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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JURNAL PENDIDIKAN TAMBUSAI Al-Kharaj: Journal of Islamic Economic and Business JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Journal Economy And Currency Study (JECS) Ilomata International Journal of Management Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Journal La Bisecoman JURNAL MANAJEMEN AKUNTANSI (JUMSI) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akuntansi AKTIVA Jurnal Bina Bangsa Ekonomika Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Journal of Innovation Research and Knowledge Jurnal Ekonomi dan Manajemen (JEKMA) Expensive: Jurnal Akuntansi dan Keuangan Worksheet : Jurnal Akuntansi Mandiri: Jurnal Akuntansi dan Keuangan Jurnal Mahasiswa Akuntansi Samudra JAKBS Journal of Management, Economic, and Accounting Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Akuntansi: Jurnal Riset Ilmu Akuntansi Master Manajemen Journal of Islamic Economics and Finance Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Moneter : Jurnal Ekonomi dan Keuangan Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Maisyatuna Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Nur Fadhilah Ahmad Hasibuan
Universitas Islam Negeri Sumatera Utara
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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PERANAN DINAS TENAGA KERJA PROVINSI SUMATERA UTARA DALAM MENINGKATKAN KEWIRAUSAHAAN PRODUKTIF STIMULASI EKONOMI DI KOTA MEDAN Rizka Hidayati; Nur Fadhilah Ahmad Hasibuan
Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i1.3611

Abstract

The purpose of this study is to explain the role of the Human Resources Department of North Sumatra in developing productive entrepreneurship to drive the economy of Medan city. This study uses qualitative research techniques. The data analysis technique in this study is descriptive analysis. This type of research data is primary data. Information gathering techniques in this study were conducted through interviews, mapping, and documentation. The findings show that North Sumatra's human resources department is on track to develop and strengthen. However, North Sumatra's personnel department still faces obstacles in promoting an entrepreneurial economy in Medan city. In other words, there is a lack of trust in entrepreneurs because they don't understand their business and they don't have the funds to develop their own business.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP AKTIVITAS PENGIRIMAN BARANG DENGAN METODE FOB DESTINATION POINT PADA PT. SIANTAR TOP TBK MEDAN Riska Novia Dani; Nur Fadhilah Ahmad Hasibuan
Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i1.3618

Abstract

The implementation of an information system that is not good can occur when the task arrangements for each department are confused, where order information should only be changed by the sales and logistics department but it turns out that it can also be done by other departments resulting in a discrepancy in goods sales data. This problem can affect other departments that receive sales information and can also result in dissatisfaction with customers who have trusted the company. This study uses descriptive qualitative methods, so it can be concluded that the utilization of the bookkeeping data framework to the transportation of products in the logistics division of PT. Siantar Top, Tbk Medan is not very good and not in accordance with the functional norms of the organization, because there are still errors in the data framework guidelines, especially those related to goods delivery activities.
The Effect of Profitability, Liquidity on Capital Structure with Profit Growth as Moderating Variable Dhiftania Luthfiya Azra; Yenni Samri Julianti Nasution; Nur Fadhilah Ahmad Hasibuan
Journal La Bisecoman Vol. 5 No. 4 (2024): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v5i4.1480

Abstract

This study aims to determine the effect of profitability and liquidity on capital structure with profit growth as a moderation variable in PT Perkebunan Nusantara IV Medan for the 2018-2022 period. This study uses descriptive quantitative analysis, where data is obtained through secondary data in the published annual financial statements. This study used descriptive data analysis, normality test, multicoclarity test, auotocorrelation test, heteroscedasticity test, two regression analysis tests, namely multiple linear regression analysis and moderation regression analysis, significance test t, significance test f, and dermenation coefficient test, using SPSS software version 25. The results of the study show that Profitability does not have a significant effect on Capital Structure with a significance value of 0.078 > 0.05, Liquidity has a significant effect on Capital Structure with a significance value of 0.015 < 0.05, Profit Growth is not able to moderate the effect of the Profitability variable on Capital Structure or can be said not to have a significant effect with a significance value of 0.525 > 0.05, Profit Growth unable to moderate the effect of the Liquidity variable on Capital Structure or can be said to have no significant effect with a significance value of 0.194 > 0.05. And the dependent variable of capital structure is jointly affected by the independent variables of profitability, liquidity, and the variable moderation of profit growth with significance values are 0.026 < 0.05.
Analisis Pengendalian Persediaan Bahan Baku Tandan Buah Segar (TBS) dalam Menunjang Efektivitas Pengelolaan Persediaan Pada Pusat Penelitian Kelapa Sawit (PPKS) Medan Aprilla Wardhahany Siregar; Nur Fadhilah Ahmad Hasibuan
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1450

