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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Iqtisaduna Jurnal Akuntansi dan Keuangan Gemilang: Jurnal Manajemen dan Akuntansi Populer: Jurnal Penelitian Mahasiswa Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Kendali Akuntansi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa Jurnal Akuntan Publik Riset Ilmu Manajemen Bisnis dan Akuntansi Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Journal of Islamic Economics and Finance Moneter : Jurnal Ekonomi dan Keuangan
Arnida Wahyuni Lubis
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Pengaruh Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan pada Dinas Sosial Provinsi Sumatera Utara Dimas Syahputra; Arnida Wahyuni Lubis
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian internal terhadap kualitas laporan keuangan Dinas Sosial Provinsi Sumatera Utara, Metode penelitian menggunakan metode pendekatan kuantitatif. Hasil penelitian diolah dengan SPSS.23 for windows. Analisis yang digunakan menggunakan analisis regresi sederhana Ŷ = 9.080 + 0,748 x. Berdasarkan hasil analisis dapat ditarik hasil uji t diperoleh t hitung (7.120) > t table (2.4671) dengan nilai signifikan sebesar 0,000 < 0,05 artinya adanya pengaruh signifikan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan pada Dinas Sosial Provinsi Sumatera Utara
Implementasi Penyaluran Bantuan Covid-19 oleh Dinas Sosial Kota Meda kepada Masyarakat Kota Medan Muhammad Al Giffary; Arnida Wahyuni Lubis
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Penelitian inibertujuan untuk mengetahui Implementasi Penyaluran Bantuan Covid 19 oleh Dinas Sosial Kota Medan Kepada Masyarakat Kota Medan.Metode yang digunakan dalam penelitian ini ialah menggunakan metode deksriptif dengan pendekatan kualitatif.Teknik pengumpulan data yaitu menggunakan hasil wawancara, observasi, dokumentasi.Teknik analisa data peneliti menggunakan teknik analisa data kualitatif.Sumber data dalam penelitian adalah pegawai Dinas Sosial Kota Medan. Hasil dari penelitian menjelaskan Peran pemerintah khususnya Dinas Sosial Kota Medan dalam Penanganan Bantuan Sosial sangat dibutuhkan oleh masyarakat dalam menghadapi bencana Covid-19 ini. Penyaluran Bantuan Sosial covid di kota medan telah terlaksanan cukup baik walaupun terdapat hambatan dalam pelaksanaannya. Untuk kedepannya dalam mengambil kriteria-kriteria penerima manfaat Bantuan Sosial ini harus lebih selektif lagi, agar tidak terjadi nepotisme dan kecemburuan sosial yang terjadi di masyarakat serta adanya dukungan penuh dari masyarakat untuk mengurangi terjadinya virus covid 19.
Analisis Pemahamaan dan Kesiapan Pengelola UMKM dalam Implementasi Laporan Keuangan Berbasis SAK EMKM (Studi Kasus UMKM di Kec Percut Sei Tuan) Muhammad Bahtiar Hutapea; Yenni Samri Juliaty Nasution; Arnida Wahyuni Lubis
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 2 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Penelitian ini bertujuan untuk mengetahui Sejauh mana pemahaman Pengelola UMKM dalam membuat atau menyususun suatu laporan keuangan sesuai dengan standart pelaporan yaitu sesuai dengan SAK EMKM. Penelitian yang digunakan tergolong penelitian deskriptif kualitatif karena menggambarkan pemahaman dan kesiapan pengelola UMKM dalam menerapkan SAK EMKM dalam hal ini khususnya UMKM di Kecamatan Percut Sei Tuan dalam membuat laporan keuangan berdasarkan SAK EMKM melalui pengumpulan, klasifikasi, dan analisis. Kemudian membandingkan data dengan teori khususnya teori SAK EMKM yang diterima. Penelitian deskriptif kualitatif merangkum subjek penelitian dengan menggunakan data yang sudah tersedia. Hasil penelitian ini menunjukkan bahwa dari hasil analisis pemahaman dan kesiapan pengelola UMKM Dalam Implementasi Lapiran Keuangan Berbasis SAK EMKM ( Studi Kasus UMKM di Kec Percut Sei Tuan ). Pengelola UMKM baik usaha mikro maupun kecil sudah mengenal dasar-dasar akuntansi. 51,01%. Tidak Paham dengan SAK EMKM yiatu Tingkat pengetahuan 56,43%. Berdasarkan indikator Kesadaran SAK EMKM dan infrastruktur pendukungnya. Hasilnya, hanya 20,1% responden yang bersedia, dengan 34,21% netral dan 35,71% mengetahui prinsip akuntansi untuk perusahaan kecil dan menengah (SAK EMKM)
Analisis Efektivitas Sistem Informasi Akuntansi Penggajian Karyawan Pada PT. Perkebunan Nusantara III Kebun Bandar Selamat Siti Nur Adillah; Arnida Wahyuni Lubis
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 3 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i3.20402

