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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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Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Karyawan Pada PT. Aplikanusa Lintasarta Medan Widyatul Hidayah; Arnida Wahyuni Lubis
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : 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.v2i1.1416

Abstract

In the current era of globalization, many companies provide services, especially in the field of information and communication technology, one of which is PT. Applications Lintasarta. This company is a subsidiary of Indosat Ooredo Hutchison (IOH) which operates in the field of providing data communications networks, internet and IT services. This research aims to analyze the factors that influence employee performance at PT. Aplikanusa Lintasarta Medan. This research is a qualitative descriptive research, the subjects of this research are employees of PT. Aplikanusa Lintasarta Medan. Data collection was carried out using observation and interview techniques. The results of this research are that compensation, career path and employee image are influenced by employee performance. In procurement, performance indicators are close to the theory, namely quality, quantity, time, cost reduction and supervision. As well as bias conditions, the halo effect and the influence of the last impression still occur when evaluating employee performance. Suggestions that can be used to improve the quality of employee performance at PT Aplikanusa Lintasarta Medan are to create assessment indicators using numbers so that bias conditions, halo effects and the influence of last impressions do not occur in the assessment.
Peranan Keterampilan Pegawai Dalam Pengelolaan Surat Menyurat Terhadap Efektivitas Kinerja Pegawai Di Dinas Perindustrian Perdagangan Energi Dan Sumber Daya Mineral Provinsi Sumatera Utara Diah Rizki Syahrani Nst; Arnida Wahyuni Lubis
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1483

Abstract

The background to this research is that companies consist of a number of individuals who work together to achieve various goals in the fields of business, profession, social, and so on. One important thing is to provide the best service to external parties by carrying out written communication between agencies related to the company. The importance of the employee's role in managing employee activities cannot be ignored. This can be done in large or small scale companies, or even in the company's activities themselves. Communication between employees, involving planning, organizing, determining, distributing and delivering activities, is a very important factor for the success of a company, one of which is in terms of correspondence. The aim of this research is to understand, identify and analyze the effectiveness of employee performance in managing correspondence at the Department of Industry, Trade, Energy and Mineral Resources of North Sumatra Province. The results can be concluded that the effectiveness of employee performance in the role of employee skills in managing correspondence in the Department of Industry, Trade, Energy and Mineral Resources of North Sumatra Province has indicators in assessing it, including work performance results, discipline, coordination, skills, responsibility, Employee understanding of the tasks/fields to be carried out, Receive complaints from superiors regarding the results of the work carried out.
Analisis Akuntabilitas Keuangan dan Pendayaguaan Dana Zakat, Infaq dan Shadaqah pada Lembaga Amil Zakat, Infaq dan Shadaqah Muhammadiyah Kota Medan Cita Suci Pratiwi Sinaga; Yenni Samri Juliati Nasution; Arnida Wahyuni Lubis
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1262

Abstract

This study aims to analyze financial accountability and utilization of zakat, infaq and shadaqah funds at Lazismu Medan City. This study uses qualitative research using primary data and secondary data approaches. Data collection techniques were carried out by interviews, observation and documentation. To motivate muzakki to pay ZIS through the Zakat Management Organization (OP Z), it is necessary to increase the credibility of OPZ by applying accountability values, namely trustworthiness, professionalism and transparency. The results of the study show that financial accountability in the Amil Zakat, Infaq and Shadaqoh Muhammadiyah Institutions in Medan City has been proven to have implemented PSAK 109 as the accounting standard used. Aspects of presenting ZIS at Lazismu are implemented by preparing financial reports consisting of statements of financial position, cash flow reports, reports on changes in funds, reports on changes in assets under management and notes to financial statements (CALK). Financial reports on the management of ZIS are published once a year. Apart from that, Lazismu also performs regular monthly reporting. And Utilization and ZIS at Lazsimu Medan City experienced an increase in distribution in 2021 more ZIS funds were distributed and programs were implemented compared to 2020. This shows that more mustahiq receive benefits from zakat, infaq and shadqah funds.
Analisis Laporan Keuangan Untuk Mengukur Kinerja Keuangan Pt. Kimia Farma pada Bursa Efek Indonesia Tengku Chairrani; Muhammad Arif; Arnida Wahyuni Lubis
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i1.2068

