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All Journal Jurnal Riset Akuntansi dan Bisnis Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Dinar: Jurnal Ekonomi dan Keuangan Islam 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) Indonesian Journal of Islamic Economics and Finance Journal of Economics and Management Scienties 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.
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.
THE INFLUENCE OF FINANCIAL LITERACY AND FINANCIAL SELF-EFFICACY ON FINANCIAL MANAGEMENT BEHAVIOR OF GENERATION Z IN MEDAN CITY Farida Syah Damanik; Nurwani Nurwani; Ahmad Perdana Indra
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 13, No 1: Januari 2026
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v13i1.34170

Abstract

This study aims to analyze the influence of financial literacy and financial self-efficacy on financial management behavior among Generation Z in Medan City, both partially and simultaneously. The population in this study was all Generation Z in Medan City. The study used a quantitative approach with data collection techniques through distributing questionnaires. A sample of 100 respondents was selected using an accidental sampling technique. Data analysis was carried out using multiple linear regression through stages of validity, reliability, classical assumptions, t-test, F-test, and coefficient of determination. The results showed that financial literacy and financial self-efficacy have a positive and significant effect on financial management behavior, both partially and simultaneously. These findings indicate that increasing financial literacy and an individual's self-confidence in their ability to manage finances play an important role in shaping better financial behavior in the younger generation.
Analisis Strategi Peningkatan Literasi Keuangan Syariah di Masyarakat: Studi Kasus Kecamatan Aek Bilah S Ritonga Ari Putri; Nurwani Nurwani; Laylan Syafina
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.431

Abstract

The problem of this research is the low level of Islamic financial literacy among the community in Aek Bilah District, which is influenced by limited access to Islamic financial services, minimal education, and limited information and supporting infrastructure. This study aims to identify these obstacles and recommend effective literacy improvement strategies. The study used a descriptive qualitative method. The research location was Aek Bilah District with nine key informants, consisting of one village head, one hamlet head, two business owners, and five members of the general public. To broaden the research picture, additional respondents were also involved through questionnaire distribution. The research objects included community understanding of Islamic finance, sources of obstacles, and strategies for improving literacy in the local environment. Data collection techniques used triangulation through observation, structured in-depth interviews, documentation, and questionnaires via Google Forms. The results showed that obstacles to improving Islamic financial literacy, namely low public understanding, were influenced by limited services, educational gaps, obstacles to access to information, local cultural habits, and minimal socialization from financial institutions and the government. Therefore, the recommended strategy is to expand Islamic financial services, strengthen structured outreach, provide education based on age and education level segments, and involve religious and community leaders.
The Effect of Mudharabah Deposits and Wadiah Savings on the Profitability of BSI Nesya Aulia; Laylan Syafina; Nurwani Nurwani
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i1.9572

Abstract

This study analyzes the effect of Mudharabah Deposits and Wadiah Savings on the profitability of Bank Syariah Indonesia (BSI) for the 2021–2024 period, measured using Net Profit Margin (NPM). A quantitative approach with multiple linear regression was applied to 46 monthly observations (after outlier removal) from BSI official financial reports, with classical assumption tests conducted prior to hypothesis testing. Results show that Mudharabah Deposits have a positive and significant partial effect on profitability (t = 3.198; sig. = 0.003), as profit-sharing-based funds expand financing capacity and income generation. Wadiah Savings also exhibit a positive and significant partial effect (t = 7.131; sig. < 0.001), reflecting their role as low-cost funds that enhance cost efficiency and profit margins. Simultaneously, both variables significantly influence profitability (F = 147.172; sig. < 0.001), with a strong coefficient of determination (R² = 0.873), indicating that 87.3% of NPM variation is explained by these variables. These findings confirm that an optimal combination of profit-sharing and low-cost funding structures is critical to sustainable Islamic bank profitability. Note that the high R² may partly reflect the limited scope of the model; future studies should incorporate additional variables such as NPF, BOPO, and CAR.
Determinants of Students' Interest in Using BSI Cardless Withdrawal: Evidence from FEBI UINSU Saibarani Nabila; Nurwani Nurwani; Laylan Syafina
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i1.9575

Abstract

Despite the growing adoption of digital banking services in Indonesia, empirical studies on the determinants of cardless withdrawal usage particularly within Islamic banking contexts remain limited. This study examines the influence of efficiency, convenience, and security on students’ interest in using the BSI Cardless Withdrawal feature, grounded in the Technology Acceptance Model (TAM). Using a quantitative survey approach, data were collected from 100 FEBI UINSU students selected through accidental sampling. Multiple linear regression analysis revealed that efficiency and security positively and significantly influenced students’ interest, while convenience did not yield a significant effect. Simultaneously, all three variables collectively had a significant positive impact. These findings contribute to the Islamic digital banking literature by highlighting that perceived security and operational efficiency are the primary drivers of cardless withdrawal adoption among young Muslim banking users, offering actionable insights for BSI in prioritizing service improvements.
Co-Authors Ahmad Perdana Indra Cyntia Amelia Siregar Dini Vira Khairuni Fadilah Dalimunthe Farida Syah Damanik 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 Nesya Aulia Nida Andina Nur Ahmadi Bi Rahmani Nurianti Rahmadani Nurkamelia Nasution Nurlaila Nurlaila Robintan Tamba S Ritonga Ari Putri Saibarani Nabila Siti Aisyah Nasution Yenni Samri Juliati Nasution Yetty Utari