Abstract

Abstract This research aims to analyze the effectiveness of the employee payroll accounting information system at PT. Perkebunan Nusantara III Bandar Selamat. This type of research is descriptive research with a qualitative approach. Data collection in research uses observation, interviews and documentation. The research results show that the functions or parts involved in the procedures used in payroll are good, each procedure will be checked for correctness and suitability before proceeding to the next payroll procedure. The documents used are good in supporting payroll at PT. Perkebunan Nusantara III because it already uses a computer-based payroll system.
Analisis Penerapan Sistem Informasi Akuntansi di Kantor Walikota Pematang Siantar Harudini Nizar Situmorang; Arnida Wahyuni Lubis
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 1 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i1.987

Abstract

The aim of this research is to study and understand how the Accounting Information System (AIS) is implemented at the Pematang Siantar City Hall. This research is included in the type of descriptive research using a qualitative approach. Researchers obtained research results, namely that the application of the accounting information system in the Pematang Siantar City Hall environment, including the use of the Regional Financial Management Information System (SIMDA), has been implemented but there are still several obstacles or constraints in the implementation process. The obstacles that researchers found were Human Resources (HR) which were still considered less reliable in operating the SIMDA Finance application, not yet integrated into all online Village Work Units (SKPD) and the absence of an Order (SK) from the Mayor of Pematang Siantar regarding the formation of a SIMDA financial management group. . From the research results, it can be concluded that the implementation of SIA in the form of a regional financial management information system (FIMS) is already underway, but there are several obstacles or limitations that need to be overcome so that it can be realized or implemented. Implementation of Financial SIMDA can run optimally and according to plan. Factors that support the implementation of SIMDA are communication, attitudes/predispositions, and bureaucratic structure. The slowing factor is human resources. The quality of information produced by SIMDA sponsors is understandable, relevant, reliable and comparable.
Analisis Penerapan PSAK 105 Dalam Transaksi Pembiayaan Mudharabah Pada Studi BMT Mandiri Abadi Syariah Kecamatan Medan Denai Kota Medan Ofrahaza Siregar; Tuti Anggraini; Arnida Wahyuni Lubis
Jurnal Iqtisaduna Vol.10 No.1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v10i1.48062

Abstract

Institutions like Islamic cooperatives, Islamic pawnshops, and Baitul Maal Wa Tamwil (BMT) are garnering public attention. As an Islamic financial institution, BMT collects community funds and redistributes them through financing and loans to boost the regional economy. This study aims to understand the implementation of mudharabah financing and the application of its characteristics, recognition, measurement, presentation, and disclosure according to PSAKNo.105 at BMT Mandiri Abadi Syariah. The study collects data from interviews and documentation on accounting practices in mudharabah financing at BMT Mandiri Abadi Syariah using a qualitative descriptive approach based on PSAK105. The study's findings reveal that: 1) The recognition of mudharabah financing at BMT Mandiri Abadi Syariah needs to be fully compliant with regulations due to inadequate record-keeping when customers delay payments. 2) The measurement of mudharabah financing is deemed appropriate, utilizing cash-based recording upon receipt of payments. 3) The presentation of mudharabah in financial statements needs to be revised, failing to reflect actual values. 4) The disclosure of mudharabah is accurate, providing relevant information about transactions as required. 5) While the recognition, measurement, and disclosure of mudharabah transactions align with PSAK 105 regarding measurement and disclosure, there are still issues with recognition and presentation, needing to adhere to standards fully.
Analisis Sistem Informasi Akuntansi Pendapatan Penerimaan Kas Listrik Prabayar Pada PT Ajamu Faadhilah Agung Liza Mutia; Arnida Wahyuni Lubis
Jurnal Riset Akuntansi Vol. 1 No. 4 (2023): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i4.842

Abstract

This research aims to determine the accounting information system process regarding cash receipts from new prepaid electricity connections and meter replacement from postpaid to prepaid as implemented by PT. AJAMU FADHILAH AGUNG which is located at Pasar VII Street No. 2 Gg. Karya Rotan Sei Rotan Village. PT AJAMU FAADHILAH AGUNG is a company operating in the electrical and mechanical sector as a provider of electrical power installation services in Indonesia, so it is hoped that it can play an active role in supporting government policies together with PT. PLN (Persero). This research is limited to new connections to prepaid electricity and replacing meters from postpaid to prepaid. Problem formulation: 1. What is the accounting information system regarding cash receipts? 2. What are the advantages and disadvantages in implementing information systems. Research objectives: 1. To find out the application of accounting information systems regarding cash receipts. 2. To find out the advantages and disadvantages of applying accounting information systems regarding cash receipts. The data collection method used in this research is decision technique and direct research in the field. The technical analysis used is the description method, namely a method carried out by analyzing the cash receipts related to new prepaid electricity connections and meter replacement from postpaid - prepaid.
Akuntabilitas Dan Pengelolaan Keuangan Di Masjid Melalui Pendekatan Fenomenologi : (Studi Kasus Masjid Agung Sidikalang) Abidin Alimuddin Sihotang; Mustafa Kamal Rokan; Arnida Wahyuni Lubis
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1716

