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Accountability for the Distribution of Social Assistance for the Family Hope Program in an Effort to Improve Community Welfare (Case Study in the Mandailing Natal District Social Service Office Juriah Juriah; ); Nur Fadhilah Ahmad Hasibuan
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 2 No. 2 (2022): Desember
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v2i2.826

Abstract

In this study,the researchers focused on the Family Hope Program (PKH),especially in the Social service office of Mandailing Natal regency,which is one of the policies to overcome poverty. In 2019, 2020, 2021 and 2022 the poverty rate in Mandailing Natal regency is not static but fluctuating according to changes in components and can change because there is such a thing as natural graduating and independent graduation, but in 2021 the poverty rate has decreased,namely from 19.409 to 17,107 in 2022. The disbursement of PKH assistance funds is carried out 4 (four) times in a year. The amount received by KPM per year varies according to the KPM component to can change at each stage starting from Rp. 900.000 – Rp. 9.200.000 per year or if there are Rp. 225.000, Rp. 375.000 and Rp. 600.000 umtil there is Rp. 2.300.000 per stage or per three years. The purpose of this study was to determine the distribution of social assistance for the family of hope program in Dinas Social Mandailing Natal regency and to analyze the inhibiting factors for its implementation and the efforts made to overcome these inhibiting factors. The method used is descriptive research With technical qualitative descriptive analysis. The object of this research is to analizyze the accountability of the distribution poof PKH at the DINSOS of Mandailing Natal regency, the subject of thisresearch is KORKAB PKH. This research was counducted at the Social service of Mandailing Natalregency. The type of data used by researchers in this study is primary data. With data sources in the from of books,literature,documentztion results,observations (observations) by looking at PKH records from 2019 to 2022,and direct interview with Mr. Aswan Lubis as KORKAB PKH at the social service of Mandailing Natal regency. The results showed that the Accountability for the distribution of social assistance for the Family Hope Program (PKH) in Dinas Social Mandailing Natal regency had not been effective. Based on the research conducted, it can be councluded that the distribution of social assistance for the Family Hope Program (PKH) in Dinas Sosial Mandailing Natal regency has not been effective and improvements are still needed in several indicators such as the accuracy of targeting beneficiaries according to the criteria for recipients of assistance,timeliness of assistance to the recipients, skills of recipients assistance to use the e-PKH application
EFEKTIVITAS DAN EFISIENSI APLIKASI PEMBAYARAN TAGIHAN TERHADAP PENDAPATAN BULANAN INDIHOME PADA PT.TELEKOMUNIKASI,TBK WITEL MEDAN Haura Novira Cahyani; Nur Fadhilah Ahmad Hasibuan
Worksheet : Jurnal Akuntansi Vol 2, No 1 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i1.2617

Abstract

Payment of receivables collection at PT. Telekomunikasi Indonesia (IndiHome) has a payment system that follows the times. Payment Collection is one part of the company that is in charge of processing monitoring and billing data for consumers who are negligent in making payments and making reports on billing evidence, reports of consumer internet disturbances and then input into the data system which will later be seen by the regional. This study aims to see which is more effective and efficient between cash payments and non-cash payments (digital). This study uses qualitative methods with primay data types. Based on the research results, IndiHome payment transactions, both cash and non-cash, have their respective advantages and disadvantages. IndiHome payments in cash can be said to be effective because customers get payment receipts in detail, clearly and transparently. However, cash payments cannot be said to be efficient because it uses such a long process. One of them is that customers have to come and queue to pay monthly for IndiHome and this can take a long time, requires energy and money. In contrast to non- cash payments (digital). Non-effective payments have not been said to be effective because of frequent errors in making payments such as different bills, bills that do not appear, and excess payments. However, for the efficiency of digital payments, it is said to be quite efficient because the payment process is quite easy and fast. Digital payments can be made anywhere and anytime.
EFEKTIVITAS ANGGARAN PENDAPATAN DAN REALISASI ANGGARAN (APBDES) DESA PERSATUAN PULAU RAKYAT TUA KABUPATEN ASAHAN Sri Ayu Purnama Ningsih; Nur Fadhilah Ahmad Hasibuan
Worksheet : Jurnal Akuntansi Vol 2, No 1 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i1.2614

