Article Per Year (5 Year)
p-Index From 2020 - 2025
6.078
P-Index
This Author published in this journals
All Journal EkoBis ( Ekonomi & Bisnis ) Jurnal Manajemen Terapan dan Keuangan Jurnal Ekonomi : Journal of Economic Jurnal Ekonomika Dinar: Jurnal Ekonomi dan Keuangan Islam Jurnal Ilmiah Ekonomi Islam JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Accounting Science Maneggio: Jurnal Ilmiah Magister Manajemen Ganaya: Jurnal Ilmu Sosial dan Humaniora Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmiah Ecosystem Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JISIP: Jurnal Ilmu Sosial dan Pendidikan JESI (Jurnal Ekonomi Syariah Indonesia) Jurnal EDUCATIO: Jurnal Pendidikan Indonesia JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Mantik International Journal of Economics Development Research (IJEDR) Jurnal Darma Agung Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) MALLOMO: Journal of Community Service JURNAL MANAJEMEN AKUNTANSI (JUMSI) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Econetica Indonesian Journal of Innovation Studies Jurnal Akuntansi dan Keuangan Studi Akuntansi, Keuangan, dan Manajemen Journal Research of Economics and Bussiness Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Regress: Journal of Economics & Management Paradoks : Jurnal Ilmu Ekonomi Journal AK-99 Journal of Business Management and Economic Development Jurnal Inovasi Bisnis Indonesia (JIBI)
Nurwani Nurwani, Nurwani
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

Published : 48 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 48 Documents
Search

 1   2   3   4   5 
PENGARUH PENDAPATAN PERKAPITA, INVESTASI DAN INFLASI TERHADAP KEMISKINAN DI PROVINSI SUMATERA UTARA Febriaty, Hastina; Nurwani, Nurwani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 2 (2017): November
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.29 KB)

Abstract

In this research was discusses the influence of per capita income, investment and inflation on poverty in North Sumatra Province. The purpose of this research is to know the influence of per capita income, investment and inflation on poverty in North Sumatera province partially and simultaneously, and the variable that has dominant influence to poverty in North Sumatera Province. Sources of data used are secondary data taken from the Central Bureau of Statistics and Bank Indonesia from 2001 to 2015.Teknik analysis used in this study is multiple linear regression analysis using e-views program 8.1 and perform testing of classical assumptions and using hypothesis testing simultaneously (F) and partial (t).The results showed that partially per capita income had negative and significant effect to poverty in North Sumatera Province. Investment had negative and insignificant effect on poverty in North Sumatera Province while Inflation had positive and insignificant effect on poverty in North Sumatera Province. Simultaneously per capita income, investment and inflation affect poverty in North Sumatera ProvinceKeywords: Per capita Income, Investment, Inflation and Poverty
Analisis Kelayakan Usaha Ternak Ayam Arab Petelur Di Desa Leppangang Kecamatan Patampanua Kabupaten Pinrang Nurwani, Nurwani; Nurhapsah, Nurhapsa; Arman, Arman
Jurnal Ilmiah Ecosystem Vol. 21 No. 3 (2021): ECOSYSTEM Vol. 21 No 3, September - Desember Tahun 2021
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/eco.v21i3.1146