Abstract

This study shows that the importance of accountability in financial reports. The goal to be achieved is to look at the financial statements at the Great Sidikalang mosque whether it is in accordance or not in accordance with applicable standards. This research uses descriptive qualitative with a phenomenological approach. The phenomenological approach is used to understand in depth the activities to finance that exist in the Great Sidikalang mosque. This research obtained an explanation of accountability both for fellow humans and accountability to Allah SWT in accordance with the understanding and reality experienced by the administrators. In connection with the financial statements, the Sidikalang Great Mosque still does not fulfill the components of the financial statements in accordance with PSAK No. 45. The Sidikalang Great Mosque only presents reports in a simple manner due to limited human resources. Therefore, researchers construct financial reports in accordance with PSAK No. 45 from the data obtained by researchers
Prosedur Pelaksanaan Program Kemitraan dan Bina Lingkungan (PKBL) Pada PT. Pelabuhan Indonesia Regional 1 Cabang Kuala Tanjung Tahun 2022 Yahratun Usnan Nisa BR Pasaribu; Arnida Wahyuni Lubis
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i4.961

Abstract

Community development programs and partnerships. The Partnership Program was created to help small businesses grow and become independent. Qualitative descriptive research methodology was used for this investigation. This approach seeks to present a fairly clear picture of the problem under study. To conduct this investigation rigorously, PT. Pelindo Regional Kuala Tanjung Branch was assigned by the Partnership and Community Development Program (PKBL). Therefore, the researchers who wrote this report collected data on the value of receivables as of December 31, 2022. To make it easier for companies to understand the prospects of their partners, the company categorizes its partners in the payment of receivables. The four associate positions included in the classification are Current, Substandard, Doubtful, and Stuck. PT Pelabuhan Indoneisa Regional 1 (Persero) Kuala Tanjung Branch in the period of December 31, 2022 provided loans to partners from various sectors with a total of 92 partners. The total remaining receivables in the current partner classification amounted to IDR 10,729,776,409.00,-, in the non-current partner classification amounted to IDR 5,589,839,653.00,- ,in the doubtful partner classification amounted to IDR 791,912,104.00,- and the total remaining receivables in the current partner classification amounted to IDR 5,085,536,468.00,-. As we can see, the total remaining receivables between the current and current partner classifications are not too far apart like the substandard and doubtful partner classifications.
Analisis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Pengelolaan Zakat di Badan Amil Zakat Nasional (BAZNAS) Kabupaten Labuhanbatu Aulia Rahmah Pasaribu; Fauzi Arif Lubis; Arnida Wahyuni Lubis
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i4.1054

Abstract

Research on accounting information systems is important to carry out because of inaccurate data and transaction evidence as well as a lack of human resources as reporting actors so that the reports presented are less accurate and not realized perfectly. This research aims to determine the application of the Cash Receipt and Distribution Accounting Information System in Zakat Management at BAZNAS Labuhanbatu Regency. This research uses a qualitative research method with a qualitative descriptive approach and the data collection techniques used are observation, interviews and obtaining data and information in the form of financial report documents. The results of this study indicate that BAZNAS Labuhanbatu Regency. The data obtained are primary and secondary data, while primary data is obtained from statements from the chairman and staff of BAZNAS, while secondary data is reports on the receipt and distribution of Zakat, Infaq and alms funds. The research results show that BAZNAS Labuhanbatu Regency already has a report on the receipt and distribution of zakat funds based on PSAK 109, however the report is still said to be incomplete due to the lack of human resources at BAZNAS Labuhanbatu Regency
Co-Authors Abidin Alimuddin Sihotang Afifah Lania Sihotang Arifin Fauzi Lubis Aulia Rahmah Pasaribu Cita Suci Pratiwi Sinaga Desi Lestari Diah Rizki Syahrani Nst Dimas Syahputra Fadilla Ayu Cahyani Faiz Mukaffi Achmadi Fitri Amalia Harudini Nizar Situmorang Indah Ivanka Khoirunnisa Ritonga Lita Chairunnisa Liza Mutia Madiha Putri Khairat Ritonga Marliyah Muhammad Al Giffary Muhammad Arif Muhammad Bahtiar Hutapea Muhammad Ridwan Muhammad Rizky Aldiansyah Muhammad Yafiz Mustafa Kamal Rokan Mustofa Kamal Ahmad Sagala Nurbaiti Nurbaiti Ofrahaza Siregar Siti Nur Adillah Syahrina Yanti Hasibuan Tengku Chairrani Tri Inda Fadhila Rahma Tuti Anggraini Venni Yolanda Widyatul Hidayah Yahratun Usnan Nisa BR Pasaribu Yenni Samri Juliati Nasution Yenni Samri Juliaty Yenni Samri Juliaty Nasution