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All Journal JAKPI Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA JURNAL PENGABDIAN KEPADA MASYARAKAT MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi dan Pajak JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi IJBE (Integrated Journal of Business and Economics) Journal of Economic, Bussines and Accounting (COSTING) JOURNAL OF APPLIED ACCOUNTING AND TAXATION KITABAH: Jurnal Akuntansi dan Keuangan Syariah Jurnal Akuntansi Kompetif Jurnal Akuntansi ASSET: Jurnal Manajemen dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal Reglement & Society (IJRS) Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Ekonomi Proceeding International Seminar of Islamic Studies Jurnal Ekonomika Dan Bisnis Worksheet : Jurnal Akuntansi Jurnal Riset Ekonomi dan Akuntansi International Journal of Economic, Technology and Social Sciences (Injects) International Journal of Economics and Management
Syafrida Hani
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Efektivitas Penerapan Sistem dan Prosedur Akuntansi Aset Tetap pada Dinas Perhubungan Kota Medan Indira Indah; Syafrida Hani
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i2.3870

Abstract

This study aims to analyze the effectiveness of the implementation of fixed asset accounting systems and procedures at the Department of Transportation of Medan City. The research employs a qualitative approach with a descriptive method to gain an in-depth understanding of actual field conditions. Data were collected through observation, interviews, documentation, and literature review, involving four informants directly engaged in fixed asset management. The results indicate that the implementation of fixed asset accounting systems and procedures has been relatively effective, as reflected in the execution of asset management stages in accordance with applicable regulations and the utilization of information technology-based systems. These systems support more structured recording and reporting processes. However, the effectiveness has not been fully optimized due to several constraints encountered during implementation. Factors influencing effectiveness include the quality of human resources, the use of technology, data completeness, and coordination among work units. The identified challenges involve data inaccuracies, limited user competence, weak internal control, and technical issues within the system. These conditions affect the quality of financial reports, particularly in terms of accuracy and timeliness, and also influence the effectiveness of internal control. This study contributes by identifying key issues and highlighting the importance of improving system quality and human resource capacity to support more effective and accountable fixed asset management.
Pengaruh Pengelolaan Keuangan dan Fintech Terhadap Kinerja Keuangan dengan Literasi Keuangan Sebagai Variabel Moderasi Pada Komunitas UMKM Rumah Kawan Bunda Dita Maulia Ahmad; Syafrida Hani; Hastuti Olivia
ASSET: Jurnal Manajemen dan Bisnis Vol. 8 No. 1 (2025): Juni
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/asset.v8i1.10614

Abstract

Penelitian ini dilakukan karena sebagian besar pemilik UMKM masih belum mengetahui pengelolaan keuangan yang tepat, tidak memanfaatkan fintech sebagai pendukung usaha, kesulitan dalam meningkatkan modal dikarenakan Kesulitan dalam memantau kinerja keuangan dan juga kurangnya literasi keuangan membuat pemilik UMKM kesulitan dalam menyusun pengelolaan keuangan. Hal ini dapat mempengaruhi pada pembuatan laporan keuangan UMKM. Penelitian ini juga untuk mencapai tujuan : (1) Untuk menguji dan menganalisis apakah Pengelolaan Keuangan berpengaruh terhadap Kinerja Keuangan pada UMKM Rumah Kawan Bunda; (2)Untuk menguji dan menganalisis Apakah Fintech berpengaruh terhadap Kinerja Keuangan pada UMKM Rumah Kawan Bunda; (3)Untuk menguji dan menganalisis apakah Literasi Keuangan memoderasi Pengelolaan Keuangan terhadap Kinerja Keuangan pada UMKM Rumah Kawan Bunda; (4)Untuk menguji dan menganalisis apakah Literasi Keuangan memoderasi Fintech terhadap Kinerja Keuangan pada UMKM Rumah Kawan Bunda. Penelitian ini menggunakan pendekatan penelitian asosiatif. Jenis data dalam penelitian menggunakan data kuantitatif. Populasi penelitian ini sebanyak 250 pelaku UMKM, sampel sebanyak 98 pelaku UMKM, yang dipilih melalui metode purposive sampling. Teknik pengumpulan data menggunakan data primer yang diperoleh dari kuesioner. Teknik menganalisis data dilakukan dengan SEM – PLS. Hasil penelitian ini menunjukkan bahwa : Pengelolaan Keuangan berpengaruh terhadap Kinerja Keuangan. Fintech berpengaruh terhadap Kinerja Keuangan. Literasi Keuangan tidak memoderasi pengaruh Pengelolaan Keuangan terhadap Kinerja Keuangan. Literasi Keuangan tidak memoderasi pengaruh Fintech terhadap Kinerja Keuangan   Kata Kunci : Pengelolaan Keuangan, Fintech, Kinerja Keuangan, Literasi     Keuangan, UMKM
THE INFLUENCE OF GLOBAL GOLD PRICE VOLATILITY AND ECONOMIC UNCERTAINTY ON INVESTMENT DECISIONS AT PEGADAIAN DIGITAL CP GUNUNGSITOLI: THE ROLE OF FEAR OF MISSING OUT (FOMO) IN THE BEHAVIORAL FINANCE PERSPECTIVE Ulfa Mardiah Gea; Syafrida Hani
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 14 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v14i1.1748

