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All Journal Krisna: Kumpulan Riset Akuntansi Proceeding International Seminar of Islamic Studies Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal International Journal of Islamic Business Management
Fachrun Nissa
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Mathematics Physics Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERATING Fachrun Nissa; Widia Astuti; Eka Nurmala Sari
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.169-179

Abstract

The purpose of this study is to determine and analyze whether budget participation has an effect on managerial performance. To find out and analyze whether the clarity of budget targets has an effect on managerial performance. To find out and analyze whether organizational culture moderates the effect of budget participation on managerial performance. To find out and analyze whether organizational culture moderates the effect of budget target clarity on managerial performance.The research approach uses quantitative associative. This research uses data analysis method using SmartPLS.3 software which is run with computer media. In this study, the research instrument used was a questionnaire/questionnaire. The variable measurement scale used in this study is to use an ordinal scale in the form of a Likert scale. The sample of this study is the entire population of 35 employees at PT. KIM. Based on the results of the research, budget participation has a significant positive effect on managerial performance. Budget target class has a significant positive effect on managerial performance. Organizational culture can moderate the effect of budgetary participation on managerial performance. Organizational culture can moderate the influence of the budget target class on managerial performance
The Role Of The Importance Of Financial Literation For Generation Millennialdi Era Digital Rilsha Rilsha; Fachrun Nissa
Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

Advances in technology in the digital age make all aspects of life complex so that it requires humans to continue to develop and strive to meet their needs. One of the demands that must be developed by people in the centuries to be able to compete in basic literacy capabilities, one still occupies a relatively low position among other countries. The phenomenon found today is that people tend to engage in consumptive behavior because of the easier access to make transactions online, this is especially true for adolescents at the high school age. Based on the 2016 survey on the level of financial literacy, it shows that students at the student level have a percentage of 23,4% and based on age 15-17 years with a percentage of 5,2%. The low level of financial literacy at the learning level is due to the lack of knowledge among adolescents about the importance of financial management for the future. This study aims to determine the importance of financial literacy among teenage students in the digital age. The research method is carried out by studying literature by examining previous and qualitative research. Based on this research it is known that financial literacy education is important to be given to teenagers in the current digital era as a form of self-control to realize a financially literate future which is financial literacy. The 2015 World Bank survey results on financial literacy show Indonesia. 
Langkah Awal Menuju Stabilitas Ekonomi pada Siswa SMA Swasta Nurcahaya Kota Medan Fachrun Nissa; Nirma Rosalia; Retno Nela Simanjuntak; Muhammad Harpis
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 2 No. 1 (2025): Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v2i1.1091

Abstract

Individual economic stability is a crucial prerequisite for achieving well-being and financial independence. The Community Service Program (PKM) titled "Initial Steps Towards Economic Stability for Students of SMA Swasta Nurcahaya Kota Medan" aims to enhance students' financial literacy and entrepreneurial skills through socialization and discussion. This activity involved introducing the basic concepts of economic stability, personal financial management, and simple entrepreneurial initiatives. The results showed positive responses, with increased student understanding of financial literacy, awareness of the importance of personal economic stability, and interest in starting small businesses. These findings indicate that the program successfully motivated students to create simple financial plans and be more attentive to economic conditions. This step serves as a significant foundation for preparing students to face future economic challenges.
ANALISIS PENGANGGARAN MODAL PEKERJAAN PERLUASAN TERMINAL BANDAR INTERNASIONAL PT. ANGKASA PURA 1 (PERSERO) Yana Kumala Sari Sihaloho; Henny Andriyani Wirananda; Fachrun Nissa
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 1 (2026): March
Publisher : CV. Barokah Publsiher

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Abstract

Penelitian ini bertujuan untuk menganalisis proses penyusunan anggaran Perluasan Terminal Bandara Internasional Zainuddin Abdul Madjid Lombok pada PT. Angkasa Pura 1 (Persero). Keluaran laporan akhir Perencanaan akan dianalisis menggunakan metode deskripsikomparatif terhadap aspek-aspek penganggaran perusahaan melalui perspektif penganggaran modal atau investasi yang lebih bersifat manajemen proyek atau engineering system dibandingkan investasi yang bersifat surat berharga atau yang lainnya. Penganggaran Pekerjaan Perluasan Terminal Bandara Internasional Lombok dari hasil penelusuran telah memenuhi beberapa aspek-aspek penyusunan anggaran perusahaan yang baik, meskipun beberapa prediksi-prediksi strategis meleset dari yang diperkirakan. Penganggaran modal perusahaan sendiri dalam aplikasi dan praktisnya terdapat beberapa kelemahan dalam melakukan prediksi-prediksi imbal balik masa depan dari nilai investasi yang dikeluarkan karena kurangnya integrasi terhadap tujuan-tujuan strategis perusahaan atau terhadap regulasi tingkat atas yang harus dipenuhi terutama dalam perolehan nilai aset atau aktiva tetap dengan nilai yang signifikan. Dengan tulisan ini diharapkan dapat membangkitkan kesadaran-kesadaran akan pentingny evaluasi penganggaran modal sebelum anggaran tersebut dikeluarkan untuk dilakukan uji kelayakannya dari perspektif nilai dan waktu.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERAN DAN FUNGSI ANGGARAN PENJUALAN PADA PERUSAHAAN DAGANG ATAU JASA: PEMASARAN, KEUANGAN DAN EKONOMI (LITERATURE REVIEW MSDM) Rizki Hidayah Nasution; Fachrun Nissa; Henny Andriyani Wirananda
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 1 (2026): March
Publisher : CV. Barokah Publsiher

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Abstract

Anggaran penjualan merupakan alat penting dalam perencanaan dan pengendalian kegiatan perusahaan dagang maupun jasa. Artikel ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi peran dan fungsi anggaran penjualan dari aspek pemasaran, keuangan, dan ekonomi. Penelitian terdahulu berperan penting dalam artikel ilmiah. Dengan adanya riset terdahulu memperkuat teori dan fenomena yang saling berhubungan atau pengaruh antar variable. Artikel ini mereview Faktor-faktor yang mempengaruhi peran dan fungsi anggaran penjualan pada perusahaan dagang atau jasa yaitu: Pemasaran, Keuangan dan Ekonomi, suatu studi literatur Manajemen Sumberdaya Manusia. Dan tujuan didalam penulisan artikel ini adalah membangun hipotesis pengaruh antar variabel untuk dapat digunakan pada riset setelahnya. Hasil artikel literature review ini adalah sebagai berikut: 1). Pemasaran berpengaruh terhadap peran dan fungsi anggaran penjualan pada perusahaan dagang atau jasa; 2). Keuangan berpengaruh terhadap peran dan fungsi anggaran penjualan pada perusahaan dagang atau jasa: dan 3). Ekonomi berpengaruh terhadap peran dan fungsi anggaran penjualan pada perusahaan dagang atau jasa:.
Co-Authors Eka Nurmala Sari Henny Andriyani Wirananda Muhammad Harpis Nirma Rosalia Retno Nela Simanjuntak Rilsha Rilsha Rizki Hidayah Nasution Widia Astuti Yana Kumala Sari Sihaloho