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All Journal J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Journal of Education, Humaniora and Social Sciences (JEHSS) E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurisprudensi: Jurnal Ilmu Syariah, Perundang-undangan, Ekonomi Islam Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah J-ISCAN : Journal of Islamic Accounting Research Jurnal Investasi Islam EKSYA: Jurnal Ekonomi Syariah JAMANTA Jurnal Masyarakat Mengabdi Nusantara Journal of Public and Business Accounting MEUSEURAYA : JURNAL PENGABDIAN MASYARAKAT AT-TIJARAH: Journal Islamic Banking and Finance Research J-ISCAN : Journal of Islamic Accounting Research Malik Al-Shalih Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Seuraya Jurnal Pengabdian Kepada Masyarakat

Isra Maulina

Institut Agama Islam Negeri Lhokseumawe

Author-ID : 5699926

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PENGARUH MORALITAS INDIVIDU DAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Maulina, Isra; Yati, Linda; A'la, Nurul
J-ISCAN: Journal of Islamic Accounting Research. Vol 1 No 2 (2019): ISCAN Vol. 1 No. 2 July-December 2019
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v1i2.700

This study aims to determine how much the effect of individuals morality and internal control tendency of accounting fraudat DPKAD Lhokseumawe. Sampling technique using saturated sampling. The study sample was obtained of all civil servants with a sample of 90 respondents. The type of data used is primary data. Data were analyzed using multiple linear regression. The results showed that individuals morality and internal control have a significant effect on the usefulness of tendency of accounting fraud. Keywords: Individuals Morality, Internal Control, Tendency of Accounting Fraud Abstrak Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh moralitas individu dan pengendalian internal terhadap kecenderungan kecurangan akuntansi di DPKAD Lhokseumawe. Teknik pengambilan sampel menggunakan sampling jenuh. Sampel penelitian diperoleh dari semua pegawai negeri sipil dengan sampel 90 responden. Jenis data yang digunakan adalah data primer. Data dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa moralitas individu dan pengendalian internal memiliki pengaruh yang signifikan terhadap kegunaan kecenderungan kecurangan akuntansi. Kata kunci: Moralitas Individu, Pengendalian Internal, Kecenderungan Kecurangan Akuntansi.

ANALISIS PERENCANAAN DAN PENGENDALIAN DALAM PENCAIRAN DANA PADA PENGADAAN ALAT-ALAT KEDOKTERAN PADA DINAS KESEHATAN KOTA LHOKSEUMAWE Maulina, Isra
J-ISCAN: Journal of Islamic Accounting Research. Vol 3 No 1 (2021): J-ISCAN Vol. 3 No. 1 January-June 2021
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/j-iscan.v3i1.1138

Good management will provide a reference or description of how the health office is managed in a transparent manner, there is independence, accountability, and there is responsibility and fairness so that financial performance at the lhokseumawe city health office can be achieved in accordance with the vision and mission of the health office. This study aims to determine how the process of implementing planning and control in the disbursement of funds for the procurement of medical equipment at the health office of lhokseumawe city. This research uses a qualitative approach with descriptive and analysis. Data collection in this study was carried out through interviews and documentation. Interviews were conducted with related parties and knew about the disbursement of funds for the procurement of goods / services at the lhokseumawe city health office in 2011. The results obtained indicate that the control planning process in disbursing funds for the procurement of medical devices in the lhokseumawe city health office in 2001 has not fully used the applicable rules so that the implementation of goods/ services is not in accordance with the reality and expectations of the community in general. This is evidenced by the delay in the distribution of medical devices at the puskesmas and the absence of an official report on the receipt of goods while the disbursement of funds was carried out 100%. This condition gave birth to a financial management system that was not transparent and accountable.

