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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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Pengaruh Pendapatan Pengelolaan Dana Operasi Asuransi Syariah dan Pendapatan Investasi Terhadap Laba Bersih: (Studi Kasus Pada PT. Asuransi Jiwa Al - Amin Syariah Periode 2016-2020 Cabang Bagan Batu) Saragih, Delila Br; Arif, Muhammad; Lubis, Arnida Wahyuni
Surplus: Jurnal Ekonomi dan Bisnis Vol. 3 No. 1 (2024): Juli-Desember 2024
Publisher : Yayasan Pendidikan Tanggui Baimbaian

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

Abstract

Penelitian ini bertujuan untuk melihat "Pengaruh Pendapatan Pengelolaan Operasi Asuransi Dan Pendapatan Investasi Terhadap Laba Bersih (studi kasus pada pt. asuransi jiwa syariah periode 2016-2020 cabang bagan batu)". Penelitian ini terdiri dari variabel Pendapatan Pengelolaan Operasi Asuransi Dan Pendapatan Investasi sebagai variabel bebas, dan Laba Bersih sebagai variabel terikat. Data yang dianalisis adalah laporan keuangan tahunan perusahaan selama periode 2016 hingga 2020. Hasil penelitian diperoleh bahwa Pendapatan Operasi berpengaruh signifikan terhadap Laba Bersih Pendapatan Operasi (X1) menunjukkan pada koefisien alpha 5% (t-stat = 4,419 > 1,667) dan prob. 0,000 < 0,05. Maka hipotesis di terima yaitu Pendapatan Operasi berpengaruh signifikan terhadap Laba Bersih Pada PT. Asuransi Jiwa Syariah Periode 2016-2020 Cabang Bagan Batu.. Pendapatan Investasi (X2) menunjukkan pada koefisien alpha 5% (t- stat = 4,563 > 1,667) dan prob. 0,000 < 0,05.
Effect of Profitability, Liquidity and Asset Structure on Capital Structure at Ptpn IV Persero Medan Annisa, Wan Nurul Fatin; Yafiz, Muhammad; Lubis, Arnida Wahyuni
BIMA Journal (Business, Management, & Accounting Journal) Vol. 5 No. 1 (2024)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.5.1.1-8

Abstract

Purpose: This study examines how the capital structure of PTPN IV Persero Medan is influenced by profitability, liquidity, and asset structure. Methodology: The study uses quantitative research methods. Data analysis techniques include Classical Assumptions Test, Multiple Linear Regression Analysis, and Hypothesis Testing using SPSS 26 software. The data used is secondary, specifically the financial statements of PTPN IV Persero Medan from 2008–2020 obtained from the company's website. Results: The findings indicate that profitability (Return on Assets) has minimal and insignificant impact on capital structure (Debt Equity Ratio). Liquidity (current ratio) has a significant negative effect on capital structure. Asset structure also significantly and negatively influences capital structure. Findings: Profitability, liquidity, and asset structure together do not significantly impact capital structure. The coefficient of determination (R2) test results show that profitability, liquidity, and asset structure account for 30.8% of the variation in capital structure, with the remaining influenced by other factors not examined in this study. Novelty: This research provides insights into the specific factors influencing the capital structure of PTPN IV Persero Medan. Originality: The study offers a detailed analysis of the interplay between profitability, liquidity, asset structure, and capital structure in a specific corporate context. Conclusions: Profitability, liquidity, and asset structure collectively have a modest influence on capital structure, highlighting the role of other external factors. Type of Paper: Empirical Research Article
Analisis Penerapan Sistem Informasi Akuntansi dalam Meningkatkan Kualitas Informasi Akuntansi pada Unit Layanan Kesehatan Publik-Pendekatan Kualitatif pada Layanan Kesehatan Nonprofit Lubis, Nurul Amaliyah; Nursantri Yanti; Lubis, Arnida Wahyuni
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 4 (2025): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i4.1930

