. Galang: Studi Kasus UMKM Mulia Maju Panglong Lumban Aritonang; Hendra Harmain; Nurwani Nurwani
Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v1i4.38

Abstract

The preparation of financial reports for UMKM Mulia Maju Panlong is in accordance with SAK EMKM and to identify any obstacles in preparing financial reports based on SAK EMKM for UMKM Mulia Maju Panglong. This research was conducted using qualitative methods with a descriptive approach and preparing financial reports based on SAK EMKM using primary and secondary data taken from Mulia Maju Panglong. Data collection techniques in this research used observation, interview and documentation techniques. Based on data analysis, the research results show that the preparation of financial reports made by Mulia Maju Panglong is not fully in accordance with the Financial Accounting Standards for Small and Medium Entities (SAK EMKM) and only adapts to the needs of the business without understanding the applicable standards. Mulia Maju Panglong in presenting incomplete financial reports according to those in SAK EMKM by only making two financial reports in the form of a financial position report and a simple profit and loss report. There are several obstacles faced by Mulia Maju Panglong MSMEs in preparing financial reports in accordance with the provisions of SAK EMKM, namely the lack of knowledge of MSME owners regarding SAK EMKM which applies in preparing financial reports, the lack of understanding of MSME owners regarding technology and information and the absence of an obligation for MSMEs to prepare financial reports according to SAK EMKM standards.
Co-Authors Ade Aulia Riski Ahmad Zikri Aisyah Aisyah Andri Soemitra Anggi Mayasari Lubis Anugrah Permana Tanjung Ayu Andini Ayu Apriani Cindy Shelina Dede Sri Apriyanti Lombu Dewi Sartika Nasution Fachry Abda El Rahman Fadilah Dalimunthe Geri Bintang Rikardi Hastina Febriaty Hendra Harmain Juliana Nasution Kamilah Kamilah Laksono Trisnantoro Lumban Aritonang Maharani Zaida Martozet Martozet Merdy Roy Sunarya Togatorop Muhammad Arif Munadya Puteri Andisty Mustapa  Khamal  Rokan Natasya Haryani Hutabarat Nurul Inggih Ryandani Raja Gusti Mandari Siregar Salsabilla Febriani Sindi Rahmadani Siti Aulia Sri Rezeki Syamsiar, Syamsiar Syifa Alhusna Sylviana Siregar Vania Ananda Nashuha Harahap Wahyu Haji Muharram Warhamna Syahri Yenni Samri Juliati Yenni Samri Juliati Nasution Yunaidi Yunaidi