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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 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 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
Analisis Kinerja Keuangan Pemerintah Daerah Kabupaten Langkat Provinsi Sumatera Utara Fadli, Ahmad; Marliyah, Marliyah; Hasibuan, Nur Fadhilah Ahmad
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 1: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i1.4848

Abstract

This study aims to determine the level of financial performance in the Government of Langkat regency, North Sumatra province. The Data used is the Financial Report of the Langkat regency Regional Government in 2018-2020. The analysis technique used uses five ratios, namely the ratio of regional financial independence, effectiveness ratio, efficiency ratio, compatibility ratio and growth ratio. The results showed that the financial independence ratio of Langkat regency has a very low performance, the effectiveness ratio is in the effective area, the efficiency ratio is not effective, the ratio of harmony/activity is not good and the growth ratio has a negative value.
Analisis Pengelolaan Keuangan pada Industri Pariwisata di Sumatera Utara : (Studi Kasus: Wisata Alam Syaakirah The View & Resto Desa Aek Sabaon, Kec. Marancar, Kab. Tapanuli Selatan) Muhammad Dhio Natama Harahap; Muhammad Syukri Albani Nst; Nur Fadhilah Ahmad Hasibuan
Master Manajemen Vol. 2 No. 4 (2024): Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v2i4.568

Abstract

This research discusses financial resources and financial management which includes the stages of planning, implementation, administration, reporting, and financial accountability. This study aims to analyze financial resources and financial management in the Tourism Industry of Syaakirah The View & Resto. The method used in this study is a descriptive method with a qualitative research type. The data analysis techniques in this study are by conducting documentation, observation, and interviews. The results of this study show that the financial resources of Syaakirah The View & Resto Nature Tourism are obtained from visitor tickets, lodging, food and beverage sales, rides, parking fees, and others. Financial management at Syaakirah The View & Resto Nature Tourism has been carried out well, starting from the planning, implementation, administration, reporting, to financial accountability. Syaakirah Nature Tourism The View & Resto has made financial planning in its business. The implementation of finance in tourism has been fully carried out in accordance with the predetermined plan or target, if the target is not achieved they will make a strategy to cover the problem. Financial administration is carried out using a manual recording system using the Microsoft Excel application to record all receipts and expenditure transactions, from this administration will be recapitulation made every week and combined every month. Financial reporting on tourism has made a financial report of profit and loss on its business. Financial accountability is carried out twice a month to account for all receipts and expenses from Syaakirah Nature Tourism The View & Resto.
Analisis Pengendalian Intern Sistem Penerimaan Kas Pada PT. Pos Indonesia (Persero) Kantor Pos Pematangsiantar Lubis, Syilmi Wildani; Hasibuan, Nur Fadhilah Ahmad
Maisyatuna Vol. 5 No. 1 (2024): Januari : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v5i1.435

Abstract

The purpose of this research is to determine the internal control analysis of the cash receipts system at PT. Indonesian post. The data analysis method used is qualitative analysis with a case study approach. This type of research is qualitative descriptive research. The data sources used in the research used primary and secondary data sources. The data collection techniques used were observation, interviews and data reduction. At PT. The Pematangsiantar branch post was found to have not verified tasks according to their respective job desks and there was no supporting software, either in the form of a program or system. Thus, the effectiveness of internal control of the cash receipts system at PT. The Pematangsiantar City Post is not yet effective as a whole
Analisis Sistem Tunjangan Kinerja Daerah (TKD) Dalam Meningkatkan Kinerja Individual Kantor Bupati Langkat Marsheila, Naura; Hasibuan, Nur Fadhilah Ahmad
Maisyatuna Vol. 5 No. 1 (2024): Januari : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v5i1.436

Abstract

This research discusses the performance allowance system (pay-for-performance), which is a more modern and progressive system and is expected to improve employee performance significantly. The aim is to analyze the Regional Performance Allowance (TKD) system in improving the individual performance of the Langkat Regent's office. The research method used is a descriptive qualitative approach, and the data analysis technique used is through interviews and documentation. The results of the research show that the Regional Performance Allowance (TKD) system in improving the individual performance of the Langkat Regent's office is quite good, this is shown in the performance sheet management system in providing performance allowances which uses the SIMPEG E-Kinerja application, thereby simplifying and speeding up the reporting process. However, there are still weaknesses, namely the existence of organizational behavior that cannot be overcome, for example crab mentality, allowances provided by agencies that are not in accordance with the performance of State Civil Apparatus (ASN) who are late in coming to the office, do not come to the office, employees who leave their duties during working hours without permission, delays in incentive payments at the Langkat Regent's Office. Therefore, some employees feel unfair in the performance allowances they receive, and this causes competition between employees, they become lazy and less motivated to work hard, until in the end they prefer to just work as it is.
Analisis Komparatif Laporan Keuangan Guna Mengukur Kinerja Keuangan Pada PT. Jasamarga Tbk. Mutiah, Yumna; Hasibuan, Nur Fadhilah Ahmad
Maisyatuna Vol. 5 No. 1 (2024): Januari : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v5i1.437

