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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 NISBAH: JURNAL PERBANKAN SYARIAH JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Journal of Management and Business Innovations MUKADIMAH: Jurnal Pendidikan, Sejarah, dan Ilmu-ilmu Sosial Jurnal Informatika Ekonomi Bisnis Al-Kharaj: Journal of Islamic Economic and Business Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JURMA : Jurnal Program Mahasiswa Kreatif Cakrawala Repositori Imwi Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Ilomata International Journal of Management Management of Zakat and Waqf Journal (MAZAWA)) El-Mujtama: Jurnal Pengabdian Masyarakat International Journal of Educational Review, Law And Social Sciences (IJERLAS) 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 Indonesian Journal of Islamic Economics and Finance Journal Research of Social Science, Economics, and Management Jurnal Riset Akuntansi Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Cendekia Ilmiah LAN TABUR: JURNAL EKONOMI SYARIAH Pariwisata
Kamilah, K
Universitas Islam Negeri Sumatera Utara
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 Library & Information Science Public Health Social Sciences Other

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Evaluasi Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing Sebagai Dasar Penetapan Harga Jual (Studi Kasus Pada UKM A.Zaki Bakery) Sri Mulyani; Kamilah Kamilah
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4353

Abstract

Every company definitely wants the expected profit to be achieved from sales activities. Therefore the company is required to be able to set a competitive selling price amidst the many competitors. In setting an accurate selling price, it is necessary to calculate the exact and comprehensive cost of goods, namely by using the full costing method. The full costing method is long term to maintain the stability of the company. The purpose of this study is to find out how the method of calculating the cost of production and selling prices is set by UKM A.Zaki Bakery. And to find out how the selling price is obtained from the calculation of the cost of production using the cost plus pricing method with a full costing approach. The data analysis technique used is a qualitative descriptive analysis technique. This research was conducted at UKM A.Zaki Bakery Medan with the types of data used, namely primary and secondary data. The results of this study indicate that the cost of production uses the company's method, which is Rp669 per piece of bread and the price is set at Rp750 per piece. While the calculation of the cost of production uses the full costing method of Rp678 per pcs and the selling price is determined using the cost plus pricing method with a full costing approach of Rp660. The difference between the selling price set by the company and the selling price determined through the cost plus pricing method is Rp10.
Peran Audit Internal dan Komite Audit Atas Tercapainya Penerapan Good Corporate Governance Pada PT. PP. London Sumatera Indonesia Tbk. Divisi Gunung Melayu Estate Teguh Fahmi; Kamilah Kamilah; Khairina Tambunan
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4349

Abstract

the purpose of this study is to determine the role of internal audit and audit Committee on the achievement of the implementation of good corporate governance at PT. PP London Sumatera Indonesia Tbk. Malay Mountain Division Estate. This research method uses qualitative research approach with descriptive approach. Information or data obtained through the results of interviews with the parties concerned and based on the annual report in 2021, then the data is classified according to the problems discussed. The findings of this study that the internal audit and the audit committee plays a role in the achievement of Good Corporate Governance by controlling the internal audit function to help ensure that the risk management process, the overall scope of control and the effectiveness of performance, the internal audit function is currently not only required to find problems, but also become part of the solution and provide suggestions for improvement. Internal Audit is involved and plays an active role in monitoring the activities of operational units and providing a consultative role in the implementation of the company's operating processes. Thus, the role of internal audit is not only limited to detectors, but can be more as a deterrent that is expected to be able to encourage and create Good Corporate Governance.
Financial Ratio-Based Risk Assessment of Musharakah Financing in Indonesian Islamic Banking: The Moderating Role of Sharia Compliance Muslih Muslih; Saparuddin Siregar; Kamilah K
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 6 No. 4 (2026): on Progress
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v6i4.6005

