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All Journal Jurnal Riset Akuntansi dan Bisnis Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Journal of Management and Bussines (JOMB) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Ekonomi Jurnal Akuntansi AKTIVA Jurnal Ipteks Terapan : research of applied science and education Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntan Publik Ulil Albab
Nurwani Nurwani
Universitas Islam Negeri Sumatera Utara
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Pengaruh Penerapan E- Filling Terhadap Kepatuhan Wajib Pajak Dalam Menyampaikan SPT Tahunan Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Kasus di Badan Pengelolaan Pajak dan Retribusi Daerah Provinsi Sumatera Utara) Nadratul Hasanah Lubis; Hendra Harmain; Nurwani Nurwani
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 2 (2023): September
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/15539

Abstract

The purpose of this study is to determine the Effect of the Application of E-filling on Taxpayer Compliance with Service Quality Satisfaction as an Intervening Variability in the Regional Tax and Retribution Management Agency of North Sumatra Province. The type of research used was quantitative research with questionnaire and sample data collection techniques used by 100 taxpayer respondents at the Regional Tax and Retribution Management Agency of North Sumatra Province. Data testing techniques used in this study include Descriptive Statistical Analysis, Classical Assumption Test, Simple Linear Regression Test, Path Analysis Test, Sobel Analysis, R Square Test, and t Test. The results of this study show that the Application of E-filling has a positive and significant effect on Taxpayer Compliance 0.000 0.05, the Application of E-filling has a positive and significant effect on Taxpayer Compliance with Service Quality Satisfaction as an intervening variable. Path Analysis Test Results Indirect The application of E-filling (X) through Service Quality (Z) has a significant influence on taxpayer compliance (Y). Service Quality Satisfaction is able to mediate the relationship between the Application of E-filling to Taxpayer Compliance.
Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) Dalam Upaya Meningkatkan Pembangunan dan Pemberdayaan Masyarakat Pada Desa Lambou Darul Ihsan Kecamatan Bukit Malintang Kabupaten Mandailing Natal Fadilah Dalimunthe; Mustapa Khamal Rokan; Nurwani Nurwani
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1624

Abstract

This research aims to determine the accountability of managing village fund allocations in an effort to increase development and community empowerment in Lambou Darul Ihsan Village, Bukit Malintang District, Mandailing Natal Regency. This research uses a descriptive qualitative approach methodology, data collection techniques in this research are interview, observation and documentation techniques. Based on the research results, it was found that accountability in the management of village fund allocation in an effort to increase development and community empowerment in Lambou Darul Ihsan village in 2022 has been implemented in accordance with Minister of Home Affairs Regulation No. 20 of 2018 starts from planning, implementation, administration and reporting, while at the accountability stage both technically and administratively it is good, but sometimes there are inhibiting factors in preparing the report because the management still lacks experience and limited education, but this can be overcome because of the District government always provide coaching.
THE EFFECT OF INCOME, DISTRIBUTION OF FUNDS, AND FEE-BASED INCOME ON THE PROFITABILITY OF BSI INDONESIA Nurianti Rahmadani; Annio Indah lestari Nasution; Nurwani Nurwani
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11373

Abstract

The purpose of this study was to determine the effect of income, distribution of funds, and fee-based income on return on assets at PT BSI Tbk in 2018-2022. In this study aims to determine the effect of Income, Distribution of Funds, and Fee Based Income on ROA (Return On Assets) (Y). The research data was obtained from the results of the publication of the financial statements of PT. BSI Indonesiafrom 2018-2022 which can be obtained through the official website www.bsisyariah.co.id. The population of this study is the 2018-2022 financial reports at BSI Indonesiawhich have been published. The sample in this study is the annual financial statements of PT BSI Tbk for 2018-2022 which have been published on the official website of PT BSI Syariah Tbk using a purposive sampling technique. The results showed that partially showing Income, Fund Distribution, and Fee Based Income each variable had a significantly positive effect on return on assets at PT. BSI Indonesia. This has been proven by the value of tcount > ttable with a significance level of 0.05. Where tcount > ttable is 7.876 > 1.70814 and the significance value on Income
ANALISIS AKUNTABILITAS DAN TRANSPARANSI DALAM PENGELOLAAN KEUANGAN MASJID AL-AHSANI KEC. SUNGGAL KAB.DELI SERDANG Muhammad Kholid Adfi; Nurwani Nurwani; Yenni Samri Juliati Nasution
JURNAL LENTERA BISNIS Vol. 12 No. 3 (2023): JURNAL LENTERA BISNIS, September 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v12i3.969

Abstract

The purpose of this research is to improve the financial accountability and transparency of the Al-Ahsani Mosque. The research method is descriptive qualitative. Documentation, field observation, observation, and interviews were used to obtain data with two informants related to Al-Ahsani Mosque, namely the mosque chairman and the mosque treasurer. The investigation method applied is a case study. The results showed a positive attitude towards the responsibility given to mosque administrators in carrying out non-profit (mosque) financial policies. Transparency in mosque financial management is still not fully implemented in transparency in financial management reporting. It's just that the transparency implemented by the mosque is in the form of announcing the records of the mosque's financial statements every Friday in person. Key words: Financial Reporting, Accountability, Transparency
Analysis Of The Effectiveness And Efficiency Of The Internal Control System For The Supply Of Medicines In Public Hospitals Sinar Husni Cyntia Amelia Siregar; Yenni Samri Juliati Nasution; Nurwani Nurwani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.5961

