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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL MANAJEMEN MOTIVASI SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JOURNAL OF APPLIED BUSINESS ADMINISTRATION Journal of Education, Humaniora and Social Sciences (JEHSS) GERVASI: Jurnal Pengabdian kepada Masyarakat JAIM (Jurnal Abdi Masyarakat) Journal of Management and Business Innovations 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) Community Empowerment JURNAL MANAJEMEN AKUNTANSI (JUMSI) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Bisnis Mahasiswa Journal Research of Economics and Bussiness Transformasi: Journal of Economics and Business Management Jurnal Mahasiswa Akuntansi Samudra Jurnal Manajemen dan Ekonomi Kreatif Jurnal Manajemen Riset Inovasi Journal of Management and Social Sciences MIMBAR : Jurnal Sosial dan Pembangunan International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Mahasiswa Kreatif Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Jurnal Ekonomi, Manajemen, Akuntansi
Lubis, Nasrul Kahfi
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 Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Retribusi Daerah, Pajak Daerah Dan Pertumbuhan Ekonomi Terhadap Pendapatan Asli Daerah Kabupatem Aceh Timur Lia, Rauzahlia; Nasrul Kahfi Lubis; Iqlima Azhar
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 2 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i2.10142

Abstract

Pelaksanaan otonomi daerah merupakan wujud kemandirian dalam melaksanakan otonomi daerah tersebut dapayt dilihat dari penerimaan pendapatan daerah, retribusi daera, pajak daerah yang merupakan salah satu sumber pendapatan terbesar untuk meningkatkan pendapatan asli daerah. Penelitian ini bertutujuan untuk melihat seberapa pengaruhnya retribusi daerah, pajak daerah dan pertumbuhan ekonommi terhadap pendapatan asli daerah di kabupaten Aceh Timur tahun 2013-2022. Penelitian ini mengunakan teknik pengumpulan data melalui hasil pengolahan data, dokumentasi, yaitu data sekunder berupa laporan realisasi anggaran kabupaten Aceh Timur. Berdasarkan hasil pengolahan data mengunakan aplikasi spss, menunjukan bahwa (1) restribusi daearah dalam periode 2013-2022 berpengaruh signifikan terhadap pendapatan asli daearah dengan sig 0,042 <0,05.(2) pajak daerah dalam periode 2013-2022 berpengaruh tidak signifikan terhadap pendapatan asli daerah dengan sig 0,608 >0,05 (3) pertumbuhan ekonomi berpengaruh tidak signifikan terhadap pendapatan asli daerah dengan sig 0,077 >0,05
DETERMINAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI Abdil Alfaresi; Muhammad Fuad; Nasrul Kahfi Lubis; Meutia, Tuti
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 3 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i3.10484

Abstract

This study intends to discuss the effect of capital intensity, dividend payout ratio and financial distress on accounting conservatism of energy sector companies listed on the IDX. This research was conducted at Energy Sector Companies Listed on the Indonesia Stock Exchange (IDX) using secondary data obtained from published company financial reports. The data analysis method used is multiple linear regression and uses statistical tools, namely SPSS software. The results of this study indicate that Capital Intensity has a significant effect on Accounting Conservatism, Dividend Payout Ratio has a significant effect on Accounting Conservatism, Financial Distress has no significant effect on Accounting Conservatism and Capital Intensity, Dividend Payout Ratio and Financial Distress simultaneously have a significant effect on Accounting Conservatism.
Adaptation of The Creative Economy: Consumer Perception On Digital Transformation of Culinary SMEs In Langsa City Lubis, Nasrul Kahfi; Rosalina, Dhian; Zati, Muhammad Rizqi
MIMBAR : Jurnal Sosial dan Pembangunan Volume 39, No. 1, (June 2023) [Accredited Sinta 2, No 10/E/KPT/2019]
Publisher : UPT Publikasi Ilmiah (Universitas Islam Bandung)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/mimbar.v39i1.2095

