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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Studia Economica: Jurnal Ekonomi Islam Jurnal Ilmiah Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Syntax Literate: Jurnal Ilmiah Indonesia Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Journal of Management and Business Innovations MUKADIMAH: Jurnal Pendidikan, Sejarah, dan Ilmu-ilmu Sosial Jurnal Informatika Ekonomi Bisnis jurnal ilmiah hospitality Al-Kharaj: Journal of Islamic Economic and Business Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JURMA : Jurnal Program Mahasiswa Kreatif Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Management of Zakat and Waqf Journal (MAZAWA)) El-Mujtama: Jurnal Pengabdian Masyarakat Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal Of Human And Education (JAHE) Journal of Management and Business Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Bursa : Jurnal Ekonomi dan Bisnis Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Bisnis dan Manajemen J-CEKI LAN TABUR: JURNAL EKONOMI SYARIAH

Kamilah, K

Universitas Islam Negeri Sumatera Utara

Author-ID : 3571177

Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pemulihan Pendapatan UMKM di Era Pandemi Melalui Digital Marketing Shavareydam Abdillah Harahap; Diva Cahyatini; Friska Nadila; Kamilah Kamilah
MUKADIMAH: Jurnal Pendidikan, Sejarah, dan Ilmu-ilmu Sosial Vol 5 (2021): Special Issue No. 1
Publisher : Prodi Pendidikan Sejarah Fakultas Keguruan dan Ilmu Pendidikan Universitas Islam Sumatera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/mkd.v5i0.4203

This article discusses the recovery of MSME income in Sumber Mulyorejo Village, East Binjai District in the pandemic era through digital marketing. In this service activity, digital marketing and online business training were carried out as a form of digital-based villager empowerment. This article is a study of the results of the implementation of service, the study is in the form of descriptive with a library research approach sourced from books and journals. This service activity uses a participatory rural approach in the form of direct counseling to the community. Extension activities aim to provide an understanding of the use of social media as a marketing tool in the digital era. The participants involved in the training were residents of Sumber Mulyorejo Village. As a result, residents became interested in knowing and trying to use social media, especially the concept of digital marketing for product marketing, so it was hoped that it could be applied to promote local products or village potentials by applying the knowledge provided by the KKN 146 UINSU group.

PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PENILAIAN KINERJA MANAJERIAL PADA PT. PRIMA MULTI TERMINAL Sapriani Sapriani; Kamilah Kamilah
Jurnal Ilmiah Hospitality Vol 11 No 1: Juni, 2022 (Sepcial Issue)
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jih.v11i1.1623

Tujuan dari penelitian ini untuk menganalisis penerapan sistem akuntansi pertanggungjawaban terhadap penilaian kinerja manajerial pada PT Prima Multi Terminal. jenis penelitian ini deskriptif kualitatif, yang mana teknik pengumpulan datanya melalui teknik observasi yaitu pengamatan, wawancara dan dokumentasi. Hasil penelitian ini menunjukkan bahwa penerapan sistem akuntansi pertanggungjawaban pada PT Prima Multi Terminal belum memenuhi kriteria sebagai akuntansi pertanggungjawaban dikarenakan PT Prima Multi Terminal tidak ada penerapan atau perlakuan akuntansi pertanggungjawaban secara khusus, namun untuk tugas dan fungsi dari akuntansi pertanggungjawaban telah dijalankan dan dituangkan didalam laporan manajemen perusahaan. Penilaian kinerja manajerial pada PT Prima Multi Terminal memberlakukan sistem Rencana Kerja Bulanan (RKB) untuk pegawai maupun manejer sebagai bentuk penilaian terhadap pencapaian kinerja dan kemudian akan menjadi target kinerja selanjutnya.

ANALISIS EFEKTIFITAS SISTEM INFORMASI AKUNTANSI PENGGAJIAN PADA PT. PRIMA MULTI TERMINAL Fitri Handayani; Kamilah K
Jurnal Ilmiah Hospitality Vol 11 No 1: Juni, 2022 (Sepcial Issue)
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jih.v11i1.1624

