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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 Literasi Keuangan Dan Cognitive Style Terhadap Pengelolaan Keuangan Pada UMKM Dikota Langsa Sumarni, Maya; Meutia, Tuti; 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.v3i2.3639

Abstract

This study aims to determine the effect of financial literacy and cognitive style on financial management in UMKM in Langsa City. The population of this study is all UMKM business actors in Langsa City, totaling 23,079 UMKM. The sampling technique uses the Stratified Sampling method where all UMKM actors are the sample. Data collection was carried out by distributing questionnaires to 100 respondents. The data obtained were then analyzed using SPSS (Statistical Package for the Social Sciences). The results of the research simultaneously show that financial variables and cognitive style together have a significant influence on UMKM financial management in Langsa City. While partially the financial literacy variable has no positive and significant effect on financial management of UMKM in Langsa City. And the cognitive style variable also has no positive and significant effect on financial management for UMKM in Langsa City. Finally, financial literacy and cognitive style together have a positive and significant effect on financial management for UMKM in Langsa City.
DETERMINAN NILAI PERUSAHAAN PADA PT ANTAM, TBK Irwandi, Miladatul Husni; Nasrul Kahfi Lubis; Mayang Murni
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 5 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i5.10822

Abstract

This study aims to determine the influence of Corporate Social Responsibility (CSR) Disclosure, Company Size, and Profitability on Company Value at PT. Antam Tbk. The object of this research is PT Antam Tbk. The sampling technique used is saturated sampling. The data collection method is based on the company's historical data, namely the financial data audited by PT. Antam Tbk, which is listed on the Indonesia Stock Exchange (IDX) for the period 2009-2023. The data analysis method used in this research is multiple linear regression analysis using SPSS software. The results of this study show that the variable of Corporate Social Responsibility (CSR), company size and profitability disclosure has a positive and significant effect on the company value at PT. Antam Tbk. Simultaneously, the disclosure of corporate social responsibility (CSR), company size, and profitability have a significant effect on the company value at PT. Antam Tbk. Limitations in this study include a research period that is too long so that there is missing and incomplete data which ultimately affects the analysis and generalization of findings. based on these limitations, it can be suggested to conduct a comparative study or shorten the research period.
EFEKTIVITAS BLT DANA DESA DENGAN AKUNTABILITAS SEBAGAI PEMODERASI DI KABUPATEN ACEH TAMIANG -, Athika Nuraliza Hanuma; Iqlima Azhar; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 4 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i4.10911

Abstract

This research aims to determine the influence of human resource competence and community participation on the effectiveness of village fund BLT with accountability as a moderating variable. This type of research uses quantitative, the data source in this research uses primary data. The population and sample for this research are 16 villages in the Rantau sub-district. The samples taken in this research were 48 village fund BLT managers selected from each village in Rantau sub-district. This research uses a saturated sample, namely a sampling technique when the entire population is used as a sample. The data obtained was analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation models analyzed are multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of this research are: (1) Human resource competency has an influence significant to the effectiveness of village fund BLT, (2) Community participation has no significant effect on the effectiveness of village fund BLT,(3) Accountability has a significant effect on the effectiveness of village fund BLT, (4) Accountability can moderating the influence of human resource competence on BLT effectiveness village funds, (5) Accountability cannot moderate the influence of participation community towards the effectiveness of village fund BLT, (6) Simultaneous accountability or together they can moderate the influence of human resource competence and community participation in the effectiveness of fillage fund BLT. The limitation of this research is that it only used 48 respondents, which actually still does not describe the actual situation. Suggestions for future researchers are that they can add respondents and other independent variables such as budget participation variables.
Penerapan Good Corporate Governance Terhadap Kinerja Keuangan Pada Perbankan Syariah Yang Terdaftar Di Pasar Modal Syariah Safira Rizki Mawaddah; Muhammad Salman; Nasrul Kahfi Lubis
Jurnal Manajemen dan Ekonomi Kreatif Vol. 1 No. 4 (2023): Oktober : Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v1i4.235

