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All Journal Jurnal Penelitian Ekonomi Akuntansi (JENSI) Bisnis Net : Jurnal Ekonomi dan Bisnis International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Transformasi Administrasi Journal Research of Economics and Bussiness JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Jurnal Mahasiswa Akuntansi Samudra Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah

Agustina Nurul Fajriah

Universitas Samudra

Author-ID : 5669560

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Pengaruh Kualitas Aparatur Daerah terhadap Manajemen Aset dengan Variabel Komitmen Pimpinan sebagai Pemoderasi pada Pemerintahan Kota Langsa Iqlima azhar; Agustina Nurul Fajriah; Dhamayanti
Jurnal Transformasi Administrasi Vol 12 No 02 (2022): JURNAL TRANSFORMASI ADMINISTRASI
Publisher : Puslatbang KHAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56196/jta.v12i02.212

Tujuan riset ini adalah menguji hubungan kualitas aparatur daerah terhadap manajemen aset dengan komitmen pimpinan sebagai variabel pemoderasi (Studi pada Pemerintahan Kota Langsa). Populasi penelitian adalah para pengelola barang milik daerah sebanyak 60 responden. Tenik pengambilan sampel menggunakan sampel jenuh, yaitu dengan membagikan kuesioner kepada 60 responden. Hasil riset menunjukkan bahwa Komitmen Pimpinan mempunyai pengaruh positif signifikan terhadap manajemen aset pada Pemerintah Kota Langsa. Komitmen Pimpinan juga dapat memoderasi hubungan kualitas aparatur daerah terhadap manajemen aset secara positif dan signifikan.

PENGARUH EFEKTIVITAS, KEPERCAYAAN DAN KEAHLIAN PENGGUNAAN TEKNOLOGI SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN PT PERKEBUNAN NUSANTARA I DI KOTA LANGSA Agustina Nurul Fajriah; Muhammad Rizqi Zati; Nasrul kahfi Lubis; Fitri Febriani
Jurnal Mahasiswa Akuntansi Samudra Vol 2 No 5 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

The purpose of this study was to examine the effect of effectiveness, trustworthiness and expertise in the use of accounting information system technology on the performance of PT Perkebunan Nusantara I employees in Langsa City. This type of research is quantitative. The population in this study are all employees at PT Perkebunan Nusantara I who use accounting information system technology. The sample was determined based on the proportionate stratified random technique with 76 employees as respondents. Methods of data collection using a questionnaire. The data analysis method used is multiple linear regression. The results showed that (1) the effectiveness of the use of accounting information system technology had a positive and insignificant effect on employee performance, (2) trust in the use of accounting information system technology had a positive and significant effect on employee performance, (3) expertise in the use of accounting information system technology had an effect on positive is not significant, (4) Effectiveness, Trust, and Expertise in Using Accounting Information System Technology have a positive and significant effect on Employee Performance.

PENERAPAN PSAK NO. 45 (REVISI 2011) TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA PADA YAYASAN LEMBAGA KONSUMEN INDONESIA (YLKI) Gilang Perdana; Eriska Ariyanti; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 3 No 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Foundation is one form of a non-profit entity that aims to provide services to the public community without seeking advantage in carrying out its activities. The legal form of the foundation is often used as a shield to enrich the Founders, the Controllers, and the Directors. To minimize this, and in order to implement the principles of transparency and accountability to the public, the foundation should do the publication of its financial statements in accordance with the current SAK in Indonesia, the PSAK No. 45 (Revised 2011). The purpose of this study is to analyze the financial statements of the Indonesian Consumers Organization in accordance with PSAK No. 45 (Revised 2011). In this study, the author analyzed the data by collecting, interpreting, and analyzing it to produce conclusions about the true state, then compare it with PSAK No. 45 (Revised 2011). Based on the analysis and evaluation can be concluded that: (1) In the statement of financial position, there is no separation between current liabilities and long term liabilities. Also there is a mismatch use of the term "aktiva bersih" and "aset bersih" that should have been presented with the term "aset neto". (2) In the statement of activities, there is a mismatch use of the term "aktiva bersih" and "aset bersih" that should be presented with the term "aset neto". (3) In the statement of cash flows, there is still a mismatch use of the term "arus kas bersih" which is supposed to be served with the term "arus kas neto". (4) Notes to the financial statements are in accordance with PSAK No. 45 (Revised 2011).

