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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Ilmiah Ekonomi Islam Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan SEIKO : Journal of Management & Business JURNAL PENDIDIKAN TAMBUSAI Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Proaksi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial Aghniya: Jurnal Ekonomi Islam Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) JURNAL MANAJEMEN AKUNTANSI (JUMSI) Bima Journal : Business, Management and Accounting Journal Journal of Computer Science and Information Systems (JCoInS) Journal of Student Development Informatics Management (JoSDIM) Balance : Jurnal Akuntansi dan Manajemen CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE International Journal Of Economics Social And Technology Bursa : Jurnal Ekonomi dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Paradoks : Jurnal Ilmu Ekonomi GEMAH RIPAH: Jurnal Bisnis Jurnal Ekonomi dan Bisnis
Arnida Wahyuni Lubis
Fakultas Ekonomi Universitas Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Dalam Penyampaian Laporan Keuangan Pada Perusahaan Pertambangan Syariah Yang Terdaftar Di Bei Periode 2018-2020 Syach Falah, Rifqi; Lubis, Fauzi Arif; Lubis, Arnida Wahyuni
AGHNIYA : Jurnal Ekonomi Islam Vol 5, No 2 (2023): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/aghniya.v5i2.16711

Abstract

This research aims to find empirical evidence about the factors that influence the timeliness of submitting financial reports for mining companies listed on the Indonesia Stock Exchange. The factors tested in this research are profitability, leverage, liquidity, company age as independent variables while timeliness is the dependent variable. The sample of this research consists of 39 companies listed on the Indonesia Stock Exchange (BEI) and have information regarding the date of submission of financial reports to Bapepam in the 2018-2020 period. Sample selection was carried out using the purposive sampling method. The data used is secondary data, obtained from the site www.idx.co.id. The data obtained was then tested using logistic regression analysis with a significance level of 5 percent. The research results identified that the variables profitability, leverage, had a positive and partially insignificant influence. Meanwhile, the variables liquidity and company age partially have a negative and insignificant influence on the timeliness of submitting financial reports for manufacturing companies listed on the Indonesia Stock Exchange. Meanwhile, tests carried out simultaneously (simultaneously) have an influence on the timeliness of submitting financial reports.
EFEKTIVITAS SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA KISARAN Nasution, Indah Sari; Rahma, Tri Inda Fadhila; Lubis, Arnida Wahyuni
ECONOMOS Vol 4 No 04 (2024): EKONOMI DAN BISNIS
Publisher : KELOMPOK KOMUNITAS LABORATORIUM PENELITIAN (COMMUNITY OF RESEARCH LABORATORY)

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

Abstract

Penelitian ini bertujuan untuk mengetahui Bentuk-bentuk dan Efektivitas Sosialisasi Perpajakan Kepatuhan Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi Pada KPP Pratama Kisaran. Penelitian ini bersifat deskriptif serta menggunakan teknik pengumpulan data dengan teknik wawancara, observasi dan teknik dokumentasi. Penelitian ini menggunakan teknik analasis data yaitu reduksi data, penyajian data, yang kemudian dilakukan penarikan kesimpulan dan verifikasi dari data yang telah didapatkan, serta metode bersifat penjelasan dan keterangan pelengkap mengenai upaya sosialisasi dalam meningkatkan kepatuhan Wajib Pajak orang pribadi. Dari hasil penelitian serta data pendukung yang didapatkan, maka penulis menarik kesimpulan yaitu masih perlu dilakukan sosialisasi kepatuhan oleh KPP Pratama Kisaran terhadap wajib pajak orang pribadi dimana dengan sosialisasi diharapkan dapat berpengaruh positif terhadap kepatuhan Wajib Pajak. Sosialisasi perpajakan harus lebih ditingkatkan karena dapat dilihat dari hasil penelitian bahwa Wajib Pajak Orang Pribadi terlapor tepat waktu masih tergolong rendah.
The Influence Of Budget Planning And Budget Implementation On The Level Of Budget Absorption Hutagalung, Mulky Alrasi; Nurbaiti, Nurbaiti; Lubis, Arnida Wahyuni; Nurlaila, Nurlaila; Inayah, Nurul
International Journal Of Economics Social And Technology (IJEST) Vol. 3 No. 4 (2024): December 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v3i4.362