Abstract

Puskesmas mulai menerapkan sistem informasi akuntansi terkomputerisasi. Penerapan ini mengakibatkan perubahan pada penyimpanan data, pemrosesan data, perubahan terhadap ketersediaan informasi, dan perubahan dalam pengendalian internal di puskesmas. Penelitian ini bertujuan untuk menganalisis penerapan sistem informasi akuntansi yang ada di puskesmas Sentosa Baru. Penelitian ini menggunakan metode kualitatif deskriptif yang menggunakan pengumpulan data seperti wawancara, dokumentasi dan kajian teori. Berdasarkan hasil penelitian, puskesmas Sentosa Baru menggunakan sistem pencatatan manual dan menggunakan software sistem informasi akuntansi. Dengan adanya software tersebut mempermudah pihak puskesmas dalam menyususn laporan keuangan. Akan tetapi ada beberapa hal yang perlu diperhatikan yaitu pada dokumen-dokumen pelengkap yang bersifat penting dalam kelengkapan bukti transaksi. Selain itu walaupun penerapan sistem sudah mencukupi kebutuhan informasi di puskesmas, baik kepala puskesmas ataupun bendahara puskesmas masih belum cukup mengerti akan sistem informasi akuntansi tersebut. Pada akhirnya sistem informasi akuntansi yang sedang berjalan di puskesmas Sentosa Baru, belum bisa dimanfaatkan dengan maksimal. Dengan itu, peneliti menyimpulkan penelitian ini dapat memberikan kontribusi yang signifikan pada pengembangan sistem informasi akuntansi di unit layanan kesehatan publik dan meningkatkan kualitas informasi akuntansi yang digunakan dalam pengambilan keputusan.
Akuntabilitas Efisiensi Dana Desa dalam Pembangunan Insfratuktur Desa Silumajang Tahun 2022 Zannah, Izzatul; Nasution, Yenni Samri Juliati; Lubis, Arnida Wahyuni
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 7 No 1 (2024): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v7i1.6685

Abstract

Penelitian ini bertujuan untuk menjelaskan akuntabilitas efisiensi pengalihan serta pendistribusian dana desa dalam pengelolaan pembangunan insfratruktur desa. Metode penelitian ini adalah metode kualitatif dengan rancangan penelitian deskriptif. Lokasi penelitian ini bertempatan di kantor Desa, Desa Silumajang Kecamatan Na. IX-X Kabupaten LabuhanBatu Utara tahun berjalan 2022, Sumatera Utara. Sebagai analisis data, hasil penelitian menunjukkan bahwa akuntabilitas vertikal pengelolaan dana desa di desa Silumajang sudah baik, namun yang harus ada sosialisasi secara terbuka dilakukan oleh Pemerintah Desa silumajang kepada masyarakat desa agar masyarakat mengetahui pengelolaan alokasi dana desa yang akan dikelola untuk pembangunan desa, agar masyarakat juga bisa berperan aktif dalam pembangunan desa. pemerintah desa mengikuti Peraturan Daerah Kabupaten pada tahap pelaksanaan. Laporan realisasi sudah baik,dan terstruktur dan sudah transfaran. Tahap pelaporan pertanggungjawaban dana desa perlu disempurnakan baik secara teknis maupun administratif. Salah satu kendala dalam pengelolaan Dana Desa adalah pengumpulan dan pelaporan pertanggungjawaban efesiensi rincian realisasi belanja.
METODE ACTIVITY BASED COSTING (ABC) DAN TIME DRIVEN ACTIVITY BASED COSTING (TDABC) DALAM MENENTUKAN HARGA JUAL Purba, Sonya Pristy Salsyah; Hasugian, Hotbin; Lubis, Arnida Wahyuni
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4048

Abstract

Dengan perkiraan COGS yang akurat, Anda dapat menetapkan harga jual yang memaksimalkan keuntungan Anda. Metode penentuan COGS yang mengkategorikan biaya menurut aktivitas berdasarkan alokasi biaya antara lain Activity Based Costing (ABC) dan Time Driven Activity Based Costing (TDABC). Mencari tahu bagaimana pendekatan ABC dan TDABC terhadap penghitungan COGS saling melengkapi adalah kekuatan pendorong penelitian ini. Penelitian ini menggunakan metodologi deskriptif kuantitatif. Untuk penelitian ini, wawancara menggunakan metodologi kuantitatif digunakan untuk mengumpulkan data. Harga pokok penjualan per unit Jamur Stick Besar, Jamur Stick Kecil, Jamur Crispy Besar, Jamur Stick Kecil, dan Jamur Stick 500 gr menurut metode ABC masing-masing adalah 6.243,28, 4.800.38, 8.008.36, 9.190.85, dan 25.952.91. Jamur Stik Besar, Jamur Stik Kecil, Jamur Renyah Besar, dan Jamur Stik 500 gr mempunyai HPP per unit masing-masing sebesar Rp6.301,66, Rp4.892,75, dan Rp4.892,75 menurut teknik TDABC. 7.000.478.790.341, dan 29.150,87 rupiah. Penggunaan teknik TDABC untuk menghitung HPP lebih mahal dibandingkan dengan pendekatan ABC sehingga berdampak pada harga jual produk. Untuk memastikan estimasi COGS akurat dan sejalan dengan alokasi sebenarnya, teknik penghitungan COGS TDABC menunjukkan bahwa biaya diakui untuk setiap produk.
Determinansi Kinerja Keuangan Pada Perusahaan Sektor Industri Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Abdullah, Ikhsan; Lubis, Arnida Wahyuni
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (708.813 KB) | DOI: 10.59086/jam.v1i1.9