DETERMINAN AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DENGAN PENGGUNAAN APLIKASI 24 SISKEUDES SEBAGAI VARIABEL MODERASI Iqlima Azhar; Agustina Nurul Fajriah
JAKTABANGUN: Jurnal Akuntansi dan Pembangunan Vol. 9 No. 1 (2023): Jurnal Akuntansi dan Pembangunan
Publisher : Sekolah Tinggi Ilmu Ekonomi Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk mengetahui Determinan Akuntabilitas Pengelolaan Alokasi Dana Desa dengan Penggunaan aplikasi siskeudes sebagai variabel moderasi. Penelitian ini dilakukan pada Kecamatan Binjai Kabupaten Langkat. Jenis penelitian ini adalah riset kuantitatif. Teknik pengambilan sampel menggunakan teknik sampel jenuh dengan jumlah sampel yaitu 54 responden. Metode pengumpulan data menggunakan kuesioner dengan skala likert. Metode analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda dan analisis regresi moderasi dengan menggunakan tingkat signifikan 0,05. Hasil penelitian menunjukkan bahwa secara parsial perilaku pemimpin dan penggunaan aplikasi Siskeudes berpengaruh positif signifikan terhadap akuntabilitas pengelolaan alokasi dana desa. Variabel Kompetensi Perangkat Desa berpengaruh tidak signifikan terhadap akuntabilitas pengelolaan alokasi dana desa. Analisis regresi moderasi menunjukkan bahwa variabel penggunaan aplikasi Siskeudes tidak dapat memperkuat hubungan antara pengaruh perilaku pemimpin dan Kompetensi Perangkat Desa terhadap akuntabilitas pengelolaan alokasi dana desa. Kata kunci: akuntabilitas pengelolaan dana desa, aplikasi SISKEUDES, Perilaku Pemimpin, kompetensi perangkat desa.

PENGARUH NILAI TAKSIRAN DAN BIAYA IJARAH TERHADAP KEPUTUSAN NASABAH DALAM MEMILIH PRODUK RAHN PADA PT. PEGADAIAN SYARIAH Nurliza Lubis; Ainul Yusna Harahap; Agustina Nurul Fajriah
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3852

The research was conducted with the aim of determining the effect of the estimated value and cost of ijarah on customer decisions in choosing rahn products at PT Pegadaian Syariah. This type of research is quantitative, the source of data used is primary data. The pollulation and sample of this study were rahn customers at Pegadaian Sungai Liput which amounted to 1,949 and a sample of 96 respondents calculated based on the slovin formula. The data obtained were analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation models analyzed are multiple linear regression analysis, classical assumption test and hypothesis testing (T Test, F Test and Coefficient of Determination (R2). The results showed that partially the estimated value and cost of ijarah had a significant positive effect on the customer's decision in choosing rahn products. Simultaneously, all independent variables, namely estimated value and ijarah cost, together have a significant positive influence on the customer's decision in choosing rahn products.

Pengaruh Transparansi, Akuntabilitas, dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa (Studi Kasus Pada Desa di kecamatan Secanggang, Kabupaten Langkat) Vinna Syndi Lause; Iqlima Azhar; Agustina Nurul Fajriah
Journal Research of Economic and Bussiness Vol. 3 No. 02 (2024): Juli 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i02.881

This research aims to examine the influence of transparency, accountability and community participation on village fund management in villages in Secanggang sub-district, Langkat district. This type of research uses quantitative methods. The data used in this research is primary data by distributing questionnaires. The total population and research sample 64 people. The sample in the study used a saturated sample. The data analysis method used is the multiple regression method, the classic assumption test, validity test method, reliability test, normality test, multicollinearity test, heteroscedasticity test, descriptive statistics and f test, t test and coefficient of determination test. The result of t test showed that transparency has a value of 0,94>0,05 means that transparency has no effect on the management of village funds. The accountability variable has a value of 0,000<0,05 meaning that accountability has a positive and significant effect on village fund management. The community participation has a value of 0,04<0,05 meaning that community participation has a positive and significant effect on village fund management. The F test results obtained were 0,000<0,05. This shows that transparency, accountability, and community participation simultaneously have a positive and significant effect on village fund management. Based on the results of the coefficient of determination test, it was found that 81% of the dependent variable could be explained by the independent variable, while the remaining 19% was influenced by other factors not examined in this research.

Determinan Kualitas Informasi Pelaporan Keuangan Di Kota Langsa Lolita Putri Susanti Siregar; Nasrul Kahfi Lubis; Agustina Nurul Fajriah
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 1 No. 4 (2023): November : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v1i4.490

This research aims to assess how internal control, information technology, and staff competence influence the quality of financial reporting in Kota Langsa. The research methodology employed is quantitative, utilizing primary data. All Local Government Units (OPD) in Kota Langsa, totaling 33, were taken as the sample, with three respondents from each OPD, resulting in a total of 99 respondents. The sample selection was done through purposive sampling.Data were collected through questionnaire distribution and the use of measurement tools such as validity and reliability tests. Data analysis employed multiple linear regression analysis, with hypothesis testing using t-tests and F-tests. The regression analysis results indicated that internal control has a significant positive influence on the quality of financial information in the reports. Conversely, information technology does not have a significant impact, while staff competence also has a significant positive effect.In summary, this research demonstrates that internal control and staff competence play vital roles in enhancing the quality of financial reporting in Kota Langsa, whereas information technology does not have a significant impact

