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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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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

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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.
Analisis Sistem Tunjangan Kinerja Daerah (TKD) dalam Meningkatkan Kinerja Kantor Bupati Langkat Rizky Ananda Prayoga; 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

Penelitian ini membahas tentang sistem tunjangan kinerja (pay-for-performance) merupakan sistem yang lebih modern dan progresif dan diharapkan dapat meningkatkan kinerja karyawan secara signifikan. Tujuannya untuk menganalisis sistem Tunjangan Kinerja Daerah dalam meningkatkan kinerja kantor Bupati Langkat, metode penelitian yang digunakan yaitu pendekatan kualitatif deskriptif, dan teknik analisis data yang digunakan adalah melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem Tunjangan Kinerja Daerah cukup baik, karena sistem pengelolaan lembar kinerja yang sudah menggunakan aplikasi E-Kinerja SIMPEG sehingga mempercepat proses pelaporan. Namun, ditemukan masalah yaitu adanya perilaku organisasi yang belum dapat diatasi seperti persaingan internal, kinerja pegawai tidak sesuai dengan tunjangan yang diterima, pegawai yang meninggalkan tugas selama jam kerja tanpa ada izin, keterlambatan dalam pembayaran insentif. Oleh karena itu, sebagian pegawai merasa tidak adil atas tunjangan kinerja, dan menyebabkan persaingan antar pegawai, mereka menjadi terpengaruh untuk berkerja dengan sekedarnya saja.
Perbandingan Pemahaman Penyusunan Laporan Keuangan Usaha Kecil Menengah Berdasarkan SAK EMKM Siregar, Rahmah Sudana; Dalimunthe, Ahmad Amin; Hasibuan, Nur Fadhilah Ahmad
Expensive: Jurnal Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v2i1.3628

Abstract

The purpose of this study was to determine the understanding of the preparation of financial reports at Gajah Farhan Bakery and UD. Blessing. This study uses a qualitative method with a descriptive approach. The subjects in this study were the business actors of the Gajah Farhan Bakery and UD. Blessings as well as being the object of this research are the financial records of the two business actors. Based on the results of the study, it was shown that the understanding of the preparation of financial reports at Gajah Farhan Bakery's Earloaf Factory was not good, but at UD. The blessing of the understanding of business actors can be said to be good. The two business actors have made financial records but are not in accordance with SAK EMKM. Equation of financial records for the two business actors has also made financial records in the form of cash-in and cash-out bookkeeping as well as debt receipts, receivables and inventories. And the difference between the financial records of the two business actors lies in UD. It is a blessing that makes financial records of the balance sheet and profit and loss, but for the Elephant Earloaf Factory it does not make financial records of the balance sheet and profit and loss.
Penilaian Kinerja Pelayanan Publik melalui Balanced Scorecard pada Kantor Camat Panai Tengah Romy Wanda Pane; Nur Fadhilah Ahmad Hasibuan
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 3 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i3.23333

Abstract

The aim of this research is to find out how public services perform at the Panai Tengah District office. This research uses qualitative descriptive analysis. Data collection was carried out through interviews with personnel sub-division employees who handle the performance of Central Panai sub-district office employees. According to Creswell, J. W. Qualitative Research is research used to study human and social problems. Where researchers will report research results based on data views and data analysis reports obtained in the field, then described in a detailed research report. The research results show that the performance of public services at the Panai Tengah District office is not optimal. Where the results of the research show that the majority of employees at the Panai District office violate SOPs such as being late for work, resulting in the quality of service not being optimal. The limitation of this research is that the results obtained are difficult to generalize widely, because the research is only based on research studies at one sub-district office. So that future researchers can carry out more research in other sub-district offices, so that the research results can be widely generalized. Keyywords: Performance assessment, Balanced Scorecard, District office Panai Tengah
Analisis Kinerja Keuangan Pemerintah Daerah Kota Tebing Tinggi : (Studi Kasus Pada Badan Pengelolaan Keuangan Dan Pendapatan Daerah Kota Tebing Tinggi) Mutiara Octavia; Rahmi Syahriza; Nur Fadhilah Ahmad Hasibuan
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.448