Abstract

The internal control system will help hospitals minimize risks arising from medicine supplies, such as damage, loss, theft and shortages of supplies which can disrupt hospital service activities in terms of medicine availability. The aim of this research is to analyze the internal control system for medicine supplies at the Sinar Husni General Hospital. This research approach is descriptive using qualitative data types. Data collection methods were carried out by interviews and literature studies. The research subjects were the pharmacist in charge and pharmacy warehouse assistant at Sinar Husni General Hospital. The results of the research show that the internal control system for medicine supplies at Sinar Husni General Hospital has not been implemented effectively and efficiently so it is not in accordance with the objectives of internal control. This is proven by the existence of control elements that have not been implemented optimally, namely the risk assessment element, control activities, and information and communication.
Analisis Implementasi SAK EMKM Pada Tahun Penyajian Laporan Keuangan Kepada Umkm Di Desa Gunung Baringin Padang Lawas Hamidah Sari; Laylan Syafina; Nurwani Nurwani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the preparation of MSME financial reports in Gunung Baringin Village, and the application of SAK EMKM in presenting financial reports in MSMEs and knowing the obstacles in preparing financial reports based on SAK EMKM. This research uses a qualitative descriptive method and the data in this study were obtained through interviews with MSME actors, documentation and literature studies. The research subjects were MSME owners in Gunung Baringin Padang Lawas Village, namely MSME Sayur Mayur, Mhd Irsyad and MSME Baginda Raja Jaya. The results of data analysis show that MSMEs in Gunung Baringin Village have not implemented SAK-EMKM in their financial reports, and the recording carried out is still simple, namely only recording total income and expenses. The presentation of MSME financial reports in accordance with SAK EMKM includes profit and loss statements, statements of financial position and CALK (Notes to Financial Statements). The main obstacles faced by MSME actors in implementing SAK-EMKM are the lack of adequate human resources, the lack of understanding of MSME actors regarding accounting knowledge, and the absence of MSME actors who have an accounting education background.
Analisis Anggaran Biaya Produksi dalam Menunjang Efektivitas Pengendalian Biaya Produksi : Studi Kasus PT Perkebunan Nusantara II Tanjung Morawa Dini Vira Khairuni; Marliyah Marliyah; Nurwani Nurwani
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.v2i11.2352

Abstract

Penelitian ini bertujuan untuk mengetahui peran anggaran biaya produksi dalam menunjang efektivitas pengendalian biaya produksi dan terjdinya selisih anggaran dan realisasi biaya produksi pada PT. Perkebunan Nusantara II Tanjung Morawa). Metode penelitian ini menggunakan metode kualitatif dengan wawancara dan dokumentasi. Subjek penelitian adalah pegawai bagian keuangan dan anggaran. Berdasarkan hasil penelitian bahwa anggaran biaya produksi memiliki peran sangat penting dalam efektivitas pengendalian. Anggaran biaya digunakan sebagai alat pengendalian dan perencanaan keuangan dalam operasional perusahaan. Selisih biaya produksi dari tahun 2018-2022 selama 5 tahun berturut-turut anggaran dan realisasi biaya produksi ada yang tidak efektif pada tahun 2022, selisih yang efektif yaitu dimana setiap tahunnya anggaran dan realisasi biaya produksinya terus meningkat, ketika perusahaan menurun sehingga perusahaan kurang mengalami keuntungan. Yang dilakukan PT. Perkebunan Nusantara II Tanjung Morawa jika terjadi keuntungan yaitu meningkatkan produksi dan efisiensi operasional, peningkatakan kualitas produk, dan pengembangan SDM. Sebaliknya jika PT. Perkebunan Nusantara II Tanjung Morawa mengalami kerugian yang dilakukan yaitu bisa dengan meningkatkan efisiensi produk, dan terus mempertahankan kinerja dengan baik. Hasil penelitian menunjukkan bahwa dalam penyusunan anggaran di PT. Perkebunan Nusantara II sudah menjalankan sistem bottom up, yang dimana perusahaan mengikut sertakan semua bagian-bagian mulai dari bagian terendah sampai ke bagian yang tertinggi.
Co-Authors Cyntia Amelia Siregar Dini Vira Khairuni Fadilah Dalimunthe Hamidah Sari Hendra Harmain Hendra Hermain Ifrah Allif Bainana Laylan Syafina Marliyah Mira Mawarani Br. Sihombing Muhammad Adriansyah Muhammad Kahfi Hakim Muhammad Kholid Adfi Mustapa  Khamal  Rokan Nadratul Hasanah Lubis Nasution, Annio Indah Lestari Nasution, Annio Indah Lestari Nida Andina Nur Ahmadi Bi Rahmani Nurianti Rahmadani Nurkamelia Nasution Nurlaila Nurlaila Robintan Tamba Siti Aisyah Nasution Yenni Samri Juliati Nasution Yetty Utari