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All Journal CERMIN: Jurnal Penelitian RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Journal La Sociale AL-MULTAZIM : Jurnal Manajemen Bisnis Syariah el-Amwal J-EBI Jurnal Ekonomi dan Bisnis Islam Mutiara: Jurnal Penelitian dan Karya Ilmiah Student Research Journal Ulil Albab
Kusmilawaty Kusmilawaty
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS SISTEM PENGELOLAAN SURAT MASUK DAN SURAT KELUAR PADA BAGIAN EKONOMI DAN PEMBANGUNAN (STUDI KASUS DI KANTOR WALIKOTA MEDAN) Mega Hanipa Nasution; Kusmilawaty Kusmilawaty
CERMIN: Jurnal Penelitian Vol 6 No 1 (2022): JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/cermin_unars.v6i1.1664

Abstract

Pengelolaan surat merupakan tata kelola yang penting bagi suatu organisasi sebagai citra positif administrasi (pelayanan). Surat dalam sistem administrasi memiliki peran sentral sebagai “jantung” sebuah perkantoran (lembaga). Hal ini didasarkan pada peran surat yang tak tergantikan secara otomatis oleh kecanggihan teknologi, sebab ia berperan sebagai bukti “hitam di atas putih” terkait arsip dokumen kelembagaan. Penelitian ini bertujuan untuk menganalisa sistem pengelolaan surat masuk dan surat keluar pada bagian ekonomi dan pembangunan di kantor Walikota Medan. Penelitian ini menggunakan pendekatan kualitatif dengan metode analisis deskriptif. Pemerolehan data dilakukan dengan teknik wawancara, observasi, identifikasi, dan dokumentasi. Teknik analisis data peneliti lakukan dengan cara mengumpulkan surat masuk dan surat keluar per tahun 2021-2022, mengamati keabsahan surat dan arsip dokumen kantor Walikota Medan, menyaring berbagai keterangan tentang pencatatan dan pelaporan kantor Walikota Medan tahun 2021-2022, serta penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa sistem pengelolaan surat-menyurat di kantor Walikota Medan sudah kategori baik. Hal ini didasarkan pada tidak ada temuan kendala yang berarti dalam proses pelayanan administrasi di kantor tersebut, serta dibantu dengan fasilitas lengkap dan teknologi canggih, meliputi komputer, printer, mesin fax, filling cabinet (lemari arsip surat/dokumen), dan stempel tanda tangan pejabat pembuat komitmen. Kemudian, tata kelola arsip surat ini dibukukan dalam satu buku agenda. Sehingga, mudah dicek surat masuk dan surat keluar yang ada di kantor walikota Medan.
Analisis Penerapan Prinsip Akuntansi Syariah Pada Dinas Perindustrian, Energi Dan Sumber Daya Mineral Kabupaten Gayo Lues Ranti Oyana; Kusmilawaty Kusmilawaty
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 1: EBMA 2022
Publisher : Fakultas Ekonomi dan Bisnis Universita Labuhanbatu Sumatera Utara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i1.2991

Abstract

Theoretical and practical advances in Islamic accounting have been made in Indonesia. The Islamic finance industry includes Islamic banks, Islamic insurance companies, even Islamic stocks. However, in the non-financial sector, Islamic accounting is not widely practiced. In today's World, Islamic accounting is widely used because its principles consider not only the relationship of man to man, but also the relationship of man to God, man to man, and nature to nature. Aceh is one of the areas that adheres to strong Islamic law. Acehnese people uphold Islamic values in their lives, thus making aceh one of the privileged areas, where aceh can make local regulations based on Islamic law called Qanun aceh. Basically, aceh has applied many sharia accounting principles and systems to its local regulations, so that currently all financial institutions in aceh are sharia-based. According to Karim, the terminology definition of Sharia is “regulations and laws that have been outlined by Allah SWT, or have been outlined principally and charged to the Muslims to obey them, so that this Sharia is taken by Muslims as a liaison between them with Allah SWT and between them with humans.” (Karim, 2010). Aceh has a privilege that can make local regulations in accordance with Islamic law, should be able to apply the concept of Islamic government, where local government activities are carried out in accordance with the concept of Islamic law but not contrary to the legislation of the Indonesian government system, as well as Sharia governance signifies not violating international law and Human Rights.
Model Akuntansi Sederhana Bagi UMKM (Studi Kasus Pada Panglong Muslim Laut Dendang Percut Sei Tuan) Rapika Rapika; Kusmilawaty Kusmilawaty
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Publisher : Universitas Muhammadiyah Sumatera Utara