Abstract

This study aims to determine the level of effectiveness of the use of the revenue budget and budget realization (APBDes) in the unitary island village of the old people, Asahan district. This research uses descriptive quantitative research with secondary data type. Where data can be measured or calculated directly in the form of information or explanation expressed in numbers or in the form of numbers. Using reduction research techniques, interviews and documentation. Based on the results of the study, it can be concluded that the effectiveness of the revenue budget in Unity Pulau Rakyat Tua Village, Asahan Regency from 2019 to 2021 has reached the target and the percentage can be said to be overall good. in 2019-2021 the expenditure realization funds have not reached the set spending targets so that the criteria are said to be ineffective, said to be ineffective because of the lack of achievement in the spending targets that have been set in the Pulau Rakyat Tua Unity Village, Asahan Regency.
PERANAN UNIT PAYMENT COLLECTION DALAM MELAKUKAN PENAGIHAN PIUTANG INDIHOME PT. TELEKOMUNIKASI INDONESIA, Tbk WITEL MEDAN Nurhidayah Nurhidayah; Nur Fadhilah Ahmad Hasibuan
Worksheet : Jurnal Akuntansi Vol 2, No 1 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i1.2609

Abstract

Payment Collection has an important role in PT. Telekomunikasi Indonesia, Tbk Witel Medan. Payment Collection has the authority to handle the collection of accounts receivable and cash income from Indihome customers. This unit is tasked with communicating with customers to remind them of their obligations in making payments for current month's bills and past due arrears. This study uses qualitative methods with primary data types. The results showed that the role of Payment Collection is very influential on the cash income of PT. Telekomunikasi Indonesia, Tbk Witel Medan. However, there are obstacles faced both from customers and from companies, such as network damage, customer data input errors and so on. Suggestions from the author for Payment Collection When providing information to customers, sales should adjust the information in accordance with applicable policies at Telkom so that there are no misunderstandings between marketing and billing, and reduce the level of customer complaints
PENGARUH GOOD GOVERNMENT GOVERNANCE TERHADAP KINERJA PEGAWAI BADAN NARKOTIKA NASIONAL PROVINSI SUMATERA UTARA Syahrina Yanti hasibuan; Nur Fadhilah Ahmad Hasibuan
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 4 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (729.899 KB) | DOI: 10.33059/jmas.v3i4.5639

Abstract

This study aims to determine whether the indicators of Good Government Governance, namely participation, transparancy, accountability, effectiveness and law enforcement, have an influence on the performance of the employees of the natonal Narcotics Agency of North Sumatra.whether the indicators of Good Government Governance have a positive effect on the performance of the employees of the national Narcotics Agency of North Sumatra Provinsi. This research uss quantitive methods. Namely by collecting, presenting, analyzing, testing hypotheses and then making conclusions and suggestions. Samples were collected by simple random sampling method. Research data collection using a questionnaire to 30 employees.And will be processed through by SPSS version 25. The results of this study will conclude that there is an influence of Good Government Governance indicators on the performance of the employees of the national Narcotics Agency of North Sumatra Provinsi.
PENGARUH E-TRUST DAN E-SERVICE QUALITY TERHADAP E-LOYALTY NASABAH PENGGUNA BSI MOBILE DENGAN E-SATISFACTION SEBAGAI VARIABEL INTERVENING (Studi Kasus Pengguna BSI Mobile di Kota Medan) Ika Ramadani Panjaitan; Tri Inda Fadhila Rahma; Nur Fadhilah Ahmad Hasibuan
Journal of Innovation Research and Knowledge Vol. 2 No. 11: April 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v2i11.5489