Abstract

This research aims to see how the financial performance of PT. Kimia Farma uses liquidity and profitability ratio analysis for the 2017-2021 period, and whether PT. Kimia Farma is experiencing potential bankruptcy based on the Altman Z-Score model for the 2017-2021 period. This research uses quantitative descriptive methods. The type of data used by researchers is quantitative data and qualitative data obtained from www.idx.id. Data collection takes the form of literature study and documentation. Bankruptcy prediction calculations use the Altman Z-Score Model and profitability ratios ROA, ROE, and Net Profit Margin. The research results show that the Liquidity Ratio value of PT. Kimia Farm Ajika is measured by the Current Ratio which is in accordance with industry standards, however the company's quick ratio is still below the industry standard value. Profitability value of PT. Kimia Farma is still below industry standards due to the company's lack of minimizing costs which causes the company's profits to decrease. In calculating bankruptcy using the Altman Z-Score method, the company can be said to be good because it is still above the standard value. There are recommendations that can be used as input for PT. Kimia Farma, Tbk must further increase working capital in order to create and increase profits which will have an impact on the increase in shares and must minimize the company's operational costs.
Analisis Sistem Informasi Akuntansi Terhadap Pengeluaran Kas Pada PT PP (Persero) TBK (Proyek Trans Sumatera Tol Indrapura-Kisaran) Faiz Mukaffi Achmadi; Arnida Wahyuni Lubis
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 2 (2024): Mei : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i2.698

Abstract

In the current era of globalization, technological developments are progressing rapidly, one example is accounting information systems, the large amount of expenditure for production and operational costs means that companies must be able to pay attention to this so that the desired things do not happen. In this research, researchers used qualitative methods based on library research. The results of this research indicate that PT. PP (Persero) Tbk (Trans Sumatra Indrapura-Kisaran Toll Road Project) has been implemented systematically and in accordance with the accounting system, as well as the cash disbursement accounting recording system which is effective and efficient. The company's internal control system for cash disbursements has been implemented well, and everyone in each unit has worked together to improve the cash and disbursement systems after the finance department discovered recording errors. This shows that there is a strong level of internal control implemented in each department, making it difficult to misappropriate and embezzle funds.
¬Pengaruh Transparansi, Akuntabilitas dan Kualitas Pengelolaan Zakat, Infaq dan Shadaqoh terhadap Minat Masyarakat Berdonasi di Lembaga Amil Zakat Al-Washliyah Khoirunnisa Ritonga; Tuti Anggraini; Arnida Wahyuni Lubis
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 3 No. 1 (2024): Maret : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v3i1.2208

Abstract

This research aims to find out the influence of transparency, accountability and quality of management of zakat, infaq and shadaqoh on people's interest in donating at the Amil Zakat Al-Washliyah Institute. This research uses a quantitative approach, the population in this study is all including muzaki, infaq and shadaqah donors. totaling 300 people, the sample used used the Slovin method with a total of 75 respondents, the data analysis technique used in this research was multiple linear regression analysis, the results of this research were, Transparency influences people's interest in donating, seen from the calculated t value > t table (2.076> 1.993) and sig value 0.041 < 0.05, Accountability has no influence on Community Interest in Donating, seen from the calculated t value > t table (1.759 < 1.993) and sig 0.083 > 0.05, Management Quality has no influence on Community Interest in Donating , from the results of the table above, the calculated t value is greater than the t table in this case (1,499 < 1,993) and the sig value is 0.138 < 0.05. Simultaneously Transparency, Accountability and Quality of Management influence the Public's Interest in Donating to the Al-Washliyah Amil Zakat Institution in this case f count > ftable (29.029 > 3.12) and significant level (0.000 < 0.05), the R Square value of 0.551 means 55.1% of the bond size of the variable Transparency, Accountability and Quality of Management towards Community Interest Donating to Al-Washliyah Amil Zakat Institution , while the remaining 44.9% was influenced by other factors not studied.
Analisis Penerapan Akuntansi Tarif Retribusi Daerah pada Pelayanan Kesehatan di Puskesmas Gunting Saga Kabupaten Labuhanbatu Utara Madiha Putri Khairat Ritonga; Marliyah Marliyah; Arnida Wahyuni Lubis
Moneter : Jurnal Ekonomi dan Keuangan Vol. 2 No. 2 (2024): April : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v2i2.470