Abstract

This research aims to determine the control of raw material supplies of Fresh Fruit Bunches (FFB) in supporting the effectiveness of raw material management at PPKS Medan. The data analysis method used is qualitative analysis with a case study approach. This type of research is descriptive qualitative research. The data sources used in the research used primary and secondary data sources. The data techniques used are documentation review techniques, observation and interview techniques. Incompatibility in the application of the FIFO inventory assessment method at PPKS Medan in the field, inventory discrepancies that are often identified. Discrepancies that can occur are differences between physical products and inventory reports. Reasons for inventory discrepancies are warehouse management, proof of receipt, or proof of unrecorded costs. There are notes on the recording note that were not recorded at the time of delivery of goods, missing warehouse notes as proof of receipt or release of goods, incorrect exit or entry of goods, for example slips if there is no warehousing request. This research uses physical and perpetual recording methods and uses the FIFO inventory recording method. Based on the results of the analysis of Standard Operating Procedures (SOP) for inventory, PPKS Medan has not implemented the elements of raw material inventory management effectively as evidenced by the FIFO inventory assessment method not being implemented correctly, and raw material inventory control at PPKS Medan is still not optimal, as shown by the It often happens that orders for inventory are double delivered, resulting in a buildup in the warehouse. Thus, the effectiveness of management of raw material supplies can be concluded that control of the management of raw material supplies of Fresh Fruit Bunches (TBS)) at PPKS Medan has not been effective as a whole.
PENGARUH PEMAHAMAN E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI TERHADAP MINAT UNTUK BERWIRAUSAHA: (Studi Kasus Pada Mahasiswa Program Studi Akuntansi Syariah Universitas Islam Negeri Sumatera Utara Medan) Nur Ardiansyah; Hendra Hermain; Nur Fadhilah Ahmad Hasibuan
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v4i1.2996

Abstract

This research aims to determine the influence of understanding e-commerce and accounting information systems on interest in entrepreneurship among students of the Sharia Accounting Study Program, Faculty of Economics and Islamic Business at the State Islamic University of North Sumatra. This research uses quantitative methods, data collection techniques by distributing questionnaires and the sample in this research is 100 people in the Sharia Accounting Study Program at the North Sumatra State Islamic University using purposive sampling techniques. Data were analyzed using multiple linear regression methods. The results of the research show that understanding e-commerce and accounting information systems has a positive and significant effect on interest in starting entrepreneurship. This can be seen from the calculated t value for the e-commerce variable of 4.085> t-table 1.985, t-calculated accounting information system variable 7.537> t-table 1.660 and all independent variables namely understanding e-commerce and accounting information systems simultaneously and has a positive effect on the dependent variable, namely interest in entrepreneurship. It is known from the tests that have been carried out that the calculated F value is positive and is 150.607, where this value is greater than the F table value of 3.94 and the sig value of 0.000 is smaller than 0.05.
Penilaian Tingkat Kesehatan Keuangan Pada PT. Sumber Tani Agung Gunung Tua Siregar, Dina; Imsar, Imsar; Hasibuan, Nur Fadhilah Ahmad
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 3: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i3.4242

Abstract

The purpose of this study was to determine the health level of PT. Sumber Tani Agung through analysis of liquidity ratios, solvency, profitability and financial performance from 2018-2021. The research method uses a descriptive qualitative approach. Based on the results of analysis, it can be concluded that the Liquidity Ratio, the Current Ratio, is considered good. The Achid Test Ratio shows that company is able to cover its current debts with its current assets, so that the company is in a liquid state. The Solvency Ratio for 5 years, the Debt Ratio, has decreased very drastically, this is due to the low total debt. The detailed Debt To Equity Ratio is considered good, with a very low current debt value that can still be borne by own capital issued by creditors. Profitability ratio, the return on assets is considered good, due to an increase in the ratio every year.
Analisis Penerapan Metode Activity Based Costing (ABC) Dalam Menentukan Harga Pokok Produksi (Studi Kasus : Bread Islamy Rantauprapat) Natasya, Tifani; Sudiarti, Sri; Ahmad Hasibuan, Nur Fadhilah
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3965