PENGARUH KOMPETENSI APARATUR DESA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KEJELASAN SASARAN ANGGARAN TERHADAP PENGELOLAAN DANA DESA (Studi di Desa pada Kecamatan Langsa Lama) Nurhalimah; Azhar, Iqlima; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 1 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i1.9512

This study aims to determine the Effect of Village Apparatus Competence, Information Technology (IT) Utilization, and Clarity of Budget Targets on Village Fund Management (Case Study of Village in Langsa Lama District). The type of data used is primary data and data collection is carried out by distributing questionnaires to respondents. The sample selection in this study used purposive sampling, a sample of 90 respondents was obtained from 15 Village Offices in Langsa Lama District consisting of the Village Head, Village Secretary, Finance Head, Planning Head, Welfare Kasi, and Village Consultative Body (BPD). The data was analyzed using the SPSS (Statistical Product And Service Solutions) program. The analysis methods used are data quality tests, classical assumption tests, and multiple linear regression analysis. The results of this study show that the competence of Village Apparatus partially has a significant influence on Village Fund Management. Technology Utilization.

DETERMINAN KINERJA KEUANGAN PEMERINTAH KOTA LANGSA Mutaqin, Muhammad Darul; Tuti Meutia; Agustina Nurul Fajriah
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.v5i6.10776

This research aims to determine the influence of intergovernmental revenue, wealth, government size on financial performance. This research data is secondary data. The sampling technique uses a saturated sampling method. The data collection method used in this research is Quantitative Data. The quantitative data in this research is in the form of budget realization reports and balance sheets from the Langsa City LKPD for 2013-2022. The data analysis method used in this research is multiple linear regression analysis using SPSS (Statistical Package for the Social Science) software. The results of this research show that the intergovernmental revenue, wealth, and government size variables have a significant influence on the financial performance of the Langsa city regional government, simultaneously intergovernmental revenue, wealth, government size have a significant influence on the Langsa city regional government. The limitations of this research were that it was conducted over a too small period of 10 years, namely 2013-2022, resulting in limited and missing data in certain periods or incomplete sources, which could affect the analysis and generalization of the findings. There are suggestions to look more deeply into the influence of intergovernmental revenue, wealth, and government size on regional government financial performance by considering additional variables. Variables such as capital expenditures, BPK audit findings, audit opinions, leverage, and legislative measures can be included to expand understanding of the factors that influence financial performance. In addition, it is recommended to develop this research by considering wealth as a moderating variable, which can moderate the influence of other variables on financial performance.

DETERMINAN KECENDERUNGAN KECURANGAN PADA PENGELOLAAN DANA DESA DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI DI KECAMATAN LANGSA LAMA Puteri, Makhfirah; Afrah Junita; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 5 No 4 (2024)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v5i4.10007

This research aims to determine the influence of Self Interest, bystander effect, organizational culture on the tendency to cheat in village fund management with the internal control system as a moderating variable. This type of research uses quantitative research, the data source for this research uses primary data. The population and sample for this research are villages in Langsa Lama District, totaling 15 villages as the population and the samples taken in this research were 75 samples. This research uses purposive sampling, namely a certain sampling technique based on certain considerations or criteria. The data obtained was analyzed using the PLS (Partial Least Square) analysis technique. The equation models analyzed are outer model, inner model and hypothesis testing. The results obtained from this research are: (1) Self interest has a negative effect on the tendency to cheat, (2) Bystander effect has no effect on the tendency to cheat, (3) Organizational culture has no effect on the tendency to cheat, (4) The internal control system has no effect on tendency to cheat, (5) The internal control system is not able to moderate the relationship between self-interest and the tendency to cheat in the management of village funds, (6) The internal control system is not able to moderate the bystander effect relationship to the tendency to cheat in the management of village funds, (7) The internal control system is not able to moderate the relationship between organizational culture and the tendency for fraud in village fund management.

Co-Authors Ade Sabila Afrah Junita Ainul Yusna Harahap Asnidar Azhar, Iqlima Dhamayanti Eriska Ariyanti Fitri Febriani Gilang Perdana Iqlima Azhar Lolita Putri Susanti Siregar Lubis, Nasrul Kahfi Mayang Murni Muhammad Rizqi Zati, Muhammad Rizqi Muhammad Salman Mutaqin, Muhammad Darul Nasrul Kahfi Lubis Noera Iman Sari NURHALIMAH Nurliza Lubis Puteri, Makhfirah Qori Vebriani Rizkina Tuti Meutia Vinna Syndi Lause Yenni Samri Juliati Nasution

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