Abstract

PT. Jasamarga Tbk. As a company operating in the infrastructure sector, it is involved in various projects and investments that require careful financial performance evaluation. The COVID-19 pandemic has had various impacts on the financial performance of companies including PT. Jasamarga Tbk. This research aims to find out how the financial performance of PT. Jasamarga Tbk during 2018-2022. The data analysis technique in this research uses financial ratios and focuses on calculating profitability as measured from several aspects, namely Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA), and Return On Equity (ROE). This research uses a qualitative descriptive method with comparative analysis. The subjects in this research were PT. Jasamarga Tbk and the object of this research is the financial report of the company PT. Jasamarga during 2018-2022. The type of data used is secondary data, namely data collected by other parties or other sources accessed from the company's official website. The data collection technique used is a documentation technique, namely by collecting data from the company's financial reports which have been officially published in the form of an Annual Report issued by the official website of PT. Jasamarga. The research results show that the average value of the profitability ratio in 2018 experienced quite good growth, namely 8.51%, then in 2019 it experienced an increase which was considered good, namely 10.84%. In 2020 there was a decline of 9.64% which is considered quite good. In 2021 the average profitability ratio experienced an increase which was considered good, namely 13.17% and in 2022 experienced a significant increase, namely 17.59% which was considered very good. Overall, the average profitability ratio value of PT. Jasamarga's 11.95% is in the interpretation of 10% - <15%, which means the financial performance of PT. Jasamarga Tbk. in 2018-2022 is in a good assessment.
Peningkatan Literasi Keuangan Berbasis Agama Islam: Program Pengembangan Pengelolaan Keuangan Melalui Komunitas UMKM Di Batubara Ria Armayani Hasibuan, Reni; Roihan Nasution, Muhammad; Fadhilah Ahmad Hasibuan, Nur
KOMUNITA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 4 No 4 (2025): November
Publisher : PELITA NUSA TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60004/komunita.v4i4.299

Abstract

Literasi keuangan syariah merupakan salah satu pilar penting dalam pengelolaan keuangan yang beretika dan berkelanjutan, khususnya bagi pelaku usaha mikro, kecil, dan menengah (UMKM). Penelitian ini bertujuan untuk meningkatkan literasi keuangan berbasis agama Islam di kalangan UMKM melalui program sosialisasi, edukasi, dan pendampingan di Kabupaten Batubara. Metode Community-Based Participatory Research (CBPR) digunakan dalam pelaksanaan program ini untuk memastikan keterlibatan aktif antara pelaku UMKM, masyarakat, akademisi, dan stakeholder lainnya. Kegiatan berlangsung selama empat bulan, mencakup tahapan identifikasi kebutuhan, pelatihan, pengumpulan data, serta analisis dampak. Hasil penelitian menunjukkan bahwa tingkat literasi keuangan syariah awal di kalangan UMKM dan masyarakat masih rendah, dengan lebih dari 90% peserta belum memahami konsep dasar seperti riba, gharar, dan prinsip-prinsip pengelolaan keuangan syariah. Program yang dilaksanakan berhasil meningkatkan kesadaran dan pemahaman peserta mengenai pentingnya literasi keuangan syariah. Peserta juga mulai mengaplikasikan prinsip-prinsip syariah dalam pengelolaan keuangan usaha, seperti pemisahan keuangan pribadi dan bisnis serta pemanfaatan produk keuangan berbasis syariah. Program ini juga mengidentifikasi tantangan seperti keterbatasan infrastruktur digital dan akses informasi yang perlu ditangani untuk mendukung keberlanjutan program. Dengan kolaborasi lintas sektor, pengembangan infrastruktur, dan pendampingan berkelanjutan, program ini berpotensi menjadi model strategis untuk meningkatkan literasi keuangan syariah dan mendukung inklusi keuangan yang lebih luas.
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