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All Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Akuntansi Bisnis dan Publik FIRM: Journal of Management Studies JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING ProBisnis : Jurnal Manajemen Jurnal Akuntansi, Manajemen dan Bisnis Digital Proceedings of The International Conference on Business and Economics Jurnal Penelitian dan Pengabdian Masyarakat International Journal of Management, Economic and Accounting Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Indonesian Management
Nur Aliah
Akuntansi Fakultas Sosial Dan Sains Universitas Pembangunan Pancabudi
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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PENGARUH LITERASI KEUANGAN, GAYA HIDUP, DAN ELECTRONIC MONEY TERHADAP PERILAKU KONSUMTIF MAHASISWA GENERASI GEN-Z Ferdy Shiega; Mas Intan Purba; Jodan Winston; Nur Aliah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12302

Abstract

The purpose of this study was to determine the effect of financial literacy, lifestyle, electronic money on the consumptive behaviour of generation z students at Prima Indonesia University. Consumptive behaviour can be explained by looking at the habits of the subject, in this case students, who more often buy goods to meet their wants rather than needs rather than saving or investing. Good financial literacy is expected to help all individuals carry out good financial behaviour. The reality that is often encountered today is the tendency of students who are late adolescents to imitate a consumptive lifestyle that is all up to date. Excessive use of e-money can trigger consumptive behaviour. Consumptive behaviour is associated with excessive consumption patterns of goods or services, beyond the limits of one's needs. The research method uses a quantitative method with a sample size of 100 students. Data collection was carried out through interviews, questionnaires and documentation studies. Data testing was carried out by conducting classical assumption tests, regression tests and hypothesis testing using SPSS. The results of the study showed partially and simultaneously that financial literacy, lifestyle, electronic money had a significant effect on consumptive behaviour.
Analysis of Community Understanding of E-Commerce-Based Information Systems in Klambir V Village Kebun Deli Serdang Noviani; Nur Aliah; Samrin
International Journal of Management, Economic and Accounting Vol. 1 No. 2 (2023): December 2023
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v1i2.50

Abstract

The economy of Klambir V Kebun Village, Kec Hamparan Perak, Deli Serdang Regency, is starting to develop due to the availability of village funds from the central government and support from information technology such as the Internet which aims to improve the local economy. Information technology provides various solutions to the problems that are generally faced by people in developing their businesses. For example, one of the technologies that is currently developing rapidly is Electronic Commerce (E-Commerce). E-Commerce itself is interpreted by some experts as financial buying and selling transactions that use an internet connection or digital technology. Various transactions, from sales, purchases, distribution, to marketing of goods and services can be done by utilizing E-Commerce. However, the author sees that many people in Klambir V Kebun Village, Deli Serdang Regency, still do not know the benefits and how to use E-Commerce. Based on this phenomenon, the author is interested in developing an E-Commerce-based information system with the aim of improving the economy and service to the people of Klambir V Kebun Village.
Financial Ratio Analysis As An Instrument For Evaluating The Financial Performance Of The Padang City Drinking Air Resources In Optimizing Fund Management Umniati Khairunnisa; Nur Aliah; Dwi Saraswati
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10965

Abstract

This study aims to evaluate the financial performance of Perumda Air Minum Kota Padang through financial ratio analysis as an instrument to optimize the company's fund management. Using a descriptive quantitative approach, this research analyzes financial report data from 2022 to 2024, focusing on liquidity, solvency, profitability, activity, and operational ratios based on the standards of the Minister of Home Affairs Decree Number 47 of 1999. The results indicate that the company's financial performance falls into the "Good" category, with key strengths in low-risk solvency and high receivables collection effectiveness, but weaknesses in suboptimal profitability and operational efficiency influenced by high costs and water loss levels. The value of this research lies in providing strategic recommendations to enhance cost control, accelerate collection, and reduce water loss, thereby supporting operational sustainability and public services. Financial ratio analysis proves effective as an evaluation tool that aids management in decision-making for fund optimization.
Evaluation Of The Myorion Application Implementation In The Accounting Information System Of PT Guna Bangun Jaya Medan Trisha Debbie Sanora Gultom; An Azzahra Azzahra; Nur Aliah
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10966