Abstract

This research aims to analyze the financial performance of the regional government of Tebing Tinggi City using the degree of fiscal decentralization ratio, regional financial independence ratio, regional financial dependency ratio, PAD effectiveness ratio, regional financial efficiency ratio, harmony ratio and growth ratio. This research uses a descriptive qualitative approach method. Data collection techniques include interviews and documentation obtained from budget realization reports. Based on the results of the financial ratio analysis, it shows that the degree of fiscal decentralization ratio is categorized as deficient with a range of 11.98%-15.89%. The regional financial independence ratio is classified as very low with a range of 14.32%-19.55% with an instructive relationship pattern. The regional financial dependency ratio is categorized as very high with a range of 78.91%-83.64%, where the percentage is more than 50%. The PAD effectiveness ratio is categorized as less effective in 2019, 2020 and 2022 with a range of 80.75%-88.35%. However, in 2018 it was categorized as very effective because it was more than 100%, namely 108.02%. Meanwhile, in 2021 it is categorized as ineffective because it is less than 75%, namely 70.05%. The regional financial efficiency ratio is categorized as less efficient in 2019-2021 with a range of 96.61%-99.10%. However, in 2018 and 2022 it is categorized as inefficient because it is more than 100%, namely 103.92% and 102.61%. The harmony ratio shows that the City of Tebing Tinggi prioritizes its funds towards operating expenditure with an average operating expenditure of 76.05% and a capital expenditure ratio of 23.45%. The growth ratio of PAD, regional income, operating expenditure and capital expenditure experienced positive and negative growth in the 5 budget years.
Analisis Hutang Dan Modal Kerja Dalam Meningkatkan Kinerja Keuangan Pada PT Perkebunan Nusantara IV Medan Faras Abiyyu Zhafran; Yenni Samri Juliati Nasution; Nur Fadhilah Ahmad Hasibuan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.6847

Abstract

This study aims to analyse how debt and working capital in improving financial performance as measured by using profitability, liquidity and solvency ratios at PT Perkebunan Nusantara IV Medan Based on the results of the study, it can be concluded that debt at PT Perkebunan Nusantara IV Medan in 2018-2022 experienced fluctuations. The highest increase in debt was 16.6% while the decrease in debt was 0.6%. The increase in debt is due to an increase in short-term and long-term debt each year. In this study, debt has not been able to increase the profitability (ROA) of the company. Working capital at PT Perkebunan Nusantara IV Medan in 2028-2022 experienced fluctuations. The largest decrease in mode is 2870.6% while the largest increase is 351.3%. The decrease in working capital is due to the increase in current debt higher than current assets. Working capital has not been able to be utilised optimally in increasing the profitability (ROA) of the company. The company's average leverage also shows above 90%, indicating that the company's financial performance is not good. Companies that require large investments in fixed assets such as property, plant and equipment often have higher DER ratios because they tend to use debt to finance these assets.
Balanced Implementation Scorecard on MSME Kacang Hijau Ajeng: Impact on Employee Performance and Economic Growth in Southeast Aceh Putri, Elsa; Laylan Syafina; Nur Fadhilah Ahmad Hasibuan
Ilomata International Journal of Management Vol. 6 No. 2 (2025): April 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i2.1500

Abstract

Tujuan penelitian ini adalah untuk mengevaluasi kualitas kinerja karyawan dalam kontribusinya terhadap peningkatan perekonomian pada Usaha Kacang Ijo Ajeng. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan sumber data primer. Data dikumpulkan melalui wawancara dengan lima informan yang terlibat pada penelitian ini. Penelitian ini memberikan kontribusi baru (novelty) dalam literatur yang ada, khususnya terkait dengan perspektif keuangan yang sangat berpengaruh terhadap kinerja perusahaan. Lebih dari itu, aspek keuangan tidak hanya berfokus pada produktivitas perusahaan dari sisi aktiva, tetapi juga memberikan dampak signifikan pada kinerja karyawan. Dan pada perspektif pelanggan, adanya permasalahan dalam pola komunikasi yang kurang baik terhadap sesama karyawan di Usaha Kacang Ijo Ajeng, mengakibatkan perspektif pelanggan menurunkan penjualan sehingga tidak tercapainya peningkatan perekonomian. Kemudian pada perspektif proses bisnis internal, Usaha Kacang Ijo Ajeng selalu melakukan perbaikan pada kualitas produk. Akan tetapi dilihat dari sisi kinerja karyawannya, Usaha Kacang Ijo Ajeng belum melakukan pengembangan karyawan secara on the job / pelatihan karyawan secara berkala, kemudian layanan purna jual yang kurang baik, serta minimnya keterampilan dan pengetahuan karyawan. Dalam hal perkembangan, para karyawan belum menunjukkan sikap positif terhadap peningkatan kinerja perusahaan karena perusahaan kurang mendorong mereka untuk terus belajar dan berkembang The aim of this research is to evaluate the quality of employee performance in its contribution to improving the economy at Ajeng's Ijo Bean Business. This research uses a descriptive qualitative approach with primary data sources. Data were collected through interviews with five informants involved in this study. This research provides a novelty contribution in the existing literature, especially related to the financial perspective which is very influential on company performance. Moreover, the financial aspect does not only focus on the company's productivity in terms of assets, but also has a significant impact on employee performance. And in the customer perspective, there are problems in poor communication patterns with fellow employees at Ajeng's Kacang Ijo Business, resulting in the customer perspective reducing sales so that an economic improvement is not achieved. Then in the perspective of internal business processes, Ajeng's Kacang Ijo Business always makes improvements to product quality. However, in terms of employee performance, Ajeng's Kacang Ijo Business has not carried out employee development on the job / regular employee training, then poor after-sales service, and lack of employee skills and knowledge. In terms of development, employees have not shown a positive attitude towards improving company performance because the company does not encourage them to continue learning and developing.
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