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

Abstract

The purpose of this service activity is to provide competency direction and understanding in determining and compiling income statements for UMKM at Muslim Panglong. This is carried out to help solve the problems faced by UMKM owners regarding their lack of understanding of accounting. Service activities are devoted to assisting in the preparation of income statements. The service program is carried out in several stages, starting with material presentation, practical simulation using the "accounting card book", and the last stage is stabilization through question and answer. Suggestions from this activity are the need for further training for the preparation of other financial statements such as cash flow statements and statements of financial position. The method used in this activity is qualitative research, with the research subject being Muslim Panglong
Pengaruh Harga, Produktivitas dan Tingkat Konsumsi terhadap Kesejahteraan Petani Sawit di Desa Tanjung Medan Indri Andini; Kusmilawaty Kusmilawaty; Budi Dharma
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 1 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i1.4780

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh harga, produktivitas dan tingkat konsumsi terhadap kesejahteraan petani sawit di Desa Tanjung Medan. Metode yang digunakan dalam penelitian ini yaitu kuantitatif deskriptif dengan teknik pengumpulan data berupa dokumentasi serta kuesioner, sedangkan jenis data pada penelitian ini yaitu data primer yang diperoleh langsung oleh peneliti dari sumbernya yakni berupa hasil kuesioner terhadap responden dan data sekunder yang diperoleh dari dokumen ataupun arsip yang terdapat pada kantor desa tanjung medan. Jumlah populasi pada penelitian ini yaitu sebanyak 1.750 orang petani sawit mandiri dengan jumlah sampel sebanyak 95 orang. Kemudian skala yang digunakan pada penelitian ini yaitu berupa skala likert dengan metode analisis data regresi linier berganda yang didukung oleh perangkat lunak IBM SPSS versi 25.0. Berdasarkan hasil penelitian dapat diketahui bahwa (1) Harga berpengaruh positif dan signifikan terhadap kesejahteraan petani sawit di Desa Tanjung Medan. (2) Produktivitas berpengaruh negatif dan tidak signifikan terhadap kesejahteraan petani sawit di Desa Tanjung Medan. (3) Tingkat konsumsi berpengaruh positif dan signifikan terhadap kesejahteraan petani sawit di Desa Tanjung Medan. (4) Harga, produktivitas dan tingkat konsumsi secara simultan memiliki pengaruh yang signifikan terhadap kesejahteraan petani sawit di Desa Tanjung Medan.
Analisis Pencegahan Money Laundering Melalui Know Your Customer Principles Terhadap Reputasi Dan Intregritas Perbankan Syariah (Pada Bank Aceh Syariah Kcp.Sutomo) Rizky Nabila Tanjung; Marliyah Marliyah; Kusmilawaty Kusmilawaty
el-Amwal Vol 6, No 2 (2023): September
Publisher : LPPM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/el-amwal.v6i2.12907

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pencegahan Money Laundering melalui Know Your Customer Principles pada Bank Aceh Kcp Sutomo serta menganalisis apa saja yang menjadi faktor penghambat dalam pencegahan money laundering pada bank tersebut sehingga Bank Aceh Kcp Sutomo mampu memberikan solusi penerapan Know Your Customer Principles yang efektif dalam mencegah transaksi nasabah yang mengarah dan terindikasi terhadap money laundering sehingga  reputasi serta integritas bank tetap terjaga. metode penelitian yang digunakan adalah kualitatif deskriptif. Pengumpulan data dilakukan dengan cara wawancara, observasi, dan dokumentasi. Data yang digunakan bersumber dari data primer yang bersumber dari lapangan dan data  sekunder yang bersumber dari kepustakaan. penelitian ini dilakukan di Jl.Sutomo No.Rt.02, Pandau Hilir, Kecamatan Medan Timur, Kota Medan, Sumatera Utara. Hasil penelitian ini menunjukkan bahwa Know Your Customer Principles merupakan cara yang cukup efektif dalam mencegah Money Laundering pada Bank Aceh Kcp Sutomo yang didalam penerapannya mecakup beberapa kebijakan diantaranya kebijakan pengorganisasian, identifikasi nasabah, pelaporan system dan pelaporan manual kepusat dan dengan membekali karyawan bank aceh dengan pelatihan -pelatihan pengenalan nasabah dIkarenakan masih ada kendala yang di hadapi dalam penerapannyan baik dari internal bank itu sendiri maupun berasal dari nasabahnya serta pencegahannya dengan mempelajari manajamen reputasi dan integritas Bank Aceh Kcp Sutomo.
Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) Dalam Penyusunan Laporan Keuangan Pada Istiqamah Store Di Lhkosemauwe Intan Fitri Panisa Harahap; Tuti Anggraini; Kusmilawaty Kusmilawaty
Student Research Journal Vol. 1 No. 5 (2023): Oktober : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/srjyappi.v1i5.693

