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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL MANAJEMEN MOTIVASI SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Journal of Education, Humaniora and Social Sciences (JEHSS) GERVASI: Jurnal Pengabdian kepada Masyarakat JAIM (Jurnal Abdi Masyarakat) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal Reglement & Society (IJRS) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Jurnal Mahasiswa Akuntansi Samudra Journal of Management and Social Sciences MIMBAR : Jurnal Sosial dan Pembangunan International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Mahasiswa Kreatif
Lubis, Nasrul Kahfi
Akuntansi, Fakultas Ekonomi Universitas Samudra
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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DETERMINAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Pada OPD Kabupaten Aceh Tamiang) Maulia Safrina; Afrah Junita; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 5 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i5.8363

Abstract

The research was conducted with the aim of knowing the effect of accounting information systems, unethical behavior and compensation on the performance accountability of study government agencies in regional apparatus organizations in Aceh Tamiang Regency. The data used is primary data sourced from research respondents as many as 60 respondents from 30 regional apparatus organizations. Methods of data analysis using quantitative methods with analysis of multiple linear regression equations, test the coefficient of determination (R2) and test the hypothesis (t test and F test). The research results obtained Y = 1.981 + 0.646X1 - 0.366X2 + 0.399X3, a constant of 1.981 is the performance accountability of government agencies before being influenced by accounting information systems, unethical behavior and compensation. The regression coefficient of the variable accounting information system and compensation has a positive effect on the performance accountability of government agencies while unethical behavior has a negative effect on the performance accountability of local government agencies. The test results for the coefficient of determination (R2) of 71.9% accounting information systems, unethical behavior and compensation can explain the performance accountability variables of government agencies, while the remaining 28.1% is influenced by other variables not examined. The results of the partial t test of accounting information systems, unethical behavior and compensation are significant to the performance accountability of government agencies. The results of the simultaneous F test of accounting information systems, unethical behavior and compensation are significant to the performance accountability of government agencies.
Determinan Pengelolaan Keuangan pada Usaha Mikro Kecil dan Menengah di Kota Langsa Muhammad Alif Prayuda; Muhammad Salman; Nasrul Kahfi Lubis
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.v6i2.1949

Abstract

This article aims to analyze the influence of information technology, business experience, and competence on financial management in Micro, Small, and Medium Enterprises (MSMEs) in Langsa City. A total of 30 respondents, who are MSME entrepreneurs on Teuku Umar Street in Langsa City, were selected as the research sample. The data were analyzed using multiple linear regression, t-test, F-test, and the coefficient of determination. The research results yielded the following regression equation: Y = 0.888 + 0.318X1 + 0.272 X2 + 0.274 X3. The findings indicate that when information technology, business experience, and competence are considered constant, financial management reaches a value of 0.888. Furthermore, all three independent variables collectively have a significant positive impact on financial management, with an Adjusted R Square value of 0.713. This means that approximately 71.3% of the variation in financial management is explained by the tested variables: information technology, business experience, and competence, while about 28.7% is attributed to other factors not covered in this article. The results of partial hypothesis testing indicate that information technology, business experience, and competence individually have a significant influence on the financial management of MSMEs in Langsa City. The F-test also suggests that all three variables simultaneously have a significant impact on the financial management of MSMEs in Langsa City.
MENINGKATKAN PROFESIONALISME PETANI DESA SIMPANG PEUT MELALUI PELATIHAN MENAJEMEN KEUANGAN USAHA Muhammad Rizqi Zati; Dhian Rosalina; Nasrul Kahfi Lubis
Jurnal Abdi Masyarakat Vol. 7 No. 2 (2024): Jurnal Abdi Masyarakat Mei 2024
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v7i2.5024

Abstract

Memahami konsep pengelolaan keuangan adalah kunci untuk membuat keputusan yang tepat dalam penggunaan dan penyaluran dana yang dimiliki oleh petani. Mitra kegiatan ini adalah kelompok petani Berdikari yang berada di Desa Simpang Peut, Kabupaten Aceh Timur. Urgensi dari kegiatan ini adalah petani tidak memiliki dan mengelola catatan keuangan dengan baik dan benar, sehingga petani tidak mengetahui berapa modal yang dimiliki serta posisi keuangan usaha. Tujuan kegiatan ini adalah: a) Petani memiliki pengetahuan dalam mengelola keuangan yang benar, b) Petani mempunyai pengetahuan akan produk keuangan yang sesuai dengan usaha tani yang dikelola, c) Petani memiliki ketrampilan dalam mengelola keuangan dengan baik dan mampu membuat pembukuan sederhana. Hasilnya melalui pre dan post test sepuluh dari dua puluh anggota mitra memahami konsep manajemen keuangan. Dari monitoring sepuluh dari dua puluh petani telah mempraktikkan pencatatan keuangan usaha
Co-Authors Afrah Junita Agustina Nurul Fajriah Ananda Intan Sari Andre Revaldo Dewi Rosa Indah Dewi Rosa Indah Dhian Rosalina, Dhian Diki Wahyudi Fazarila Fazarila Fiddini Alham Fitri Febriani Fitri Wahyuni Wulan Dari Iqlima Azhar Karina Chairunnisa Kinanti Purnama Pasaribu marnita, yenni ita Maulia Safrina Maya Cantika Muhammad Alif Prayuda Muhammad Fauzan Isma Muhammad Firza Alpi, Muhammad Firza Muhammad Ikhlash Muhammad Rizqi Zati, Muhammad Rizqi Muhammad Salman Murdhiani Murdhiani Nurlaila Hanum Nurlina Nurlina Ramadhan, Puja Rizqy Rambis Kelia Lestari Br. Karosekali Karosekali Rima Melati Riska Armaya - Riska Saprita Rosna Dewi Seprianto Sri Ertina Tuti Meutia Yani Rizal Zefri Maulana Ziad Fahreja A