Abstract

Penelitian ini bertujuan 1) untuk mengetahui besar biaya dan pendapatan rata-rata peternak dalam usaha ternak ayam arab petelur di Desa Leppanggang Kecamatan Patampanua Kabupaten Pinrang. 2) untuk mengetahui tingkat kelayakan usaha ternak ayam arab petelur ditinjau dari aspek finansial. 3) untuk menentukan tingkat kelayakan usaha ternak ayam arab petelur ditinjau dari aspek nonfiansial : aspek pemasaran, manajemen, teknis, hukum, sosial dan lingkungan. Jenis data dalam penelitian ini ada 2 yaitu data kualitatif dan data kuntitatif dan teknik pengumpulan data yang digunakan yaitu metode observasi, kuesioner, dan wawancara serta sumber data yang digunakan yaitu sumber data primer dan sekunder. Analisis data yang digunakan dalam penelitian ini adalah Statsitik deksriptif dan skala likert. Hasil penelitian menunjukkan bawah pendapatan rata-rata peternak ayam arab petelur  senilai Rp. 9.200.644/ bulan, Tingkat kelayakan usaha beternak ayam arab petelur ditinjau  dari analisis penerimaan atas biaya ( R/C Rasio) diperoleh sebesar 2,7 hal tersebut manandakan bahwa usaha tersebut termasuk kedalam kategori Layak karena hasil R/C Ratio >1, sehingga dapat dikatakan usaha tersebut Layak untuk di kembangka dan Layak secara Finansial, Sedangkan berdasarkan hasil analisis tingkat  kelayakan usaha ternak ayam arab petelur ditinjau dari aspek pemasaran, manajemen, teknis, hukum, sosial dan lingkungan, maka hasil penelitian menunjukkan secara kualitatif, hasil yang diperoleh rata-rata menunjukkan pada kategori Setuju sehingga secara kualitatif masuk kedalam kategori Layak secara Nonfinansial. This study aims 1) To determine the cost and average income of farmers in the laying hens business in Leppanggang Village, Patampanua District, Pinrang Regency. 2) To determine the level of feasibility of laying hens in terms of financial aspects. 3) To determine the feasibility level of laying hens in terms of non-financial aspects: marketing, management, technical, legal, social and environmental aspects. There are 2 types of data in this study, namely qualitative data and quantitative data and the data collection techniques used are observation, questionnaire, and interview methods and the data sources used are primary and secondary data sources. Analysis of the data used in this study is descriptive statistics and Likert scale. The results showed that the average income of laying arab chicken breeders was Rp. 9,200,644/month, the feasibility level of raising laying hens in terms of revenue analysis on costs (R/C Ratio) is 2.7, which indicates that the business is included in the Eligible category because the results of the R/C Ratio are >1, so it can be said that the business is feasible to be developed and financially feasible, while based on the results of the analysis of the feasibility level of laying arab chickens in terms of marketing, management, technical, legal, social and environmental aspects, the results of the study show qualitatively, the results obtained are average. The average indicates the Agree category so that qualitatively it is included in the Non-financially Eligible category.
Analysis through Implementation of Government Accounting Standards on Accrual Base Sagala, Syarah Asda Pratiwi; Marliyah, Marliyah; Nurwani, Nurwani
Journal of Business Management and Economic Development Том 2 № 01 (2024): January 2024
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v2i01.326

Abstract

This research aims to determine the application of accrual-based Government Accounting Standards in the presentation of financial reports at the North Labuhanbatu Regency Central Statistics Agency and to determine the suitability of the presentation of the North Labuhanbatu Regency Central Statistics Agency's financial reports with Government Regulation Number 71 of 2010. This research method uses qualitative methods with interviews and documentation. The subjects of this research are employees of the accounting and finance department at BPS Kab. North Labuhanbatu. The results of the first research: Application of Government Accounting Standards in the Presentation of Financial Reports of the North Labuhanbatu Regency Central Statistics Agency refers to Government Regulation Number 71 of 2010, BPS Labura Financial Reports have been prepared and presented on an accrual basis, but accrual basis accounting is still not fully implemented because it still exists. the financial report component that uses the cash basis is the Budget Realization Report. The results of the second research state that the presentation of the financial reports of the North Labuhanbatu Regency Central Statistics Agency is not 100% in accordance with Government Regulation Number 71 of 2010. This is because there are still several posts that are not implemented, namely transfer posts and financing posts in the Budget Realization Report
Analisis Dana Zakat, Penerimaan Non Halal, dan Corporate Social Responsibility (CSR) Pada Bank Syariah Di Indonesia Syafina, Laylan; Nurwani, Nurwani
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 11, No 2 (2021)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.052 KB) | DOI: 10.21927/jesi.2021.11(2).101-107

Abstract

Zakat funds are funds obtained from Muslim assets that have exceeded the haul and nisab that must be fulfilled. Zakat funds have the opportunity to improve the people's economy. Zakat funds are also related to non-halal receipts which are reflected in reports on the sources and uses of benevolent funds. This report is usually related to social activities, which means it is related to the CSR of the Islamic bank. The study was conducted on all Islamic commercial banks in Indonesia starting from 2016 to 2020. Using eviews 7 to analyze the data. The results of this study show that zakat funds and non-halal revenues partially and significantly influence Corporate Social Responsibility (CSR) and simultaneously zakat funds and non-halal revenues also have a significant and significant effect on Corporate Social Responsibility (CSR).
Analisis Kinerja Organisasi Sektor Publik Dengan Metode Balanced Scorecard (Studi Kasus Pada Dinas Komunikasi Dan Informatika Provinsi Sumatera Utara) Pratiwi, Anggun; Nurwani, Nurwani
JURNAL EKONOMIKA Volume 13, Nomor 02, Juni 2022
Publisher : Universitas Borneo Tarakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35334/jek.v14i01.2523

