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All Journal Jurnal Manajemen Terapan dan Keuangan JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Dinar: Jurnal Ekonomi dan Keuangan Islam EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Al-Ijtimaiyyah HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Gender Equality: Internasional Journal of Child and Gender Studies Ikonomika : Jurnal Ekonomi dan Bisnis Islam AL QUDS : Jurnal Studi Alquran dan Hadis Jurnal Ilmiah Ekonomi Islam Jurnal Perspektif Ekonomi Darussalam JURNAL MANAJEMEN MOTIVASI Jurnal Akuntansi dan Ekonomika Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam JOURNAL OF APPLIED ACCOUNTING AND TAXATION Scientific Journal of Reflection : Economic, Accounting, Management and Business SENTRALISASI SEIKO : Journal of Management & Business At-Tawassuth: Jurnal Ekonomi Islam Jurnal Penelitian Medan Agama JURNAL PENDIDIKAN TAMBUSAI Journal of Economic, Management, Accounting and Technology (JEMATech) Journal on Education Jesya (Jurnal Ekonomi dan Ekonomi Syariah) MUHARRIK: JURNAL DAKWAH DAN SOSIAL AT-TURAS: Jurnal Studi Keislaman Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JURNAL MANAJEMEN BISNIS Jurnal Tabarru': Islamic Banking and Finance Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam JESI (Jurnal Ekonomi Syariah Indonesia) Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ilmiah Akuntansi dan Finansial Indonesia At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah JURNAL LENTERA BISNIS Jurnal Proaksi Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Media Syari'ah: Wahana Kajian Hukum Islam dan Pranata Sosial Al-Kharaj: Journal of Islamic Economic and Business Jurnal Sains dan Teknologi International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Pembangunan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Akuntansi dan Keuangan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Aghniya: Jurnal Ekonomi Islam JURMA : Jurnal Program Mahasiswa Kreatif Cakrawala Repositori Imwi Jurnal Inovasi Penelitian Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences El-Qist : Journal of Islamic Economics and Business (JIEB) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Accounting and Business Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Ilomata International Journal of Management Management of Zakat and Waqf Journal (MAZAWA)) Journal La Bisecoman INTELEKTIVA Jurnal Ekonomi Efektif Indonesian Journal of Islamic Economics and Business Jurnal Investasi Islam JURNAL MANAJEMEN AKUNTANSI (JUMSI) Kafa’ah: Journal of Gender Studies Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen JES (Jurnal Ekonomi STIEP) Al-Mutsla: Jurnal Ilmu-Ilmu Keislaman dan Kemasyarakatan Business and Accounting Education Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) JURNAL ILMIAH GLOBAL EDUCATION Humantech : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Akuntansi AKTIVA INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Proceeding International Seminar of Islamic Studies Share: Jurnal Ekonomi dan Keuangan Islam Society: Jurnal Pengabdian Masyarakat Al-MIKRAJ: Jurnal studi Islam dan Humaniora Journal of Management and Business J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Talaa : Journal of Islamic Finance Filantropi: Jurnal Manajemen Zakat dan Wakaf Journal of Student Development Informatics Management (JoSDIM) Jurnal Akuntansi dan Keuangan Jurnal Ekonomika Dan Bisnis Jurnal Ilmiah Mahasiswa Raushan Fikr Jurnal Ekonomi, Bisnis dan Manajemen Journal Research of Economics and Bussiness Al-Hisbah Jurnal Ekonomi Syariah Al-Istinbath: Jurnal Hukum Islam Al-Muhtarifin: Islamic Banking and Islamic Economic Journal AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Indonesian Journal of Islamic Economics and Finance Jurnal Akuntansi, Manajemen dan Perbankan Syariah Journal of Islamic Economics Lariba JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Public Representative and Society Provision Journal of Accounting Research, Organization and Economics (JAROE) AHKAM : Jurnal Hukum Islam dan Humaniora Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Publikasi Ilmu Manajemen Moneter : Jurnal Keuangan dan Perbankan Regress: Journal of Economics & Management Electronic Journal of Education, Social Economics and Technology Innovative: Journal Of Social Science Research Jurnal Manajemen dan Ekonomi Kreatif Paradoks : Jurnal Ilmu Ekonomi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Kendali Akuntansi Amkop Management Accounting Review (AMAR) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) e-Jurnal Apresiasi Ekonomi JAKBS Journal of Economics and Management Scienties Aktiva: Journal Of Accountancy and Management Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan GEMAH RIPAH: Jurnal Bisnis Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Mutiara: Jurnal Penelitian dan Karya Ilmiah Journal of Global Islamic Economic Studies Lathaif: Literasi Tafsir, Hadis dan Filologi JAT (Journal of Accounting and Tax) Social Science Academic Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ilmiah Research Student Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Majapahit Journal of Islamic Finance dan Management Iltizamat : Journal Of Economic Sharia Law and Business Studies Journal of Islamic Economics and Finance Indonesian Journal of Multidisciplinary Scientific Studies Jurnal Media Akademik (JMA) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Serat Acitya JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Majapahit Journal of Islamic Finance dan Management Jurnal Ekonomi dan Pembangunan Indonesia JEMARI : Jurnal Edukasi Mahasiswa Sunan Giri Bima Polyscopia Jurnal Ekonomi, Akuntansi dan Perpajakan Journal of Accounting Law Communication and Technology Journal of Social Work and Science Education Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) RUBINSTEIN Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Jurnal Ekonomi Bisnis dan Kewirausahaan Jurnal Bisnis, Ekonomi Syariah dan Pajak DIRASAH: Jurnal Kajian Islam TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Proceeding International Conference on Islamic Economics Community Services GLOSSARY Jurnal Ragam Pengabdian Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Joong-Ki AL-UJRAH: Jurnal Ekonomi Islam Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan As-Syirkah: Islamic Economic & Financial Journal Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi JIMEKA E-Jurnal Akuntansi Jurnal Simki Economic International Journal of Islamic Business Management Academia Open Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN) BORJUIS (JURNAL OF ECONOMY) Share Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan International Journal of Kita Kreatif Sosio e-kons Jurnal Ekonomi Syariah Darussalam (Jesdar)
Yenni Samri Juliati Nasution
Universitas Islam Negeri Sumatera Utara
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Pengelolaan Keuangan Dan Strategi Pemasaran Dalam Usaha Mikro Kecil Dan Menengah (Studi Kasus Pada Azhar Abdullah Tenun Songket Di Kabupaten Batu Bara) Elvira Yanti Ahmad; Yenni Samri Juliati Nasution; Nurwani Nurwani
Journal on Education Vol 5 No 4 (2023): Journal on Education: Volume 5 Nomor 4 Mei-Agustus 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i4.2344

