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<![CDATA[DETERMINAN KREDIT MACET PADA BUMK DI KECAMATAN KUTAPANJANG KABUPATEN GAYO LUES ]]>
<![CDATA[Riska Armaya -]]>;
<![CDATA[Iqlima Azhar]]>;
<![CDATA[Nasrul kahfi Lubis]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 5 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v3i5.6317
<![CDATA[This study aims to determine the factors that affect bad loans at BUMK in Kutapanjang District, Gayo Lues Regency. The population of this research is the recipients of the BUMK savings and loan funds in the Kutapanjang sub-district. The sampling technique used purposive sampling method. Data collection was done by distributing questionnaires to 64 respondents. The data obtained were then analyzed using SPSS (Statistical Package for the Social Science). The research method used is a quantitative method. The results of this study indicate that business conditions have a positive and significant effect on BUMK bad loans, community income has a positive and significant effect on BUMK bad loans and community character has a positive and significant effect on BUMK bad loans in Kutapanjang District, Gayo Lues Regency. Based on the experience of researchers in this research process, there are several limitations in this study such as the number of research respondents who are not many so that they are still not sufficient to answer the actual situation and when collecting information and data through questionnaires there are some people who do not want to fill out the questionnaire. Then for further researchers it is recommended to add a few more variables such as the community's ability to manage the business, the firmness of the BUMK management]]>
<![CDATA[PENGARUH EFEKTIVITAS EFISIENSI DAN AKUNTABILITAS TERHADAP PENGELOLAAN BADAN USAHA MILIK GAMPONG (BUMG) (Studi Pada Kecamatan Kluet Tengah Kabupaten Aceh Selatan) ]]>
<![CDATA[Rima Melati]]>;
<![CDATA[Nasrul kahfi Lubis]]>;
<![CDATA[Nurlaila Hanum]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 5 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v3i5.6319
<![CDATA[This research was carried out in order to understand how much influence Effectiveness, Efficiency and Accountability had on the Management of Gampong-Owned Enterprises (BUMG) (a case study in Kluet Tengah District, South Aceh Regency). The population taken in this study are villages that have Gampong-Owned Enterprises (BUMG) as many as 11 villages. The sampling technique used is purposive sampling, purposive sampling is the determination of a sample based on the size used to determine something. To collect data, it was done by distributing questionnaires in the form of questions to 55 respondents and then the data obtained were analyzed using SPSS (Statistical Program for Social Science). The type of data used in this study is quantitative data and analyzed using multiple linear regression. The results in this study indicate that effectiveness has a positive and significant effect on the management of Gampong-Owned Enterprises (BUMG), efficiency also has a positive and significant effect on the management of Gampong-Owned Enterprises (BUMG), and accountability has a positive and significant effect on the management of BUMG.]]>
<![CDATA[PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, KEMAMPUAN PERSONAL DAN PARTISIPASI MANAJEMEN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI ]]>
<![CDATA[Rambis Kelia Lestari Br. Karosekali Karosekali]]>;
<![CDATA[Afrah Junita]]>;
<![CDATA[Nasrul Kahfi Lubis]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 6 (2022) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v3i6.6456
<![CDATA[This study aims to determine the effect of Information Technology Sophistication, Personal Ability and Management Participation on the Effectiveness of Accounting Information Systems at PT. Perkebunan Nusantara I Langsa). The population in this study is all parts of the field of work at PT. Perkebunan Nusantara I Langsa using SAP ERP. The sampling technique used the Proportionate Stratified Random Sampling method, data collection was carried out by distributing questionnaires to 79 respondents with criteria who were familiar with using the system and related to the system. The data analysis method uses Multiple Linear Regression (multiple regression analysis). The results of this study indicate that the sophistication of information technology has a significant effect on the effectiveness of accounting information systems, personal abilities have no significant effect on the effectiveness of accounting information systems and management participation has a significant effect on the effectiveness of accounting information systems. Based on the experience of researchers in the research process, there are several limitations in this study, such as the number of research respondents who are less, there are only 8 fields of work and the object of research is only one company so that it is still not enough to answer the actual situation and when collecting information and data through questionnaires. there are some employees who do not want to fill out the questionnaire. Other weaknesses experienced and become several factors that must be considered again for further researchers in order to improve their research by adding several more variables such as the perception variable about ease of use in order to further increase the effectiveness of the accounting information system.]]>