Abstract

This research aims to (1) determine the effect of budget planning on the level of budget absorption at BAPPEDA Medan City, (2) determine the effect of budget implementation on the level of budget absorption at BAPPEDA Medan City and (3) determine the effect of budget planning and budget implementation on the level of budget absorption at BAPPEDA Medan City. This research method is quantitative research. The population and sample in this study were heads and employees at BAPPEDA Medan City, totaling 50 respondents. Data collection techniques use questionnaires. The data analysis technique uses multiple linear regression analysis with the help of SPSS version 22.0 software. The research results show that first, budget planning partially has a positive and significant effect on budget absorption with a calculated t value of 3.754 > t table 2.012 and a significance value of 0.000 < 0.05. Second, partial budget implementation has a positive and significant effect on budget absorption with a calculated t value of 3.493 > t table 2.012 and a significance value of 0.001 < 0.05. Third, budget planning and budget implementation simultaneously have a positive and significant effect on budget absorption with a calculated F value of 11.772 > F table 3.20 and a significance value of 0.000 < 0.05
ANALISIS KESIAPAN USAHA KECIL DAN MENENGAH DALAM PENYUSUNAN LAPORAN KEUANGAN SESUAI SAK EMKM PADA LAPORAN KEUANGAN UMKM ROSE LAUNDRY Chairunnisa, Lita; Nurwani, Nurwani; Lubis, Arnida Wahyuni
Jurnal Manajemen Terapan dan Keuangan Vol. 12 No. 04 (2023): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v12i04.33673

Abstract

UMKM merupakan salah satu penopang kemajuan perekonomian Indonesia. Dalam menjalankan usahanya, setiap UMKM wajib menyusun laporan keuangan. Laporan keuangan ini digunakan  untuk menganalisis kinerja keuangan untuk mengambil keputusan keuangan dalam bisnis.  UMKM Rose Laundry tidak menerapkan SAK EMKM dalam laporan keuangannya karena beberapa alasan yaitu tidak mengetahui SAK EMKM karena belum pernah memiliki pengetahuantersebut sebelumnya. Penelitian ini bertujuan untuk: Mengetahui kesiapan pelaku UMKM Rose Laundry dalam menerapkan SAK EMKM dalam pelaporan keuangan dan menyusun laporan keuangan sesuai SAK EMKM. Penelitian ini menggunakan metode deskriptif kualitatif yaitu penelitian lapangan. Data yang diperoleh merupakan data primer yang diperoleh melalui  wawancara, observasi dan pencatatan data transaksi. Hasil penelitian berdasarkan data yang dihasilkan menunjukkan bahwa dengan mempertimbangkan indikator dan fasilitas pendukung yang diinginkan, UMKM Rose Laundry Kota Medan siap menerapkan SAK EMKM dalam laporan keuangannya. UMKM Rose Laundry telah menyusun laporan keuangan secara umum dan menerapkan prosedur pencatatan transaksi yaitu jurnal umum, buku besar, dan neraca saldo. Dalam proses pencatatannya belum memenuhi standar akuntansi keuangan  EMKM.
Analisis Sitem Informasi Akuntansi Penggajian dan Pengupahan Dalam Meningkatkan Pengendalian Intern Pada PT. POS Indonesia (Persero) Kantor Cabang Binjai 20700 Andi Putri, Fahresya Nuradinda; Marliyah, Marliyah; Lubis, Arnida Wahyuni
Journal of Computer Science and Information System(JCoInS) Vol 5, No 1: JCOINS | 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jcoins.v5i1.5570

Abstract

This research aims to analyze the payroll and wage accounting information system that has been implemented by PT. Pos Indonesia (Persero) Binjai Branch and analyzing the payroll accounting information system to improve internal control. This type of research is qualitative research, which uses a qualitative descriptive analysis approach, data collection techniques using interview method analysis, which focuses on the Payroll accounting information system and Internal Control System at PT. Pos Indonesia (Persero) Binjai Branch. Data analysis in research begins by analyzing related functions, supporting documents, accounting records used, procedural networks and the effectiveness of internal control. The research results found evidence that the payroll system at PT. Pos Indonesia (Persero) Binjai Branch has been running quite effectively but there are still several shortcomings, where every time there is a change in salary and wages there is no provision from the management for changes in salary and wages, that is without showing a decision letter for changes to employee salaries and wages so that fraud can occur, Fair practices applied to support internal control are by transferring employees' basic salaries to each employee's account by the director and making duplicate salary slips, and employee negligence in absent fingerprints or barcodes, as well as having duplicate duties in the payroll accounting information system and Remuneration.
ANALISIS FUNGSI PERANGKAT DESA DALAM MENINGKATKAN AKUNTABILITAS PENGELOLAAN ANGGARAN DANA DESA TAHUN ANGGARAN 2022 DI DESA HAYU RAJA KECAMATAN PANYABUNGAN SELATAN KABUPATEN MANDAILING NATAL Lubis, Fadhilah Nondangari; Lubis, Arnida Wahyuni; Sudiarti, Sri
OPTIMA Vol 7, No 1 (2023)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/optima.v7i1.4827