Abstract

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.
Sharia Financing Making Decisions: Evaluation of Service and Regulatory Understanding Factors Lubis, Nurliza; Harahap, Ainul Yusna; Lubis, Nasrul Kahfi
Journal of Management and Business Innovations Volume: 05, Number: 02, 2023
Publisher : Management Department Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jombi.v5i02.19150

Abstract

This study aims to evaluate the factors that influence customer decisions in taking sharia financing, especially for customers who use Sharia Financing at Bank Aceh Syariah Kota Langsa Branch. The study population included 153 customers receiving subsidized mortgage housing from Bank Syariah Aceh Kota Langsa. Sampling was carried out using the purposive sampling method using the Slovin formula. Data were collected through the distribution of questionnaires to 60 respondents and analyzed using version 24 of the social science statistics package. This study used quantitative methods with multiple regression analysis. The results showed that service quality has a significant influence on customer decisions in taking Sharia KPR Subsidy financing at Bank Syariah Aceh. In addition, understanding of sharia regulations also has a significant impact on customers' decisions to make Sharia KPR Subsidy financing at Bank Syariah Aceh. The combination of service quality and regulatory understanding has a significant influence on lending decisions at Bank Aceh Syariah. The coefficient of determination test shows that service quality and regulatory understanding simultaneously have an influence of 74% on Sharia mortgage financing decisions, while the remaining 26% are influenced by other factors outside the framework of this study. This research provides a further understanding of the importance of service quality and regulatory understanding in shaping customer decisions related to sharia financing at Bank Aceh. Keywords:  Evaluation of Service, Regulatory Understanding Factors, Sharia Financing Making Decisions
Penilaian Kinerja dengan Menggunakan Konsep Balanced Scorecard Rezki Zurriah; Nasrul Kahfi Lubis; Isna Ardila; Nia Agustina
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10110

Abstract

This study aims to determine and analyze the performance assessment of PT. Bank SumutkcpPulo Brayan which is measured from a financial perspective, customer perspective, internal business process perspective, growth and learning perspective. Sampling in this study is to use a saturated sample selection (simple non random sampling). Data collection techniques in this study were interviews, questionnaires, and literature study, documentacion. The data analysis method used was descriptive qualitative analysis method. The results showed that the assessment of the performance of the PT. Bank SumutKcpPulo Brayan when measured from a financial perspective the results were very bad, the performance assessment of the PT. Bank SumutKcpPulo Brayan when measured from the customer's perspective was good, the performance assessment of the PT. Bank SumutKcpPulo Brayan when measured from the perspective of internal business processes are good, and the performance appraisal of the office of PT. Bank SumutKcpPulo Brayan when measured from a growth and learning perspective is good.
Pengaruh Persepsi Kemudahan Penggunaan, E-WOM, dan Content Marketing terhadap Keputusan Pembelian pada Brand Lokal secara Online Rahmadi, Muhammad Raihan Habibi; Ikhlash, Muhammad; Lubis, Nasrul Kahfi
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art10

Abstract

Penelitian ini bertujuan guna mencari tahu bagaimana brand image mampu mengukur pengaruh persepsi kemudahan penggunaan, electronic word of mouth dan content marketing terhadap keputusan pembelian. Penelitian ini menguji bagaimana keputusan pembelian terhadap brand lokal Indonesia secara online. Penelitian dilakukan terhadap 100 responden yaitu masyarakat Kota Batam yang pernah membeli produk maupun brand lokal secara online. Data dianalisis menggunakan alat bantu software SmartPLS 3.29. Hasil dari penelitian memperlihatkan bahwasanya persepsi kemudahan penggunaan mempunyai pengaruh terhadap keputusan pembelian, sedangkan secara langsung maupun tidak langsung melalui brand image tidak mempunyai pengaruh. Content marketing mempunyai pengaruh terhadap keputusan pembelian dan brand image, sedangkan melalui mediasi brand image tidak ditemukan pengaruh. Ewom tidak membawa pengaruh pada keputusan pembelian begitu juga media brand image tidak ditemukan pengaruh antara ewom pada keputusan pembelian, namun ditemukan pengaruh antara ewom terhadap brand image. Brand image tidak membawa pengaruh terhadap keputusan pembelian.
Pengaruh Kompetensi Pengguna, Teknologi Informasi Dan Implementasi SIPD Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kota Langsa Yulianda, Devia; Lubis, Nasrul Kahfi; Azhar, Iqlima
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3579