Abstract

This study aims to determine the financial management and marketing strategies implemented by Azhar Abdullah songket weaving micro, small and medium enterprises (MSMEs) in Batu Bara District. This research is a qualitative descriptive study using primary data. Interview and documentation data collection techniques. The subject of this research is the owner of a micro, small and medium enterprise (MSMEs), Mr. Azhar Abdullah. The results of this study indicate that Azhar Abdullah songket weaving in his financial management has not implemented good financial management which consists of planning, recording, reporting and controlling. Whereas in the marketing strategy, the products produced are of high quality and quality, prices are in accordance with quality, distribution places are easy to reach, but have not carried out promotions on social media
Government Readiness In The Implementation Of Accrual-Based Government Accounting Standards (Case Study At The Sumut DPRD Office) Azka Rayyani; Yenni Samri Juliati Nasution
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 7, No 01 (2023): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v7i01.4376

Abstract

This research is expected to be able to select the availability of public experts to apply accrual-based government accounting standards at the North Sumatra DPRD office. This research report examines the accessibility of financial planning at the DPRD office in North Sumatra. In addition, this content describes the problem of the accrual accounting cycle. The data collection strategy was based on perception, interviews, and documentation research. The results of data research using abstract methods are made from various perspectives. The results of this study indicate that workers in the DPRD office in North Sumatra generally know about the government's accrual accounting rules. The agreement, which is being prepared for implementation based on the annual financial report, will be jointly implemented at the North Sumatra DPRD office in the 2016 fiscal year.
Analisis Penagihan Tunggakan Pajak dengan Surat Teguran dan Surat Paksa untuk Meningkatkan Penerimaan Pajak pada KPP Pratama Rantau Prapat Indri Apriani; Arnida Wahyuni Lubis; Yenni Samri Juliati Nasution
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 5 (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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.233 KB) | DOI: 10.47467/alkharaj.v5i5.3504

