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Irfan
Universitas Muhammadiyah Sumatera Utara
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The Influence Of Village Apparatus Competency And Accountability On Village Financial Performance With Government Internal Control System (SPIP) As A Moderating Variable (Study In Villages In Biru-Blue District Deli Serdang District) Sutan Amien Riyadi Siregar; Irfan; Eka Nurmala Sari
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

The research aims to determine and examine the effect of: (1) village apparatus competence on village financial performance; (2) accountability for village financial performance; (3) the government's internal control system moderates the effect of village apparatus competence on village financial performance and (4) the government's internal control system moderates the effect of accountability on village financial performance. The research population is village officials who carry out village financial performance in Sibiru-biru District with a sample of 60 people from 10 villages. The research method is a quantitative method with Smart-PLS analysis. The results of the study concluded: (1) the competence of the village apparatus has an influence on village financial performance in Biru-Biru District, Deli Serdang Regency by 0.258 and it is stated that the proposed hypothesis is acceptable; (2) accountability has an influence on village financial performance in Biru-Biru District, Deli Serdang Regency by 0.251 and it is stated that the proposed hypothesis is acceptable; (3) the government's internal control system moderates the competence of village apparatus on village financial performance in Biru-Biru District, Deli Serdang Regency, which is 0.123 and the hypothesis stated is acceptable and (4) the government's internal control system moderates accountability for village financial performance in Sibiru-biru of Deli Serdang Regency is 0.251 and it is stated that the proposed hypothesis is acceptable. Overall, the results of the study show that village financial performance is influenced by the competence of village officials and the accountability of village officials moderated by the government's internal control system by 0.609 = 60.9%; while the remaining 39.1% is determined by other factors.
PEMAHAMAN AKUNTANSI ZAKAT DAN TINGKAT RELIGIUSITAS TERHADAP KESADARAN MEMBAYAR ZAKAT PADA PELAKU UKM MUSLIM Sri Wahyuni Br Ginting; Widia Astuty; Irfan
Jurnal At-Tabayyun Vol. 3 No. 1 (2020): Volume 3 Nomor 1 Tahun 2020
Publisher : Sekolah Tinggi Agama ISLAM PANCA BUDI PERDAGANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62214/jat.v3i1.46

Abstract

The purpose of this research is to analyze, test and find out whether there is an influence between understanding zakat accounting and the level of religiosity on the awareness of paying zakat on business actors for their zakat trading. The decision of the muzakki to pay zakat is very interesting to trace, which is seen from the side of faith that underlies the emergence of awareness to issue zakat, namely the understanding of the zakat fiqh, besides that the practice and promise that Allah has explained in the Al Quran is a guideline that zakat is assets that must be issued. In terms of accounting, it is also related to accounting behavior and calculations as well as the decision to issue zakat, the correct calculation concept is needed in terms of calculating trade zakat, because there are still many business actors who do not understand the basis for calculating zakat. This research was conducted by taking samples of 55 respondents, namely Muslim UKM players in Medan City. This study uses a questionnaire as a data collection tool. Structural Equation Modeling-Partial Least Squares (SEM-PLS) which is used to analyze data, so that it can show the results of this study where there is no effect of understanding zakat accounting on the awareness of paying zakat, but there is a considerable influence on the level of religiosity on the awareness of the actors. businesses to want to spend their trade zakat
THE INFLUENCE OF THE IMPLEMENTATION OF PERFORMANCE-BASED BUDGET, INTERNAL GOVERNMENT CONTROL SYSTEM ON REGIONAL GOVERNMENT PERFORMANCE WITH ACCOUNTABILITY AS A MODERATING VARIABLE IN DELI SERDANG DISTRICT GOVERNMENT AGENCIES Widhayanti; Irfan; Dahrani
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

The purpose of this study is to analyze the effect of performance-based budgeting and local government internal control system practices in addressing government performance in the OPD of Deli Serdang district and to determine and analyze the impact of accountability to moderate the connection between performance-based budgeting and internal control. This research method uses quantitative methods. The population used in this study was program and planning staff personnel from the Deli Serdang Regency government. The analytical method used was structural equation modeling. The results of this study demonstrate that performance-based budgeting and internal control practices influence government performance and acountability can moderate the connection between performance-based budgeting and internal control. The results of this discovery are expected to provide insight and knowledge about the factors affecting local government performance. Furthermore, this study is expected to provide additional input and relevant evaluation material. Deli Serdang Regency Government Performance Evaluation and Future Guidelines.
Analisis Pengaruh Dana Pihak Ketiga (DPK) dan Non Performance Financing (NPF) Terhadap Profitabilitas dengan Tingkat Inflasi sebagai Variabel Moderating pada PT. BANK SUMUT Unit Usaha Syariah di Sumatera Utara Wilkin Dody Ginting; Irfan; Dahrani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i11.9695

Abstract

This study was conducted with the aim of testing and analyzing the effect of third party funds and Non Performance Financing on profitability moderated by the inflation rate directly and moderately. The population in this study were all branches of PT. Bank Sumut Sharia Business Unit in North Sumatra as many as 6 branch offices and samples using 6 branch offices for five years so that 30 data were obtained. This research approach uses associative research. Data collection techniques in this study use documentation techniques. and the analysis techniques used are multiple linear regression analysis, hypothesis testing, coefficient of determination and Moderated Regression Analysis using the Eviews 13 program. The results of the study indicate that third party funds partially affect profitability, Non Performance Financing does not affect profitability, Furthermore, the inflation rate does not moderate third party funds and Non Performance Financing on profitability at PT. Bank Sumut Sharia Business Unit in North Sumatra.
THE EFFECT OF THE APPLICATION OF ACCOUNTABILITY ACCOUNTING AND ORGANIZATIONAL COMMITMENT ON MANAGERIAL PERFORMANCE (Study on PT. Perkebunan Nusantara IV Regional I North Sumatra) Irfan; Meliasta Octria Lubis
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 3 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i3.2156

Abstract

This study aims to test and analyze the effect of responsibility accounting implementation and organizational commitment on managerial performance. In this study, the authors used an associative approach, and the primary data source was primary data. The data collection technique used is distributing questionnaires to 33 respondents who work at PT Perkebunan Nusantara IV Regional 1 SUMUT. The sampling technique used is the saturated sampling technique. The data analysis techniques used in this study are outer model analysis, inner model analysis, and hypothesis testing using Partial Least Square (PLS) software version 4.0. The results of this study indicate that (1) Accountability Accounting has a significant effect on Managerial Performance; (2) Organizational Commitment has a significant effect on Managerial Performance. The implications of this study illustrate that a strong integration between effective responsibility accounting and high organizational commitment will have a significant effect on improving managerial performance. PT Perkebunan Nusantara IV, as well as other companies that have similar characteristics, can benefit greatly by implementing these two elements optimally to achieve sustainable organizational success.
Co-Authors Adi Harianto Ahmad Irsan Ahmad Rasyid Daulay Dahrani Eka Nurmala Sari Fatiya Kamila Hanoum Laila Fajrin Manik Maya Sari Meliasta Octria Lubis Nurul Hikmah Rima Novita Sari Rini Ariyani Sri Mauliza Sri Wahyuni Br Ginting Sutan Amien Riyadi Siregar Syafrida Hani Widhayanti Widia Astuti Widia Astuty Widya Astuti Wilkin Dody Ginting Zaki Baginda Muhammad Amin