Abstract

The purpose of this study is to determine the effect of user competence, information technology and SIPD implementation on the quality of Langsa City government financial reports. The sample in this research is 60 respondents. Methods of data analysis using multiple linear regression analysis, t test, F test, and analysis of the coefficient of determination. The regression equation in this study is Y = 3.270 +0.197X1 + 0.157 X2 + 0.588X3. User competence has a positive and significant effect on the quality of the Langsa Municipal government's financial reports, where the t test obtains a sig t value. 0.027 <0.05. Information technology has a positive and significant effect on the quality of the Langsa Municipal government's financial reports, where the t test obtains a sig t value. 0.035 <0.05. The implementation of SIPD has a positive and significant effect on the quality of the financial reports of the Langsa City government, where the t test obtains a sig t value. 0.022 <0.05. User competence, information technology and SIPD implementation simultaneously have a positive and significant effect on the quality of the Langsa Municipal government's financial reports, where the F test obtained a sig F value. 0.000 < 0.05. From the test of the coefficient of determination it is known that user competence, information technology and SIPD implementation affect the quality of the Langsa Municipal government's financial reports by 51.7%, while the remaining 48.3% is influenced by other variables outside this research model.
Pengaruh Profitabilitas Struktur Modal Dan Keputusan Investasi Terhadap Nilai Perusahaan Pada Perusahaan Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Pratiwi, Dhea Oktavia; Lubis, Nasrul Kahfi; Salman, Muhammad
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3465

Abstract

This study aims to determine the effect of profitability, capital structure and profitability on firm value in food and beverage sector companies listed on the Indonesian stock exchange for the period 2011-2021. This type of research is quantitative. The research population is all companies that are members of food and beverage companies listed on the Indonesia Stock Exchange. The research sample was determined based on the sample selection technique, namely purposive sampling as many as 13 data from food and beverage companies. The data analysis method used is the classical assumption test such as normality test, heteroscedasticity test and autocorrelation test and hypothesis testing such as multiple linear regression test, t test, f test, and R2 test using SPSS as an analytical tool. Results. The multiple linear regression equation is Y = -3.326 + 22.854 X1 + 1.086 X2 + 0.175 X3. With a Fsign value of 0.0000 <0.05, it means that partially or simultaneously the profitability of capital structure and investment decisions have an effect on firm value. This simple study only uses three independent variables and is only proxied by one measurement on each variable.
Pengaruh Pemanfaataan Sistem Keuangan Desa, Kejelasan Sasaran Anggaran, Dan Kemampuan Pemanfaatan Teknologi Informasi Terhadap Keberhasilan Pengelolaan Dana Desa (Studi Pada Desa Se-Kecamatan Langsa Lama Kota Langsa) Saputra, Aldi; Lubis, Nasrul Kahfi; Junita, Afrah
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3619

Abstract

This study aims to determine the effect of using the village financial system, clarity of budget targets, and the ability to use information technology on the successful management of village funds. This research is a quantitative study using primary data types obtained from questionnaires and measured using a Likert scale. The population in this study used all villages in the Langsa Lama sub-district as village heads of 15 villages. The sampling technique used stratified random sampling. The sample criteria in this study were the village head, village secretary, village treasurer, and siskeudes operators in Langsa Lama District, totaling 60 people. The data analysis technique in this study used multiple linear regression analysis with the help of SPSS version 25. The results of this study indicate that the variable use of the village financial system has a positive and significant effect on the success of managing village funds, the variable clarity of budget targets has a positive and significant effect on success management of village funds, as well as the variable ability to use information technology has a positive and significant effect on the successful management of village funds. Based on the limitations in this study, it is recommended that future researchers who wish to examine the successful management of village funds add other variables related to the successful management of village funds, for example budget participation, competence of village officials and others. Conduct research in other areas or in different areas. More wider. Suggestions for each village government must increase the transparency of the use of the budget and in the preparation must include people who are components.
Pengaruh Alokasi Pajak Antar Periode, Return On Asset Dan Karakteristik Komite Audit Terhadap Kualitas Laba Pada Perusahaan Jasa Sektor Infrastruktur, Utilitas Dan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Pratiwi, Trisna Novrianti; Salman, Muhammad; Lubis, Nasrul Kahfi
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3467