Abstract

Taxes are the largest source of revenue for the State.taxes are obligations that must be paid by the people to the state. Indonesia establishes a tax system, namely a self-assessment system where taxpayers are given the trust to calculate, pay, and report the amount of tax owed by themselves. However, there are obstacles in collecting taxes, namely the existence of tax arrears, this is due to the lack of knowledge of taxpayers regarding taxation. To overcome tax arrears the fiscus performs what is called collection to collect the amount of tax debt owed to the state by issuing letters of reprimand and forced letters.This study aims to determine the level of effectiveness of tax collection and how much tax revenue contributes from the disbursement of reprimand letters and forced letters to increase tax revenue at KPP Pratama Rantau Prapat.The method used in this study is a quantitative descriptive method and the type of data used is secondary data and primary data. Based on the results of data analysis, it can be concluded that the collection of tax arrears with letters of reprimand and forced letters is included in the category of ineffective. Keywords: collection of tax arrears,reprimand letter,forced letter,tax revenue
Analisis Manajemen Sumber Daya Manusia Dalam Perspektif Ekonomi Islam Pada Perencanaan Anggaran Badan Keuangan Dan Aset Daerah Kota Medan (Studi Kasus Bidang Perencanaan Anggaran Kota Medan) Rina Halizah Nasution; Yenni Samri Juliati Nasution
Innovative: Journal Of Social Science Research Vol. 3 No. 2 (2023): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i2.1401

Abstract

Dalam konteks ekonomi Islam, manajemen sumber daya manusia tidak hanya melibatkan aspek ekonomi semata, tetapi juga mempertimbangkan nilai-nilai dan prinsip-prinsip Islam yang relevan. Metode penelitian yang digunakan adalah analisis deskriptif dengan pendekatan kualitatif. Data dikumpulkan melalui studi literatur, wawancara dengan petugas terkait, dan observasi langsung di Badan Keuangan dan Aset Daerah Kota Medan. Data yang terkumpul dianalisis dengan menggunakan pendekatan ekonomi Islam dan teori manajemen sumber daya manusia. Hasil analisis menunjukkan bahwa dalam perspektif ekonomi Islam, manajemen sumber daya manusia perlu mempertimbangkan prinsip-prinsip seperti keadilan, partisipasi, transparansi, dan akuntabilitas. Perencanaan anggaran yang berlandaskan pada prinsip-prinsip ekonomi Islam akan memastikan pengelolaan sumber daya yang efisien dan efektif, serta meminimalkan risiko penyalahgunaan keuangan.
Pengaruh Layanan Jasa Keuangan PosPay dan Kurir PosAja Terhadap Tingkat Pendapatan Pada PT. Pos Indonesia Langsa Dea Frinal Saputri; Yenni Samri Juliati Nasution; Sri Sudiarti
Indonesian Journal of Islamic Economics and Business Vol. 8 No. 1 (2023): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/ijoieb.v8i1.1798

Abstract

This study aims to examine the effect of E-Commerce services in the form of PosPay Financial Services (JASKUG) and PosAja courier services on Income Levels at PT. Pos Indonesia KC Langsa. While the research method uses a quantitative research approach. In this study using primary data, namely distributing questionnaires. The population in this study were PosPay and PosAja users, totaling 50 people, the number of samples used was 50 respondents. The method of analysis is using multiple linear regression analysis with SPSS 23. The results show that the results of the coefficient of determination (Adjusted R2), that e-commerce PosPay(X1) and e-commerce PosAja(X2) simultaneously affect the level of income (Y) is 70.2%, while the remaining 29.8% is influenced by other variables not explained in this study. PosPay e-commerce test results (X1) on income levels (Y) Tcount<Ttable with a value of -0.007<2.011 and arithmetic significance value>table significance value 0.994>0.05 means that PosPay E-Commerce has no effect and is not significant to Income Level, PosAja e-commerce (X2) to Income Level (Y) obtained Tcount>Ttable with a value of 6.758> 2.011 and a calculated significance value <table significance value 0.00 <0.05 means that PosAja E-Commerce is influential and significant on Income Level, the F test obtained an Fcount value of 22.867> Ftable of 3.19 and a Sig F value of 0.000 <0.05 there was a significant effect of PosPay E-Commerce and PosAja E-Commerce simultaneously on PT. Pos Indonesia KC Langsa.
Analisis Break Even Point sebagai Alat Perencanaan Laba pada PT Garuda Food Putra Putri Jaya TBK Periode 2018-2021 Putri Faradilla; Yenni Samri Juliati Nasution; Laylan Syafina
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 1 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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