Abstract

Penelitian dilakukan untuk mengetahui pengaruh e-trust dan e-service quality terhadap e-loyalty nasabah pengguna BSI Mobile dengan e-satisfaction sebagai variabel intervening (studi pada pengguna BSI Mobile di Kota Medan). Dalam penelitian ini yang menjadi variabel independen adalah e-trust dan e-service quality, dan untuk variabel dependen adalah e-loyalty serta variabel perantara/intervening adalah e-satisfaction. Data yang digunakan dalam penelitian ini adalah data primer yang didapatkan melalui penyebaran kuisioner dengan google formulir kepada nasabah pengguna BSI Mobile di kota Medan. Jumlah sampel dalam penelitian ini berjumlah 100 responden yang diperoleh dari hasil penyebaran kuisioner. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif. Teknik analisis pada penelitian ini menggunakan analisis jalur atau path analysis dengan menggunakan software SPSS 22. Dari penelitian diperoleh hasil pada sub struktural I terdapat pengaruh langsung antara e-trust terhadap e-satisfaction, e-service quality berpengaruh langsung terhadap e-satisfaction dan e-trust dan e-service quality berpengaruh simultan terhadap e-satisfaction. Pada sub struktural II terdapat pengaruh langsung antara variabel e-trust terhadap e-loyalty, e-service quality berpengaruh langsung terhadap e-loyalty, e-satisfaction berpengaruh langsung terhadap e-loyalty serta e-trust, e-service quality dan e-satisfaction berpengaruh simultan terhadap e-loyalty. Kemudian hasil Uji Sobel menunjukkan pengaruh tidak langsung e-trust terhadap e-loyalty melalui e-satisfaction dan e-service quality berpengaruh tidak langsung terhadap e-loyalty melalui e-satisfaction.
Analisis Faktor-Faktor yang Mempengaruhi Audit Delay (Studi Empiris pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun Periode 2018-2020) Hadinuddin Hasibuan; Imsar Imsar; Nur Fadhilah Ahmad Hasibuan
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Tujuan dari penelitian ini adalah untuk mengatahui apakah Profitabilitas (X1), Solvabilitas (X2) dan Ukuran Perusahaan (X3). Berpengaruh terhadap Audit delay (X) pada perusahaan makanan dan minuman yang terdaftar di bursa efek Indonesia. Metode analisis data yang digunakan adalah uji deskriptif data, uji asumsi klasik, uji regresi linier, dan uji hipotesis. Data yang digunakan dalam penelitian ini adalah data sekunder, dengan mengumpulkan laporan keuangan tahunan pada setiap perusahaan dengan cara mengunduhnya di website www.idx.com yang sudah di interpolasi menggunakan software SPSS, Sampel yang di gunakan pada penelitian ada 15 sampel. Hasil uji t hitung sebesar 4,509 dengan signifikansi sebesar 5%. Karena thitung untuk variabel X1 (4,509) lebih besar dari ttabel (2,019) dengan nilai signifikansi sebesar 0,019 < 0,05 maka dapat dikatakan bahwa Profitabilitas secara parsial berpengaruh dan signifikan terhadap Audit Delay, nilai thitung sebesar 9,160 dengan signifikansi sebesar 5%. Karena thitung untuk variabel X2 (9,160) lebih besar dari ttabel (2,019) dengan nilai signifikansi sebesar 0,000 < 0,05 maka dapat dikatakan bahwa Solvabilitas secara parsial berpengaruh dan signifikan terhadap Audit Delay, nilai thitung sebesar 3,308 dengan signifikansi sebesar 5%. Karena thitung untuk variabel X3 (3,308) lebih besar dari ttabel (2,019) dengan nilai signifikansi sebesar 0,002 < 0,05 maka dapat dikatakan bahwa Ukuran Perusahaan secara parsial berpengaruh dan signifikan terhadap Audit Delay.
Optimalisasi Pengelolaan BMN Dalam Meningkatkan Kualitas Pelayanan Pada UIN Sumatera Utara Medan Nur Fadhilah Ahmad Hasibuan
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 3 No. 03 (2023): Jasmien
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v3i03.379

Abstract

The management of State-Owned Goods is highly necessary with the aim of organizing and managing state-owned goods within the university environment to achieve the implementation and good management of state-owned goods in accordance with government regulations, thus achieving the optimization of State-Owned Goods management in the university environment. This study employs a qualitative descriptive approach. The object of the study is the management of State-Owned Goods with the subjects being the university community, namely students and State-Owned Goods managers. Data collection techniques include observation, interviews, and documentation, with data analysis techniques in the form of reduction and analysis. The results of this study indicate that the optimization of State-Owned Goods management in improving campus services at the State Islamic University of North Sumatra is still not optimal. The large number of facilities that are slow to maintain and repair make students feel uncomfortable in the campus environment. Although the management of state-owned goods has implemented regulations related to State-Owned Goods management, it has not yet had a significant impact on the campus community, especially for students.
Analisis Penerapan Sistem dan Prosedur Uang Persediaan dan Ganti Uang Persediaan pada BKPSDM Kota Medan Nur Azmi Khoirunisa; Nur Fadhilah Ahmad Hasibuan
Jurnal Pendidikan Tambusai Vol. 7 No. 2 (2023): Agustus 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Bendahara Pengeluaran menunjukkan SPP-UP setiap awal tahun anggaran sesudah diterbitkannya SK Kepala Daerah mengenai jumlah UP. Ketika Uang Persediaan sudah terpakai Bendahara Pengeluaran bisa menunjukkan SPP-GU dengan jumlah SPJ pemakaian Uang Persediaan yang sudah ditetapkan pada periode waktu tertentu. PERMENDAGRI Nomor 13 Tahun 2006 dan PERMENDAGRI Nomor 55 Tahun 2008 telah menyerahkan Peraturan yang jelas mengenai Penatausahaan dan Penyusunan Uang Persediaan serta Ganti Uang Persediaan. Metode analisis yang dipakai pada penelitian ini yaitu metode analisis deskriptif kualitatif. Teknik pengumpulan data yang dipakai dengan cara observasi, wawancara, studi pustaka, dan dokumentasi. Hasil penelitian menunjukan yaitu Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kota Medan dalam pelaksanaan penerapan sistem proses uang persediaan dan ganti uang persediaan telah tepat dengan hukum PERMENDAGRI No.55 Tahun 2008 dan SOP terkait Uang Persediaan dan Ganti Uang Persediaan yang telah dibuat oleh BKPSDM Kota Medan. Tetapi masih adanya keterlambatan dalam penggantian uang persediaan pada kegiatan sistem dan proses Ganti Uang Persediaan sehingga mengakibatkan terganggunya pembiayaan pelaksanaan kegiatan dan berkurangnya uang persediaan.
Analisis Akuntabilitas Pengelolaan Keuangan Masjid Melalui Pendekatan Fenomenologi (Studi Kasus Pada 3 Masjid Di Kota Medan) Dhea Natasya S; Tri Inda Fadhila Rahma; Nur Fadhilah Ahmad Hasibuan
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4496

