Article Per Year (5 Year)
p-Index From 2021 - 2026
9.969
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JOURNAL OF APPLIED BUSINESS ADMINISTRATION Journal of Management and Business Innovations Akbis: Media Riset Akuntansi dan Bisnis Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Samudra Ekonomika Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) JURNAL MANAJEMEN AKUNTANSI (JUMSI) Global Science Society International Journal of Educational Review, Law And Social Sciences (IJERLAS) Proceeding International Seminar of Islamic Studies Jurnal Transformasi Administrasi Jurnal Pengabdian Masyarakat Bestari (JPMB) Mumtaz : Jurnal Ekonomi dan Bisnis Islam Journal Research of Economics and Bussiness JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Jurnal Mahasiswa Akuntansi Samudra Jurnal Manajemen Riset Inovasi Jurnal Akuntansi dan Keuangan West Science International Journal of Trends in Accounting Research International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Ekonomi, Manajemen, Akuntansi JIMEKA MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Glosains: Jurnal Sains Global Indonesia
Azhar, Iqlima
Universitas Samudra
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 79 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 79 Documents
Search

 3   4   5   6   7 
Pengaruh Pengawasan, Akuntabilitas, Dan Transparansi Terhadap Kinerja Keuangan Pada Kantor SKPK Kota Langsa Gusliandi, Farhan; Lubis, Nasrul Kahfi; Azhar, Iqlima
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3987

Abstract

At this writing, it has a goal, namely to be able to study about an influence on supervision, accountability and transparency, namely on financial performance in the SKPK office in Langsa City. In the writer's research, in order to get some data, the writer used a method, namely distributing questionnaires to a section related to the research made by this writer, so in this way a sample can be taken, then the writer uses a sample, namely the sample is specific, namely all members of the population, the writer needs to draw data by testing the instrument, then there is also a test using classical assumptions and using an regression analysis of multiple linearity. In the end, the conclusion of the hypothesis testing is by showing that (1) the existence of an oversight has a significant effect on financial performance at the SKPK office in Langsa City (2) accountability has a significant effect on performance at the SKPK office in Langsa City (3) Transparency has a significant influence on financial performance at the Langsa City SKPK office. Therefore all hypotheses will be proposed and then accepted.
PENGARUH KOMPETENSI APARATUR DESA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KEJELASAN SASARAN ANGGARAN TERHADAP PENGELOLAAN DANA DESA (Studi di Desa pada Kecamatan Langsa Lama) Nurhalimah; Azhar, Iqlima; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 1 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i1.9512

Abstract

This study aims to determine the Effect of Village Apparatus Competence, Information Technology (IT) Utilization, and Clarity of Budget Targets on Village Fund Management (Case Study of Village in Langsa Lama District). The type of data used is primary data and data collection is carried out by distributing questionnaires to respondents. The sample selection in this study used purposive sampling, a sample of 90 respondents was obtained from 15 Village Offices in Langsa Lama District consisting of the Village Head, Village Secretary, Finance Head, Planning Head, Welfare Kasi, and Village Consultative Body (BPD). The data was analyzed using the SPSS (Statistical Product And Service Solutions) program. The analysis methods used are data quality tests, classical assumption tests, and multiple linear regression analysis. The results of this study show that the competence of Village Apparatus partially has a significant influence on Village Fund Management. Technology Utilization.
DETERMINAN KINERJA PENGELOLAAN KEUANGAN DESA DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI (STUDI PADA KANTOR DESA DI KECAMATAN SERUWAY) hidayana, hidayana; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 1 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i1.9615