Abstract

Dalam perencanaan, hubungan antara biaya, volume dan laba memegang peranan yang sangat penting. Perencanaan memerlukan alat bantu berupa analisis biaya volume-laba. Salah satu teknik analisis biaya-volume-laba adalah analisis break even point atau analisis titik impas. Titik impas sendiri diartikan sebagai keadaan suatu perusahaan yang tidak memperoleh keuntungan dan menderita kerugian (labanya sama dengan nol). Tujuan penelitian ini adalah untuk mengetahui bagaimana perhitungan break even point dalam perencanaan laba serta bagaimana tingkat margin of safety pada PT. Garudafood Putra Putri Jaya Tbk tahun 2018-2021. Jenis penelitian yang digunakan adalah penelitian deskriptif. Data yang digunakan dalam penelitian ini yaitu data sekunder berupa laporan keuangan PT. Garudafood Putra Putri Jaya Tbk. Hasil penelitian menunjukkan bahwa perusahaan harus dapat melakukan penjualan sebesar 4.820.397 unit agar tidak menderita kerugian. Dari estimasi penjualan sebesar Rp8.799.579.901.024 untuk mencapai perencanaan laba tahun 2022. Secara keseluruhan dari tahun 2018-2021 perusahaan telah melewati break even point (titik impas) baik dalam unit ataupun rupiah. Tingkat margin of safety tahun 2018-2021 selalu mengalami kenaikan yaitu sebesar 77% sampai dengan 80%. Dimana jumlah maksimum penurunan target pendapatan penjualan yang tidak menyebabkan perusahaan mengalami kerugian pada tahun 2018 adalah sebesar Rp. 6.197.688.931.485, tahun 2019 sebesar Rp. 6.582.132.457.445, tahun 2020 sebesar Rp. 6.091.954.326.214, dan tahun 2021 sebesar Rp. 7.039.663.920.819.
Analysis of Implementation of Margins with Flat Installments in Murabahah Financing on Products iB PMG Motor Vehicles in the Bank of Sumut Sharia KCP HM Yamin Susi Kinanti; Yenni Samri Juliati Nasution; Mawaddah Irham
Jurma : Jurnal Program Mahasiswa Kreatif Vol 7 No 1 (2023): Juni 2023
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jurma.v7i1.1773

Abstract

This study aims to determine the mechanism for implementing margins with flat installments in murabahah contracts and the factors that influence them on motor vehicles ib PMG products at Bank Sumut Syariah KCP HM Yamin. This study uses a descriptive qualitative approach with primary and secondary data sources. This study used data collection techniques by interviewing. The results of the research are that the mechanism for implementing margins on flat installments on murabahah contracts for iB PMG Motorized Vehicle products at Bank Sumut Syariah begins with the analysis of the treasure division by considering various costs and all that affect the financial value of Bank Sumut Syariah which is then discussed together with the DPS of the Bank. Sumut Syariah will then be presented at a joint meeting with Bank Sumut Syariah officials to agree on the provisions that have been analyzed and proposed by the treasure division. The size of Bank Sumut Syariah's margin is influenced by cost factors related to Overhead Costs, Profit Sharing of Third Party Funds (DPK), and Volume of Murabahah Financing. This study aims to determine the mechanism for implementing margins with flat installments in murabahah contracts and the factors that influence them on motor vehicles ib PMG products at Bank Sumut Syariah KCP HM Yamin. This study uses a descriptive qualitative approach with primary and secondary data sources. This study used data collection techniques by interviewing.
Analisis Kontribusi Wakaf antara Indonesia dan Malaysia dalam Meningkatkan Pemberdayaan Ekonomi Ummat Rizki Wahyudi;  Yenni Samri Juliati Nasution; Wahyu Syarvina
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 6 (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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v5i6.3889

Abstract

Wahyu Syarvina Universitas Islam Negeri Sumatera Utara , wahyusyarvina@uinsu.ac.id3 ABSTRACT. Waqf is one of the Islamic financial instruments that can be empowered to help the ummah's economy, starting to become one of the drivers of helping the economy in the country. because it is not an obligation for a Muslim like zakat, giving rise to various efforts made to collect and distribute waqf so that it can contribute properly. Indonesia and Malaysia, which are two neighboring countries, are the case studies in this study. To see a comparison of the funds raised, a comparative study is a method for analyzing comparisons between the two countries. By collecting data through the library, online sources of scientific publications through the Dompet Dhuafa website and the Malaysian Waqf Foundation, it is also followed by previous studies. It was found that the results of the funds collected were increasing, and the productive empowerment of waqf really helped the community. Keywords: waqf; empowerment; ummah; indonesia; malaysia
Analisis Akuntabilitas Dan Transparansi Pengelolaan Dana Bantuan Operasional Sekolah Pada SMP Negeri 3 Kecamatan Natal Kabupaten Mandailing Natal Tiwi Bastari Batubara; Yenni Samri Juliati Nasution; Nursantri Yanti
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 12, No 2 (2023): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v12i2.65329