Pengaruh Mekanisme Bonus dan Multinationality terhadap Keputusan Transfer Pricing pada Perusahaan Manufaktur di Bursa Efek Indonesia Isra Maulina; Almira Keumala Ulfah; Heny Rofizar; Husni Kamal; Muhammad Syafril Nasution
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 4, No 2 (2021): Journal of Education, Humaniora and Social Sciences (JEHSS), November
Publisher : Mahesa Research Center

This article aims to examine and analyze the Effect of Bonus Mechanisms, and Multinationality on Transfer Pricing Decisions in Manufacturing Companies Listed on the IDX for the 2016-2018 period. The population used in this study were 154 manufacturing companies listed on the Indonesia Stock Exchange, and the sample was taken using a purposive sampling method, namely 25 companies. The data collection technique used in this research is secondary data. Based on the analysis that has been done, the results show that H1 is rejected. This means that the bonus mechanism has no effect on transfer pricing. Bonuses are not a motivator for the board of commissioners to do transfer pricing, because basically the board of commissioners before doing transfer pricing must first consider the risk compared to the bonus. H2 is rejected. That is, multinationality has no effect on transfer pricing. This means that not all multinational companies can reduce their taxes by doing transfer pricing, this is because, if the company has a subsidiary in a part of the country that has high taxes, the multinational company cannot reduce its taxes with this alternative.

Pengaruh Sisa Lebih Anggaran dan Pendapatan Asli Daerah Terhadap Perubahan Belanja Modal (Studi pada Dinas Pekerjaan Umum Kabupaten/Kota Provinsi Aceh tahun 2013-2015) Isra Maulina; Nadirsyah Nadirsyah; Darwanis Darwanis
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 18, No 2 (2017): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Penelitian ini bertujuan untuk mengetahui pengaruh perubahan sisa lebih anggaran dan perubahan pendapatan asli daerah terhadap perubahan belanja modal di dinas PUpemerintah kabupaten/kota. Penelitian dilakukan pada 23 pemerintah kabupaten/ kota di Aceh selama periode tahun 2013-2015. Jenis data yang digunakan pada penelitian ini adalah data sekunder. Penelitian dilakukan secara sensus dengan analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa perubahan sisa lebih anggaran dan perubahan pendapatan asli daerah secara simultan dan secara parsial berpengaruh terhadap perubahan belanja modal di dinas PU pemerintah kabupaten/kota di Aceh. Hasil ini menunjukkan bahwa perubahan belanja modal di dinas PU dapat terjadi karena adanya perubahan sisa lebih anggarandanperubahan pendapatan asli daerah.Keywords: perubahan sisa lebih anggaran, perubahan pendapatan asli daerah, kabupaten/kota, perubahan belanja modal

Foreign Exchange Reserves And Other Factors Affecting The Indonesian Economy (Period 2014-2018) Isramaulina Isramaulina; Ismaulina Ismaulina
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 22, No 1 (2021): Volume 22, Nomor 1, April 2021
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

This research aims to determine the contribution of youth in regional development through the management of special autonomy funds in Langsa City, then to find out the factors that encourage and hinder youth in the development of the region through the management of special autonomy funds in Langsa City. The method used in this research is quantitative method by looking at the influence of youth in regional development through the management of special autonomy funds in Langsa City, this research was conducted in Langsa City by testing hypotheses and explaining and identifying causal relationships between various variables. The population in this study was 22,916 youth people age range from 16 - 30 years, so the percentage of leeway used is 10 % and the calculation results using slovin formula can be rounded to 100 people as a sample. The results of youth research in Langsa City have a significant influence in the development of the region through the management of special autonomy funds

PENGARUH PERUBAHAN SISA LEBIH ANGGARAN DAN PERUBAHAN DANA BAGI HASIL TERHADAP PERUBAHAN BELANJA MODAL Isra Maulina; Fathul Liza
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 2 No 2 (2018): JESKaPe Vol. 2 No. 2 July-December 2018
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (130.114 KB)

This study aims to determine the effect of changes in the unspent budget fund (SiLPA) and changes in profit sharing fund (DBH) to changes in capital expenditure in the district government of public works offices. The study was conducted on 23 district / city governments in Aceh during the period of 2013- 2015. The type of data used in this study is secondary data. The research was conducted by census with data analysis using multiple linear regression. The results show that changes in the unspent budget fund and changes inprofit sharing fund simultaneously and partially affect the changes in capital expenditure in the district government public works office in Aceh. These results indicate that changes in capital expenditures in public works can occur due to changes in the unspent budget fund, and changes inprofit sharing fund. Keywords: Changes in the unspent budget fund, changes in profit sharing fund, districts / municipalities and changes in capital expenditures.