Abstract

This research aims to determine the influence of apparatus competency, transparency and accountability on village financial management performance with organizational commitment as a moderating variable. This type of research uses quantitative research, the data source for this research uses primary data. The population and sample of this research are villages in Seruway sub-district, totaling 15 villages as a population and the samples taken in this research were 60 village financial managers who were chosen randomly. This research uses purposive sampling, namely a certain sampling technique based on a consideration or some criteria. The data obtained was analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation model analyzed is multiple linear regression analysis and Moderated Regression Analysis (MRA), classical assumption testing and hypothesis testing (T test, F test and Determination Coefficient (R2)). The results obtained from this research are:apparatus competency has a significant effect on village financial management performance,organizational commitment moderates apparatus competency on village financial management performance, (3) transparency has a significant effect on village financial management performance,Organizational commitment moderates transparency in village financial management performance,accountability has a significant effect on village financial management performance,organizational commitment moderates accountability in village financial management performance. The limitations of this research are that many village officials do not have adequate educational background and do not have good competence in managing finances and also lack experience. Given these limitations, the author can provide suggestions, namely that future researchers are expected to be able to develop and perfect further research in the future. Village officials in Seruway District as village financial managers should increase their knowledge, skills and training regarding the preparation of good and correct financial reports so that financial management performance can run well.
Pengaruh Retribusi Daerah, Pajak Daerah Dan Pertumbuhan Ekonomi Terhadap Pendapatan Asli Daerah Kabupatem Aceh Timur Lia, Rauzahlia; Nasrul Kahfi Lubis; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 2 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i2.10142

Abstract

Pelaksanaan otonomi daerah merupakan wujud kemandirian dalam melaksanakan otonomi daerah tersebut dapayt dilihat dari penerimaan pendapatan daerah, retribusi daera, pajak daerah yang merupakan salah satu sumber pendapatan terbesar untuk meningkatkan pendapatan asli daerah. Penelitian ini bertutujuan untuk melihat seberapa pengaruhnya retribusi daerah, pajak daerah dan pertumbuhan ekonommi terhadap pendapatan asli daerah di kabupaten Aceh Timur tahun 2013-2022. Penelitian ini mengunakan teknik pengumpulan data melalui hasil pengolahan data, dokumentasi, yaitu data sekunder berupa laporan realisasi anggaran kabupaten Aceh Timur. Berdasarkan hasil pengolahan data mengunakan aplikasi spss, menunjukan bahwa (1) restribusi daearah dalam periode 2013-2022 berpengaruh signifikan terhadap pendapatan asli daearah dengan sig 0,042 <0,05.(2) pajak daerah dalam periode 2013-2022 berpengaruh tidak signifikan terhadap pendapatan asli daerah dengan sig 0,608 >0,05 (3) pertumbuhan ekonomi berpengaruh tidak signifikan terhadap pendapatan asli daerah dengan sig 0,077 >0,05
The Effect Of Profitability, Leverage, And Company Size Financial Distress In Healthcare Service Companies Listed On IDX Azhar, Iqlima; Lubis, Nurliza; Nurjanah, Siti
Journal of Management and Business Innovations Volume: 06, Number: 01, 2024
Publisher : Management Department Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jombi.v5i01.21733

Abstract

This research examines the influence of profitability, leverage, and company size on financial distress among healthcare service companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Using a quantitative approach, the study utilizes secondary data from the IDX and official company websites. The sample includes 14 healthcare service companies selected through purposive sampling. Employing multiple regression analysis with the Ordinary Least Square (OLS) method, the findings reveal that profitability positively and significantly impacts financial distress (0,034 < 0,05), leverage negatively and significantly impacts financial distress (0,008 < 0,05), while company size shows a positive but insignificant impact (0,610 > 0,05). The regression model explains 62% of the variance in financial distress.These results suggest that enhancing profitability can reduce the risk of financial distress, while managing leverage levels is critical for maintaining financial stability. The findings offer practical insights for financial managers and stakeholders in the healthcare sector to adopt robust financial planning and monitoring strategies to mitigate distress risks, thereby ensuring operational sustainability. For policymakers, the study underscores the importance of creating supportive financial frameworks for healthcare companies, particularly in volatile economic conditions.Keywords: Company Size, Financial Distress, Leverage, Profitability
ACEH GOVERNMENT POLICY ANALYSIS ON POTENTIAL OF THE NATURAL RESOURCES EXPORT MARKET azhar, Iqlima; Fajriah, Agustina Nurul
Jurnal Transformasi Administrasi Vol 14 No 01 (2024): Jurnal Transformasi Administrasi Volume 14 Nomor 01 Tahun 2024
Publisher : Puslatbang KHAN