Sisitem informasi penggajian menjadi hal yang penting sebagai tanggung jawab Manajemen Sumber Daya Manusia (SDM). Fungsi utamanya ialah untuk memberikan hak setiap karyawan dalam bentuk gaji atas kontribusi mereka terhadap tempat bekerja/instansi. Penelitian ini merupakan penelitian kualitatif dengan metode analisis deskriptif yang mana dilakukan dengan cara obsevasi, wawancara, dan dokumentasi yang mana bertujuan untuk menganalisis sistem penggajian dan pengupahan yang telah dilakukan PT Prima Multi Terminal. Sistem penggajian dan pengupahan PT Prima Multi Terminal dalam penerapan sistem informasi akuntansi sudah cukup baik karena di perusahaan ini sudah menggunakan sistem komputerisasi. Beberapa kegiatan dilakukan oleh divisi atau departemen yang berbeda. Dokumen yang digunakan masih belum sesuai karena diperusahaan ini sudah menggunakan sistem komputerisasi. Prosedur dalam sistem penggajian dan pengupahan pada PT Prima Multi Terminal masih terdapat yang tidak sesuai karena pada sistem daftar hadir yang tidak termasuk dalam perhitungan penggajian, pengendalian internal terkait proses penggajian dan pengupahan sudah baik, hal tersebut dapat dilihat pada beberapa kegiatan penggajian yang dilakukan terpisah pada setiap bagian divisi hingga sampai ke rekening karyawan masing-masing.

Analisis Faktor-Faktor Yang Mempengaruhi Permintaan Konsumen Depot Air Minum Semuril Marelan Nuranisa Fitri; Kamilah Kamilah; Tri Inda Fadhila Rahma
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan Vol. 1 No. 3 (2022): February
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v1i3.21

This study aims to determine the effect of price, income and service quality on consumer demand for Semuril drinking water depot. The sample of this research is the consumers of Semuril drinking water depot, with a total sample of 100 people who were selected using simple random sampling. The analytical method used in this research is a quantitative method with multiple linear regression analysis. The results showed that: (1) price has a significant effect on consumer demand; (2) income does not have a significant effect on consumer demand; and (3) service quality has a significant effect on consumer demand.

Peran Kantor Jasa Akuntan Dalam Peningkatan Kualitas Informasi Blud Puskesmas Kamila Kamila; Lia Eriska Br Sitepu; Annisa Putri Ramadani; Muhammad Angga Reksa; Putri Faradilla
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Health development is aimed at increasing the highest degree of public health. District Health Centeris a spearhead health service facility. The implementation of health services requires the management of integrated, sustainable health centers to produce effective and efficient health center performance in the form of human resources, infrastructure and budgets with the Implementation of Financial Management of Regional Public Service Agencies (BLUD). The problem in this research is the lack of effective application of financial management of the Regional Public Service Agency (BLUD) District Health Center, Bandung in improving service performance, Health Service variables in Performance Assessment are still in sufficient category. The implementation of the BLUD Financial Management Pattern can be said to be effective if it has fulfilled eight criteria in measuring the effectiveness of a program in accordance with Siagian's theory, namely: clarity of purpose, clarity of strategy to achieve goals, steady analysis and policy formulation, careful planning, proper programming, availability facilities and infrastructure activities, effective and efficient implementation, supervision and control. Keywords: Health Services, BLUD Financial Management

Determinan Proporsi Dana Tabarru’ pada Lembaga Keuangan Asuransi Jiwa Syariah Atika Suryani Harahap; Kamilah K.
ManBiz: Journal of Management and Business Vol 2 No 1 (2023): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Financial management in Islamic insurance companies uses a split fund system. It is also supported by PMK Number 18/PMK.010/2020, which emphasizes that operators or sharia insurance companies must separate wealth by tabarru' fund obligations from the obligations and assets of company funds. The separation of funds has been carried out since participants pay contributions (premiums) at the beginning of the transaction. The purpose of this study is to analyze the factors that influence the proportion of tabarru' funds in Sharia Life Insurance companies. This research is a quantitative research, and the source of the data obtained is secondary data. The population is 21 Sharia Life Insurance companies registered with OJK. The sample of this study uses a purposive sampling technique by producing 16 sharia life insurance companies registered with the OJK, using annual financial statements according to the variables used during the period (2017-2019). Data analysis uses panel data regression analysis with fixed effects model which is processed using eviews 9. The findings from this research show that claims, sharia reinsurance, and operating expenses have a significant effect, while the growth of tabarru' funds and investment returns of tabarru' funds have no significant effect. With the coefficient of determination (R square) 0.775396 which means claims, sharia reinsurance, operating expenses, growth of tabarru' funds and investment returns of tabarru' funds can explain 77% of the proportion of tabarru' funds and the rest is influenced by other variables outside the study.. Keywords: Proportion of Tabarru' Funds, Sharia Life Insurance, Separation of Funds