Abstract

Activity based costing method is the accounting method used to calculate the cost of production which calculates activity-based costs. Calculation of activity based costing can be done by adding up all detailed production costs divided by the number of production units. The purpose of this study is to find out how the method of calculating the cost of goods manufactured is applied by the company and to find out whether the method applied by the company is in accordance with the activity based costing method. The object of this research is Bread Islamy Rantauprapat which is located at Jalan Sirandorung No. 144 b-c Padang Bulan Rantauprapat. The method used in this study is a qualitative method by describing and disclosing facts and conditions in the field clearly. The results of the study concluded that Bread Islamy Rantauprapat applied traditional cost accounting methods in determining the cost of production. And Bread Islamy Rantauprapat has not applied the activity based costing method in determining the cost of production.
Analisis Perbandingan Kinerja Keuangan Sebelum Dan Sesudah Spin-Off Dengan Metode RGEC Studi Kasus BCA Syariah di Indonesia Syawaluddin, Rizalul Muslih; Nurlaila, Nurlaila; Hasibuan, Nur Fadhilah Ahmad
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.v4i2.4998

Abstract

This research aims to compare the financial performance of Bank BCA Syariah before and after the spin-off. This type of research is quantitative research with the data source used is secondary data. This research uses BCA Syariah bank annual financial report data for 2008-2021. The research sample is Bank BCA Syariah 2008-2021. Data processing and analysis techniques using Descriptive Statistical Analysis, Normality Test and Hypothesis Testing using Paired Sample T-Test and Wilcoxon Signed Rank Test. The program used for calculations uses SPSS version 25 and then the results from SPSS are interpreted. The research results show that there is a comparison of financial performance seen from the NPF, FDR, GCG, ROA and ROE variables before and after the spin-off at BCA Syariah 2008-2021.
IMPLEMENTASI PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH STUDI KASUS: RUMAH SAKIT UMUM DAERAH PANYABUNGAN Lulu Aulia; Nur Fadhilah Ahmad Hasibuan
Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2023): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v2i3.948

Abstract

Tujuan penelitian ini adalah untuk mengetahui permasalahan sistem Pengelolaan Keuangan Badan Layanan Umum Daerah (PPK BLUD) di RSUD Panyabungan.Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan studi kasus pada RSUD Panyabungan.Metode yang digunakan untuk mengumpulkan data penelitian adalah wawancara, observasi, dan dokumentasi. Hasil peneiltian menunjukkan bahwa terdapat kendala-kendala yang menghambat pengelolaan RSUD Panyabungan dalam pelaksanaan PPK-BLUD yaitu kendala sumber daya manusia, kendala sarana prasarana, dan kendala kebijakan pemerintah, penyusunan laporan keuangannya masih secara manual, kelengkapan dokumen pendukung yang belum memadai, serta aspek komunikasi yang kurang baik Upaya-upaya yang dilakukan untuk menyelesaikan kendala-kendala yang ada dalam pengelolaan RSUD Panyabungan ialah staf pengelola yang ada pada rumah sakit perlu mengikuti DIKLAT dan Bimtek tentang pengelolaan BLUD. Pihak rumah sakit perlu menambah staf pengelola pada bagian keuangan yang mempunyai latar belakang pendidikan akuntansi.
Analysis of Regional Asset Management Information System Application For Medan City Library Assets and Archive Services Nurfi, Indah; Nasution, Yenni Samri Juliati; Hasibuan, Nur Fadhilah Ahmad
Ilomata International Journal of Management Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i4.1260

Abstract

The purpose of this study is to implement the Regional Asset Management Information System on the assets of the Medan City Library and archive services. This research uses qualitative methods to collect data and information. This study aims to find out the implementation of the Regional Asset Management Information System which is still carried out manually, as well as the complicated procedures for deleting assets. In addition, this study also found challenges in the implementation of accounting information systems, such as errors in the grouping of goods. The results of this study show that the Application Regional Asset Management Information System is still not optimal in its use, because there are still menus that do not exist or cannot be used, such as minute menus and item deletion menus, This needs to be considered so that the processing of financial statements can run smoothly, effectively and efficiently. By offering a new perspective on how Regional Asset Management Information Systems Applications are used, this study adds knowledge in the field of accounting information systems. The results of this study are expected to be used by accounting practitioners and other researchers to be able to improve the Regional Asset Management Information System Application periodically so that the existing data is more accurate.
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