Abstract

The main problem in this research is that the implementation of accounting for regional levies at the Gunting Saga Community Health Center is still not good. The aim of this research is to determine the application of regional levy rate accounting for health services at the Gunting Saga Community Health Center, North Labuhanbatu Regency. The method used in this research is a qualitative research method. Research techniques through interviews and documentation. The results of this research are that the implementation of the Gunting Saga Community Health Center's accounting can be said to be good, but it still needs to be developed and improved so that it complies with applicable accounting standards. The Gunting Saga Community Health Center has carried out the health service levy process well and collects fees in accordance with the health service rates that have been set in accordance with North Labuhanbatu Regency Regional Regulation (PERDA) Number 6 of 2022.
Penerapan Sistem Informasi Akuntansi Terhadap Efektivitas Pengendalian Internal Kas Pada Usaha Peternak Ayam Broiler Di Kabupaten Labuhanbatu Selatan Desi Lestari; Nurbaiti Nurbaiti; Arnida Wahyuni Lubis
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2328

Abstract

This research aims to determine the application of accounting information systems to the effectiveness of cash internal control in broiler chicken farming businesses in South Labuhanbatu Regency and to determine the effectiveness of cash internal control in broiler chicken farming businesses in South Labuhanbatu Regency which is running effectively. The type of research used in this research is descriptive qualitative research. The type of data used in this research is primary data and secondary data obtained from broiler chicken farming businesses in South Labuhanbatu Regency. Data collection techniques were carried out using documentation and interview techniques. The results of this research indicate that the application of the accounting information system to the effectiveness of internal cash control in broiler chicken farming businesses in South Labuhanbatu Regency is considered effective, however, there are still shortcomings in the system which still exist in some manual parts. The effectiveness of internal cash control does not fully use computers but there are still manual ones, and the obstacles experienced when recording financial reports in broiler chicken farming businesses in South Labuhanbatu Regency are that sometimes it is still difficult for outside parties to accept and understand because they do not fully use the system. accounting information.
Analisis Pengelolaan Aset pada Bagian Keuangan dan Aset Dinas Kesehatan Kota Medan Lita Chairunnisa; Arnida Wahyuni Lubis
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2385

Abstract

Any money or tangible or intangible asset owned by a person or business organization and whose value will benefit all of them in the future is considered an asset. Regional capital asset management aims to increase the effectiveness, efficiency and added value of asset management. Effective management of regional assets is critical to converting them into capital that helps local government grow. Apart from reviewing the completeness of sources and points of view, the aim of this research is to examine the planning, procurement, administration, reporting and monitoring of assets at the Medan City Health Service with regional asset management being implemented. A qualitative approach is used in this kind of research. The Medan City Health Service is the place where this research was conducted. This research uses a triangulation approach using observation, interviews, document analysis, and online research. Research findings show that there are deficiencies in asset planning, acquisition, management, reporting and monitoring. In particular, all regulations in Government Law Number 19 of 2016 have been implemented correctly and precisely; However, the implementation of this law is still not in accordance with property users.
Analisis Pengendalian Intern Pengeluaran Kas Pada PT. Aplikanusa Lintasarta Medan Fitri Amalia; Arnida Wahyuni Lubis
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i2.2594

Abstract

This research aims to find out how the cash disbursement internal control system is implemented and to determine the suitability of implementing the cash disbursement internal control system at PT. Applicationnusa Lintasarta with elements of internal control in achieving the objectives of the internal control system. This research uses a descriptive approach. The object studied is the cash disbursement internal control system implemented at PT. Nusa Lintasarta Application. The informants in this research were the Director and Cashier. Data collection techniques include observation, interviews, documentation and literature study. The results of this research show that the results of the list obtained through interviews with the three respondents are 75%, which means the internal control system for cash disbursements implemented at PT. Applicationnusa Lintasarta Medan is quite in accordance with the elements of internal control in achieving the objectives of the internal control system, namely organizational structure, authorization system and recording procedures, healthy practices and employees whose quality is in accordance with their responsibilities.
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 Indradewa, Rhian 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 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