Analisis Penyebab Perubahan APBD Provinsi Sumatera Utara Cut Annisa Shalsabila; Kamilah Kamilah
Bursa : Jurnal Ekonomi dan Bisnis Vol. 1 No. 2 (2022): Mei 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

The purpose is to examine and explain the factors that influence budget changes as well as the role of DPRD in realizing the supervisory function in government management. This study uses a qualitative method by conducting a literature study as reference material. Data were collected through trusted news sources and related books and journals on this research topic. The results of the study show that the DPRD of North Sumatera last September 2021 agreed on the changes to the APBD which functioned as a revision of the regional budget that was adjusted to the needs that had been previously planned. This change is based on the existence of several factors behind it. And in the process of this change, of course, there are all roles of the DPRD which have a function as a supervisor in every implementation of regional autonomy, especially for the implementation of the APBD

Analisis Kinerja Keuangan Badan Perencanaan Pembangunan Daerah, Penelitian dan Pengembangan (Bappedalitbang) Kabupaten Deli Serdang Kamila Kamila; Nida Andina
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 3 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

The Regional Development Planning Agency, Research and Development (BAPPEDALITBANG) of Deli Serdang Regency is a regional technical institution in the field of regional development planning led by a head of the agency who is under and responsible to the Governor/Regent/Mayor through the regional secretariat. This study aims to assess the financial performance of Bappedalitbang Deli Serdang Regency for five fiscal years. In measuring financial performance, it is more focused on the Budget Realization Report (LRA). The measurement of financial performance is carried out to determine the absorption of the budget and the use of the budget during the five fiscal years on activities that exist in the agency itself. This research uses a qualitative approach with data collection techniques in the form of documentation. The analytical method used is descriptive method with the formula: compatibility analysis of spending which is divided into direct and indirect spending, effectiveness analysis, spending variance analysis, efficiency analysis and spending growth analysis. The results of the analysis show that the financial performance of the Deli Serdang Regency Bappedalitbang from 2019-2022 seen from the shopping compatibility analysis shows poor financial performance, because the total indirect spending is 51% and for direct spending 49%, so it can be said that the Bappedalitbang for the Regency Province Deli Serdang pays little attention to regional development. From the analysis of spending growth in 2019-2022 it is said to be good, because it can be seen that there has been a growth in spending for five years with a total of 1%, with a maximum value of 14% in 2019 and a minimum value of 3% in 2019. 2019-2022 can be said to be good, with a total comparison of 89%. However, judging from the effectiveness ratio of the use of the budget for five years, it can be said to be quite effective with the total ratio reaching 83%. Meanwhile, if viewed from the efficiency ratio, the Bappedalitbang Deli Serdang Regency is said to be quite efficient in using its budget from 2019-2022, with a total of 34 %, so in this case the Deli Serdang Regency Bappedalitbang has been able to make budget savings. Keywords: Financial Performance, shopping compatibility ratio, efficiency, effectiveness, and variance.

Analisis Yang Mempengaruhi Ketetapan Waktu Dalam Pelaporan Keuangan BAPPEDA Sumatera Utara dan Dalam Perspektif Islam Kamilah K; Tengku Fahma Riansyah
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 11, No 3 (2022): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v11i3.6385

Jurnal ini bermaksud untuk meganalisis faktor yang tepat paling mempengaruhi ketepatan waktu dalam pelaporan keuangan BAPPEDA SU dan dalam pandangan Islam. Metode deskripftif adalah metode yang dipilih peneliti dalam penelitian ini dengan memilih teknik sistem pengumpulan data melalui sistem wawancara dan melalui studi pustaka. Terdapat ketidaktepatan dalam pelaporan keuangan pada BAPPEDA SU dikarenakan BAPPEDA SU sebuah instansi yang berskala besar memiliki banyak transaksi-transaksi dan data-data yang mesti dikumpulkan, tetapi ketidaktepatan waktu ini tidak telalu lama dari batas waktu yang telah ditentukan dan keterlambatan ini tidak berpengaruh kepada hasilnya. Faktor tepat yang paling mempengaruhi ketepatan waktu dalam pelaporan keuangan di BAPPEDA SU ialah ukuran perusahaan, BAPPEDA SU bukan sebuah perusahaan yang mencari laba sehingga peneliti disini mengukur besar kecilnya suatu instansi tersebut dari skala jangkauangannya, yang mana BAPPEDA SU jangakauannya berskala Provinsi.