Pengaruh Aset dalam Perkembangan Usaha Kecil Terhadap Pendapatan Usaha Mikro Kecil Menengah Kota Lhokseumawe Di Era Pandemi Covid 19 Isra Maulina; Sufrizal; Iskandar
Al - Muamalat: Jurnal Hukum dan Ekonomi Syariah Vol 7 No 2 (2022): Jul-Des 2022
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/muamalat.v7i2.5092

Income is the level of a person's ability to meet the needs of life in a certain period of time, usually within one month. This study aims to determine the effect of assets on UMKM income in the era of the covid 19 pandemic. The population in this study is UMKM in the City of Lhokseumawe which are registered with the Office of Industry, Trade, Cooperatives and Small and Medium Enterprises of Lhokseumawe City in 2020. This research is a quantitative type, The sampling technique is purposive sampling, namely the population that meets certain sample criteria according to what is desired, the sample in this study is 78 small business units, UMKM. The results of the study prove that the results of the partial test (t) The value of the regression coefficient for the asset variable shows a positive direction, namely the effect of assets on income is significant where the value of tcount (65.842) ˃ ttable (1.99210) and a significance of 0.000 ˂ 0.05, so Ho is rejected and Ha accepted UMKM income in the era of the covid 19 pandemic and The results of the study prove that the results of the test for the coefficient of determination (R2) show that the ability of asset variables to explain UMKM income variables is 98.3%, while the remaining 1.7% is explained by other factors outside this research model (small business).

ANALYSIS OF THE INFLUENCE OF MOBILE BANKING SERVICE QUALITY ON THE LEVEL OF CUSTOMER SATISFACTION AT PT.BANK SUMUT KATAMSO SYARIAH BRANCH OFFICE Muhammad Khoiri Gusmar; Isra Maulina; Mukhtasar Mukhtasar
AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah Vol. 5 No. 1 (2023): AT-TIJARAH: Jurnal Penelitian Keuangan dan Perbankan Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/attijarah.v5i1.1634

This study aims to determine the effect of each dimension of service quality, namely security, convenience and speed on the level of customer satisfaction at PT Bank Sumut Syariah Katamso Branch Office. The variables in this study are security, convenience, speed, and customer satisfaction. The independent variables (x) in this study include: Security (X1), Ease (X2), and Speed (X3). For variable (Y) customer satisfaction. The method used in this study is a descriptive quantitative method. The population in this study are all customers of Bank Sumut who use mobile banking. The sample used was 99 respondents with a non-probably method with accidental sampling technique. The results showed that partially the security variable had a significant effect on the level of customer satisfaction with Tcount <Ttable 2.804 <1.985 with a significant level of 0.002 > 0.05. The convenience variable has a significant effect on the level of customer satisfaction with Tcount <Ttable 3.319 <1.985 with a significant level of 0.003 > 0.05. The speed variable has a significant effect on the level of customer satisfaction with Tcount < Ttable 3.432 < 1.985 with a significant level of 0.000 > 0.05. And simultaneously the variables of security, convenience and speed have a significant effect on the level of customer satisfaction, with Fcount >Ftable, 46, 469 > 2.70 with a significant value of 0.000 <0.05 at the Bank of North Sumatra, the Katamso Sharia Branch Office.