Abstract

Penelitian ini merupakan penelitian dengan metode deskriptif kualitatif yang dilakukan pada SMP Negeri 3 Kecamatan Natal Kabupaten Mandailing Natal. Penelitian ini memiliki tujuan untuk mengetahui bagaimana pengelolaan dana BOS dan juga penerapan akuntabilitas dan transparansi dalam pengelolaan dana Bantuan Operasional Sekolah (BOS) pada tahun ajaran 2021/2022. Manfaat dari penelitian ini yaitu untuk mengetahui apakah SMP Negeri 3 Natal sudah menerapkan prinsip akuntabilitas dan transparansi dalam pengelolaan dana BOS atau belum. Metode pengumpulan data yang digunakan adalah wawancara, observasi dan dokumentasi. Dalam penelitian ini, peneliti mewawancarai beberapa narasumber yaitu: Kepala Sekolah, Bendahara BOS, Petugas Adminitrasi dan Guru. Metode analisis data yang digunakan adalah teknik reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pengelolaan keuangan SMP Negeri 3 Natal sudah berjalan dengan baik sesuai dengan Permendikbud Nomor 6 Tahun 2021, yaitu melibatkan seluruh tim manajemen BOS, komite, dan guru dalam penyusunan perencanaan, pelaksanaan dan pertanggungjawaban sudah sesuai dengan petunjuk teknis penggunaan dana BOS tahun ajaran 2021/2022. Penerapan prinsip akuntabilitas dan pengelolaan dana BOS di SMP Negeri 3 Natal sudah berjalan dengan baik sesuai dengan Permendikbud Nomor 6 Tahun 2021, pertanggungjawaban BOS dilakukan setiap triwulan. Tetapi transparansinya belum berjalan dengan baik dibuktikan karna tidak ada keterbukaan kepada masyarakat/wali murid dan murid mengenai sumber dana ataupun realisasi penggunaan dana BOS bahkan sekedar memajang/menempel pada papan informasi terkait dana BOS tersebut sesuai petunjuk teknis transparansi dalam Permendikbud No 18 Tahun 2019.Kata kunci Akuntabilitas, Transparansi, Pengelolaan Dana BOS
ANALISIS IMPLEMENTASI PEMBIAYAAN MIKRO SYARIAH DALAM PENGEMBANGAN USAHA MIKRO PADA BANK SYARIAH INDONESIA KCP MEDAN AKSARA Nadya Ervina; Yenni Samri Juliati Nasution; Muhammad Lathief Ilhamy Nasution
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 3 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i3.707

