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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
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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.
PENGARUH COST TO INCOME RATIO, CAPITAL ADEQUACY RATIO, DAN FINANCING TO DEPOSIT RATIO TERHADAP RETURN ON EQUITY PADA BANK MUAMALAT Sirait, Agman Suwamunandar; Azhar, Iqlima; Lubis, Nurliza
Mumtaz: Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 1 (2025): Januari 2025
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/mumtaz.v4i1.1091

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh Cost to Income Ratio (CIR), Capital Adequacy Ratio (CAR), dan Financing to Deposit Ratio (FDR) terhadap Return on Equity (ROE) pada Bank Muamalat Indonesia selama periode 2014 hingga 2023. Pendekatan yang digunakan adalah kuantitatif dengan metode regresi linier berganda, dilengkapi dengan uji t, uji F, serta uji koefisien determinasi yang dianalisis menggunakan SPSS versi 23. Temuan penelitian menunjukkan bahwa secara parsial hanya variabel CIR yang memiliki pengaruh negatif dan signifikan terhadap ROE, sementara CAR dan FDR tidak menunjukkan pengaruh yang signifikan. Namun, secara simultan ketiga variabel tersebut secara bersama-sama berpengaruh positif dan signifikan terhadap ROE, dengan nilai koefisien determinasi sebesar 80,6%. Ini berarti bahwa CIR, CAR, dan FDR secara kolektif mampu menjelaskan 80,6% variasi ROE di Bank Muamalat, sedangkan sisanya disebabkan oleh faktor lain di luar model penelitian.
The Influence of Socio-Economic Factors on Public Interest in Cash Waq Lubis, Nasrul Kahfi; Azhar, Iqlima
Journal of Applied Business Administration Vol 8 No 2 (2024): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v8i2.9900

Abstract

This study aims to analyze the influence of socio-economic factors on public interest in cash waqf participation in Indonesia. Using primary data from a national survey of 500 respondents, multiple linear regression analysis was conducted to examine the relationship between socio-economic variables and interest in cash waqf. The dependent variable is public interest in cash waqf, measured on a Likert scale (1-5), while the independent variables include income, education level, age, knowledge of cash waqf, trust in waqf institutions, and location (urban vs. rural). The results show that income (β = 0.250, p < 0.01), knowledge of cash waqf (β = 0.380, p < 0.01), and trust in waqf institutions (β = 0.180, p < 0.05) have a significant positive effect on interest in cash waqf. In contrast, age has a significant negative effect (β = -0.120, p < 0.05), indicating that younger individuals are more interested in cash waqf. Location also plays a significant role, with urban residents showing higher interest than rural residents (β = 0.150, p < 0.05). However, education level does not significantly influence interest in cash waqf (p = 0.230). The regression model explains 58% of the variation in interest in cash waqf (R² = 0.580). These findings suggest that increasing public knowledge, building trust in waqf institutions, and targeting younger and urban populations can enhance participation in cash waqf. This study provides practical recommendations for policymakers and waqf institutions to promote cash waqf as a tool for sustainable social finance.
Analisis Efektivitas Realisasi Penerimaan Zakat, Infaq dan Sedekah (ZIS) Badan Baitul Mal Kota Langsa Yenni Samri Juliati Nasution; Agustina Nurul Fajriah; Azhar, Iqlima; Nasrul Kahfi Lubis
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i1.11851

Abstract

This research aims to determine the effectiveness and growth of Zakat, infaq and Shodaqah collected by Baitul mal Langsa City. This research uses secondary data from the 2014-2023 Langsa City Regional Government Financial Report, with a quantitative approach and analyzed descriptively. The results of this research found that the collection of Zakat, Infaq and Shodaqah for nine years in Langsa City was effective in 2014-2022, and in 2023 Zakai, infaq and shodaqah collection will not be effective. On average, Ziswaf's budget growth for the 2014-2023 period is 19%. Ziswaf realization growth averaged 13%. Ziswaf's budget growth and realization during 2014-2023 could not be balanced with growth in realization. This research analyzes descriptively using secondary data obtained from the Langsa City Baitul Mal Agency so that the specific research results still have not solved the problem regarding the ineffectiveness of ZISWAF growth, so it is recommended for further research to use a questionnaire as an analysis tool that is distributed to related parties managing ZISWAF.
DETERMINAN KINERJA PENGELOLAAN KEUANGAN DESA DI KECAMATAN BANDAR PUSAKA KABUPATEN ACEH TAMIANG Anisa; Iqlima Azhar; Nasrul Kahfi Lubis; Nurjannah
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 2 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i2.10916

Abstract

This study aims to determine the effect of leadership style, village apparatus competence, and transparency on village financial management performance in villages in Bandar Pusaka District, Aceh Tamiang Regency. This study uses quantitative methods using data obtained from questionnaires, the population in this study were all villages in Bandar Pusaka sub-district, involving 60 respondents from all villages. this study uses multiple linear regression analysis and the data is processed using the SPSS application. The results of this study indicate that leadership style, apparatus competence and transparency have a significant positive effect on village financial management performance, both partially and simultaneously. This research has several limitations that need to be recognised. Firstly, the scope of the study is limited, so the results may not be generalisable to other kecamatan or kabupaten with different characteristics. In addition, the quantitative approach used does not reveal other qualitative dynamics or factors that could provide a deeper understanding of village financial management behaviour. Future research is recommended to expand the study area so that the results are more representative for a wider regional context. In addition, it is recommended to add other variables to the research model to provide a more comprehensive picture of the factors that influence village financial management performance. The use of mixed methods can also be considered to explore qualitative information that can enrich quantitative analysis, resulting in more in-depth and applicable findings for the development of village governance.
KINERJA PEMERINTAHAN DESA (Studi pada Kecamatan Sungai Raya Kabupaten Aceh Timur) Zulyatami Lestari; Afrah Junita; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 2 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i2.11030