Abstract

MSMEs have high potential for economic development, but this is not balanced by the quality of the MSMEs themselves. This can be seen from the lack of quality of recording and financial management which is not in accordance with applicable accounting standards, namely SAK EMKM. The purpose of this research is to determine the form of the Istiqamah Store financial report, to determine the application of SAK EMKM in preparing the Istiqamah Store financial report, and to determine the obstacles faced in preparing the SAK EMKM financial report. This research was conducted using qualitative methods with a descriptive approach. The location of this research was Lhoksemauwe. The data sources in this research are primary data and secondary data with data collection techniques namely observation, interviews and documentation and the data analysis techniques used are data collection, data reduction, data presentation and drawing conclusions. The results of the research show that Istiqamah Store has kept records and has prepared financial reports. The forms of financial reports made by Istiqamah Store are financial position reports and profit and loss reports. Istiqamah Store in recording and preparing financial reports is not yet in accordance with SAK EMKM, where it does not make notes to financial reports and the recognition, measurement and presentation of Istiqamah Store's financial reports is not fully in accordance with SAK EMKM. The obstacles faced are the owner's lack of knowledge of SAK EMKM, lack of human resources, not having an educational background in accounting and never having attended training related to preparing financial reports.
Analisis Sistem dan Prosedur Akuntansi Atas Penggunaan Dana Bantuan Operasional Sekolah Pada Sekolah Dasar Islam Manbaul Hidayah Kecamatan Kisaran Barat Kabupaten Asahan cindy shelina; Sri Sudiarti; Kusmilawaty Kusmilawaty
J-EBI: Jurnal Ekonomi Bisnis Islam Vol 2, No 02 (2023): J-EBI: JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : J-EBI (Jurnal Ekonomi Bisnis Islam)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57210/j-ebi.v2i02.272

Abstract

Penelitian ini bertujuan untuk mengetahui sistem dan prosedur akuntansi pada penggunaan Dana Bantuan Operasional Sekolah (BOS) pada Sekolah Dasar Islam Manbaul Hidayah.Jenis penelitian yang di pakaiialah jenis penelitian deskriptif dengan memakai metode pendekatan kualitatif.Subjek penelitian ini adalah Kepala Sekolah, bendahar dan para guru yang mengajar di Sekolah Dasar Islam Manbaul Hidayah di Kelurahan Bunut Barat Kecamatan Kisaran Barat Kabupaten Asahan.Objek penelitian ini yaitu Sistem dan prosedur akuntansi atas penggunaan Dana Bantuan Operasional Sekolah (BOS) di Sekolah Dasar Islam Manbaul Hidayah.Teknik pengumpulan data pada penelitian ini memakai metode observasi dan metode wawancara. Hasil penelitian pertama memperlihatkan bahwasannya sistem atas penggunaan dana Bantuan Operasional Sekolah (BOS) telah di terapkan pada Sekolah Dasar Islam Manbaul Hidayah. Hasil penelitian Keduamemperlihatkan bahwasannya prosedur akuntansi atas penggunaan Dana Bantuan Operasional Sekolah (BOS) sudah sesuai Hdenganpencatatanyang diberikan oleh Dinas Pusat.SD Islam Manbaul Hidayah menyesuaiakn perencanaan, pengelolaan, pembiyaan serta pengeluaran telah tepat dengan pedoman teknis pengelolaan yang sudah ditentukan oleh pemerintah daerah.
Analisis Mekanisme Pengendalian Internal Untuk Mewujudkan Akuntabilitas Dan Transparansi Pada Kantor Badan Kepegawaian Daerah Sumatera Utara Thiffany Agun Salfiana; Sri Sudiarti; Kusmilawaty Kusmilawaty
Mutiara : Jurnal Penelitian dan Karya Ilmiah Vol. 1 No. 5 (2023): Oktober: Mutiara : Jurnal Penelitian dan Karya Ilmiah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/mutiara.v1i5.493

