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All Journal JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen EKONOMIKA45 IIJSE
Yenni Samri Juliaty Nasution
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Library & Information Science

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Analisis Pernyataan Standar Akuntasi Zakat PSAK 109 pada Lembaga Amil Zakat Infak dan Sadaqah Muhammadiyah (Lazismu) Delima Nisa Harahap; Yenni Samri Juliaty Nasution
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

The purpose of this study is determine whether the accounting treatment of zakat in LAZISMU Medan city accordance with PSAK No. 109. This research is conducted to examine the financial statements prepared LAZISMU Medan city and to determine the application zakat, sadaqah and infaq accordance with PSAK No. 109 on Accounting for Zakat. The method used is descriptive approach and this type of data is qualitative. the results of this research concluded that LAZISMU Medan city have not fully implemented use PSAK No.109. in presenting the financial statements. because in PSAK No. 109, zakat accounting aims to regulate the recognition, measurement, presentation and disclosure of transactions zakat, infaq/ Sadaqah.
Analisis Pemahamaan dan Kesiapan Pengelola UMKM dalam Implementasi Laporan Keuangan Berbasis SAK EMKM (Studi Kasus UMKM di Kec Percut Sei Tuan) Muhammad Bahtiar Hutapea; Yenni Samri Juliaty Nasution; Arnida Wahyuni Lubis
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 2 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Penelitian ini bertujuan untuk mengetahui Sejauh mana pemahaman Pengelola UMKM dalam membuat atau menyususun suatu laporan keuangan sesuai dengan standart pelaporan yaitu sesuai dengan SAK EMKM. Penelitian yang digunakan tergolong penelitian deskriptif kualitatif karena menggambarkan pemahaman dan kesiapan pengelola UMKM dalam menerapkan SAK EMKM dalam hal ini khususnya UMKM di Kecamatan Percut Sei Tuan dalam membuat laporan keuangan berdasarkan SAK EMKM melalui pengumpulan, klasifikasi, dan analisis. Kemudian membandingkan data dengan teori khususnya teori SAK EMKM yang diterima. Penelitian deskriptif kualitatif merangkum subjek penelitian dengan menggunakan data yang sudah tersedia. Hasil penelitian ini menunjukkan bahwa dari hasil analisis pemahaman dan kesiapan pengelola UMKM Dalam Implementasi Lapiran Keuangan Berbasis SAK EMKM ( Studi Kasus UMKM di Kec Percut Sei Tuan ). Pengelola UMKM baik usaha mikro maupun kecil sudah mengenal dasar-dasar akuntansi. 51,01%. Tidak Paham dengan SAK EMKM yiatu Tingkat pengetahuan 56,43%. Berdasarkan indikator Kesadaran SAK EMKM dan infrastruktur pendukungnya. Hasilnya, hanya 20,1% responden yang bersedia, dengan 34,21% netral dan 35,71% mengetahui prinsip akuntansi untuk perusahaan kecil dan menengah (SAK EMKM)
Managing Zakat Funds Using the DEA Method: Baznas Sumut Efficiency Analysis Ferry Dermawan; Yenni Samri Juliaty Nasution; Hendra Harmain
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3874

Abstract

This study aims to determine the efficiency level of the North Sumatra National Amil Zakat Agency (BAZNAS) in managing zakat funds for the period 2018 to 2022 using the Data Envelopment Analysis (DEA) method with a production approach. The research method uses non-parametric quantitative and collects data by means of documentation. The type of data used is secondary data in the form of financial report data from BAZNAS North Sumatra for the period 2018 to 2022. There are two variables in this study, namely input and output variables. The input variables used are accumulated funds, fixed assets, managed assets, and amiil salaries. While the output variable consists of channeled funds and operational costs. This study uses 2 assumptions, namely Constant Return To Scale (CRS) and Variable Return to Scale (VRS). Based on the results of research conducted using the Data Envelopment Analysis (DEA) method, it was found that BAZNAS North Sumatra managed zakat for the 2018 to 2022 period: In 2018, 2019, and 2020 there were inefficiencies. that is, with numbers 90.29% (2018), 77.37% (2019), and 64.49% (2020). Inefficiency occurs because the actual value is not equal to the target value set by the DEA. Meanwhile, in 2021 and 2022 BAZNAS North Sumatra will be efficient. Because the actual value is the same as the target value determined by the DEA.
Analisis Pengelolaan Aset Tetap Studi Kasus DPRD Sumut Fajri Mustofa Akbar; Yenni Samri Juliaty Nasution
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 10 No. 1 (2022): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v10i1.994

Abstract

Fixed assets or assets are all goods purchased and obtained at the expense of the State Revenue and Expenditure Budget (APBN) or from other legitimate acquisitions, both current and non-current and their parts. This research is aimed at reviewing the fixed asset management system based on PSAK No. 7 regarding fixed assets. The purpose of this study was to determine the suitability of fixed asset management at the North Sumatra DPRD Office with PSAP No. 7. This research also uses a qualitative approach, information collection techniques are carried out by interviews and documentation. From the results of research conducted on the management of fixed assets at the North Sumatra DPRD Office, especially the field of accounting regarding recognition, measurement, disclosure is in accordance with Statement of Government Accounting Standards Number 7.
Co-Authors Arnida Wahyuni Lubis Delima Nisa Harahap Fajri Mustofa Akbar Ferry Dermawan Hendra Harmain Muhammad Bahtiar Hutapea