Abstract

This study aims to analyze the performance of the Department of Communication and Information of North Sumatra Province as a public sector organization with a balanced scorecard approach. Performance is measured through four balanced scorecard perspectives, namely: financial perspective, internal business process perspective, growth and learning perspective, and customer/society perspective. The type of research used is descriptive qualitative research with data collection techniques through observation, interviews, questionnaires, and documentation. The results of this study indicate that performance appraisal from a financial perspective is economical with an average budget realization achievement of 86.60% in the past 3 years, which means it is effective and efficient, on the other hand, budget information is still not transparent. Performance appraisal from the community's perspective is considered good, the community is satisfied with relevant and updated information services. Performance appraisal according to the perspective of internal business processes is classified as efficient and good in providing services measured through several indicators. Performance appraisal based on learning and growth perspective is considered good considering the welfare of its employees as measured by several indicators.Keywords: Performance, Public Sector Organizations, Balanced Scorecard
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN PADA DINAS KOMUNIKASI DAN INFORMATIKA PROVINSI SUMATERA UTARA Wardatussyfa, Wardatussyfa; Nurwani, Nurwani
JURNAL EKONOMIKA Volume 13, Nomor 02, Juni 2022
Publisher : Universitas Borneo Tarakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35334/jek.v14i01.2576

Abstract

In compliance with applicable legislation, salary provision must be supported by evidence in the form of paperwork and other records. Several factors must be considered when determining wage to ensure that the pay is commensurate with the work performed by employees, such as attendance lists, so that employees are more encouraged to adhere to attendance policies. In this situation, the payroll accounting information system makes it easier for accountants to complete computations and keep track of everything relevant to payroll transactions. This payroll information system, on the other hand, can lead to data entry errors. If you enter the erroneous account number, especially while distributing salaries, the money could end up in someone else's account, resulting in significant losses. This study was carried out at the North Sumatra Province's Department of Communication and Information (Diskominfo). By performing direct observations and interviews with numerous employees, this study takes a descriptive qualitative method. The findings of this study show that the payroll system is still ineffective since it does not consider employee attendance hours when calculating employee salary. It would be preferable if attendance hours were factored into salary calculations, as this would encourage employees to be more punctual.
ANALISIS KESIAPAN USAHA KECIL DAN MENENGAH DALAM PENYUSUNAN LAPORAN KEUANGAN SESUAI SAK EMKM PADA LAPORAN KEUANGAN UMKM ROSE LAUNDRY Chairunnisa, Lita; Nurwani, Nurwani; Lubis, Arnida Wahyuni
Jurnal Manajemen Terapan dan Keuangan Vol. 12 No. 04 (2023): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v12i04.33673

Abstract

UMKM merupakan salah satu penopang kemajuan perekonomian Indonesia. Dalam menjalankan usahanya, setiap UMKM wajib menyusun laporan keuangan. Laporan keuangan ini digunakan  untuk menganalisis kinerja keuangan untuk mengambil keputusan keuangan dalam bisnis.  UMKM Rose Laundry tidak menerapkan SAK EMKM dalam laporan keuangannya karena beberapa alasan yaitu tidak mengetahui SAK EMKM karena belum pernah memiliki pengetahuantersebut sebelumnya. Penelitian ini bertujuan untuk: Mengetahui kesiapan pelaku UMKM Rose Laundry dalam menerapkan SAK EMKM dalam pelaporan keuangan dan menyusun laporan keuangan sesuai SAK EMKM. Penelitian ini menggunakan metode deskriptif kualitatif yaitu penelitian lapangan. Data yang diperoleh merupakan data primer yang diperoleh melalui  wawancara, observasi dan pencatatan data transaksi. Hasil penelitian berdasarkan data yang dihasilkan menunjukkan bahwa dengan mempertimbangkan indikator dan fasilitas pendukung yang diinginkan, UMKM Rose Laundry Kota Medan siap menerapkan SAK EMKM dalam laporan keuangannya. UMKM Rose Laundry telah menyusun laporan keuangan secara umum dan menerapkan prosedur pencatatan transaksi yaitu jurnal umum, buku besar, dan neraca saldo. Dalam proses pencatatannya belum memenuhi standar akuntansi keuangan  EMKM.
AKUNTABILITAS DAN TRANSPARANSI ANGGARAN TERHADAP EFEKTIVITAS PELAYANAN PUBLIK DALAM PEMBANGUNAN INFRASTRUKTUR OLEH DINAS PEKERJAAN UMUM KABUPATEN LANGKAT UNTUK MENINGKATKAN KENYAMANAN MASYARAKAT Putra, Ary Satria; Harmain, Hendra; Nurwani, Nurwani
JURNAL DARMA AGUNG Vol 32 No 4 (2024): AGUSTUS
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v32i4.4631