Abstract

This study aims to analyze accountability in financial management implemented in 3 mosques in Medan City, namely the Al-Jihad Mosque in Medan Baru, the Abidin Mosque in Medan Maimun and the Great Miftahul Iman Mosque in Medan Denai. This research is a qualitative research using a phenomenological approach. The techniques used in data collection were observation, interviews and documents by looking directly at the financial reports presented by mosque administrators. The results of this study indicate that the financial manager of the Al-Jihad Medan Baru mosque makes two types of financial reports, namely simple financial reports in the form of recording receipts and disbursements of cash funds and financial reports in accordance with ISAK 35. The financial manager of the Abidin Medan Maimun mosque makes financial reports that are not in accordance with ISAK 35 by making simple reports in the form of mosque cash receipts and disbursements and the financial manager of the Raya Miftahul Iman Medan Denai mosque also only makes simple records in making mosque financial reports. Reporting as a form of accountability is carried out by the manager before carrying out Friday prayers, but the manager only mentions the amount of income and expenses and the manager presents detailed financial reports to the mosque's mading.
Co-Authors Ahmad Fadli Aminuyati Andri Ariansyah Nasution Aprilla Wardhahany Siregar Arrandha Meida Lubis Barus, Rasmita Tiara Br Dalimunthe, Ahmad Amin Dela Syakillah Nuraisah Br Bancin Dhea Natasya S Dhiftania Luthfiya Azra Dhira Maytri Dwi Satia Wardani Eva Nur Setriani Faras Abiyyu Zhafran Gustina Rizky Hadi, Auzien Ziqri Hadinuddin Hasibuan Hasibuan, Reni Ria Armayani Haura Novira Cahyani Hendra Hermain Hendra Hermain Hutapea, Muhammad Bahtiar Ika Ramadani Panjaitan Imsar Imsar Imsar, Imsar Jayida Syifa, Naila Juriah Juriah Khairah Fiddarain Khairunnisa Khairunnisa Laila Fitri Laylan Syafina Lubis, Syilmi Wildani Lulu Aulia Marliyah Marliyah, Marliyah Marsheila, Naura Muhammad Arief Pramusty Muhammad Dhio Natama Harahap Muhammad Syukri Albani Nst Muhammad Yafiz Muhammad Yafiz Mutiah, Yumna Mutiara Octavia Nasution, Ahmad Zidan Natasya, Tifani Nur Ardiansyah Nur Ardiansyah Nur Azmi Khoirunisa Nurfi, Indah Nurhabibah Rahmadani Siregar Nurhayati Nurhidayah Nurhidayah Nurjanah, Putria Putri Maulya Putri, Elsa Rahma, Tri Inda Fadhila Rahmi Syahriza Ria Armayani Hasibuan, Reni Riska Novia Dani Rizka Hidayati Rizky Ananda Prayoga Roihan Nasution, Muhammad Romy Wanda Pane Siregar, Dina Siregar, Lanina Siregar, Rahmah Sudana Sri Ayu Purnama Ningsih Sri Mulyani sri sudiarti sri sudiarti Sugianto Sugianto Syahirah Syahirah Syahirah Syahirah Syahrina Yanti hasibuan Syawaluddin, Rizalul Muslih Tri Inda Fadhila Rahma Tri Inda Fadhila Rahma Yenni Samri Julianti Nasution Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yuliana Yuliana Zein, Ahmad Wahyudi