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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) Jurnal Ilmu Manajemen Profitability 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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Pengembangan Model Ekonomi Hijau Pascabencana melalui Integrasi Petani Padi dan Ibu Rumah Tangga Berbasis Pangan Lokal di Desa Pandan Sari, Aceh Tamiang Lubis, Nasrul Kahfi; Nurliza Lubis; Cut Gustiana
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2026)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v7i2.17809

Abstract

Program pengabdian kepada masyarakat ini bertujuan memperkuat pemulihan ekonomi dan ketahanan pangan desa pascabencana melalui pengembangan model ekonomi hijau berbasis integrasi petani padi dan ibu rumah tangga. Kegiatan dilaksanakan di Desa Pandan Sari, Kecamatan Manyak Payed, Kabupaten Aceh Tamiang, yang merupakan wilayah agraris rawan banjir. Metode pelaksanaan menggunakan pendekatan partisipatif melalui tahapan sosialisasi, pemetaan kebutuhan mitra, penerapan teknologi tepat guna, pendampingan manajemen usaha, serta monitoring dan evaluasi. Teknologi yang diterapkan meliputi solar dryer, moisture meter, mini rice milling unit, serta teknologi pengolahan pangan rumah tangga seperti mesin penepung beras, alat pengering pangan, dan vacuum sealer. Hasil kegiatan menunjukkan penurunan kehilangan hasil pascapanen, peningkatan kualitas gabah, serta terbentuknya usaha pangan rumah tangga berbasis beras lokal berupa tepung beras instan dan bubur energi. Selain itu, kemampuan manajemen usaha dan pencatatan keuangan kelompok mitra juga mengalami peningkatan. Program ini menunjukkan bahwa integrasi teknologi tepat guna dan pemberdayaan masyarakat mampu memperkuat sistem pangan desa serta mendukung pemulihan ekonomi masyarakat secara berkelanjutan.
Persepsi Mahasiswa Terhadap Faktor-Faktor Yang Berpengaruh Terhadap Kompetensi Dosen di Universitas Samudra Zati, Muhammad Rizqi; Rosalina, Dhian; Lubis, Nasrul Kahfi
JURNAL MANAJEMEN MOTIVASI Vol 16 No 2 (2020): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v16i2.2305

Abstract

Tujuan dari penelitian yang telah dilaksanakan saat ini adalah menganalisis faktor-faktor apa sajakah yang berpengaruh terhadap kompetensi dosen. Penelitian ini dilakukan di Universitas Samudra, Aceh. Sampel penelitian berjumlah dua ratus lima puluh orang mahasiswa yang mewakili dua puluh lima program studi. Metode penelitian yang digunakan pendekatan kuantitatif yakni analisis Confirmatory Factor Analysis. Hasil dari penelitian ini terdapat dua faktor yang berpengaruh terhadap kompetensi dosen yaitu: (1) Faktor satu terdiri: a) Mampu menyelesaikan perkuliahan dengan baik, b) Melakukan evaluasi perkuliahan dengan tepat, c) Materi perkuliahan sesuai dengan isu terkini, d) Mampu mengelola emosi, e) Bersikap bijaksana, f) Mampu menjadi teladan, g) Mampu berinovasi, h) Sosok religious, i) Kemampuan dosen berkomunikasi dengan baik, j) Kemampuan dosen menjalin relasi yang baik dengan mahasiswa, k) Menguasai teknologi informasi dalam proses perkuliahan, l) Mengikuti perkembangan teknologi informasi, m)Mendorong mahasiswa aktif menggunakan teknologi informasi, n) Mengajar dengan sistematis, 0) Materi kuliah dapat diterapkan dalam kehidupan sehari hari, p) Menjunjung tinggi kearifan lokal yang kemudian disebut faktor literasi digital, kemudian (2) faktor ke dua terdiri : a) Menggunakan hasil penelitian yang relevan dalam perkuliahan, b) Fokus dalam menyampaikan perkuliahan, yang kemudian disebut sebagai faktor sikap profesional.
Pengaruh Profitabilitas Struktur Modal Dan Keputusan Investasi Terhadap Nilai Perusahaan Pada Perusahaan Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Dhea Oktavia Pratiwi; Nasrul Kahfi Lubis; Muhammad Salman
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 Literasi Keuangan Dan Cognitive Style Terhadap Pengelolaan Keuangan Pada UMKM Dikota Langsa Maya Sumarni; Tuti Meutia; Nasrul Kahfi Lubis
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 2: 2023
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.
Pengaruh Kompetensi Pengguna, Teknologi Informasi Dan Implementasi SIPD Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kota Langsa Devia Yulianda; Nasrul Kahfi Lubis; Iqlima Azhar
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 5, No 2: 2024
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 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) Aldi Saputra; Nasrul Kahfi Lubis; Afrah Junita
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 2: 2023
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 Trisna Novrianti Pratiwi; Muhammad Salman; Nasrul Kahfi Lubis
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.
Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal Pemerintah Dan Aksesibilitas Laporan Pertanggungjawaban Keuangan Desa Terhadap Akuntabilitas Pengelolaan Dana Desa Afda Laris Tumangger; Afrah Junita; Nasrul Kahfi Lubis
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 Diki Ramansyah; Afrah Junita; Nasrul Kahfi Lubis
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.
Determinants of Financial Reporting Quality in Local Government Agencies: Evidence from Post-WTP Langsa City, Indonesia Rafli Aditya Pratama; Nasrul Kahfi Lubis; Nurliza Lubis
Journal of Management and Business Innovations Volume: 07, Number: 02, 2025
Publisher : Management Department Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jombi.v7i02.26703

Abstract

This study analyzes determinants from financial reporting information quality in Regional Government Organizations (OPD) of Langsa City, Indonesia. Despite consistently obtaining an Unqualified Opinion (WTP) from Audit Board of Indonesia, audit findings still reveal weaknesses in internal control and revenue management, indicating a gap between audit opinions and actual reporting quality at the operational level. This study detects this breach by examining the effects from human resource competence, internal control systems, and transparency. Utilizing a quantitative approach, data were accumulated from 72 financial officers across 36 OPDs and assessed utilizing multiple linear regression. The outcomes stipulate that human resource competence is the most influential determinant, while transparency shows a positive but marginal effect. Internal control systems exhibit a statistically significant yet very weak contribution. Simultaneously, all variables significantly affect financial reporting quality, although the explanatory power from model remains limited. The novelty from this study sits in demonstrating that WTP status does not necessarily reflect strong operational-level financial reporting quality. Policy implications emphasize improving accounting competencies, strengthening effective internal control implementation, and enhancing transparency to support more accountable local government financial reporting. Keywords: Financial Reporting Quality, Human Resource Competence, Internal Control System, Local Government, Transparency
Co-Authors -, Athika Nuraliza Hanuma Abdil Alfaresi Abdil alfaresi Afda Laris Tumangger 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 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 Miladatul Husni Irwandi 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 Sri Wulandari Rambe 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