Abstract

This study aims to determine the Determinants of Performance in Industrial and Chemical Sector Companies Listed on the Indonesia Textile Stock Exchange which are listed on the Indonesia Stock Exchange for the period 2018 - 2020. The determinants of Financial Performance in this study are Profitability, Solvency, and Activity. This type of research is quantitative research. The population of this study amounted to 78 companies. The sample selection used the purposive sampling method so that the sample studied consisted of 12 companies consisting of 2018 - 2020. The data analysis method used in this study was multiple linear regression. Based on the results of research conducted, it can be concluded that Profitability affects Financial Performance, Solvency hurts Financial Performance, and Activities have an effect on Financial Performance
Analisis Laporan Ikhtisar Realisasi Anggaran Untuk Menilai Pencapaian Kinerja Keuangan Pada Kantor Pemerintahan Dinas Lingkungan Hidup Provinsi Sumatera Utara Dewi, Khadijah Dinda Putri; Lubis, Arnida Wahyuni
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (665.976 KB) | DOI: 10.59086/jam.v1i1.15

Abstract

Budget Realization Report is a report that describes the realization of income, expenditure and financing for a period. Financial performance is a performance measure that uses financial indicators. This study aims to assess the financial performance of the North Sumatra Province Environmental Service Government Office for the 2018-2021 period by using the analysis of the Revenue Budget Variance Analysis, the Decentralization Degree Ratio, the Effectiveness Ratio of Regional Original Revenue, the Regional Expenditure Efficiency Ratio, and the Regional Expenditure Harmony Ratio. This research method uses a quantitative descriptive approach. The analysis method is carried out by assessing or measuring local government financial performance which is measured based on: Income Variance Analysis, Decentralization Degree Ratio, Regional Expenditure Efficiency Ratio, Effectiveness Ratio of Regional Original Revenue, Regional Expenditure Harmony Ratio. The results of research on financial performance at the North Sumatra Province Environmental Service show that 1) Realization of the revenue budget in 2021 is unfavorable but is good if viewed from the whole during the 2018-2021 period. 2) from the Decentralization Degree, showing a ratio of 100%, it can be concluded that the ratio is classified as very good. 3) Regional Expenditure Financial Performance with an average percentage ratio of 90.15% which is on a less efficient interval scale. 4) The PAD Effectiveness Ratio is said to be effective with an average percentage ratio of 120.43% which is included in the very Effective criteria. 5) Shopping Harmony can be concluded that the average percentage ratio is 83,02%.
Islamic Index Dengan Pendekatan Ekonomi Islam Terhadap Pengaruh Strategi Judgment Dalam Konsep modal kerja dan Pendapatan Pada Masa Pandemi Covid 19 (Studi Kasus : Usaha Ekonomi Rakyat Di Kota Medan) Lubis, Arnida Wahyuni; Lestari Nasution, Annio Indah
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.10510

Abstract

The COVID-19 pandemic has greatly affected all business sectors. Where the Islamic index data illustrates a graph that is very influential on the ups and downs of economic growth at this time. The Islamic economic approach moves human behavior as social beings who have human relationships with their bonds, the Government is very worried about a spike in dynamics that will affect the capital and income of economic actors globally. This impact is felt on the people's economic business, especially in the city of Medan. The number of people's economic efforts in the city of Medan involving various sectors of food, clothing and services. The purpose of this study was to determine the working capital of the people's economic business during the covid 19 pandemic, to find out the people's economic business income was measured by the judgment strategy during the covid 19 pandemic, and to find out the economic growth of the people's economic business was measured by the Islamic index during the covid 19 pandemic. . The method used in this research is a qualitative and quantitative approach to peer analysis content. This type of paper is using qualitative and quantitative data or mixed methods by collecting secondary data, namely articles, research results, and reference books published in the last 5 years. It will be described by analysis and using data testing methods. From the data available, it is clear that the people's economic business has decreased both in terms of the number of existing business sectors and also in income, this has an impact from the covid 19 pandemic. . The low level of human resources owned by the community and the conditions of the COVID-19 pandemic have resulted in the community being unable to meet their daily needs and many business sectors have suffered losses. One other factor is the low purchasing power of the people. With the occurrence of the phenomenon because there are still capital, human resources, business sector finance, government policies that are not yet optimal. The steps taken to overcome this are the factor of strengthening capital in Islamic financial institutions, socialist judgment strategies, and the country's economic growth Keywords: Islamic Index, Judgment Strategy, Working Capital Concept, Income, Covid 19 Pandemic
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 Syamsiar, Syamsiar Tuti Anggraini YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Zannah, Izzatul