Abstract

This study aims to determine the effect of tax allocation between periods, return on assets, and the characteristics of the audit Committee on the quality of earnings in the infrastructure, utilities and transportation sector service companies listed on the Indonesia Stock Exchange. The population in this study is infrastructure, utilities and transportation sector service companies listed on the Indonesia Stock Exchange in the period 2016-2020. Samples in this study were selected using purposive sampling method with the results of research samples as many as 18 companies. The method used in this study is multiple linear regression analysis using the application of SPSS (Statistical Package for Social Sciences) version 16. The results of this study indicate that simultaneous tax allocation between periods, Return on assets, and the characteristics of the Audit Committee have a significant effect on the quality of profit. Partially, the allocation of taxes between periods and Return on assets does not significantly affect the quality of profits. While the characteristics of the Audit Committee have a positive and significant effect on the quality of profit. Limitations in this study that researchers develop this study less than previous research. Lack of recent references and the latest theories used by researchers.
Co-Authors -, Athika Nuraliza Hanuma Abdil alfaresi Abdil Alfaresi Afrah Junita Agustina Nurul Fajriah Agustina Nurul Fajriah Ananda Intan Sari Andre Revaldo Anisa Asnidar Asnidar Azhar, Iqlima Dewi Rosa Indah Dewi Rosa Indah Dhian Rosalina, Dhian Diki Wahyudi Dona Friski Sinulingga Fazarila Fazarila Fiddini Alham Fitri Febriani Fitri Wahyuni Wulan Dari Girma, Abebe Gule Gusliandi, Farhan Halim, Muhammad Irsyad Harahap, Ainul Yusna Indah Suci Rahmadani Irazulfia Irwandi, Miladatul Husni Isna Ardila Karina Chairunnisa Kinanti Purnama Pasaribu Kristi Geovani Tumangger Lia, Rauzahlia Lolita Putri Susanti Siregar Lubis, Nurliza marnita, yenni ita Masriandi Maulia Safrina Maya Cantika Muhammad Alif Prayuda Muhammad Fauzan Isma Muhammad Firza Alpi, Muhammad Firza MUHAMMAD FUAD Muhammad Fuad Muhammad Ikhlash Muhammad Rizqi Zati, Muhammad Rizqi Muhammad Salman Muhammad Salman Muhammad Salman Murdhiani Murdhiani Murni, Mayang Nia Agustina Nurjannah Nurlaila Hanum Nurlina Nurlina Nurliza Lubis Pratama, Rafli Aditya Pratiwi, Dhea Oktavia Pratiwi, Trisna Novrianti Rahmadi, Muhammad Raihan Habibi Ramadhan, Puja Rizqy Ramansyah, Diki Rambis Kelia Lestari Br. Karosekali Karosekali Reza Maulana Rezki Zurriah Rima Melati Riska Armaya - Riska Saprita Rosna Dewi Rosna Dewi Safira Rizki Mawaddah Saparuddin Saputra, Aldi Seprianto Silva Humaira Sri Ertina Sumarni, Maya Syardiansah, Syardiansah Tri Aulia Tumangger, Afda Laris Tuti Meutia Yani Rizal Yanti, Widya Armayanti Tanjung Yenni Samri Juliati Nasution Yulianda, Devia Zefri Maulana Ziad Fahreja A