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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JOURNAL OF APPLIED ACCOUNTING AND TAXATION JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah Journal of Islamic Economics and Finance Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Kusmilawaty Kusmilawaty
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science Social Sciences

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Journal : Jurnal Mutiara Ilmu Akuntansi

 1 
Analisis Penggunaan Dana Pemerintah Terhadap Pemekaran Nagari Di Kabupaten Pasaman Barat Tia Yosiska; Kusmilawaty Kusmilawaty
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.v2i2.2424

Abstract

The purpose of this study was to find out the process of using the budget funds carried out by Kenagarian in the expansion of Nagari in every sub-district in West Pasaman Regency. The approach used in this study is descriptive qualitative, that is, after the data has been collected, a qualitative analysis is carried out and describes one data with other data in such a way as to obtain a complete general picture of the problem under study. Then the data collection method uses observation, interviews, and documentation. The results of this study indicate that the use of government funds in each Nagari is considered not good. The system for using it is by giving funds from one party to another so that there is a discrepancy between the amount of funds budgeted for and the use of funds in each Nagari. This is because responsible parties such as the head of the Wali Nagari do not go directly to the field, but only utilize staff or give this responsibility to their subordinate staff.Therefore, it can be suggested that there be further training and coaching regarding the implementation of the Government Fund budget for Nagari apparatus, which of course is organized training on management and administration of ADD management from professionals in their fields, the Nagari Government must involve more of the entire Village community in Development activities.The Nagari government must be more disciplined in carrying out its duties and responsibilities, especially in preparing accountability reports.
Analisis Peran Koperasi Dalam Meningkatkan Kesejahteraan Anggotanya Ryan Irwansyah Pasaribu; Kusmilawaty Kusmilawaty
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.v2i2.2940

Abstract

The purpose of the study was to analyze how the role of Civil Service Cooperatives Medan city government in improving the welfare of its members. This research is in the form of descriptive qualitative research. Researchers conducted observations, notes, and interviews during the data collection process. From the results of the study shows that the cooperative civil servants (KPN) Medan City Government has a very large role in the welfare of its members. The benefits include the provision of ease of Business Financing assistance services, educational scholarships for family members and the provision of training/workshops to improve the ability of human resources (HR). And also advised to cooperatives should cooperatives always improve and maintain the efforts that have been made in improving the welfare of members who are members and always make improvements to the efforts that the target has not been achieved. cooperatives always remain guided by the principles, foundations, principles, and goals of cooperatives in improving the welfare of cooperative members.
Analisis Penggunaan Dana Pemerintah Terhadap Pemekaran Nagari Di Kabupaten Pasaman Barat : (Studi Kasus: Kantor Dinas Pemberdayaan Masyarakat Dan Nagari (DPMN) Pasaman Barat) Tia Yosiska; Kusmilawaty Kusmilawaty
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.v2i2.2424

Abstract

The purpose of this study was to find out the process of using the budget funds carried out by Kenagarian in the expansion of Nagari in every sub-district in West Pasaman Regency. The approach used in this study is descriptive qualitative, that is, after the data has been collected, a qualitative analysis is carried out and describes one data with other data in such a way as to obtain a complete general picture of the problem under study. Then the data collection method uses observation, interviews, and documentation. The results of this study indicate that the use of government funds in each Nagari is considered not good. The system for using it is by giving funds from one party to another so that there is a discrepancy between the amount of funds budgeted for and the use of funds in each Nagari. This is because responsible parties such as the head of the Wali Nagari do not go directly to the field, but only utilize staff or give this responsibility to their subordinate staff.Therefore, it can be suggested that there be further training and coaching regarding the implementation of the Government Fund budget for Nagari apparatus, which of course is organized training on management and administration of ADD management from professionals in their fields, the Nagari Government must involve more of the entire Village community in Development activities.The Nagari government must be more disciplined in carrying out its duties and responsibilities, especially in preparing accountability reports.
Analisis Peran Koperasi Dalam Meningkatkan Kesejahteraan Anggotanya : Studi Kasus Pada Koperasi Pegawai Negeri Pemerintah Kota Medan Ryan Irwansyah Pasaribu; Kusmilawaty Kusmilawaty
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.v2i2.2940

Abstract

The purpose of the study was to analyze how the role of Civil Service Cooperatives Medan city government in improving the welfare of its members. This research is in the form of descriptive qualitative research. Researchers conducted observations, notes, and interviews during the data collection process. From the results of the study shows that the cooperative civil servants (KPN) Medan City Government has a very large role in the welfare of its members. The benefits include the provision of ease of Business Financing assistance services, educational scholarships for family members and the provision of training/workshops to improve the ability of human resources (HR). And also advised to cooperatives should cooperatives always improve and maintain the efforts that have been made in improving the welfare of members who are members and always make improvements to the efforts that the target has not been achieved. cooperatives always remain guided by the principles, foundations, principles, and goals of cooperatives in improving the welfare of cooperative members.
Co-Authors Alfin Hasan Ansari Ritonga Amira Salsabila Afra Sihombing Anggiya Suci Ramadhani Ara Yustika Br.Ginting Batrisyia Alfaini Syabri Dedy Damhuri Denisa Felia Putri Munthe Dinda Ardena Elfa Fitriani Elsa Pinika Putri Purba Elsa Putri Gita Ayu Pratama Helen Sartika Hotbin Hasugian Laksono Trisnantoro Marliyah Muhammad Arif Nadia Anzani Nadinda Tefa NUR AHMADI BI RAHMANI Rahmalisa Oktadila Rizky Nurul Huda Ryan Irwansyah Pasaribu Salimah Salimah Siti Nurhafizah Siti Salma Sitio Siti Tasya Zulaikha Harahap Tia Yosiska Tia Yosiska Tuti Anggraini Wifka Yunita Yenni Samri Juliati Yenni Samri Juliati Nasution Yuni Tirtasari Siallagan Zuhrinal M. Nawawi