Abstract

This research aims to determine the influence of Good Corporate Governance on the financial performance of sharia banking listed on the Sharia Capital Market or the Indonesian Stock Exchange (BEI) for the 2016-2020 period. In this study, a purposive sampling technique was used in sampling so that a sample of 11 sharia banking companies was obtained. The type of data used in this research is secondary data which is then assisted by using the SPSS application to carry out data analysis techniques. And in measuring financial performance using Return On Assets (ROA). The results of this research can be concluded that Institutional Ownership has a significant effect on the financial performance of Islamic banking based on multiple linear analysis tests. The results also show that the Independent Board of Commissioners has a significant influence on the financial performance of sharia banking. And the audit committee also has a significant influence on the financial performance of sharia banking. The limitations of the research are the limited information published by sharia banking so that some of the population cannot be used as research samples and the research period is relatively short, namely only 5 years so that the research carried out by researchers does not reflect the long-term condition of the company and the data obtained is still not optimal. Suggestions for future researchers are to take a longer research period so that the data obtained can be more optimal.
KECENDERUNGAN PENELITIAN MINAT ZAKAT DI JURNAL GOOGLE SCHOLAR TAHUN 2022 Tri Aulia; Muhammad Salman; Nasrul Kahfi Lubis
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i1.98

Abstract

Minat merupakan suatu aspek psikologis yang mempunyai pengaruh cukup besar terhadap perilaku, ketaatan, dan sumber motivasi yang akan mengarahkan seseorang melakukan apa yang mereka lakukan (Husein, 2011). Semakin tinggi minat seorang muzakki untuk membayar zakat maka besar peluang bagi pemerintah untuk mempercepat pemberantasan kemiskinan dengan menyalurkan dana zakat kepada mustahiq untuk meningkatkan perekonomian. Kajian ini menggunakan analisis isi terhadap sejumlah jurnal yang dipublikasikan di Googel Scholar di tahun 2022dengan meningkatkan minat zakat sebagai fokus utama kajian. Studi saat ini mengungkapkan bahwa dalamsatu tahun terakhir, jumlah publikasi terhadap minat dalam berzakat meningkat. Dan sebagian besar peneliti dilakukan oleh mahasiswa S1.
The Influence of Socio-Economic Factors on Public Interest in Cash Waq Lubis, Nasrul Kahfi; Azhar, Iqlima
Journal of Applied Business Administration Vol 8 No 2 (2024): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v8i2.9900

Abstract

This study aims to analyze the influence of socio-economic factors on public interest in cash waqf participation in Indonesia. Using primary data from a national survey of 500 respondents, multiple linear regression analysis was conducted to examine the relationship between socio-economic variables and interest in cash waqf. The dependent variable is public interest in cash waqf, measured on a Likert scale (1-5), while the independent variables include income, education level, age, knowledge of cash waqf, trust in waqf institutions, and location (urban vs. rural). The results show that income (β = 0.250, p < 0.01), knowledge of cash waqf (β = 0.380, p < 0.01), and trust in waqf institutions (β = 0.180, p < 0.05) have a significant positive effect on interest in cash waqf. In contrast, age has a significant negative effect (β = -0.120, p < 0.05), indicating that younger individuals are more interested in cash waqf. Location also plays a significant role, with urban residents showing higher interest than rural residents (β = 0.150, p < 0.05). However, education level does not significantly influence interest in cash waqf (p = 0.230). The regression model explains 58% of the variation in interest in cash waqf (R² = 0.580). These findings suggest that increasing public knowledge, building trust in waqf institutions, and targeting younger and urban populations can enhance participation in cash waqf. This study provides practical recommendations for policymakers and waqf institutions to promote cash waqf as a tool for sustainable social finance.
DETERMINAN KINERJA PENGELOLAAN KEUANGAN DESA DI KECAMATAN BANDAR PUSAKA KABUPATEN ACEH TAMIANG Anisa; Iqlima Azhar; Nasrul Kahfi Lubis; Nurjannah
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 2 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i2.10916

Abstract

This study aims to determine the effect of leadership style, village apparatus competence, and transparency on village financial management performance in villages in Bandar Pusaka District, Aceh Tamiang Regency. This study uses quantitative methods using data obtained from questionnaires, the population in this study were all villages in Bandar Pusaka sub-district, involving 60 respondents from all villages. this study uses multiple linear regression analysis and the data is processed using the SPSS application. The results of this study indicate that leadership style, apparatus competence and transparency have a significant positive effect on village financial management performance, both partially and simultaneously. This research has several limitations that need to be recognised. Firstly, the scope of the study is limited, so the results may not be generalisable to other kecamatan or kabupaten with different characteristics. In addition, the quantitative approach used does not reveal other qualitative dynamics or factors that could provide a deeper understanding of village financial management behaviour. Future research is recommended to expand the study area so that the results are more representative for a wider regional context. In addition, it is recommended to add other variables to the research model to provide a more comprehensive picture of the factors that influence village financial management performance. The use of mixed methods can also be considered to explore qualitative information that can enrich quantitative analysis, resulting in more in-depth and applicable findings for the development of village governance.
DETERMINAN BELANJA DAERAH DI KOTA LANGSA Reza Maulana; Nasrul Kahfi Lubis; Meutia, Tuti
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 6 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i6.11277