Abstract

Global economic instability and the surge in gold prices over recent years have driven changes in retail investor behavior, particularly in digital-based financial services. This study aims to examine the influence of gold commodity volatility and economic sector uncertainty on investment decisions of Pegadaian Digital CP Gunungsitoli customers, by placing Fear of Missing Out (FOMO) as a moderating variable within the behavioral finance perspective. This quantitative study involved 110 respondents randomly selected from the active customer population, with data analysis using multiple regression and Moderated Regression Analysis (MRA). The results show that simultaneously, both independent variables contribute significantly to investment decisions. In partial testing, only economic uncertainty proved significant (p = 0.002), while gold volatility was at a marginal threshold (p = 0.051). In the moderation test, FOMO was found unable to moderate the relationship between gold volatility and investment decisions (p = 0.642). However, FOMO positively and significantly strengthens the influence of economic uncertainty on investment decisions (p = 0.021; β = 0.581), with the model's explanatory contribution reaching 46.4 percent. These findings indicate that psychological factors such as FOMO are more responsive to macroeconomic uncertainty compared to commodity price fluctuations, suggesting that financial institutions should strengthen literacy based on behavioral bias management to encourage more rational decision-making
Co-Authors Adrian Bagas Azuar Juliandi Azuar Juliandi Bakhrul Khair Amal, Bakhrul Khair Dahrani, Dahrani Dilla Ainur Rahmi Dita Maulia Ahmad Dodo Wiranda Eka Nurmala Eka Nurmala Sari Elizar Sinambela Fatiya Kamila Hanoum Fauzi, Ahmad Feroza AZRAI JUWIKA Azrai Juwika Feroza AZRAI JUWIKA Azrai Juwika, Feroza AZRAI JUWIKA Azrai Fitri Apriani Girsang, Rapika Br Gulo, Niperjaya Hafsah Hafsah Harsha Raziqa Daoed Hasbi Assiddiq Hastuti Olivia Henny Zurika Lubis Indira Indah Irfan Irfan , Irfan Irfan, Irfan Irma Handayani, Irma Jufrizen Lubis, Mutiara Andora Mariati Mariati Maya Sari Maya Sari MMSI Irfan ,S. Kom Muhammad Firza Alpi, Muhammad Firza Muhyarsyah, Muhyarsyah Mukti, Roro Canggih Nasyalia, Cut Novien Rialdy Ocvianita, Ika Pratama Marpaung, Arif Putri, Chici Youlanda Rini Ariyani Rizanul Akbar Assofi Rizki Arvi Yunita Saehu, Uun Ahmad Sitta Hazzar Eka Romadhon Suriyadi, Suriyadi Tri Wulandari Ulfa Mardiah Gea Widia Astuty Winanda, Yola Yovi, Muhammad zahrah fauzi