Abstract

This research is to find out the Analysis of Internal Control Mechanisms to Realize Accountability and Transparency at the North Sumatra Regional Civil Service Agency Office. The method used in this research is descriptive method with qualitative research. The data collection technique used in this study was through direct visits to the subjects who were the source of the data by conducting observations, interviews and documentation. The interviews conducted were direct interviews with the Head of the General Affairs and Personnel Subdivision, and the Head of the Apparatus Performance Assessment and Award Evaluation Division at the North Sumatra Regional Civil Service Agency. The results of this study indicate that the internal control system implemented at the Regional Civil Service Agency of North Sumatra is very good with a performance achievement of 90% -100%. The internal control mechanism at the North Sumatra Regional Personnel Agency can realize accountability and transparency, the availability of information that can be accessed easily is and the accountability written in the Government Agency Performance Report is proof of the realization of accountability and transparency.
Investment Analysis at PT Asuransi Takaful Keluarga against Optimal Portfolio Selvia Selvia; Nur Ahmadi Bi Rahmani; Kusmilawaty Kusmilawaty
Journal La Sociale Vol. 5 No. 3 (2024): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v5i3.1166

Abstract

This article aims to determine the development of investment and which type of investment is optimal at PT Asuransi Takaful Keluarga. Qualitative and quantitative approaches are used in this research. The author in this case uses a linear program Excel solver maximizing returns to analyze investment development and analyze which type of investment is the most optimal at PT Asuransi Takaful Keluarga in 2020-2022. The investment tools used include mudarabah deposits, sukuk (Sharia Bonds), mutual funds, murabahah financing and stocks. The results of the analysis show that investment development has increased and decreased in each year and at PT Asuransi Takaful Keluarga has the optimal type of investment, namely Mudarabah deposits and sukuk.
Pengaruh Implementasi Sistem Informasi Akuntansi Dan Pengendalian Internal Terhadap Kinerja Pegawai Pada Direktorat Jenderal Pengawasan Sumber Daya Kelautan Dan Perikanan Hamimi Marha; Muhammad Arif; Kusmilawaty Kusmilawaty
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 11: Oktober 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i11.2374

Abstract

This research tries to understand how the performance of workers at the Directorate General of Marine and Fisheries Resources Supervision has changed after the implementation of internal controls and accounting information systems. The main method of collecting data in this quantitative research is through distributing questionnaires. In this study, which had 46 participants, a simple random selection procedure was used to select the sample. The techniques used to evaluate hypotheses include statistical tests (T, F, and R tests), multiple analysis tests, and conventional assumption tests of multicollinearity, heteroscedasticity, and normality. Utilizing SPSS Version 25, assisted data analysis. Based on the data classification findings, it appears that the choice of saving is simultaneously influenced by characteristics such as religion, education and ethical awareness. The accounting information system component (X1) which has a sig value of 0.003 is partially responsible for the positive and substantial influence on saving preferences. With a sign value of 0.000, the education component (X2) has a relevant impact and has a positive impact on savings preferences. The dependent component is close to 1 and the coefficient of determination (R2) is 0.660, this proves that the independent component and dependent component have a relevant correlation. The Accounting Information System component (X1) has a strong and beneficial impact on employee performance (Y) at the Directorate General of Marine and Fisheries Resources Supervision. The internal control component (X2) has a positive and relevant impact on employee performance (Y) at the Directorate General of Marine Resources and Fisheries Supervision.
Co-Authors Alda Amelia Siregar cindy shelina Dharma, Budi Hamimi Marha Indri Andini Intan Fitri Panisa Harahap M. Ihsan Fatwa Marliyah Mega Hanipa Nasution Muhammad Arif Nur Ahmadi Bi Rahmani Ranti Oyana Rapika Rapika Rizky Nabila Tanjung Selvia Selvia Sri Sudiarti Thiffany Agun Salfiana Tuti Anggraini