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All Journal HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam JURNAL MANAJEMEN MOTIVASI Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Sains Sosio Humaniora Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Bisnis Net : Jurnal Ekonomi dan Bisnis ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Mahasiswa Akuntansi Samudra
Ainul Yusna Harahap
Fakultas Ekonomi, Universitas Samudra
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Pengaruh Alokasi Dana Desa Terhadap Kesejahteraan Masyarakat (Studi: Desa di Kecamatan Tamiang Hulu, Kabupaten Aceh Tamiang) Ainul Yusna Harahap
ARBITRASE: Journal of Economics and Accounting Vol. 1 No. 3 (2021): Maret 2021
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v1i3.196

Abstract

The objective of the research was to examine the Effect of Village Fund Allocation on Community Welfare. This research is using primary data with method of collecting data used was distributing questionnaires directly. Population in this research is the People in Tamiang Hulu Subdistrict, Alir Tani I Village, Alur Tani II, Pulau Tiga Plantation, Harum Sari and Wonosari. Statistical analysis used in this research is Multiple Linear Analysis using the help of SPSS (Statistical Package For The Social Science).The research method used is quantitative research. The results showed that the Allocation of Village Funds Has a Positive and Significant Effect on The Welfare of the Community.
Pengaruh Komitmen Organisasi dan Transparansi Terhadap Kualitas Penyusunan Anggaran Pendapatan dan Belanja Daerah Ainul Yusna Harahap; Syardiansah Syardiansah
Jurnal Sains Sosio Humaniora Vol. 5 No. 2 (2021): Volume 5, Nomor 2, Desember 2021
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v5i2.16532

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh komitmen organisasi dan tranparansi terhadap kualitas penyusunan anggaran pendapatan dan belanja daerah. Sampel dalam penelitian ini berjumlah 45 responden. Metode analisis data yang digunakan adalah analisis regresi linier berganda, uji hipotesis menggunakan Uji t, Uji F dan Uji Determinasi. Hasil penelitian secara parsial menunjukkan bahwa komitmen organisasi berpengaruh signifikan terhadap kualitas penyusunan APBD sedangkan transparansi tidak berpengaruh signifikan terhadap kualitas penyusunan APBD.komitmen organisadi dan transparansi secara simultan berpengaruh signifikan terhadap kualitas penyusunan APBD. Hasil koefisien determinasi diperoleh sebesar 0.342 atau 34,2% komitmen organisasi dan transparansi mempengaruhi kualitas penyusunan APBD dan sisanya sebesar 65,8% dipengaruhi oleh variabel lain.
PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN PEMANFAATAN SISTEM INFOMASI TERHADAP SISTEM PENGENDALIAN INTERNAL Ainul Yusna Harahap; Nurliza Lubis; Syardiansah Syardiansah
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 9 │ No. 1 │ 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/hf.v9i1.11199

Abstract

This study aims to determine the effect of the quality of human resources and the utilization of information systems on the internal control system in the Deli Serdang Regency OPD. Data were analyzed using multiple linear regression, reliability test, validity test, normality test, heteroscedasticity test, multicollinearity test, t test and F test. The results of multiple linear regression test obtained Y = 1.652 + 0.173X1 + 0.393X3. Based on the reliability and validity test, all data were declared valid and reliable. And the results of the normality, heteroscedasticity and multicollinearity tests of the data showed normal results, there was no heteroscedasticity and multicollinearity. While the results of the partial test (t test) indicate that the quality of human resources has no significant effect on the internal control system of OPD Deli Serdang Regency but the use of information systems has a significant effect on the internal control system of OPD Deli Serdang Regency. While the results of the simultaneous test (F test) of the quality of human resources and the use of information systems have a significant effect on the internal control system of OPD Deli Serdang Regency. And the results of the coefficient of determination test show that 23.30% of the variables of the quality of human resources and the utilization of information systems can explain the influence of the variables of the internal control system.
Pengaruh Pemahaman Teknologi Informasi dan Akuntansi Terhadap Komitmen Organisasi Dimoderasi Kualitas Sumber Daya Manusia Nurliza Lubis; Ainul Yusna Harahap; Syardiansah Syardiansah
JURNAL MANAJEMEN MOTIVASI Vol 18, No 1 (2022): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v18i1.3770