Abstract

This study examines how Sharia Micro KUR Financing operates at BSI KCP Medan Aksara and how Micro KUR Financing plays a role in micro business development. This research is qualitative descriptive and involves observation, documentation and interviews. According to research, Sharia Micro KUR Financing at BSI KCP Medan Aksara works well and has no problems. Investments are made accurately, which solves any problem. Sharia Micro KUR financing has the ability to solve capital problems, which is important for business development. They play an important role in keeping micro-businesses flowing, revenue growth and funds flowing, and they have the ability to grow businesses for many clients.
Co-Authors Ade Khadijatul Z. Hrp Adelia Marhamah Adinda Natasya Aditya Gede Pratama Afifah Lania Sihotang agusani, widya Agustina Nurul Fajriah Ahkamil Hakim Ahmad Fuadi Tanjung Ahmad Hasibuan, Nurfadhilah Ahmad Husein Ahmad Suwandi Ahmad Syakir AHMADI Ahmadi Bi Rahmani, Nur Aida Malan Sari Aini, Rija Akmal Akmal Alfadri, Ferri Alfina Rahma Wani Ali Amzah Ali Topan Lubis Alya Aurelia Alya Hamdini Ahmad Alya Sahbrina Amani Raudathul Jannah Amelia Siregar, Cyntia Aminah Harahap Amini, Salisa Ananda, Putri Andre Tanjung Andriana Alnazhira Chandra Andrina, Raissa Puan Anggi Alia Ashari Hsb Anggi Mayasari Lubis Anisa Dwi Kiswati Anjani, Dina Annio Indah Lestari Annio Indah Lestari Nasution Annisa Zahara Annissa, Ella Aqwa Naser Daulay Ardiansyah Ardiansyah Ardiansyah, Reza Restu Arifianti, Sari Maharani Arifin Fauzi Lubis Arismunandar, M. Fizdian Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arnida Wahyuni Lubis Arpidah Ayu Syafitri Asmuni Asmuni Asmuni Asmuni Asra, M Rifki Atika Atika Atika Aulia Ramadani Pane Aulia, Mahani Faiza Ayu Annisa Fikra Ayu S, Hanifa Ayu Wulandari S. Tanjung Ayumi Siregar, Fatiyah Azhar, Iqlima Azhari Akmal Tarigan Azhela Dwi Aryani Aziva, Zahra Azka Rayyani Azlina Azmi Siahaan Bagas Aulia Balqis Anisa Janati Bambang Sugiharto Batubara, Maryam Br Bancin, Dela Syakillah Nuraisah Budi Februari Budi Harianto Bunga Dwi Fani Ritonga Candra, Jeki Chairina Chairina Cindy Purnama Asry Nasution Cita Suci Pratiwi Sinaga Cita Suci Pratiwi Sinaga Cyntia Amelia Siregar Damayanti, Putri Merry Daulay, Yusrina Dea Frinal Saputri Debana Maharani, Anggun Dela Syakillah Nuraisah Br Bancin Delyana Dessy Rahmadani Devi Herawati Devi Natalia Dewi Sundari Dharma, Budi Dhea Amelia Dhea Nita Syafina Rambe Dhian Rosalina, Dhian Dila Wandasari Dina Cheetah Khairiyah Dinda Adelia Dinda Dewi Anggriyani Silitonga Dini Ariani Dini Yunila Tanjung Edi Faisal Harahap Elvira Yanti Ahmad Erianto, Ridho Ersa Trinanda Fadhil Muhammad Fadhillah Insani Fadhillah Insani Fahmi Fauzi Fahri Fahrozi Fairuz Azzahra Irsyad Faizin, Mu'adil Fajrillah, Fajrillah Farhan Abdillah Panjaitan Fathia Mawaddah Rangkuty Fatika, Siti Fatimah Zahara Fazhillah, Audi Febi Alicia Ferry Dermawan Fina Mulyana Firdaus Firdaus Fitri Amalia Fitri Rorizki Fitri Susanti Siregar Fitri Windari Fredly Fadhila Frinal Saputri, Dea Friyadi Hamonangan Siregar Ghifari, Abu Dzar Al Gilang Alif Muhammad Ginting, Herminaria Br Habibi, Adnan Haidir Ali Halimatussakdiyah Halimatussakdiyah Hani, Rihma Hanifah Restu Putri Harahap, Darwis Harahap, Ikhsan Harahap, Rahmat Daim Harahap, Sinta Lestari Harahap, Suci Ardilla Ramadhani Hasibuan, Indra Mualim