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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) BERNAS: Jurnal Pengabdian Kepada Masyarakat 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 Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Jurnal Ekonomi, Manajemen, Akuntansi
Lubis, Nasrul Kahfi
Universitas Samudra
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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.
The Influence of Public Asset Management Effectiveness, Digitalization and Transparency on Fiscal Sustainability: An International Literature Review Lubis, Nurliza; Lubis, Nasrul Kahfi; Syardiansah, Syardiansah; Girma, Abebe Gule
Journal of Management and Business Innovations Volume: 06, Number: 02, 2024
Publisher : Management Department Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jombi.v6i02.25046

Abstract

This study aims to analyze the influence of public asset management effectiveness, digitalization, and fiscal transparency on fiscal sustainability through an international literature review. Employing a Systematic Literature Review (SLR) and bibliometric analysis using VOSviewer and Harzing’s Publish or Perish software, this research examines 56 publications from 2015 to 2025. The findings reveal that each variable has a significant positive impact on fiscal sustainability. More importantly, the integration of all three creates synergistic effects that enhance fiscal efficiency, accountability, and predictive budgeting capacity. Country cases such as South Korea, Estonia, and Indonesia illustrate that the success of reform depends on institutional readiness, digital system interoperability, and strong political commitment to transparency. This study contributes to strengthening tech-enabled fiscal governance and opens new pathways for sustainable fiscal policy research, particularly in developing countries.Keywords: Digitalization, Fiscal Sustainability, Fiscal Transparency, Public Asset Management, Public Financial Governance.
SYSTEMATIC LITERATUR REVIEW: PENGARUH LITERASI KEUANGAN, KOMPETENSI SUMBER DAYA MANUSIA DAN EFEKTIVITAS PENGGUNAAN BPUM TERHADAP KINERJA UMKM Indah Suci Rahmadani; Tuti Meutia; Nasrul Kahfi Lubis
Jurnal Manajemen Riset Inovasi Vol. 1 No. 1 (2023): Januari: Jurnal Manajemen Riset Inovasi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1014.488 KB) | DOI: 10.55606/mri.v1i1.643

Abstract

Tujuan dari systematic literature riview ini adalah untuk mengetahui pengaruh literasi keuangan, kompetensi sumber daya manusia dan efektivitas penggunaan BPUM terhadap kinerja UMKM. Metode penulisan artikel systematic literatur review ini adalah dengan metode library search yang bersumber dari media online seperti google schoolar, mendeley dan media akademik lainnya. Hasil systematic literature riview ini adalah 1) Literasi Keuangan berpengaruh terhadap Kinerja UMKM; 2) Kompetensi Sumber Daya Manusia berpengaruh terhadap kinerja UMKM; 3) Efektivitas Penggunaan BPUM berpengaruh terhadap Kinerja UMKM.
PENGARUH TRANSPARANSI, AKUNTABILITAS DAN PERAN PERANGKAT DESA TERHADAP PENGELOLAAN KEUANGAN DESA (STUDI DI KECAMATAN TINADA, KABUPATEN PAKPAK BHARAT SUMATERA UTARA) Kristi Geovani Tumangger; Salman, Muhammad; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 5 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i5.12987

Abstract

This study aims to determine the effect of transparency, accountability and the role of village officials on village financial management in Tinada sub-district, Pakpak Bharat district. The sample in this study amounted to 36 respondents. The data analysis method used multiple linear regression analysis, t-test, F-test, and coefficient of determination test. The regression equation in this study is Y = 0.951 - 0.495X1 + 0.211X2 + 1.003X3. Transparency has a significant effect on the financial management of the study village in Tinada sub-district, Pakpak Bharat district, where the t-value sig is 0.000 <0.05. Accountability has a significant effect on the financial management of the study village in Tinada sub-district, Pakpak Bharat district, where the t-value sig is 0.035 <0.05. The role of village officials has a significant effect on the financial management of the study village in Tinada sub-district, Pakpak Bharat district, where the t-value sig is 0.000 <0.05. Transparency, accountability, and the role of village officials simultaneously significantly influenced the financial management of the study village in Tinada sub-district, Pakpak Bharat Regency, with an F-value of 0.000 <0.05. The coefficient of determination test revealed that transparency, accountability, and the role of village officials influenced the financial management of the study village in Tinada sub-district, Pakpak Bharat Regency by 89.2%, while the remaining 10.8% was influenced by factors outside the research model. Keywords: Transparency, Accountability, Role of Village Officials, Village Financial Management
Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal Pemerintah Dan Aksesibilitas Laporan Pertanggungjawaban Keuangan Desa Terhadap Akuntabilitas Pengelolaan Dana Desa Tumangger, Afda Laris; Junita, Afrah; Lubis, Nasrul Kahfi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.11377

