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All Journal Jurnal Wira Ekonomi Mikroskil 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 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.
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.
The Application of Financial Reporting Based on SAK-EMKM and the Utilization of Accounting Information Technology on the Financial Report Quality of UD Neo Cirasa Bakery Hadi, Auzien Ziqri; Syafina , Laylan; Hasibuan, Nur Fadhilah Ahmad
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3694

Abstract

Purpose: This study aims to analyze the implementation of SAK-EMKM-based financial statements and the utilization of accounting information technology on the quality of UD Neo Cirasa Bakery's financial reports. Research methodology: This research uses a qualitative descriptive method with interviews, observations, and documentation as instruments. Primary data were obtained from UD Neo Cirasa Bakery’s management staff. Results: The results show that the application of SAK-EMKM is in line with the preparation of financial position and income statements, but has not fully been applied to notes to financial statements due to limited accounting personnel. Limitations: This study is limited to a single case study of UD Neo Cirasa Bakery, which may not be representative of all MSMEs in the industry. The research period was confined to one fiscal year, and the findings are specific to the Indonesian MSME context. Additionally, the study relies heavily on qualitative data from interviews, which may be subject to participant bias and interpretation limitations. Contribution: This research is beneficial for MSMEs in understanding the importance of implementing SAK-EMKM and information technology to improve financial reporting quality.
ANALISIS PERAN FUNGSI PENGENDALIAN INTERNAL PADA KETERLAMBATAN PEMBAYARAN ORDERAN BARANG PADA PT. MEDIKON PRIMA LABORATORIES Jayida Syifa, Naila; Ahmad Hasibuan, Nur Fadhilah
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.809

Abstract

This study analyzes the role of the internal control function in overcoming delays in payment of goods orders at PT Medikon Prima Laboratories. Late payments are the main obstacle that affects the company's operational efficiency and financial stability. With a qualitative approach, this study evaluates various aspects of internal control, such as preventive, detective, and corrective functions, to identify the root cause of problems and provide strategic solutions. The results show that strong internal control is able to mitigate risks, increase efficiency, and strengthen stakeholder trust. The main conclusion highlights the importance of applying information technology and improving staff training to improve the company's financial management process.
PENERAPAN STANDAR OPERASIONAL (SOP) DALAM PENGELOLAAN BARANG MILIK NEGARA (BMN) DI KANTOR BNN PROVINSI SUMATERA UTARA Nasution, Ahmad Zidan; Hasibuan, Nur Fadhilah Ahmad
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.819

Abstract

The aim of this research is to illuminate how effective the implementation of Standard Operating Procedures (SOP) is in the management of State Property (BMN) at the North Sumatra Province BNN Office, management must comply with national assets and not conflict with applicable laws and regulations. Qualitative descriptive research collects data through documentation and interviews. Research shows that Standard Operating Procedures (SOPs) have been created and announced, but there are several challenges, especially related to employee understanding and compliance with existing SOPs. Only around 60% of employees understand and implement SOPs, which shows that there is a gap between established policies and practice in the field. The lack of training and outreach from BNN management is the main factor hindering this understanding, so more intensive efforts are needed to increase employee knowledge and skills in managing BMN
Pengaruh Current Ratio, Debt to Equity Ratio, dan Return On Assets Terhadap Return Saham Pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Selama Pandemi Covid-19 Periode 2019-2020 Siregar, Lanina; Marliyah, Marliyah; Hasibuan, Nur Fadhilah Ahmad
Jurnal Manajemen Akuntansi (JUMSI) Vol 5, No 1: 2025
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v5i1.6911

Abstract

This research aims to determine the partial and simultaneous influence of the variables Current Ratio, Debt to Equity Ratio, Return On Assets, and Return On Equity on Stock Returns. This type of research is quantitative research with secondary data in the form of financial reports of transportation companies listed on the Indonesia Stock Exchange (BEI) during the Covid-19 pandemic for the 2019-2020 period. The population of transportation companies on the IDX is 46 companies with samples taken using purposive sampling techniques. Based on the criteria, 24 companies were sampled in this research. So the total data for 2 years is 48 data. The data analysis used in the research is the classical assumption test, multiple linear regression analysis test, and hypothesis testing using SPSS version 26 software to process the data. The results of this research show that partially the current ratio has a significant value of 0,003 < 0,05, which means it has a significant effect on stock returns. The debt to equity ratio has a sigmificant value of 0,211 > 0,05, which means it has no significant effect on partial stock returns. Return on assets has a significant value of 0.046 <0.05, which means it has a significant effect on stock returns. Meanwhile, simultaneously the current ratio, debt to equity ratio, and return on assets have a significant influence on stock returns with a significant value of 0.026 < 0.05. Then the R Square test results show a value of 0.187 or the equivalent of 18.7%. From these results it can be explained that 18.7% of the independent variables CR, DER, and ROA are able to explain stock returns as the dependent variable. Meanwhile, the remainder, namely 81.3% of the possibility of stock returns, is explained by other variables not included in this research.
Co-Authors Ahmad Fadli Ahmad Wahyudi Zein Ainul Yusna Harahap AJI PRABOWO Aminuyati Andri Ariansyah Nasution Aprilla Wardhahany Siregar Arrandha Meida Lubis Barus, Rasmita Tiara Br Dalimunthe, Ahmad Amin Dela Syakillah Nuraisah Br Bancin Desyana Putri Dhea Natasya S Dhiftania Luthfiya Azra Dhira Maytri Dwi Satia Wardani Eva Nur Setriani Faras Abiyyu Zhafran Gustina Rizky Hadi, Auzien Ziqri Hadinuddin Hasibuan Haura Novira Cahyani Hendra Hermain Hendra Hermain Hutapea, Muhammad Bahtiar Ika Ramadani Panjaitan Imsar Imsar Imsar, Imsar Indah Nurfi 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 Nurhayati Nurhidayah Nurhidayah Putri Maulya Putri, Elsa Putria Nurjanah Rahmi Syahriza Reni Ria Armayani Hasibuan 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 Ramadani Sri Sudiarti sri sudiarti Sugianto Sugianto Syahirah Syahirah Syahirah Syahirah Syahrina Yanti hasibuan Syawaluddin, Rizalul Muslih Tri Inda Fadhila Rahma Yenni Samri Julianti Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yuliana Yuliana