Abstract

This study aims to evaluate the implementation of the MyOrion application as an Enterprise Resource Planning (ERP)–based accounting information system at PT Guna Bangun Jaya Medan. The evaluation assesses the success of the system in supporting the company’s accounting processes using the DeLone and McLean information systems success model, which consists of system quality, information quality, service quality, system use, user satisfaction, and net benefits. This study employs a qualitative descriptive approach. Data were collected through observations, interviews, and documentation involving system users and relevant stakeholders within the company. The findings indicate that the MyOrion application has been implemented effectively and is able to integrate sales, inventory, distribution, and financial recording processes in real time. The system contributes positively to operational efficiency and the accuracy of accounting information. However, several challenges remain, particularly related to users’ understanding of the system and technical stability issues. This study provides evaluative insights and practical implications for improving the effectiveness of ERP-based accounting information systems.
Literature Study of Fixed Asset Depreciation Calculation On Profit In Financial Statements Juliarta Elisabeth Silitonga; Dona Olivia Sihombing; Talitha Nabila; Muhammad Khoiri Luthfi; Nur Aliah
Journal of Indonesian Management Vol. 4 No. 4 (2024): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v4i4.2030

Abstract

Depreciation of fixed assets is an important element of accounting that has a significant impact on financial reporting, especially profit reporting. The purpose of this study is to analyze the calculation of depreciation of fixed assets and its impact on reported profit. Consider different depreciation methods, such as the straight-line method, declining balance method, and production unit method, to understand how each method affects cost allocation and income statement results. In addition, this study also discusses the relevance of Statement of Financial Accounting Standards (PSAK) no. 16 Shows the effect of recognizing depreciation expense and tax obligations due to the recognition of depreciation expense. The results of the analysis show that choosing the right depreciation method not only affects net income, but also plays an important role in asset management and corporate strategic decision-making. Therefore, an in-depth understanding of fixed asset depreciation is essential for managers to develop investment strategies and comply with accounting standards.
The Impact of Company Size, Quality of Public Accounting Firm (KAP), and Financial Ratios on Audit Delay in Hotel, Restaurant and Tourism Sub-Sector Companies Listed on The Beitourism Sub-Sector Companies Listed On The BEI Putri Amanda; Nur Aliah
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i2.2325

Abstract

This study aims to analyse the impact of company size, quality of the Public Accounting Firm (KAP), and financial ratios on audit delay in hotel, restaurant and tourism sub-sector companies listed on the Indonesia Stock Exchange (IDX). Audit delay is an indicator of the timeliness of financial reporting which can affect the credibility and trust of investors in the company. Independent variables in this study include company size (total assets), KAP quality (Big Four and Non-Big Four KAP classification), and financial ratios represented by profitability ratios (Return on Assets). This research uses quantitative methods with multiple linear regression approaches. Data is obtained from the annual financial statements of hotel, restaurant and tourism sub-sector companies published on the IDX during a certain period. Samples were selected using purposive sampling method with certain criteria. The results showed that Company Size has no significant effect on Audit Delay, while KAP Quality and Profitability. Simultaneously, the three independent variables have a significant influence on Audit Delay. The coefficient of determination analysis shows the R Square value of 0.227 or 22.7%, which means that the independent variables are able to explain the variation in changes in Audit Delay by 22.7%, while the remaining 77.3% is influenced by other factors outside the research model.
Sosialisasi Pentingnya Penentuan Harga Pokok Penjualan dan Pemeriksaan Keuangan Pada Umkm Kelurahan Sidomulyo, Kecamatan Stabat Nur Aliah; Miftha Rizkina; Atikah Zuhra Sitorus
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/4khgxg27