Hasrimy, Nabila Felicia Hasugian, Hotbin Hendra Halim Hendra Harmain Hendra Harmain Heri Firmansyah Heriyati Chrisna Hesty Ananta Yunus Hidayah Nabila Asnur Hilmi, Hafizh Husna, Rifdah Nur Iin Prasetyo Ilham Khairi ilham khairi, ilham Imsar, Imsar Inayah Ardiah Inayatul Widad Nasution1 Indah Mayang Sari Indah Nurfi Indah Wahyuni Indah Wahyuni Indra Prawira Indra Sari Indradewa, Rhian Indri Apriani Isna Wulandari Sembiring Isnaini Harahap Isrul Saleh Siregar Izzatul Zannah Jambak, Arya Neta Adinda Jihan Luthfi Aulia Juliana Nasution K, Kamilah Kamilah, K Kamilah, K. Karmila Sinaga Karo Karo, Robby Adriano Khairiah Nasution Khairil Ihsan Khairul Faiz Batubara Khairul Faiz Batubara Khairunisa Hanum Khoirun Fadilah Lubis Khoirun Fadilah Lubis Kusmilawaty Kusmilawaty Kusmilawaty, Kusmilawaty Laila Maisaroh Lailan Syafina Laylan Syafina Lidya Lidya Lubis, Armida Wahyuni Lubis, Muhammad Alpansyah Lubis, Muhammad Arif Fadhillah Lubis, Nasrul Kahfi Lubis, Nurul Rafiqoh Lubis, Septiana Sara Lubis, Syawilda Astari Lukman Hakim Siregar Luthfiah Al Asbin Ulyani M Daffa Raihan Buulolo M Nabil Putra Hendratmo M Ridho Alfikri M. Iqbal M. Yogi Riyantama Isjoni Maesyah Rani, Suci Maharani Zaida Mahyudin Maidalena Maisyaroh, Tetti Malahayati Malahayati Malahayati Malahayati Manik, Azizah Zaniana Marbun, Astri Novia Marliyah Marliyah Marliyah Marliyah, Marliyah Martua Hsb, Rahmat Maryam Batubara Maryam Batubara Masridha Masridha Maulana Ridwan Lubis Maulida Rahma Maulida, Sri Aqilah Mawaddah Irham Mega Safitri Meliala, Endah Sabrina Br. Meutia Dewi, Meutia Mhd Faisal Anwar Afandi Rambe Mhd. Farhan Mukti Miranty, Fadilla Mufti, M. Ikhsan Muhammad Adriansyah Muhammad Alvin Yuzakhri Muhammad Andi Prayogi Muhammad Arif Pohan Muhammad Arifin Lubis Muhammad Danil Aritonga Muhammad Dzaki Abdillah Muhammad Fikri Muhammad Fikri Almajid Munthe Muhammad Hafiz Muhammad Ilham Muhammad Ja'far Muhammad Kholid Adfi Muhammad Lathief Ilhamy Nasution Muhammad Mukrom Tanjung Muhammad Ramadhan Muhammad Salman Muhammad Syabudi Muhammad Syahbudi Muhammad Syahbudi Muhammad Syukri Albani Nasution Muhammad Trinanda Muhammad Wildan Firdaus Muhammad Yafiz Muhammad Yafiz, Muhammad Mukhazza Albitha Alsha Muliani, Siska Musfirah, Aisyah Fithri Mutiara Octavia Mutohir Sitorus, Taufiq Fazar Mutthaqin, Muhammad Satrya Nabila Aulia Putri Hrp Nabila, Fatya Nadia Nadia Nadya Ervina Naila Aulia Putri Nanda Kurniawan Lubis Nanda Kurniawan Lubis Nasir Ahmad Khan Saragih Nasrul Kahfi Lubis Nasution, Alya Elva Lianda Nasution, Annio Indah Lestari Nasution, Auliya Shalha Nasution, Juliana Nasution, M. Lathief Ilhamy Nasution, Riska Amelia nataliani br sitepu, Devi Natasya Suherman Nathasyah Putri Maharanni Nayla Hadisti Nazli, Putri Nazwa Syahira Nida Nurhayani Pohan Ningtias, Sinar Ayu Novi Indriyani Sitepu Novia, Raisyah Arta Nst, Aida Ulviani Nur Adilla Nur Ahmadi Bi Rahmani NUR AHMADI BI RAHMANI Nur Amalia Nur Fadhilah Ahmad Hasibuan Nur Hayati Lubis Nur Rahmi Zuhra Nur, Mukhlish Muhammad Nurainun Putri Nurfi, Indah Nurfuadi, Wika Nurhasanah, Upik Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati, Nurhayati Nurhudawi, Nurhudawi Nuri Aslami Nurjannah Harum Wibowo Nurlaila Nurlaila Nurlaila Nurlaila Nurlaily Nurlaily Nurma Ningsih, Sri Wahyuni Nursantri Yanti Nursapa Indah Damanik Nurul Aulia Dewi Nurul Inayah Nurul Inayah Nurul Isnaini