ANALISIS PENGARUH DPK, CAR, DAN BOPO TERHADAP PROFITABILITAS BANK PANIN DUBAI SYARIAH PERIODE 2015-2020 Nurul A’la; Isra Maulina; Siti Najma
J-ISCAN: Journal of Islamic Accounting Research Vol. 4 No. 1 (2022): J-ISCAN : Journal of Islamic Accounting Research
Publisher : IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jiscan.v4i1.310

This Study was conducted to examine the aims to determine the effect of TPF, CAR and BOPO on profitability Bank Panin Dubai Islamic 2015-2020. The population in this study banks sharia in Indonesia for the period 2015-2020. There are four variables in this study namely third party funds, capital adequacy ratio, operational costs on operational income and profitability. For the dependent variabel (Y) of the study is profitability. The independent variabel (X) in this study includes: third party funds(X1), Capital Adequacy Ratio (X2) and Operational Costs on Operational Income (X3). The research method used is quantitative methods. The results showed that partially the TPF variable had a no effect on profability (ROA), with tcount < ttable (-0,425< 2,120, with significant level of 0,691> 0,05. CAR variable had a positive and significant effect on profability (ROA), with tcount > ttable 2,903>2,120, with significance level of 0,003> 0,05. BOPO variable had a negative and significant effect on profability (ROA) , with tcount> ttable -3,263>2,210, with significance level of 0,005< 0,05. And simultaneously the variables TPF, CAR and BOPO have a effect an Profitability (ROA), with Fcount > Ftable 6,182 >3,20 and significant level of 0,005< 0,05 in Banks Panin Dubai Islamics for the period 2015-2020.

Sejarah dan pemikiran akuntansi syariah Maulina, Isra
Jurnal Investasi Islam Vol 7 No 1 (2022): Jurnal Investasi Islam
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v7i1.3623

This paper discusses the history of the birth of sharia accounting which is inseparable from thedevelopment of Islam, the obligation to record non -cash transactions as mentioned in the QS. AlBaqarah: 282 encouraged Muslims to care about recording and gave rise to the tradition ofrecording among the people, and this was one of the factors that encouraged cooperation at thattime. History proves that accounting science has long been practiced in the Islamic world,such as the term journal, which was used during the time of the Islamic caliphate with theterm "jaridah" for financial bookkeeping. Likewise with the double entry written by LucaPacioli. That way we know that Islam first recognized the accounting system because theQur'an was revealed in 610 AD, which is 800 years earlier than Luca Pacioli whopublished his book in 1494. Sharia accounting is accounting which processes financialtransactions using contracts in accordance with the provisions of the Qur'an and Hadithand ijmak. Thus, accounting has been known as a means of accountability to companyowners, so sharia accounting is more than that, namely accountability to company ownersand God.

Co-Authors A'la, Nurul Adha Harahap, Akmaliyah Almira Keumala Ulfah Amanda, Lusia AMINAH Asra Ayu Lian Dari Bahri, Halida Dana Siswar., Evi Iskandar, Darwanis, Dinal Adriansyah Fathul Liza Ghazali Syamni Haris Fajar Fahdillah Hayatul Putri, Cut Misra Heny Rofizar Husna Hayati Husna, Husna Hayati Husni Kamal Iqbal El Ache Muli, Muhammad ISKANDAR Iskandar Iskandar Ismaulina juliana putri Julitha Indah Nahdiyah Sibuea5 Lestari, Legi M. Anzaikhan M.Abdul Azim Malahayatie MIFTAHUL JANNAH Mirina Asrya Mutya Mudasir, Aidil Muhammad Khoiri Gusmar Muhammad Syafril Nasution Mukhtasar, Mukhtasar Muslina Muslina Muslina, Muslina Nabila, Putri Nadirsyah Nadirsyah Nur Anwar, Nur Nurul A’la Putra, Ramdani Bayu Putri Sakinah Muti Razali, Ramadhan Ria Rahayu Ristati, Ristati Rita Mulyani Salwa Afifah, Isra Sandya Pramunitia Sharah Shofia Marwa Marpaung Siti Najma Sri Wahyuni Sufrizal Sufrizal Sufrizal, Sufrizal Syafriil Nasution Visalwa Enggela Yati, Linda Zefri Maulana Zulfikar Zulfikar

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