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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 Ilomata International Journal of Management 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 Ekonomi, Manajemen, Bisnis dan Akuntansi Review 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 Optimal: Jurnal Ekonomi dan Manajemen Worksheet : Jurnal Akuntansi Mandiri: Jurnal Akuntansi dan Keuangan Jurnal Mahasiswa Akuntansi Samudra JAKBS Journal of Management, Economic, and Accounting Jurnal Akuntan Publik 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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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.
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.
Analisis Kinerja Realisasi Anggaran Pendapatan Belanja Daerah Pada Badan Keuangan Aset Daerah Pemerintah Kota Medan Muhammad Arief Pramusty; Nur Fadhilah Ahmad Hasibuan
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): Desember : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v1i4.341

Abstract

This study describes and explains the budget realization for the last five years, starting from 2018 to 2022, by paying attention to the percentage change between the budget value and the realization of the regional income and expenditure budget each year. The purpose of this study is to evaluate the performance of regional revenue and expenditure budget realization in the regional asset finance agency of the Medan City government during the 2018-2022 period. This study also aims to compare the effectiveness of budget realization during that period. The research method used is descriptive qualitative using secondary data sources and documentation study data collection techniques. Data analysis involves revenue variance analysis, degree of decentralization ratio, local tax effectiveness ratio analysis, and expenditure budget variance analysis. The results show a problem, where the realization of the regional revenue and expenditure budget in 2019-2020 has increased, even though it should have decreased due to the impact of the COVID-19 pandemic. This problem is related to the loss of funds worth 1.6 million which has been handled by Law Enforcement Officials.
Analisis Pengelolaan Alokasi Dana Desa Dalam Pembangunan Desa (Studi Kasus: Desa Minta Kasih, Kecamatan Salapian, Kabupaten Langkat) Dela Syakillah Nuraisah Br Bancin; Nur Fadhilah Ahmad Hasibuan
Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v1i4.78

Abstract

This study aims to analyze the management of village fund allocation in village development and identify factors that encourage and hinder its implementation. The research method used is a qualitative descriptive approach, with a case study conducted in Minta Kasih Village located in Salapian District, Langkat Regency. In this study, researchers analyzed the implementation of village fund allocation and its impact on village community empowerment. The research approach includes interviews, observations and document analysis to obtain information on the use of village fund allocation. The results showed several obstacles in accountability for village fund allocation, especially related to reporting and monitoring. In addition, there are gaps in community accessibility and understanding of village fund allocation programs that have the potential to affect the effectiveness of village development. From the results of the study, it is known that the factors that support the implementation of village fund allocation in the development of Minta Kasih Village are community support in infrastructure development, education, health, and the development of micro and small enterprises in the village. However, inhibiting factors include the government's inability to optimize budget use and delays in preparing village fund allocation accountability reports (ADD).
Analisis Efektivitas Sistem Informasi Akuntansi Dalam Pengelolaan dan Pertanggung Jawaban APBDES Pada Pemerintahan Desa Cinta Makmur Kecamatan Panai Hulu Kabupaten Labuhan Batu Andri Ariansyah Nasution; Rahmi Syahriza; Nur Fadhilah Ahmad Hasibuan
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 2 (2024): April : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i2.459

Abstract

Village Government is required to be transparent and informative regarding every realization of APBDes implementation. To provide information and ensure ease of obtaining information, a supporting information system is needed, namely an accounting information system. An accounting information system can be said to be effective depending on the ease of the system and the use of the system by its users. This research has a problem formulation, namely how is the accounting information system in the management and accountability of APBDes in the Cinta Makmur village government, is the accounting information system in the management and accountability of APBDes implemented? by the Cinta Makmur Village government has been running effectively, and what are the obstacles and efforts in the accounting information system in the management and accountability of the APBDes implemented by the Cinta Makmur village government. The approach method used is descriptive qualitative to produce descriptive data in the form of written or spoken words from people and observed behavior. Based on the results of this research, the accounting information system in the Cinta Makmur village government is less effective. So it is recommended to the Cinta Makmur Village Government to provide further training for village officials regarding the preparation of APBDes reports and the implementation of accounting information systems in order to increase the effectiveness of implementing the accounting information system in Cinta Makmur Village.
Analisis Komparatif Laporan Keuangan Terhadap Kinerja Keuangan Pada PT Kereta Api Indonesia (Persero) Khairah Fiddarain; Nur Fadhilah Ahmad Hasibuan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

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

Abstract

Beragam dampak pandemi COVID-19 dapat diamati pada kinerja laporan keuangan PT Kereta Api Indonesia. Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan PT Kereta Api Indonesia di tengah pandemi Covid-19. Penekanan utama dari penelitian ini adalah pada rasio profitabilitas. Penelitian ini menggunakan metode kualitatif yang dipadukan dengan analisis deskriptif komparatif. Fokus pemeriksaan ini tertuju pada PT Kereta Api Indonesia (Persero) dengan laporan keuangan periode 2018 hingga 2022 yang menjadi pokok bahasannya. Penelitian ini menggunakan data sekunder, yaitu informasi yang dikumpulkan oleh pihak ketiga atau sumber untuk tujuan tertentu. Laporan keuangan dapat dimanfaatkan untuk mengumpulkan data tersebut, yang dapat diperoleh dari situs resmi PT Kereta Api Indonesia (Persero). Profitabilitas dapat dinilai dengan menggunakan metrik berikut: Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), dan Gross Profit Margin (GPM). Temuan penelitian menunjukkan bahwa rata-rata rasio profitabilitas tumbuh sebesar 9,86% pada tahun 2018 dan 11,71% pada tahun 2019, pada periode tersebut mengalami kenaikan ketika rata-rata rasio profitabilitas dihitung. Sebaliknya, rasio profitabilitas mengalami penurunan sebesar 4,15% pada tahun 2020. Terjadi peningkatan rata-rata rasio profitabilitas pada tahun 2021 sebesar 2,65%, diikuti peningkatan cukup besar sebesar 10,65% pada tahun 2022. Dengan rata-rata rasio profitabilitas sebesar 6,12% (cukup baik ), rata-rata rasio profitabilitas selama lima tahun sebelumnya berada pada kisaran 5% hingga 10%. Oleh karena itu, dapat disimpulkan bahwa PT Kereta Api Indonesia (Persero) telah mencapai kinerja keuangan yang memuaskan untuk periode tahun 2018 hingga 2022.
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