Abstract

This study examines the effect of financial ratios on musharakah financing risk in Islamic banks in Indonesia, with sharia compliance positioned as a moderating variable. The study develops an explanatory model linking bank financial performance, represented by key financial ratios, to the level of risk associated with musharakah-based financing. Using secondary data obtained from the annual financial reports of Islamic commercial banks in Indonesia, this study applies a quantitative approach to evaluate the relationship between financial ratios, sharia compliance, and musharakah financing risk. The analysis is conducted by employing moderated regression analysis or panel data regression to capture both the direct effects of financial ratios and the interaction effect of sharia compliance. The findings are expected to show that financial ratios play an important role in explaining variations in musharakah financing risk, indicating that bank liquidity, profitability, capital adequacy, and financing quality are closely related to risk exposure in profit-sharing financing contracts. Furthermore, sharia compliance is expected to moderate the relationship between financial ratios and musharakah financing risk, suggesting that stronger adherence to Islamic principles may improve risk control and enhance the quality of financing governance. The novelty of this study lies in integrating financial ratio analysis with sharia compliance as a moderating mechanism in the context of musharakah financing risk. Practically, the findings may assist Islamic banks, regulators, and sharia supervisory boards in strengthening financial risk management while maintaining compliance with Islamic banking principles.
PENGARUH INFLASI, SUKU BUNGA, DAN PERTUMBUHAN EKONOMI TERHADAP PROFITABILITAS BANK SYARIAH INDONESIA: STUDI EMPIRIS DENGAN MODEL PANEL DATA TAHUN 2023-2025 Khairun Nisa Aulia Harahap; Isnaini Harahap; Kamilah Kamilah
NISBAH: Jurnal Perbankan Syariah Vol. 12 No. 1 (2026): NISBAH: Jurnal Perbankan Syariah
Publisher : Sharia Banking Study Program, Faculty of Islamic Economics, Djuanda University, Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jn.v12i1.25337

Abstract

Penelitian tujuannya menganalisis pengaruh inflasi, suku bunga (BI Rate), pertumbuhan ekonomi terhadap profitabilitas Bank Umum Syariah di Indonesia periode 2023–2025. Penelitian memanfaatkan pendekatan kuantitatif metode regresi data panel memanfaatkan data sekunder didapat Otoritas Jasa Keuangan (OJK), Bank Indonesia (BI), Badan Pusat Statistik (BPS). Profitabilitas direpresentasikan memanfaatkan Return on Assets (ROA), sementara analisis data dilaksanakan melalui Common Effect Model (CEM) sesudah dilaksanakan uji pemilihan model. Temuan melihatkan inflasi dan BI Rate berdampak positif signifikan terhadap profitabilitas Bank Umum Syariah di Indonesia, sementara pertumbuhan ekonomi berdampak positif namun tidak signifikan pada profitabilitas. Simultannya, inflasi, BI Rate, dan pertumbuhan ekonomi berpengaruh signifikan ke profitabilitas bank syariah. Temuan penelitian melihatkan kondisi makroekonomi mempunyai kontribusi utama memengaruhi kinerja profitabilitas perbankan syariah, sehingga diperlukan strategi dan kebijakan yang adaptif dalam menjaga stabilitas serta meningkatkan kinerja keuangan bank syariah di Indonesia.
The Role of Shariah Compliance in Moderating the Relationship between Intellectual Capital and Sustainable Financial Performance Azwansyah Habibie; Saparuddin Siregar; Kamila Kamila; Andri Soemitra; Nurlaila Nurlaila
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.3735

Abstract

This study examines the influence of accounting and marketing digitalization on the financial performance of digital banks in Indonesia, a sector that has grown rapidly in response to technological advancements. Although technologies such as eXtensible Business Reporting Language (XBRL) and Customer Relationship Management (CRM) have been widely adopted, their individual impacts on financial performance remain unclear. This research aims to determine the effects of XBRL and CRM, both individually and simultaneously, on Return on Assets (ROA) as a measure of financial performance. Using a quantitative approach, the study employs multiple linear regression analysis based on secondary data collected from the annual reports of 32 digital banks registered in Indonesia. The findings show that XBRL does not significantly affect ROA, as indicated by low correlation and regression coefficients with significance values above 0.05. Moreover, CRM does not have a significant impact when assessed partially, although strong correlations with ROA are observed. However, when analyzed together, XBRL and CRM show a significant simultaneous effect on ROA, explaining 61.5% of the variance. This suggests that while these technologies may not be impactful on their own, their integration can substantially enhance financial performance. Limitations of this study include reliance on secondary data and a narrow focus on ROA, which may not fully capture all dimensions of performance. The findings offer valuable insights for digital banking stakeholders aiming to enhance financial outcomes through comprehensive digital strategies
Implementasi Transparansi dan Akuntabilitas Dana Zakat Berbasis PSAK 409 dan Kepercayaan Muzakki pada LAZISMU Medan Ikhlasul Amal; Kamilah Kamilah; Wahyu Syarvina
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.4656

