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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

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

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

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

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

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

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.

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

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.

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

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.

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

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

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

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