Abstract

This community service activity aims to improve the understanding and ability of micro and small business owners in determining the cost of goods sold accurately and conducting basic financial audits to support business sustainability. This activity was carried out in the Sidomulyo sub-district, Stabat district, using socialization and interactive discussion methods. The participants were ten micro and small business owners engaged in various types of businesses. The results of the activity showed that most participants did not have adequate financial records. There was still a lack of accuracy in the use and grouping of accounts. Through this activity, participants gained a good understanding of the importance of determining the cost of goods sold and conducting financial audits as a basis for more measurable and sustainable business management. This activity is expected to encourage micro and small business owners to start implementing simple financial records consistently.
FAKTOR-FAKTOR PENYEBAB TIDAK TERLAKSANA SISTEMATIS PROSEDUR AKUNTANSI PADA UKM DI DESA KOTA PARI Nur Aliah; Miftha Rizkina; Sumardi Adiman; Mutiara Ramadani
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 6 (2024): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i6.2024.2551-2558

Abstract

Penelitian ini dilaksanakan di Desa Kota Pari, Kecamatan Pantai Cermin, Sumatera Utara, dengan fokus pada para pelaku UKM.Tujuan dari penelitian ini adalah untuk menganalisis praktik pencatatan keuangan yang dilakukan oleh para pelaku UKM di desa tersebut dan mengidentifikasi alasan di balik tidak diterapkannya prosedur akuntansi yang sistematis serta strategi untuk mengatasi masalah pencatatan keuangan. Data primer diperoleh melalui wawancara dengan pihak terkait, observasi, dan dokumentasi dari para informan. Analisis data dilakukan dengan metode kualitatif. Penelitian ini mempertimbangkan faktor-faktor seperti persepsi, motivasi, literasi keuangan, dan peran lembaga pendidikan tinggi.Hasilnya menunjukkan bahwa pencatatan keuangan yang dilakukan oleh pelaku UKM sangat sederhana dan tidak mengikuti prosedur akuntansi yang sistematis, dengan pencatatan yang dilakukan secara manual pada buku tulis atau buku double folio yang hanya mencatat penerimaan dan pengeluaran. Alasan utama tidak diterapkannya prosedur akuntansi yang sistematis adalah persepsi pelaku usaha yang menganggap pembukuan sesuai prosedur akuntansi tidak penting.Hal ini berdampak pada motivasi mereka yang rendah untuk berkembang. Selain itu, rendahnya literasi keuangan, yang dipengaruhi oleh tingkat pendidikan, juga merupakan faktor penyebab. Peran perguruan tinggi dalam memberikan sosialisasi dan pelatihan kepada pelaku usaha belum maksimal.Untuk mengatasi masalah pencatatan keuangan pada UKM, disarankan adanya pelatihan berkala dan pendampingan hingga para pelaku usaha mampu mencapai standar pencatatan yang diharapkan.
ANALISIS PENERIMAAN DAN RESTITUSI PAJAK PERTAMBAHAN NILAI PADA KANWIL DJP SUMATERA UTARA I Miftha Rizkina; Nur Aliah; Sumardi Adiman; Juana Dewi Maharani
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 7 (2024): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i7.2024.2938-2943

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis penerimaan serta restitusi Pajak Pertambahan Nilai (PPN), penerimaan PPN, serta hubungan antara restitusi PPN dan penerimaan PPN. Penelitian dilakukan di Kantor Wilayah Direktorat Jenderal Pajak (Kanwil DJP) Sumut I.  Penelitian ini menggunakan pendekatan deskriptif, namun dengan jenis data kualitatif. Sumber data utama dan tambahan yang digunakan adalah dokumentasi dan wawancara. Hasil penelitian menunjukkan bahwa Kanwil DJP Sumut I telah melaksanakan restitusi PPN sesuai dengan ketentuan yang berlaku.
Co-Authors , Samrin An Azzahra Azzahra Atikah Zuhra Sitorus Clorinda Vanessia Dessyana Dessyana Dinda April Yanti Dona Olivia Sihombing Dwi Saraswati Ferdy Shiega Hidayati Purnama Lubis Jodan Winston Juana Dewi Maharani Juliarta Elisabeth Silitonga Miftha Rizkina Muhammad Khoiri Luthfi Mutiara Ramadani Nina Andriany Nasution Nina Fadilah Noviani Purba, Mas Intan Putri Amanda Rindiyami Rindiyami Sari, Meigia Nidya Simla Resa Raman Sumardi Adiman Sumardi Adiman Talitha Nabila Trisha Debbie Sanora Gultom Umniati Khairunnisa William William