<![CDATA[DETERMINAN BANTUAN LANGSUNG TUNAI (BLT) DI MASA PANDEMI COVID – 19 DI MODERASI OLEH PENDUDUK MISKIN ( STUDI KASUS DI KECAMATAN SEI BINGAI ) ]]>
<![CDATA[Sri Ertina]]>;
<![CDATA[Afrah Junita]]>;
<![CDATA[Nasrul Kahfi Lubis]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v4i1.6622
<![CDATA[With this research we can find out the effect of accountability on the management and allocation of village funds on direct cash assistance during the Covid-19 pandemic with the poor as moderators. Purposive sampling technique was used in this study, this technique is sampling with certain considerations and criteria, while the method used in this study is a quantitative method with primary and secondary data and data collection is done by questionnaires, interviews and observation. The phenomenon that occurs in this study is the lack of responsibility of village officials in providing direct cash assistance, meaning that the incoming funds are not the same as the outgoing funds and the receipt of the assistance is not on target. This study shows the following results that management accountability has a negative but significant effect on direct cash assistance. Allocation of village funds has a positive and significant effect on direct cash assistance. The poor have a significant and positive effect on direct cash assistance. The poor can moderate the management Accountability for Direct Aid. Poor residents can moderate the allocation of village funds to direct cash assistance. Poor residents can moderate Accountability for management and allocation of village funds simultaneously affects direct cash assistance in Sei Bingai District]]>
<![CDATA[DETERMINAN KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN TEKNOLOGI INFORMASI SEBAGAI PEMODERASI DI KOTA SIBOLGA ]]>
<![CDATA[Kinanti Purnama Pasaribu]]>;
<![CDATA[Afrah Junita]]>;
<![CDATA[Nasrul Kahfi Lubis]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v4i1.6655
<![CDATA[With this research, we can find out the effect of the application of accrual basis SAP and HR capacity on the quality of local government financial reporting and information technology as a moderating variable in Sibolga City. Saturated sampling is used as a method that makes research easier and faster where the entire population is used as a sample. The number of samples in this study were 30 SKPD and data collection was carried out using a questionnaire. Based on the results of the study, the regression equation Y = 25.786 -4.404 X1 + 4.405 X2 + 0.421 M + 0.119 X1. M -0.111 X2.M + e in this equation there is a regression coefficient that is -0.111, this explains that there is a negative influence between HR capacity and information technology as a moderating variable which means that if HR Capacity with Information Technology as a moderating variable decreases, the quality of financial reporting local government will decrease by 0.111. The phenomenon studied is that several problems were found in the preparation of LKPD which were not in accordance with the SAP regarding the transfer of budget functions in the Sibolga city financial reports for the 2020 fiscal year. The results of the study show that one by one both the application of accrual-based government accounting standards and HR capacity affect the quality of local government financial reporting, with the use of information technology can strengthen the influence between the application of accrual-based SAP, and HR capacity on the quality of regional government financial reporting. Overall, the existence of Information Technology can strengthen the influence between the application of accrual basis SAP and HR Capacity on the quality of PEMDA financial reporting.]]>
<![CDATA[Perancangan Standar Operasional Prosedur Laporan Penjualan Pada Perusahaan Manufaktur di Kota Batam ]]>
<![CDATA[Muhammad Ikhlash]]>;
<![CDATA[Nasrul Kahfi Lubis]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i1.7747
<![CDATA[The purpose of this study was to design a standard operating procedure for recording sales reports at a manufacturing company in Batam City. The method used in this research is descriptive method. Data collection was carried out using observation techniques, interviews, and documentation. The results of the study concluded that the company which was the object of research required a standard operating procedure as a guide for employees in carrying out work. The results of this study also produced a standard operating procedure for sales reports which were divided into two, namely daily sales reports and monthly sales reports]]>
<![CDATA[Adaptation of The Creative Economy: Consumer Perception On Digital Transformation of Culinary SMEs In Langsa City ]]>
<![CDATA[Dhian Rosalina]]>;
<![CDATA[Nasrul Kahfi Lubis]]>;
<![CDATA[Muhammad Rizqi Zati]]>
<![CDATA[ MIMBAR : Jurnal Sosial dan Pembangunan Volume 39, No. 1, (Juni 2023) [Accredited Sinta 2] No 10/E/KPT/2019] ]]>