Abstract

This study was conducted with the aim of determining the effect of population variables, General Allocation Fund and Special Allocation Fund on regional spending in Langsa City from 2003 to 2017. The data used are population data from 2003 to 2017 obtained from the Langsa City Central Statistics Agency and data on General Allocation Fund, Special Allocation Fund and Regional Spending obtained from the Langsa City Regional Financial Management Agency from 2003 to 2017. The data analysis method used in this study is multiple linear regression equations, the hypothesis test used in this study is the partial test (t test), simultaneous test (F test) and determinant coefficient (R2). The results of the t-test show that the number of residents has a significant effect on regional spending in Langsa City, the results of the t-test show that the General Allocation Fund (DAU) has a significant effect on regional spending in Langsa City, and the results of the t-test show that the Special Allocation Fund (DAK) has a significant effect on regional spending in Langsa City. The results of the F-test show that the Number of Residents, General Allocation Fund (DAU) and Special Allocation Fund (DAK) have a simultaneous effect on regional spending in Langsa City and the value of the determination coefficient (R2) is obtained at 0.984 or 98.4% which is influenced by the Number of Residents, General Allocation Fund and Special Allocation Fund while the remaining 1.6% is influenced by variables not included in this study.
Pengaruh Pengungkapan Corporate Social Responsibility (CSR), Ukuran Perusahaan, dan Profitabilitas Terhadap Nilai Perusahaan Pada PT ANTAM Tbk Irwandi, Miladatul Husni; Lubis, Nasrul Kahfi; Murni, Mayang
Journal Research of Economic and Bussiness Vol. 4 No. 01 (2025): Januari 2025
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v4i01.1067

Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR) Disclosure, Firm Size, and Profitability on Firm Value at PT. Antam Tbk. The type of data in this study uses quantitative data with the population in this study being PT Antam Tbk. The sampling technique uses the saturated sampling method. The data collection method comes from the company's historical data, namely financial data that has been audited by the company PT. Antam Tbk which is listed on the IDX in the period 2009-2023. The data analysis method used in this study is multiple linear regression analysis by operating SPSS (Statistical Package for the Social Science) Software. The results of this study indicate that the Corporate Social Responsibility (CSR) disclosure variable has a positive and significant effect on firm value at PT. Antam Tbk, the firm size variable has a positive and significant effect on firm value at PT. Antam Tbk, the profitability variable has a positive and significant effect on rirm value at PT. Antam Tbk, simultaneously Corporate Social Responsibility (CSR) disclosure, firm size, and profitability have a significant effect on firm value at PT. Antam Tbk. Keywords: Corporate Social Responsibility (CSR) Disclosure, Firm Size, Profitability, Firm Value
Analisis Efektivitas Realisasi Penerimaan Zakat, Infaq dan Sedekah (ZIS) Badan Baitul Mal Kota Langsa Yenni Samri Juliati Nasution; Agustina Nurul Fajriah; Azhar, Iqlima; Nasrul Kahfi Lubis
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i1.11851

Abstract

This research aims to determine the effectiveness and growth of Zakat, infaq and Shodaqah collected by Baitul mal Langsa City. This research uses secondary data from the 2014-2023 Langsa City Regional Government Financial Report, with a quantitative approach and analyzed descriptively. The results of this research found that the collection of Zakat, Infaq and Shodaqah for nine years in Langsa City was effective in 2014-2022, and in 2023 Zakai, infaq and shodaqah collection will not be effective. On average, Ziswaf's budget growth for the 2014-2023 period is 19%. Ziswaf realization growth averaged 13%. Ziswaf's budget growth and realization during 2014-2023 could not be balanced with growth in realization. This research analyzes descriptively using secondary data obtained from the Langsa City Baitul Mal Agency so that the specific research results still have not solved the problem regarding the ineffectiveness of ZISWAF growth, so it is recommended for further research to use a questionnaire as an analysis tool that is distributed to related parties managing ZISWAF.
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