Abstract

Penelitian ini bertujuan untuk mengetahui Perangkat Desa sudah berfungsi dalam Meningkatkan Akuntabilitas pada Pengelolaan Anggaran Dana Desa Tahun Anggaran 2022  Pada Desa Hayu Raja Kecamatan Panyabungan Selatan Kabupaten Mandailing Natal. Penelitian ini menggunakan metode kualitatif. Subjek penelitian ini berjumlah 5 orang yang merupakan perangkat desa yaitu Kepala Desa, Sekretaris Desa, Kaur Keuangan Desa, Kaur Tatausaha Desa dan seorang masyarakat desa. Objek Penelitian ini adalah Desa Hayu Raja Kecamatan Panyabungan Selatan Kabupaten Mandailing Natal. Tekhnik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Hasil penelitian yang dilakukan menunjukkan bahwa Perangkat Desa Hayu Raja  sudah menjalankan fungsi dengan baik dalam mengelola anggaran dana desa, tetapi masih ada perangkat desa seperti Kaur Pemerintahan, Kaur Kesejahteraan dan Kaur Pelayanan yang belum tahu dan paham akan fungsinya sebagai perangkat desa di Desa Hayu Raja. Pembuatan dan penyusunan serta pertanggung jawaban  Laporan Realisasi APBDES Desa Hayu Raja dibuat oleh Kaur Keuangan Desa yang dibantu oleh Sekretaris Desa dan keduanya bekerja sama dalam menyusunnya, akan tetapi Kaur Keuangan dan Sekretaris Desa belum memahami sepenuhnya cara menggunakan aplikasi tersebut, maka pada akhirnya mereka dibantu oleh pendamping desa untuk membuat nya ke aplikasi SISKEUDES. Fungsi perangkat desa dalam akuntabilitas pengelolaan anggaran dana desa tahun 2022 di Desa Hayu Raja Kecamatan Panyabungan Selatan Kabupaten Mandailing Natal masih dalam kategori kurang baik karena dari perhitungan wawancara oleh responden diperoleh hasil persentase dibawah 25%. 
Pengaruh Kelemahan Sistem Pengendalian Intern dan Ketidakpatuhan atas Ketentuan Peraturan Perundang-Undangan terhadap Opini Audit Bpk atas Laporan Keuangan Pemerintah Daerah Sumatera Utara Tahun 2019-2021 Nasution, Nurul Izzah; Rokan, Mustafa Kamal; Lubis, Arnida Wahyuni
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.12076

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kelemahan sistem pengendalian intern dan ketidakpatuhan atas ketentuan peraturan perundang-undangan terhadap opini audit BPK atas laporan keuangan pemerintah daerah sumatera utara tahun 2019-2021. Variabel independen dalam penelitian ini yaitu, kelemahan sistem pengendalian intern, dan ketidakpatuhan atas ketentuan peraturan perundang-undangan sedangkan variabel dependennya adalah opini audit BPK. Penelitian ini menggunakan data laporan hasil pemeriksaan laporan keuangan pemerintah daerah di Sumatera Utara Sumber data penelitian ini adalah data sekunder yang diperoleh dari BPK RI Perwakilan Provinsi Sumatera Utara dengan jumlah populasi seluruh pemerintah daerah di Sumatera Utara yang terdiri dari pemerintah provinsi, 25 kabupaten dan 8 kota untuk tahun 2019 sampai dengan 2021, dengan pemilihan sampel menggunakan metode sampel jenuh sehingga semua populasi dijadikan sampel pada penelitian ini . Metode penelitian yang digunakan dalam skripsi ini adalah statistik deskriptif dan uji regresi logistik. Hasil penelitian menunjukkan bahwa kelemahan sistem pengendalian intern berpengaruh negatif terhadap opini audit dan sementara ketidakpatuhan peraturan perundang-undangan tidak berpengaruh terhadap opini audit.
Penerapan Standar Akuntansi Pemerintahan Dalam Pertanggungjawaban Keuangan Desa ( Studi Kasus Pada Desa Sei Silau Timur Kecamatan Buntu Pane Kabupaten Asahan) Syahfitri, Melia; Lubis, Arnida Wahyuni; Arif, Muhammad
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.5006