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

Abstract

With the establishment of regional autonomy, each area must be able to identify and recognize the potential and superior or basic sectors that it owns at both the provincial and village levels. Aceh, as one of the most strategically positioned provinces in Indonesia, has long served as a conduit for trade and cultural flow connecting Timor and the West. Because to geopolitical situations, Aceh Province now has the possibility to boost its economic potential through encouraging company development. Focus of this research is to assess the export potential of natural resource goods in Aceh Province, determine the degree of production of these natural resources, and analyze natural resources with export potential. The Location Quotient (LQ) is used as an analytical tool to identify natural resources with the potential to be exported. The East Aceh District has a continual superior LQ value (LQ> 1) from 2018 to 2022, according to the results of the Location Qoutient (LQ) research. Langsa City and North Aceh Regency are classified as non-base sectors (LQ<1).
KINERJA APARATUR PENGELOLAAN DANA DESA (Studi pada Desa di Kecamatan Madat Kabupaten Aceh Timur) sri Wahyuni; Muhammad Salman; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 5 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i5.10782

Abstract

This study aims to determine the effect of Budget Participation, Budget Evaluation and clarity of Village Fund Budget Goals on the Performance of Village Fund Management Apparatus in the Village of Madat District, East Aceh Regency. This study uses quantitative methods using data obtained from questionnaires and measured using an Ordinal scale. The population in this study were all village officials in Madat sub-district as many as 15 villages. This study used purposive sampling technique, namely selecting samples according to certain criteria so that the sample in this study amounted to 60 respondents consisting of village heads, village secretaries, village treasurers and village consultative bodies (BPD). The data analysis methods used in the study were Validity and Reliability Test, Descriptive Statistics, Classical Assumption Test, multiple linear regression, t test, F test, and Coefficient of Determination. For data analysis using SPSS software. The results of this study indicate that Budget Participation, Budget Evaluation, clarity of Budget Objectives have a positive and significant effect on the Performance of the Village Fund Management Apparatus, both partially and simultaneously.
EFEKTIVITAS BLT DANA DESA DENGAN AKUNTABILITAS SEBAGAI PEMODERASI DI KABUPATEN ACEH TAMIANG -, Athika Nuraliza Hanuma; Iqlima Azhar; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 4 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i4.10911

Abstract

This research aims to determine the influence of human resource competence and community participation on the effectiveness of village fund BLT with accountability as a moderating variable. This type of research uses quantitative, the data source in this research uses primary data. The population and sample for this research are 16 villages in the Rantau sub-district. The samples taken in this research were 48 village fund BLT managers selected from each village in Rantau sub-district. This research uses a saturated sample, namely a sampling technique when the entire population is used as a sample. The data obtained was analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation models analyzed are multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of this research are: (1) Human resource competency has an influence significant to the effectiveness of village fund BLT, (2) Community participation has no significant effect on the effectiveness of village fund BLT,(3) Accountability has a significant effect on the effectiveness of village fund BLT, (4) Accountability can moderating the influence of human resource competence on BLT effectiveness village funds, (5) Accountability cannot moderate the influence of participation community towards the effectiveness of village fund BLT, (6) Simultaneous accountability or together they can moderate the influence of human resource competence and community participation in the effectiveness of fillage fund BLT. The limitation of this research is that it only used 48 respondents, which actually still does not describe the actual situation. Suggestions for future researchers are that they can add respondents and other independent variables such as budget participation variables.
DETERMINAN KECURANGAN PENGELOLAAN DANA DESA DI KECAMATAN BAHOROK, KABUPATEN LANGKAT Br. Sinuraya, Novita Ria; Azhar, Iqlima; Meutia, Tuti
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 1 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i1.11032

Abstract

This research aims to determine the influence of transparency, community participation and accountability on fraudulent management of village funds in Bahorok sub-district, Langkat Regency. This type of research uses quantitative research, the data source for this research uses primary data. The population and sample for this research are villages in Bahorok sub-district, totaling 18 villages as a population and the sample taken in this research is 72 officials who understand better and are involved in financial activities in the village. This research uses purposive sampling, namely a certain sampling technique based on certain considerations or criteria. The data obtained was analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation model analyzed is multiple linear regression analysis, and classical assumption testing and hypothesis testing (T test, F test and Coefficient of Determination (R2). The results obtained from this research are: (1) transparency has a significant negative effect on fraudulent management of village funds, (2) community participation has a positive effect on fraudulent management of village funds, (3) accountability has a significant negative effect on fraudulent management of village funds, (4) transparency, community participation and accountability have a significant effect on fraudulent management of village funds. This research has limitations that can be taken into consideration by future researchers, in order to improve further research where many village officials do not have adequate educational background and do not have good competence in managing finances. Researchers provide suggestions for future researchers who are expected to be able to develop and perfect further research in the future
DETERMINAN PENCEGAHAN FRAUD PENGELOLAAN KEUANGAN DESA DI KABUPATEN ACEH TIMUR Nadiatul Aqsa; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 1 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i1.11044