Abstract

Zakat is a sharia-based social financial instrument whose sustainability of collection is highly dependent on the trust of the muzakki towards the amil zakat institution. This trust is built through transparency and accountability of fund management that refers to the applicable accounting standards for zakat, infaq, and alms, namely PSAK 409. This study aims to analyze the implementation of transparency and accountability of zakat funds based on PSAK 409 and its relationship to the level of trust of muzakki in LAZISMU Medan City. This study uses a qualitative method with a descriptive approach. Data were obtained through in-depth interviews, documentation, and observation of 7 (seven) informants, consisting of 5 (five) administrators/staff and 2 (two) muzakki LAZISMU Medan City, then analyzed using the interactive model of Miles and Huberman. The results of the study indicate that LAZISMU Medan City has implemented transparency of financial reports and accountability of zakat fund management referring to PSAK 409, both from administrative and substantive aspects, including recognition, measurement, recording, distribution, presentation, and disclosure of ZIS funds. This implementation is in line with the Stewardship Theory perspective, where amil acts as a trustworthy steward for the interests of muzakki, thus contributing to building the trust of muzakki to continue distributing zakat, infaq, and alms through LAZISMU Medan City. This study is expected to provide theoretical contributions to the study of sharia accounting in mass organization-based Amil Zakat Institutions, as well as practical contributions to LAZISMU Medan City in strengthening transparency and accountability of zakat fund management.
Analysis of Cash Flow Statements Using Sharia Accounting Principles as a Tool for Measuring Investment Decisions Widya Yunisa; Kamilah K; Yenni Samri Juliati Nasution
Ilomata International Journal of Management Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i4.1231

Abstract

The purpose of this study was to determine the application of sharia accounting principles in analyzing cash flow statements can be used as an effective tool for measuring and making investment decision decisions at PT Adhi Karya (Persero) Tbk. This research uses a qualitative approach with descriptive methods. Data obtained from the company's cash flow statement in the period 2019-2023. The results of the analysis of the cash flow statement at PT Adhi Karya (Persero) Tbk show the use of the ratio analysis method, by paying attention to several key ratios. Liquidity ratios, such as Operating Cash Flow (OCF), show figures of 2%, 5%, 5%, 5%, 0%. The Funds Flow Coverage Ratio (CAD) has values of 1.61 times, 0.70 times, 0.89 times, 0.85 times, 0.81 times. The ratio of Operating Cash Flow to Interest (OCF) has a value of 2.62 times, 3.77 times, 3.57 times, 3.48 times, 2.54 times. The Capital Expenditure (CPE) ratio reached 2,136.60 times, 5,395.08 times, 3,770.59 times, 1,296.07 times, 273.36 times. Meanwhile, the Total Debt (TH) ratio ranged from 2%, 4%, 4%, 4%, 0%. In addition, the results of the Cash Flow Adequacy Flexibility Ratio (ACC) show values of 0.020 times, -0.015 times, -0.004 times, -0.006 times, -0.012 times. From this analysis, investment decisions can be made based on the performance of the cash flow statement of PT Adhi Karya (Persero) Tbk, indicating that the company's financial reporting reflects compliance with Islamic accounting principles. Fairness and accountability in the company's liquidity reflect accountability.
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PENILAIAN KINERJA MANAJERIAL PADA PT. PRIMA MULTI TERMINAL Sapriani Sapriani; Kamilah Kamilah
Jurnal Ilmiah Hospitality Vol 11 No 1: Juni
Publisher : Sekolah Tinggi Pariwisata Mataram

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

Abstract

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
Publisher : Sekolah Tinggi Pariwisata Mataram

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

Abstract

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.
Co-Authors Ahmad Muhaisin B. Syarbaini Ahsan Putra Hafiz Aisha Alvia Aisyah Fithri Musfirah Amelia Putri Nasution Andri Soemitra Annisa Putri Ramadani Annisa Zahra Aqwa Naser Daulay Arnida Wahyuni Lubis Atika Atika Suryani Harahap Aulia Rahmah Azwansyah Habibie, Azwansyah 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 Ikhlasul Amal Imsar Imsar Isma Padillah Isma Padillah Isnaini Harahap Jukhairia Ritonga Juliana Nasution Khairina Tambunan Khairun Nisa Aulia Harahap Khoirun Fadilah Lubis Laylan Syafina Lia Eriska Br Sitepu Lutfiah Hanifah M P A. Rozak Barus M. Fauzan Rusyidi Nasution Marliyah Maysharah Maysharah 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 Nurlaila Nurlaila Nurul Nadilla Nurul Pratiwi Nurul Sa'adah Sarumpaet Nurul Syafriani Nurwani . Putri Faradilla Reni Ria Armayani Hasibuan Rija Aini Rizka Fadhillah Rizqia Humaira Nasution Roma Mela Saparuddin Siregar Sapriani Sapriani Shavareydam Abdillah Harahap Sinta Pitriyanti Siti Aisyah Siti Julia Siti Khadijah Barus Sri Eka Putri Sri Mulyani Syahira Nabila Syarifah Aini Tanjung Teguh Fahmi Tengku Fahma Riansyah Three Mutiara Sipa Tri Inda Fadhila Rahma Ummi Itiah Nasution Wahyu Syarvina Widya Yunisa Yafika Apriliza Yenni Samri Juliati Nasution