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman teknologi informasi dan akuntansi terhadap komitmen organisasi dengan kualitas sumber daya manusia sebagai variabel moderating. Sampel dalam penelitian ini berjumlah 46 responden. Metode analisis yang digunakan dalam penelitian ini, yaitu uji kualitas data, uji asumsi klasik, uji analisis regresi linier berganda, uji parsial, uji simultan, dan moderated regression analysis dengan bantuan SPSS versi 23. Hasil penelitian ini menyimpulkan bahwa secara parsial teknologi informasi memberikan pengaruh positif terhadap komitmen organisasi, sedangkan pemahaman akuntansi berpengaruh negatif dan tidak berhasil memberikan pengaruh yang signifikan terhadap komitmen organisasi. Serta hasil uji secara simultan teknologi informasi dan pemahaman akuntansi  secara bersama-sama berpengaruh terhadap komitmen organisasi. Sedangkan setelah dimoderasi oleh kualitas SDM hanya variabel teknologi informasi saja yang berpengaruh positif terhadap komitmen organisasi. Hal ini karena variabel moderasi berkontribusi sebagai pendukung pemahaman teknologi informasi, semakin berkualitas SDM suatu instansi maka semakin mampu dalam memahami perkembangan teknologi yang terus berkembang.  Sedangkan pemahaman akuntansi setelah dimoderasi oleh kualitas SDM, tidak berhasil memberikan pengaruh secara positif terhadap komitmen organisasi. Hal ini karena sintesis dari moderasi kualitas SDM masih belum sesuai dengan implementasi yang ada pada instansi, pemahaman akuntansi akan terlaksana dengan baik seiring terpenuhinya kriteria SDM yang sesuai dengan bidang tugas.
KECENDERUNGAN PENELITIAN PENGUNGKAPAN ISR PADA GOOGLE SCHOLAR TAHUN 2022 Rahmat Irfan; Muhammad Salman; Ainul Yusna Harahap; Rahmad Tantawi
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 3 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i3.7014

Abstract

Islamic Social Reporting (ISR) is the development of disclosure of social responsibility in accordance with sharia principles. This study uses content analysis of several articles that have been published in Googel Scholars throughout Indonesia in 2022, with the disclosure of Islamic Social Reporting (ISR) as the main focus. This study reveals the type of research with a quantitative approach with secondary data that is predominantly used by researchers who publish their journals on Google Scholar in 2022. Multiple linear regression tests and descriptive statistics are the instruments and data analysis methods most commonly used.
PENGARUH OPINI AUDITOR, GOOD CORPORATE GOVERNANCE DAN RETURN SAHAM TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BEI Shafwan Nur Rahmad Nasution; Tuti Meutia; Ainul Yusna Harahap
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 4 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i4.8410

Abstract

The purpose of this study was to determine the effect of auditor opinion, good corporate governance, and stock returns on financial performance. The approach used is quantitative, sample selection using purposive sampling technique from a total of 106 companies as a population, 13 companies in the financial sector were selected as research samples based on predetermined criteria. To analyze the data, multiple linear regression analysis was used. Data sources were obtained from secondary data from the Indonesia Stock Exchange and relevant research websites used as data sources, especially financial report data from 2012 to 2021. The findings of this study indicate that there is a significant influence of good corporate governance on financial performance. However, the auditor's opinion and stock returns were found to have no significant effect on financial performance, whereas simultaneously, auditor opinions, good corporate governance and stock returns had a significant effect on financial performance.
IMPLEMENTASI SISTEM CONVEYOR APARTEMENT PADA PETERNAK BURUNG PUYUH DI DESA PAYA BUJOK TUNONG Andri Yusman Persada; Juliati Juliati; Ainul Yusna Harahap; Suri Purnama Febri; Kartika Aprilia Putri; Herlina Putri Endah Sari; Teuku Fadlon Haser; Wahdaniah Wahdaniah
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 1 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i1.342-347