Abstract

This research aims to determine the influence of apparatus competency, integrity and accountability on preventing fraud in village financial management partially and simultaneously. This type of research uses quantitative research, the data source for this research uses primary data. The population and sample for this research are villages in the Peudawa sub-district, totaling 17 villages as the population and the sample taken in this research was 60 village officials. The data obtained was analyzed using SPSS analysis techniques. The equation model analyzed is multiple linear regression analysis, classical assumption testing and hypothesis testing (T test, F test and Coefficient of Determination (R2)). The partial research results show that the competence of village officials has a positive and significant effect on preventing fraud in village financial management, integrity has a positive and significant effect on preventing fraud in village financial management, accountability has no effect on preventing fraud in village financial management. Simultaneous research results show that together village apparatus competency, integrity and accountability have a positive and significant effect on preventing fraud in village financial management. with a termination coefficient (R2) of 70.1%, it influences the prevention of fraud in village financial management, while 29.9% is influenced by other variables outside the research. The limitation of this research is that it only used 68 respondents, which is actually not enough to describe the actual situation and the number of independent variables used is not comprehensive enough, so for further research it is hoped to add other independent variables that can influence fraud prevention in village financial management. Such as transparency, internal control systems, individual morality, whistleblowing systems and others.
Co-Authors -, Athika Nuraliza Hanuma Ade Irmayani Afrah Junita Agustina Agustina Nurul Fajriah Ainul Yusna Harahap Aldi Septian Putra Aldi Septian Putra Anisa Asnidar Asnidar Asnita Juliana Tampubolon Atika Ulfani Atika Ulfani Ayu Rohanda Br. Sinuraya, Novita Ria Deri Zulfitrah Devia Yulianda Dewi Rosa Indah Dhamayanti Fajriah, Agustina Nurul Fitri Mulya Sari Gusliandi, Farhan Hidayana, Hidayana Indah Permata Sari Indi Yunita Indriani Inge Tasya Lonita Irwan Sanusi Jefry Eka Prayogi Jefry Kesuma Puja Lestari Khairul Aswadi Khan, Silvia Frastika Lause, Vinna Syndi Lia, Rauzahlia Lubis, Nasrul Kahfi Malisa Malisa Maulana Rahman Mayang Priska Anggraini Meutia Dewi Mohamad Handi Khalifah Muhammad andriansyah Muhammad Reza Syahfahlevi Muhammad Rizqi Zati, Muhammad Rizqi Muhammad Salman Muhammad Salman Murni, Mayang Nadiatul Aqsa Nasrul Kahfi Lubis Novia Veronika Nur Ismanidar Nur Ismanidar Nur Saidah NURHALIMAH Nurismanidar Nurjanah, Siti Nurjannah Nurlina Nurlina Nurliza Lubis Putri Ratu Ayu Siahaan Rahmi Meutia Raihan Aditya Perkasa Renzy Octa Riwanti Renzy Reza Aulia Hasibuan Reza Juliansyah Riny Chandra Riska Armaya - Rizka Rizka Rosmaiti, Rosmaiti Safira Amalia Safuridar Salman Sandi, Paradilla Saparuddin sariati Silvia Frastika Khan Sirait, Agman Suwamunandar Sri Wahyuni Syahputri, Farda Syardiansah, Syardiansah Syarifah Nanda Syawaluddin Syawaluddin Tengku Putri Lindung Bulan Tuti Meutia Tuti Muetia Yenni Samri Juliati Nasution Yuli Lestari Yuliana Gultom Zuchrina Masyitah - Zulida, Evi Zulyatami Lestari