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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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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.
Analisis Pemahaman UMKM Terhadap Implementasi SAK EMKM Pada UMKM Binaan Dinas Koperasi Dan UKM Di Kota Medan Hutapea, Muhammad Bahtiar; Hasibuan, Nur Fadhilah Ahmad
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): Juni 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.838 KB) | DOI: 10.59086/jak.v2i2.70

Abstract

Penelitian ini bertujuan untuk mendeskripsikan sistem pencatatan dan pelaporan keuangan yang mudah dipahami bagi pelaku usaha kecil menengah (UMKM). Populasi dalam penelitian ini adalah 1.672 pelaku UMKM, sedangkan sampel survei adalah 10 pelaku UMKM di lima kecamatan di Kota Medan. Pengumpulan data dilakukan melalui survei dan wawancara kepada para pemangku kepentingan UMKM. Metode analisis data yang digunakan adalah analisis deskriptif. Hasil penelitian menunjukkan bahwa sebagian besar UMKM pada Kelompok Usaha Mikro tidak menyusun dan melaporkan laporan tahunannya. Namun, sebagian besar UMKM skala kecil menengah melakukan pencatatan dan pelaporan keuangan baik secara manual maupun melalui komputer. Selain itu, sebagian besar UMKM belum pernah mengikuti pelatihan pengelolaan keuangan, khususnya pencatatan dan pelaporan keuangan. Oleh karena itu, para pengelola UMKM menginginkan adanya pelatihan serta dukungan pendanaan dan pelaporan dari pemerintah atau instansi lainnya. Informasi ini penting bagi pemerintah daerah dan instansi terkait dalam memberikan saran dan arahan tentang tata kelola perusahaan di masa mendatang. This study aims to describe an easy-to-understand financial recording and reporting system for small and medium-sized enterprises (MSMEs). This population consists of 1,672 MSME actors, and the survey sample consists of 10 MSME actors in five sub-districts in the city of Medan. Data was collected through surveys and interviews with MSME stakeholders. The data analysis method used is descriptive analysis. The results showed that most of the MSMEs in the Micro Business Group did not collect and report their annual reports. However, most small and medium-sized MSMEs do financial recording and reporting both manually and on a computer. In addition, most MSMEs have never attended financial management training, especially financial recording and reporting. Therefore, MSME managers want training and funding and reporting support from the government or other agencies. This information is important for local governments and related agencies in providing advice and guidance on corporate governance in the future  
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.
Analysis Of Allocation Of Village Funds Through The Establishment Of Village Owned Enterprises (Bumdes) (Case Study On Bumdes Paya Tungel In Jagong Jeget District) Nurjanah, Putria; Marliyah; Ahmad Hasibuan, Nur Fadhilah
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.181

Abstract

This study aims to analyze the allocation of village funds in supporting the development and empowerment of MSMEs through the establishment of BUMDes in Paya Tungel Village and identify the impact of allocating village funds through BUMDes on the development and empowerment of MSMEs in Paya Tungel Village. Paya Tungel Village, as a village in Central Aceh, has formed a Village-Owned Enterprise (BUMDes) in managing village funds with considerable potential for natural and human resources. BUMDes play an important role in improving the welfare of the local economy. By managing economic businesses based on local potential and resources, BUMDes create jobs, increase income, and reduce poverty rates in the village. By building a local-based economy, village communities become more economically independent. BUMDes can assist in developing local businesses, support farmers and small entrepreneurs, and take advantage of existing market opportunities to increase income and employment in the village. By focusing on local-based economic development, villages have a greater chance of achieving long-term economic sustainability. BUMDes can design programs that prioritize environmental protection and maintain a balance between economic growth and natural resource preservation.
Analisis Minat Konsumsi Masyarakat Dalam Meningkatkan Laba Penjualan Oleh-Oleh Khas Pasaman Barat Setelah Covid-19: (Studi Kasus Rumah Produksi UMKM Emping Jagung Mentega Kabupaten Pasaman Barat) Laila Fitri; Sri Sudiarti; Nur Fadhilah Ahmad Hasibuan
Journal of Islamic Economics and Finance Vol. 1 No. 4 (2023): November: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v1i4.477