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi aparatur desa, sistem pengendalian internal dan laporan pertanggung jawaban keuangan desa terhadap akuntabilitas pengelolaan dana desa di Kecamatan Langsa Lama Kota Langsa. Jumlah sampel dalam penelitian ini sebanyak 60 responden. Data yang diperoleh dianalisis dengan menggunakan program SPSS (Statistical Product and Service Solutions). Metode analisis data yang digunakan yaitu analisis regresi linier berganda, uji t, uji F dan uji koefisien determinasi. Persamaan regresi yang diperoleh dalam penelitian ini yaitu Y = 10,049 + 0,214X1 + 0,507X2 + 0,248X3. Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan Kompetensi aparatur desa, Sistem pengendalian internal pemerintah, Aksesibilitas laporan pertanggung jawaban keuangan desa berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa.Temuan ini mengungkapkan bahwa Kompetensi aparatur desa, sistem pengendalian internal pemerintah, dan aksesibilitas laporan pertanggung jawaban keuangan desa mempengaruhi akuntabilitas pengelolaan dana desa sebesar 66,2%, sedangkan sisanya 33,8% dipengaruhi oleh variabel lain di luar model penelitian ini.
Determinan Efektivitas Penggunaan Sistem Keuangan Desa Dengan Peran Pendamping Sebagai Pemoderasi Ramansyah, Diki; Junita, Afrah; Lubis, Nasrul Kahfi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.11645

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Self Efficacy dan Pemahaman Regulasi terhadap Efektivitas Penggunaan Sistem Keuangan Desa dengan Peran Pendamping sebagai Pemoderasi pada desa di Kecamatan Karang Baru Kabupaten Aceh Tamiang. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data yang didapat dari kuesioner dan diukur dengan menggunakan skala likert, populasi dalam penelitian ini yaitu seluruh aparatur desa yang ada di kecamatan karang baru. hasil penelitian ini menunjukkan bahwa self efficacy berpengaruh positif dan signifikan terhadap efektivitas penggunaan siskeudes, pemahaman regulasi berpengaruh positif dan signifikan terhadap efektivitas penggunaan siskeudes, peran pendamping desa berpengaruh positif dan signifikan terhadap efektivitas penggunaan siskeudes, self efficacy yang dimoderasi oleh peran pendamping desa tidak memiliki pengaruh terhadap efektivitas penggunaan siskeudes, pemahaman regulasi yang dimoderasi oleh peran pendamping desa tidak memiliki pengaruh terhadap efektivitas penggunaan siskeudes.
PENGARUH CURRENT RATIO (CR), NET PROFIT MARGIN (NPM) DAN RETURN ON ASSET (ROA) TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2020-2020 Diki Wahyudi; Afrah Junita; Nasrul Kahfi Lubis
Jurnal of Management and Social Sciences Vol. 1 No. 1 (2023): Januari : Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v1i1.68

Abstract

This study aims to determine the effect of Current Ratio, Net Profit Margin, and Return On Assets on stock prices at Food and Beverage Companies listed on the Indonesian Stock Exchange in 2020-2020. The data analysis method used is multiple linear regression analysis, t test, F test, and analysis of the coefficient of determination. From the data analysis, the regression equation Y = 6.518 + 0.773X1 + 0.519X2 + 0.620X3 is obtained. Current Ratio has a positive and significant effect on stock prices in food and beverage sector companies listed on the Indonesia Stock Exchange. Net Profit Margin has a positive and significant effect on stock prices in food and beverage sector companies listed on the Indonesia Stock Exchange. Return On Assets has a positive and significant effect on stock prices in food and beverage sector companies listed on the Indonesia Stock Exchange. Current Ratio, Net Profit Margin, and Return On Assets simultaneously have a positive and significant effect on stock prices in food and beverage sector companies listed on the Indonesia Stock Exchange. From the analysis of the coefficient of determination it is known that the Current Ratio, Net Profit Margin, and Return On Assets affect the stock prices of companies in the food and beverage sector by 72.4%, while the remaining 27.6% is influenced by other variables outside this research model.
MENINGKATKAN PROFESIONALISME PETANI DESA SIMPANG PEUT MELALUI PELATIHAN MENAJEMEN KEUANGAN USAHA Zati, Muhammad Rizqi; Rosalina, Dhian; Lubis, Nasrul Kahfi
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 -, Athika Nuraliza Hanuma Abdil Alfaresi Abdil alfaresi Afda Laris Tumangger Afrah Junita Afrah Junita Agustina Nurul Fajriah Agustina Nurul Fajriah Aldi Saputra Ananda Intan Sari Andre Revaldo Anisa Asnidar Asnidar Azhar, Iqlima Cut Gustiana Devia Yulianda Dewi Rosa Indah Dewi Rosa Indah Dhea Oktavia Pratiwi Dhian Rosalina, Dhian Diki Ramansyah 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 Maya Sumarni 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 Murdhiani Murdhiani Murni, Mayang Nia Agustina Nurjannah Nurlaila Hanum Nurlina Nurlina Nurliza Lubis Rafli Aditya Pratama 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 Seprianto Silva Humaira Sri Ertina Syardiansah, Syardiansah Tri Aulia Trisna Novrianti Pratiwi Tumangger, Afda Laris Tuti Meutia Yani Rizal Yanti, Widya Armayanti Tanjung Yenni Samri Juliati Nasution Zefri Maulana Ziad Fahreja A