Publisher : <![CDATA[UPT Publikasi Ilmiah (Universitas Islam Bandung) ]]>
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DOI: 10.29313/mimbar.v39i1.2095
<![CDATA[Digitalization is a must to maintain business consistency In the era of pandemics and technological advance. The culinary sector in Langsa City continues to grow, with a wide market ranging from students, students, and households, to industry causing several culinary destinations such as traditional and modern cafes to gain public interest. This study aims to analyze 1) How to adapt the digital transformation of SMEs in the culinary sub-sector in Langsa City, and 2) How is the creativity of the culinary sub-sector actors in the digital transformation adaptation period. This research method was descriptive and quantitative. The respondents of this research are one hundred people who are culinary consumers of Langsa city. Two aspects were measured in the research: digital transformation and innovation carried out by culinary SMEs. The results show that the Culinary SMEs in Langsa City has adapted to digital transformation in their business well. Culinary SMEs show that they have been innovating and being creative in the products offered. Product innovations ranging from taste, packaging, size, and so on are considered quite good and competitive, this shows that SMEs can adapt to compete in the culinary subsector]]>
<![CDATA[THE EFFECT OF LEADERSHIP STYLE AND WORK MOTIVATION ON FINANCIAL PERFORMANCE AT PTPN 1 LANGSA CITY ]]>
<![CDATA[Nasrul Kahfi Lubis]]>
<![CDATA[ International Journal of Economic, Technology and Social Sciences (Injects) Vol. 1 No. 2 (2020): October 2020 ]]>
Publisher : <![CDATA[CERED Indonesia Institute ]]>
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DOI: 10.53695/injects.v1i1.145
<![CDATA[This research aims to find out the influence of leadership style and work motivation on financial performance at PTPN 1 Kota Langsa. The sample used amounted to 84 respondents. The data analysis methods used are multiple linear regression analysis, and hypothesis proof using t test, F test, and determination coefficient analysis. Multiple linear regression analysis results obtained Y = 1.549 + 0.191X1 + 0.258X2. Adjusted R Square value is 0.664 or when percentage is 66.4%. This shows the variable leadership style and work motivation affects the financial performance at PTPN 1 Langsa City by 66.4%, while the rest by 33.6% (100% - 66.4%) influenced by other variables not studied in this study. T test results obtained that the variable leadership style and work motivation significantly affect the financial performance of PTPN I Langsa City. F test results obtained leadership style and work motivation significantly affect the financial performance of PTPN I Langsa City.]]>
<![CDATA[Penerapan Akuntansi Zakat Dan Infaq/Sedekah (PSAK 109) Pada Baitul Mal Kota Langsa ]]>
<![CDATA[Rosna Dewi]]>;
<![CDATA[Nasrul Kahfi Lubis]]>;
<![CDATA[Muhammad Salman]]>
<![CDATA[ Jurnal Mahasiswa Kreatif Vol. 1 No. 4 (2023): Juli : Jurnal Mahasiswa Kreatif ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jmk-widyakarya.v1i4.705
<![CDATA[This research was conducted in Baitul Mal Kota Langsa. This study aims to analyze how the application of accounting applied by Baitul Mal Kota Langsa is in accordance with PSAK No. 109. The analysis method in this study uses qualitative methods with data collection methods through interviews and documentation. The results of this study show that the application of Zakat and Infaq / Alms Accounting (Psak 109) in Baitul Mal Kota Langsa is not in accordance with the statement of Financial Accounting Standards (PSAK) Number 109 concerning Accounting for zakat and Infaq / alms which uses all components of financial statements, but Baitul Mal Kota Langsa, amil has separated between Zakat Funds and Infaq / Alms Funds in recording financial statements but the financial statements are still traditional.]]>
<![CDATA[PENGARUH PARTISIPASI, SASARAN DAN PENEKANAN ANGGARAN TERHADAP KESENJANGAN ANGGARAN (STUDI PADA OPD KOTA LANGSA) ]]>
<![CDATA[Riska Saprita]]>;
<![CDATA[Nurlina]]>;
<![CDATA[Nasrul kahfi Lubis]]>
<![CDATA[ Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 4 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra ]]>
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DOI: 10.33059/jmas.v4i4.8369
<![CDATA[The purpose of this study is to determine the effect of participation, targets and budget emphasis on budget gaps in OPD Langsa City. The sample in this study amounted to 90 respondents. The data analysis method uses multiple linear regression analysis, and the tests used are the t test, F test and the coefficient of determination test. The results of the study show that budget participation has a significant effect on the budget gap in Langsa City OPD, budget targets have no significant effect on budget gaps in Langsa City OPD, budget emphasis has a significant effect on budget gaps in Langsa City OPD, participation, targets and budget emphasis simultaneously have an effect significantly to the budget gap in OPD Langsa City]]>