Putri Nurul Jannah Nurul Jannah Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani, Nurwani Osman Ali Pakpahan, Elpianti Sahara Pane, Aulia Ramadani Parikesit, Wuri Pasaribu, Siti Nuridah Pase, Fahreza Akbar Perjuangan Siregar Pertiwi, Tri Bagus Pira Azara Popi Adiyes Putra Prasetyo, Iin Pratama, Dela Prayoga, Rizky Ananda Purba, Elsa Pinika Putri Putri Ardyanti, Cici Putri Faradilla Putri Nazli Putri Nilam Sari Putri Wulandini Sagala Putri, Hanifah Restu Putri, Tasya Alya Rabiatul Adawiyah Rahma Fitria Rahmah, Nuzulliah Rahman Asro Bil’ibad Rahmani, Nur Ahmadi Bi Rahmat Daim Harahap Rahmat Martua Hsb Rahmi Syahriza Rahmi Syahriza Rahmi Syahriza, Rahmi Rahmi, Wasih Latuh Ramadhan, Dony Tri Rambe, Meisyah Retnawati Siregar Reza Febrian Rifqiyati Putri RINA ANGGRAINI Rina Halizah Nasution Rina Halizah Nasution Rini Sinamo Rispan Rispan Ritonga, Mirwansyah Ritonga, Wardoni Hikman Riza Rasyid Al-Aufa Siagian Rizalul Muslih Syawaluddin Rizka Nasution Rizka Nasution Rizki Wahyudi Rizki Yuliana Rizki Rizki, Rizki Yuliana Rizky Rmadhan Saragih Rohmadi Rohmadi Rozika, Aura Tania Sabilla Cahya Kinanti Sabrina Sarda Nasution Saharani, Dita Sahrul Fazri Sakina, Shania Salsabila, Mutiara Salsabilla Siagian Salwa, Fany Samsudin, Samsudin Santi Arafah Saparuddin Saparuddin Saparuddin Siregar Saparuddin Siregar Saragih, Muhammad Darul Aswad Sarah Fitria Harahap Sari Wahyuni Sari, Aida Malan Sari, Khasnita Saydhina Alif Selly Septiani Setriani, Eva Nur Shifah, Layyinatus Siagian, Dina Mardiana Siahaan, Ummi Salamah Afnita Sari Silmi Mursidah Sintyani P, Amalia Sirait, Frida Yanti Siregar , Saparuddin Siregar, Erry Zulkifly Siregar, Mufti Al Mumtaz Siregar, Nabilah Hannani Siregar, Pani Akhiruddin Siregar, Saparuddin Siska Melida Saragih Siswahyudianto Siti Asiam Siti Diana Nst Siti Nurojiyah Siti Tasya Zulaikha Harahap Sitia Hotmin Harahap Situmorang, Harudini Nizar Soemitra, Andri Solahuddin Aritonang Sony Rauda Sri Novita Hasibuan SRI RAHAYU Sri Rahayu Sri Sudiarti Sri Sudiarti Suci Rahmadhani Sudirman Suparmin Sugianto Sugianto Suhardiman Suhardiman Sultoni, Ahmad Alauddin Sunni Syahputra Supranto Prinajaya Siagian Susanti, Widya Susi Kinanti Sutiyawati Syafrizal, Rodi Syahdani Nazwa Edji Syahfitri , Ananda Syahinda, T. Razita Syahrul Tanjung Syamsiar, Syamsiar Syifa Alhusna Syifa, Naila Jayida Tambunan, Khairina Tanjung, Ahmad Fuadi Tanjung, Ayu Wulandari S. Tanjung, Siti Nur Aminah Tetty Handayani Siregar Tia Aulia Lubis Tia Yosiska Titir Nauli Siagian Tiwi Bastari Batubara Tri Inda Fadhila Rahma Triya Harti Sholihat Tuti Anggraini Tuti Anggraini Uci Kirani Rambe Ujung, Siti Khoiriyah Karina Ummu Ufaizah Purba Venny Fraya Hartin Nst VIDAIROTUL HAMDIAH Wahyu Syarvina Waizul Qarni Waizul Qarni Wandasari, Dila Wasih Latuh Rahmi Wibowo, M Padeli Wibowo, Muhammad Rizky Widya Ayu Utami Lubis Widya Dwi Syahprya Widya Purnama Sari Widya Yunisa Wildah Khoiriah Siregar Windari, Fitri Wisnu Hadi Yahya, Muhammad Faishal Yana Suhaina Yasmi Fazrah Yolanda Sambas Yuannisa, Rizka Adlia Yunanda Eka Putra Yunila Tanjung, Dini Yunisa, Widya Yunus Amir Husein Yusrizal Yusrizal Zahida Naila Zahra Amalia Khairani Zain, R. Dedy Chairil Zainul Fuad Zainur, Zainur Zakaria Ahmed Zakia, Maulida Ummi Zamzam, Ayu Raudah Zannah, Izzatul Zen, M. Afif Shahputra Zuhri, Rasyid Ahmad Zuhrinal M Nawawi Zulferry, Diva Mumtazah Putri