Abstract

This study aims to analyze the influence of village facilitators, regulations, and the use of the Village Financial System (SISKEUDES) application on the performance of village governance in Sungai Raya District, East Aceh Regency. This research employs a quantitative approach using multiple linear regression analysis. Data were collected through questionnaires distributed to 65 respondents, including village heads, secretaries, treasurers, village facilitators, and other village officials. The findings indicate that village facilitators, regulations, and the use of the SISKEUDES application significantly influence village governance performance, both partially and simultaneously. This suggests that optimizing the role of village facilitators, implementing effective regulations, and utilizing technology through the SISKEUDES application can enhance the efficiency and effectiveness of village governance. The study recommends improving the capacity of village facilitators, refining regulations, and providing intensive training on SISKEUDES usage for village officials to enhance transparency and accountability in village financial management. However, this research has several limitations, including regional coverage which is limited to Sungai Raya District, so the results cannot necessarily be generalized to other areas with different conditions. In addition, this research only focuses on three main variables, so other factors that have the potential to influence village government performance, such as human resource competency and community participation, have not been analyzed in depth. Therefore, it is hoped that further research can expand the regional coverage and add other relevant variables to obtain more comprehensive results.
DETERMINAN KUALITAS LAPORAN KEUANGAN ORGANISASI PERANGKAT DAERAH KOTA LANGSA Syahputri, Farda; Tuti Meutia; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 2 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i2.11093

Abstract

This study aims to examine the impact of Good Corporate Governance, Accounting Information Systems, and the Government Internal Control System (SPIP) on the quality of financial reports in the Regional Apparatus Organization (OPD) of Langsa City. The sample selection in this study used purposive sampling, which included 36 Regional Apparatus Organizations (OPDs) in Langsa City. Data was collected by distributing questionnaires to 144 respondents. The data obtained were analyzed using the SPSS (Statistical Product and Service Solutions) program. The results of this study indicate that (1) Good Government Governance partially has a positive but insignificant effect on the quality of financial reports in OPDs in Langsa City, (2) Accounting Information Systems partially have a positive and significant effect on the quality of financial reports in OPDs in Langsa City, (3) The Government Internal Control System partially has a positive and significant effect on the quality of financial reports in OPDs in Langsa City, and (4) Good Government Governance, Accounting Information Systems, and the Government Internal Control System simultaneously have a positive and significant effect on the quality of financial reports in OPDs in Langsa City.
DETERMINAN KINERJA PEGAWAI PEMERINTAH KOTA LANGSA (STUDI PADA OPD KOTA LANGSA) Azhar, Iqlima; Afrah Junita; Novia Veronika
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 3 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i3.12202

Abstract

This study aims to determine the effect of HR competency, SAP implementation and role ambiguity simultaneously on employee performance in OPD of Langsa City. The sample used in this study were the Secretary, Head of General Affairs and Head of Personnel in 34 OPDs of Langsa City. The determination of the sample was because each employee will be responsible for the results of their work to the Head of Service either directly or through the secretary. Based on respondent data from 34 OPDs of Langsa City and each OPD was taken 3 respondents, the number of samples in this study was 102 respondents. The data analysis method used multiple linear regression analysis, t-test, F-test and determination coefficient test. The regression equation in this study is Y = 5.290 + 0.147X1 + 0.363X2 + 0.275X3. Human resource competency has a significant effect on employee performance in OPD of Langsa City. SAP implementation has a significant effect on employee performance in OPD of Langsa City. Role ambiguity has a significant effect on employee performance in OPD of Langsa City. Role ambiguity, SAP implementation and role ambiguity simultaneously have a significant effect on employee performance at OPD of Langsa City. From the determination coefficient test, it is known that human resource competence, SAP implementation and role ambiguity affect employee performance at OPD of Langsa City by 63.1%, while the remaining 36.9% is influenced by other variables outside this research model. This research was conducted with limitations, so the results can change due to these limitations. This study had difficulty obtaining the data or respondents needed for the study. This study was also unable to fully control the honesty and sincerity of respondents in choosing answer options that were in accordance with the actual circumstances and reality. For further researchers, it is better to conduct a study by deepening the scope of the study by adding variables or replacing other variables.
Co-Authors -, Athika Nuraliza Hanuma Afrah Junita Agustina Agustina Nurul Fajriah Ainul Yusna Harahap Aldi Septian Putra Aldi Septian Putra Anisa Asnidar Asnidar Asnita Juliana Tampubolon Atika Ulfani Ayu Rohanda Br. Sinuraya, Novita Ria Deri Zulfitrah Dewi Rosa Indah Dhamayanti Fajriah, Agustina Nurul Fitri Mulya Sari Gultom, Yuliana Gusliandi, Farhan Hidayana, Hidayana Indah Permata Sari Indi Yunita Indriani Inge Tasya Lonita Irmayani, Ade 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 Muetia, Tuti 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 Saidah NURHALIMAH Nurismanidar Nurjanah, Siti Nurjannah Nurlina Nurlina Nurlina Nurlina Nurliza Lubis Perkasa, Raihan Aditya Putri Ratu Ayu Siahaan Rahmi Meutia Renzy Octa Riwanti Renzy Reza Aulia Hasibuan Reza Juliansyah Riny Chandra Riska Armaya - Rizka Rizka Rosmaiti, Rosmaiti Safira Amalia Safuridar Salman Salsabila 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 Yenni Samri Juliati Nasution Yuli Lestari Yulianda, Devia Zuchrina Masyitah - Zulida, Evi Zulyatami Lestari