Jula-Jula: Economic and Accounting Practices in the Muslim Community of North Sumatra Kamilah Kamilah; Ahmad Muhaisin B Syarbaini; Muhammad Yafiz
Share: Jurnal Ekonomi dan Keuangan Islam Vol 11, No 2 (2022)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v11i2.13213

This study aims to analyze and evaluate jula-jula as an accounting and economic practice among the Muslim population of North Sumatra. This study is a descriptive qualitative evaluation of indigenous knowledge in North Sumatra. In-depth interviews were employed for data gathering. Four jula-jula practitioners, five academics, and four Islamic scholars (ulama) were chosen as informants using the snowball sampling technique. The analysis was conducted using Miles and Huberman’s model starting from data reduction, data presentation, to conclusion drawing. The findings illuminate the relationship between jula-jula as an accounting and economic practice and cultural accounting, managerial accounting, behavioral accounting, and Islamic economics. The findings provide a solution for accounting and sharia-based public financial planning.==============================================================================================================ABSTRAK - Jula-Jula: Praktik Akuntansi dan Ekonomi dalam Komunitas Masyarakat Muslim Sumatera Utara. Penelitian ini bertujuan untuk menggali dan mereview jula-jula, kearifan lokal di Sumatera Utara sebagai suatu praktik akuntansi dan ekonomi dalam komunitas masyarakat muslim Sumatera Utara. Penelitian ini merupakan penelitian deskriptif kualitatif, dengan mempelajari keadaan objek penelitian yakni jula-jula suatu kearifan lokal di Sumatera Utara menggunakan wawancara mendalam sebagai metode pengumpulan data. Pemilihan informan dilakukan dengan cara snowball sampling. Informan terdiri dari lima orang akademisi, empat orang ulama dan empat orang praktisi. Selanjutnya dianalisis dengan model Miles dan Huberman mulai dari reduksi data, penyajian data dan pengambilan kesimpulan. Temuan penelitian ini berkontribusi dalam memahami hubungan praktik jula-jula sebagai praktk akuntansi dan ekonomi dengan akuntansi budaya, akuntansi manajemen, akuntansi keprilakuan dan ekonomi syariah. Penelitian ini dapat menjadi solusi dalam perencanaan keuangan masyarakat yang sesuai dengan akuntansi dan kaidah syariah.

Co-Authors Ahmad Muhaisin B. Syarbaini Ahsan Putra Hafiz Aisha Alvia Aisyah Fithri Musfirah Amelia Putri Nasution Annisa Putri Ramadani Annisa Zahra Aqwa Naser Daulay Arnida Wahyuni Lubis Atika Atika Suryani Harahap Aulia Rahmah Bismi Purnama Chairi Nur Azizi Popilaya Cut Annisa Shalsabila Dela Pratama Della Audia Saputri Devi Aprilia Ningsih Diva Cahyatini Endang Rahayu Fitri Handayani Friska Nadila Gita Ayu Pratama Haikal Fikri Imsar Imsar Isma Padillah Isma Padillah Jukhairia Ritonga Juliana Nasution Khoirun Fadilah Lubis Laylan Syafina Lia Eriska Br Sitepu Lutfiah Hanifah M P A. Rozak Barus M. Fauzan Rusyidi Nasution Marliyah Mirza Mirza Mahendra siregar Muhammad Angga Reksa Muhammad Azizi Akbar Lubis Muhammad Haekal Matondang Muhammad Lathief Ilhamy Nasution Muhammad Lathief lhamy Nasution Muhammad Raihan Muhammad Yafiz Nabiilah Huwaidaa Nasution, Annio Indah Lestari Nelisya Putri Nida Andina Nur Ahmadi Bi Rahmani Nur Aini Nur Hasanah Nuranisa Fitri Nurul Nadilla Nurul Pratiwi Nurul Sa'adah Sarumpaet Nurwani . Putri Faradilla Reni Ria Armayani Hasibuan Rija Aini Rizka Fadhillah Rizqia Humaira Nasution Roma Mela Sapriani Sapriani Shavareydam Abdillah Harahap Sinta Pitriyanti Siti Aisyah Siti Julia Siti Khadijah Barus Sri Eka Putri Syahira Nabila Syarifah Aini Tanjung Tengku Fahma Riansyah Three Mutiara Sipa Tri Inda Fadhila Rahma Ummi Itiah Nasution Yafika Apriliza

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