Abstract

This research aims to find out whether people's consumption interest can increase profits from sales of West Pasaman specialty souvenirs, namely UMKM Corn Butter Chips after Covid-19. This research uses a qualitative method with a descriptive approach. The data collection technique in this research uses interview techniques, direct observation and literature study. The data analysis techniques in this research are data collection, data reduction, data presentation, and drawing conclusions. The research subject in this research is the owner of the UMKM Corn Butter Emping production house, namely Mr. Ade Media Saputra in Pinaga Village, Aua Kuniang, Pasaman District, West Pasaman Regency. Apart from that, several communities are responsible for providing the information needed by researchers. The sales data used in this research is data for 2018, 2019, 2020, 2021, and 2022 to see any changes in sales of UMKM Corn Butter Chips caused by Covid-19. The results of this research show that the sales profit of UMKM Corn Butter Chips after Covid-19 increased quite significantly compared to when Covid-19 occurred, reaching a percentage of 1.74% and a difference of Rp. 90,000,000, however, this sales profit has not yet reached the profit before Covid-19 occurred. Then, public interest in consumption can increase profits from sales of Butter Corn Emping souvenirs after Covid-19, as evidenced by the increase in public demand for Butter Corn Emping souvenirs with a percentage of 1.74% and a difference in demand of 1,800 kg.
Analisis Penerapan Pemendagri 113 Tahun 2014 dalam Pengelolaan Keuangan Desa di Desa Semangat Kecamatan Merdeka Kabupaten Karo Barus, Rasmita Tiara Br; Rahma, Tri Inda Fadhila; Hasibuan, Nur Fadhilah Ahmad
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 4 No 1 (2024): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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

Abstract

Penelitian ini bertujuan untuk mengetahui apakah pemerintah desa yang ada di Desa Semangat sudah menerapkan PERMENDAGRI 113 Tahun 2014 dalam pengelolaan keuangan Desa nya atau belum. Peneliti menggunakan metode Penelitian Kualitatif Deskriptif, dimana penelitian menggunakan metode Kualitatif Deskriptif ini merupakan suatu proses pengelolaan data yang bertujuan untuk mendapatkan informasi dimana informasi tersebut kemudian dijadikan sebagai dasar dalam pengembilan keputusan ataupun informasi yang dapat digunakan untuk mendapatkan solusi dari setiap permasalahan. Objek penelitian dalam penelitian ini ialah kantor kepala desa di Desa Semangat Kec. Merdeka Kab. Karo. Subjek dalam penelitian ini ialah Kepala Desa, Sekertaris Desa, dan KAUR Keuangan Desa. Teknik analisis data yang diguanakan dalam penelitian ini ialah wawancara dan dokumentasi. Data pengelolaan keuangan desa yang digunakan ialah data dari tahun 2022. Hasil dari penelitian ini menunjukkan bahwa pengelolaan keuangan di Desa Semangat Kec. Merdeka Kab. Karo sudah cukup optimal terkait penerapan PERMENDAGRI 113 Tahun 2014, seperti pada tahap pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban. Namun pada tahap perencanaan, masih ada beberapa aturan dari PEREMENDAGRI 113 Tahun 2014 yang belum diterapkan dalam pengelolaan keuangannya. Seperti perencanaan rancangan peraturan desa tentang APBDes yang seharusnya dilakukaan oleh Sekretaris desa namun, didesa ini yang melakukan perencanaan ialah KAUR Perencanaan. Selain itu, terdapat juga keterlambatan dalam penyampaian Rancangan peraturan desa dimana seharusnya disampaikan paling lambat 3 hari setelah disepakati bersama, namun di Desa ini disampaikan paling lama 7 hari setelah disepakati bersama.
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
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