Abstract

This study aims to determine the application of accounting procedures for East Sei Silau Village in presenting village financial statements, to determine the application of SAP No. 01 in East Sei Silau Village, to determine the quality of management of East Sei Silau Village financial accountability reports and to determine the application of accountability and transparency systems in East Sei Silau Village financial accountability. The type of research used is qualitative. The subjects of this study were the Village Head, Secretary and Treasurer of East Sei Silau Village. The data obtained are primary data and skunder data. Data collection techniques used are interviews, observation, documentation and literature studies. The results showed that first, the application or financial accounting of East Sei Silau Village was carried out quite well, as evidenced from the forms and data owned were complete, but in the presentation of the report on the realization of the implementation of the APBDes experienced a deficit. Both presentations of the East Sei Silau Village Financial Statements are in accordance with Government Regulation Number 71 of 2010 and based on PSAP No.01 but the presentation has not been timely. Third, to present quality financial statements, financial presentation using a competterization system, but there are constraints regarding the limited ability of managers in their fields and inadequate supporting tools. The four principles of accountability in Sei Silau Timur Village are implemented with physical and administrative accountability. The village government also provides information boards regarding the APBDes as proof of transparency.
Analisis Pengaruh E-Banking Dan Kualitas Pelayanan Terhadap Loyalitas Nasabah Di Bank Sumut Unit Usaha Syariah Dengan Komitmen Keagamaan Sebagai Variabel Moderating (Studi Kasus Bank Sumut Unit Usaha Syariah KCP Karya) Khairani, Irna; Dalimunthe, Ahmad Amin; Lubis, Arnida Wahyuni
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4292

Abstract

This study was conducted to examine the effect of e-Banking variables, and the quality of Service to customer loyalty with religious commitment as a moderating variable. This study used primary data sourced from customers at Bank Sumut Sharia Business Unit KCP Karya on January 17, 2022 to February 17, 2022. The population used in this study is the customer who came to the customer service and using sampling techniques purposive sampling, so obtained 58. Data processing is done with SPSS statistical program tools 26. The results showed that the data used in this study have met the data quality test, the test of classical assumptions, which include: no multicollinearity, no heteroscedasticity, and normally distributed data. From the results of regression analysis showed partially variable e-banking affect customer loyalty, and service quality affect customer loyalty.
Penerapan Implementasi ISAK 35 Pada Masjid (Studi Kasus Masjid di Kecamatan Medan Kota) Fatika, Siti; Nasution, Yenni Samri Juliati; Lubis, Arnida Wahyuni
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v3i2.5118

Abstract

This research aims to find out mosque administrators in Medan Kota Subdistrict have prepared financial reports based on ISAK 35, to find out the implementation of mosque financial reports in Medan Kota Subdistrict based on ISAK 35 and to determine the suitability of mosque financial reports against ISAK 35. The type of research used is qualitative. The research subjects in this study were the mosque treasurer and the chairman of the Mosque Welfare Board (BKM) totaling 3 respondents. The data obtained are primary and secondary data. Data collection techniques using interviews, observation and documentation. The results showed that first, the preparation of financial statements carried out by each treasurer of the Silaturrahim Mosque, Islamiyah Mosque and Al-Muhajirin Mosque was not in accordance with ISAK No. 35. Second, the implementation of mosque financial reports in Medan Kota Sub-district based on ISAK 35 contained in the three mosques is not in accordance with ISAK 35, namely in the form of preparing a statement of financial position, statement of comprehensive income, statement of changes in net assets, cash flow statement, and notes to financial statements. Third, the suitability of the financial statements of the Islamiyah and Al-Muhajirin mosques is not appropriate, which is only limited to recording mosque income and expenses. Meanwhile, with the Silaturrahim Mosque, although it is not in accordance with applicable accounting standards, this mosque describes the financial records applied in each of the financial statements that I have prepared.
Co-Authors Alfarizi, Mhd Reza Aminuyati Andi Putri, Fahresya Nuradinda Annisa, Wan Nurul Fatin Arifin Fauzi Lubis Chairunnisa, Lita Dalimunthe, Ahmad Amin Deviana, Deasy Cahayadie Dewi, Khadijah Dinda Putri Fadilah, Hikmatul Fams, Retnawati Siregar Fatika, Siti Hasugian, Hotbin Hutagalung, Mulky Alrasi Ida Ayu Putu Sri Widnyani Ikhsan Abdullah Khairani, Irna Lestari Nasution, Annio Indah Lubis, Fadhilah Nondangari Lubis, Nurul Amaliyah Marliyah, Marliyah Muhammad Arif Muhammad Yafiz, Muhammad Nasution, Aida Fitri nasution, indah sari Nasution, Nurul Izzah Nurlaila Nursantri Yanti Nurul Inayah Nurwani Nurwani, Nurwani Purba, Sonya Pristy Salsyah Rahma, Tri Inda Fadhila Rokan, Mustafa Kamal Saragih, Delila Br Siregar, Fadilla Khairunnisya sri sudiarti Syach Falah, Rifqi Syahfitri, Melia Tuti Anggraini YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Zannah, Izzatul