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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 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.
PENGARUH PEMAHAMAN E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI TERHADAP MINAT UNTUK BERWIRAUSAHA: (Studi Kasus Pada Mahasiswa Program Studi Akuntansi Syariah Universitas Islam Negeri Sumatera Utara Medan) Nur Ardiansyah; Hendra Hermain; Nur Fadhilah Ahmad Hasibuan
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v4i1.2996

Abstract

This research aims to determine the influence of understanding e-commerce and accounting information systems on interest in entrepreneurship among students of the Sharia Accounting Study Program, Faculty of Economics and Islamic Business at the State Islamic University of North Sumatra. This research uses quantitative methods, data collection techniques by distributing questionnaires and the sample in this research is 100 people in the Sharia Accounting Study Program at the North Sumatra State Islamic University using purposive sampling techniques. Data were analyzed using multiple linear regression methods. The results of the research show that understanding e-commerce and accounting information systems has a positive and significant effect on interest in starting entrepreneurship. This can be seen from the calculated t value for the e-commerce variable of 4.085> t-table 1.985, t-calculated accounting information system variable 7.537> t-table 1.660 and all independent variables namely understanding e-commerce and accounting information systems simultaneously and has a positive effect on the dependent variable, namely interest in entrepreneurship. It is known from the tests that have been carried out that the calculated F value is positive and is 150.607, where this value is greater than the F table value of 3.94 and the sig value of 0.000 is smaller than 0.05.
Analysis Of Local MSME Community Business Models Towards MSME Sustainability: An Nvivo Approach To Understand Business Perceptions And Practices Reni Ria Armayani Hasibuan; Nur Fadhilah Ahmad Hasibuan; Nurhayati; Ahmad Wahyudi Zein
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8398

Abstract

This study analyzes the business model of local MSME communities in supporting business sustainability in Medan City. The main focus is on the strategies implemented by MSME communities to enhance the competitiveness and sustainability of their members' businesses, as well as the challenges faced in adopting sustainable business models. This research employs a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews, direct observations, and document analysis. Data analysis was conducted using NVivo 12 Plus software with the Miles and Huberman model, including data reduction, data presentation, and conclusion drawing. The findings indicate that MSME communities such as Bazar Orang Medan (BOM), Rumah Kawan Bunda (RKB), and About Women Community (AWC) play a significant role in supporting their members' business sustainability through digital marketing, business management training, and access to networks and resources. The business strategies implemented are based on the Triple Bottom Line (TBL) approach, covering economic, social, and environmental aspects. However, the environmental aspect has not been fully integrated into MSME business practices. The MSME community acts as a catalyst for business desires, and further synergy is needed between the government, society, and business actors to develop more sustainable business strategies.
Digital Economy In Developing Msmes In Medan City Point Of View Of Islamic Business Ethics Sri Ramadani; Reni Ria Armayani Hasibuan; Nur Fadhilah Ahmad Hasibuan; Nurhayati Nurhayati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8771

Abstract

This study aims to analyze the potential of the digital economy in the development of Micro, Small, and Medium Enterprises (MSMEs) in Medan City and examine the application of Islamic business ethics in the process of business digitalization. The research method used is descriptive qualitative with in-depth interviews, direct observations, and documentation studies from various relevant sources. The collected data were analyzed thematically to identify patterns, relationships, and factors influencing the adoption of the digital economy among MSME players. The findings indicate that the digital economy holds significant potential in supporting MSME growth in Medan City, as evidenced by the 3,000 MSMEs that have received training and assistance from the government. However, several challenges hinder its implementation, including limited capital, low digital literacy, difficulty accessing information, and a reluctance among business owners to transition to digital systems. From the perspective of Islamic business ethics, economic digitalization is permissible as long as it does not contradict Sharia principles, such as honesty, justice, and transaction transparency. While most MSME players are not fully aware of Islamic business ethics concepts, many have unknowingly applied these values in their business activities. This study provides recommendations for the government and stakeholders to enhance digital literacy and offer continuous support through more flexible regulations, intensive training, and financial incentives to accelerate MSME digitalization based on Islamic business ethics.
Peran Faktor Keuangan Internal Terhadap Pembiayaan Mudharabah melalui Likuiditas : Studi Dana Pihak Ketiga dan Non Performing Financing Desyana Putri; Ainul Yusna Harahap; Nur Fadhilah Ahmad Hasibuan; Aji Prabowo
Jurnal Wira Ekonomi Mikroskil Vol. 16 No. 01 (2026): Volume 16 Nomor 01 Edisi April 2026
Publisher : Fakultas Bisnis Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jwem.v16i1.2012

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Dana Pihak Ketiga (DPK) dan Non Performing Financing (NPF) terhadap pembiayaan mudharabah dengan Financing to Deposit Ratio (FDR) sebagai variabel intervening pada Bank BCA Syariah periode 2015–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode explanatory research serta data sekunder berbentuk time series. Analisis data dilakukan menggunakan regresi linear dan uji mediasi dengan bantuan perangkat lunak Econometric Views (EViews). Hasil penelitian menunjukkan bahwa DPK berpengaruh signifikan terhadap pembiayaan mudharabah, sedangkan NPF tidak berpengaruh signifikan. Selain itu, FDR terbukti mampu memediasi pengaruh DPK terhadap pembiayaan mudharabah, namun tidak mampu memediasi pengaruh NPF. Temuan ini menunjukkan bahwa kemampuan bank dalam menghimpun dana dan mengelola likuiditas memiliki peran penting dalam meningkatkan pembiayaan berbasis bagi hasil, sementara risiko pembiayaan tidak secara langsung memengaruhi penyaluran pembiayaan mudharabah.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.596

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 | DOI: 10.62379/jakbs.v1i4.618

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.
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 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 Nurjanah, Putria Putri Maulya Putri, Elsa Rahma, Tri Inda Fadhila 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 Tri Inda Fadhila Rahma Yenni Samri Julianti Nasution Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yuliana Yuliana