Abstract

Kegiatan pengabdian dilakukan kepada peternak puyuh di Desa Paya Bujok Tunong. Pengabdian ini bertujuan membantu mitra menyelesaikan masalah rutinitas pembersihan kotoran puyuh dan manajemen kandang. Kegiatan pengabdian terdiri dari beberapa kegiatan yaitu survey,  sosialisasi dan sharing session, pembuatan dan implementasi sistem conveyor apartement, serta evaluasi dan pendampingan. Manajemen kandang menjadi salah satu faktor yang mendukung keberhasilan beternak puyuh. Pembersihan kotoran puyuh dilakukan secara rutin agar tidak menimbulkan bau yang kurang sedap. Limbah kotoran puyuh memiliki bau yang lebih menyengat daripada kotoran sapi. Evaluasi dan pendampingan dilakukan secara rutin setiap dua minggu sekali selama 2 bulan semenjak kandang siap untuk digunakan. Setelah kegiatan ini selesai mitra memiliki pengetahuan dan keterampilan dalam implementasi sistem conveyor apartement. Rutinitas membersihkan kandang menjadi lebih cepat dan mudah. Selain itu, hasil produksi telur puyuh juga meningkat. Hasil tambahan dari penggunaan sistem conveyor apartement berupa pupuk kandang dari kotoran puyuh.
PENGARUH NILAI TAKSIRAN DAN BIAYA IJARAH TERHADAP KEPUTUSAN NASABAH DALAM MEMILIH PRODUK RAHN PADA PT. PEGADAIAN SYARIAH Nurliza Lubis; Ainul Yusna Harahap; Agustina Nurul Fajriah
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3852

Abstract

The research was conducted with the aim of determining the effect of the estimated value and cost of ijarah on customer decisions in choosing rahn products at PT Pegadaian Syariah. This type of research is quantitative, the source of data used is primary data. The pollulation and sample of this study were rahn customers at Pegadaian Sungai Liput which amounted to 1,949 and a sample of 96 respondents calculated based on the slovin formula. The data obtained were analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation models analyzed are multiple linear regression analysis, classical assumption test and hypothesis testing (T Test, F Test and Coefficient of Determination (R2). The results showed that partially the estimated value and cost of ijarah had a significant positive effect on the customer's decision in choosing rahn products. Simultaneously, all independent variables, namely estimated value and ijarah cost, together have a significant positive influence on the customer's decision in choosing rahn products.
Ketersediaan Fitur Sebagai Pemoderasi Pengaruh Persepsi Kepercayaan dan Persepsi Manfaat terhadap Penggunaan Digital Banking Nurliza Lubis; Ainul Yusna Harahap; Syardiansah Syardiansah
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 6, No 2 (2023): Journal of Education, Humaniora and Social Sciences (JEHSS), November
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v6i2.1920

Abstract

The discussion in this study is about customer perceptions of using digital banking after the COVID-19 pandemic. The implications of the research are the availability of features as a moderator of the influence of perceived trust and perceived benefits on the use of digital banking after the COVID-19 pandemic. The population used in this research were PT Bank Syariah Indonesia (Bank BSI) KCP Padang Bulan Medan customers. A total of 102 respondents were selected based on multivariate analysis. The data obtained were processed using SPSS 23. The research methods used were the Instrument Test, Classical Assumption Test, and Hypothesis Test. This research shows that perceptions of trust do not influence the use of digital banking after the Covid-19 pandemic. Meanwhile, perceived benefits influence digital banking after the Covid-19 pandemic. The availability of features also makes it easier to interact between trust and benefits of using digital banking after the Covid-19 pandemic. For further discussion, you can use an expanded research sample and explore other variables to assess customer perceptions of digital banking.
Implementasi Akuntansi Murabahah terhadap Pembiayaan Kepemilikan Rumah pada Perbankan Syariah Nurliza Lubis; Ainul Yusna Harahap; Fathia
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8879

Abstract

The purpose of this study is to find out how murabahah accounting is applied to Islamic banking, especially Bank Aceh Syariah Kota Kualasimpang. This study applies qualitative descriptive analysis. Data was collected through interviews with company employees and finance teams that handle homeownership financing, and documentation such as financial statements and literature. Qualitative descriptive analysis is used to analyze the data obtained. The results of the study show that Bank Aceh Syariah Kota Kualasimpang has not implemented murabahah accounting fully by the concept of Islamic accounting. In the results of the study, the bank did not set fines for customers who were late in paying financing, both when admitting and calculating fines. The limitation of this study is that the results are difficult to generalize broadly because the research is only based on research studies on one Islamic bank. So that the next researcher can add the amount of research to other Islamic banking so that the results of the research can be widely generalized.
Co-Authors Agustina Nurul Fajriah Andri Yusman Persada Fathia Herlina Putri Endah Sari Juliati Juliati Kartika Aprilia Putri Muhammad Salman Nurliza Lubis Rahmad Tantawi Rahmat Irfan Shafwan Nur Rahmad Nasution Suri Purnama Febri Syardiansah, Syardiansah Teuku Fadlon Haser Tuti Meutia Wahdaniah Wahyudi