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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JRAM (Jurnal Riset Akuntansi Multiparadigma) Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat PESHUM
Farida Khairani Lubis
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Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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Analysis of Financial Performance Assessment Based on Du Pont System with Time Series Approach (TSA) and Cross Sectional Approach (CSA) Method (Case Studies on Textile Companies Listed on the Indonesia Stock Exchange for the 2017 - 2019 Period) Farida Khairani Lubis; Lusi Elviani Rangkuti; Jalilah Ilmiha
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2135

Abstract

The purpose of this study is to determine the financial performance assessment of textile companies listed on the Indonesia Stock Exchange 2017-2019 using the Du Pont System Time Series Approach and Cross Sectional Approach analysis methods, to determine the financial performance assessment of textile companies listed on the Indonesia Stock Exchange. 2017-2019 based on the Du Pont System Analysis method. The results of this study are performance appraisal based on the Du Pont system analysis which consists of PT. Polycem Indonesia, Tbk has an average value above the average value of the industry with that the company is said to be good, PT. Argo Pantes, Tbk has an average value above the industry average, with this the company's performance is said to be good, PT. Trisula Textile Industries, Tbk has an average value greater than the industry average, with this it is said that the company's performance is said to be good, PT. Eratex Djaja has an average value greater than the industry average which means that the company's performance is said to be good, PT. . Evershine has an average value above the industry average which means that the company's performance is said to be good.
PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL DI BADAN LINGKUNGAN HIDUP PROPINSI SUMATERA UTARA Farida Khairani Lubis
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 4, No 3 (2017)
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.701 KB) | DOI: 10.30743/akutansi.v4i3.329

Abstract

Government Regulation No. 71 of 2010 based on accruals will improve the quality of financialstatements and the realization of good governance besides knowing the performance of thegovernment. The enactment of Law Number 71 Year 2010 on Accrual-based Accounting Standards(SAP) brought significant changes in the financial reporting system. The changes are expected toprovide a complete picture of the financial position, present actual information about rights andobligations, and be useful in evaluating performance. This research is based on qualitativeinterpretative method. Data collection technique is encompassing observation, interview, anddocumentation. The results show that the Pemprovsu Environment Agency is implementingaccrual-based SAP in its 2016 financial statements and has carried out various trainings. Inaddition, there is a need to develop the understanding of financial managers of the EnvironmentalBoard of the provincial government about accrual-based SAP, such as socialization in the form ofseminars or discussions with other government agencies, as well as training related to the accrualbasedSAP. 
Penggalangan Dana dan Pemberian Santunan Kepada Korban Banjir di Medan Oleh Tim Peduli UISU Jalilah Ilmiha; Lusi Elviani Rangkuti; Farida Khairani Lubis
Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat Vol 1 No 1 (2021)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (992.595 KB) | DOI: 10.57251/mabdimas.v1i1.161

Abstract

In the last few weeks, it has been raining frequently in Medan and its surroundings. The intensity of the rain that falls is high enough to cause natural disasters such as floods and landslides. It is estimated that there are seven areas affected by flooding. This flood caused various difficulties among the people. Difficulties are in the form of, the difficulty of clean water, blankets, clothes and so on. In addition, the economic impact is also affected by flooding. Many agricultural land sectors were flooded, so many people failed to harvest. This paper aims to realize concern by helping others, getting used to giving alms, increasing ukhuwah Islamiyah, easing the burden on residents of flood victims and strengthening solidarity and togetherness with the people. The method used in this activity is fundraising for flood victims to the University for leaders/institutions and faculty leaders throughout UISU, through cellphones. If the funds have been collected, the team immediately comes to the destination, both at the rectorate and the faculty so that the collected funds can be recorded immediately. then with a certain duration of time, the granting of funds to the party who is entitled/deserves to receive it is carried out according to the results of the team's assessment which ends with taking documentation as evidence of the activity. Fundraising and providing compensation is UISU's contribution in supporting and assisting government programs for the benefit of the people.
Analisis Penerapan PSAK No. 109 pada Badan Amil Zakat Nasional (BAZNAS) di Kabupaten Asahan diwa, Jamaluddin azhari; Sri Rahayu; Farida khairani lubis
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 4: Juni 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i4.10499

Abstract

Akuntansi sering disebut sebagai bahasa dunia usaha karena menghasilkan informasi yang berguna bagi para pengambil keputusan. Pernyataan Standar Akuntansi Keuangan (PSAK) No. 109 merupakan pedoman pencatatan yang digunakan oleh lembaga pengelola zakat. Penelitian ini bertujuan untuk menganalisis penerapan PSAK No. 109 pada Badan Amil Zakat Nasional (BAZNAS) di Kabupaten Asahan. Penelitian menggunakan metode kualitatif dengan pendekatan deskriptif. Hasil penelitian menunjukkan bahwa BAZNAS Kabupaten Asahan telah menerapkan PSAK 109 dengan mencatat penerimaan dana zakat, infak, dan sedekah (ZIS) secara langsung dalam buku harian kas disertai dengan bukti setor. Pengelolaan keuangan dilakukan secara disiplin menggunakan aplikasi SIMBA (Sistem Informasi Manajemen BAZNAS), yang menjamin transparansi dan akuntabilitas dalam proses penginputan serta pelaporan keuangan. Dana ZIS yang diterima diakui sebagai penambah dana ZIS, sementara dana yang disalurkan diakui sebagai pengurang dana ZIS.
Co-Authors Diwa, Jamaluddin Azhari Jalilah Ilmiha Jalilah Ilmiha Lusi Elviani Rangkuti SRI RAHAYU