Abstract

Akuntabilitas mengacu pada kewajiban organisasi untuk memberikan pertanggungjawaban atas penggunaan anggaran dan hasil yang dicapai, sedangkan transparansi anggaran mencakup keterbukaan informasi terkait alokasi dan penggunaan anggaran, serta partisipasi publik dalam proses pengambilan keputusan terkait pembangunan infrastruktur. Penelitian ini meneliti tentang pengaruh akuntabilitas dan transparansi anggaran terhadap efektivitas pelayanan publik pada pembangunan infrastruktur pada Dinas Pekerjaan Umum Kabupaten Langkat. menggunakan metode kuantitatif dengan pendekatan asosiatif. Hasil penelitian menunjukkan bahwa Berdasarkan perhitungan dengan menggunakan SPSS, pengujian pengaruh Akuntabilitas terhadap Efektivitas menunjukkan nilai signifikan sebesar 0,002 < 0,05 dan nilai thitung sebesar 2,745 > 2,051, yang mengindikasikan bahwa terdapat pengaruh signifikan dari akuntabilitas terhadap efektivitas pelayanan publik. pengujian pengaruh Transparansi Anggaran terhadap Efektivitas menghasilkan nilai signifikansi sebesar 0,000 < 0,05 dan nilai thitung sebesar 5,249 > 2,051, yang juga menunjukkan pengaruh signifikan dari transparansi terhadap efektivitas pelayanan publik. Lalu, nilai signifikan untuk akuntabilitas dan transparansi terhadap efektivitas pelayanan publik adalah 0,000 < 0,05 dan nilai F sebesar 237,283 > 2,96, sehingga dapat disimpulkan bahwa terdapat pengaruh signifikan dari kedua variabel akuntabilitas dan transparansi terhadap efektivitas pelayanan publik.
Analisis Faktor-Faktor yang Menyebabkan Tunggakan Pembayaran Rekening Air Pelanggan pada Perusahaan Daerah Air Minum (PDAM) Tirtanadi Cabang Medan Kota Adriansyah, Muhammad; Nurwani, Nurwani
Jurnal Pendidikan Tambusai Vol. 6 No. 2 (2022): Agustus 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v6i2.3837

Abstract

PDAM Tirtanadi merupakan perusahaan yang bergerak pada pelayanan dan penyediaan air bersih bagi masyarakat, khususnya dikota Medan dan sekitarnya. Operasional PDAM Tirtanadi sendiri dibiayai melalui pendapatan yang diterima pihak PDAM Tirtanadi dari pelanggan yang menggunakan jasa PDAM Tirtanadi. Namun pendapatan yang diterima PDAM Tirtanadi tidak maksimal dikarenakan tingginya tingkat tunggakan pelanggan di PDAM Tirtanadi khususnya di PDAM Tirtanadi Cabang Medan Kota. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang dapat menyebabkan terjadinya tunggakan pembayaran air pelanggan pada Perusahaan Daerah Air Minum (PDAM) Tirtanadi Cabang Medan Kota. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Penelitian ini juga dilakukan dengan interview/wawancara, observasi, dan analisis dokumen saat melakukan penelitian. Hasil penelitian menunjukan bahwa faktor-faktor yang menyebabkan terjadinya tunggakan antara lain; 1) Meter air pelanggan tertimbun; 2) Pintu pagar rumah pelanggan terkunci; 3) Air pelanggan kecil atau mati total; 4) Surat pemberitahuan tunggakan tidak disampaikan petugas; 5) Kebiasaan pelanggan untuk menunda pembayaran; 6) Kurangnya petugas untuk melakukan pemutusan; 7) Pendapatan perkapita pelanggan menurun akibat pandemic covid-19.
Pengaruh CSR dan Profitabilitas Terhadap Nilai Perusahaan Lubis, Nurul Azhrah; Nurwani, Nurwani
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 3: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i3.4268

Abstract

This study aims to determine the effect of Corporate Social Responsibility and profitability on the value of the company in mining companies listed diBEI year 2016-2020. The type of data used in this study is quantitative data. The method used in this study is purposive sampling method with a population of 49 companies and a sample of 6 companies. The technique of data collection in this study is using the documentation method and analyzed by multiple linear regression analysis using SPSS 22 application. The results showed that (1) profitability and CSR disclosure had a positive and significant effect on the value of the Company, (2) profitability had a positive and significant effect on the value of the company, and (3) CSR disclosure and profitability had a positive and significant effect on the value of the company simultaneously.
Co-Authors Abdul Azis Adriansyah, Muhammad AHMADI Akhsan Akhsan Alfarizi, Mhd Reza Anggun Pratiwi Arfianty Arfianty, Arfianty Arif Tribowo Arifin Fauzi Lubis Aritonang, Solahuddin Arman Arman Arnida Wahyuni Arnida Wahyuni Lubis Asmawati Asmawati Asrah, Bengi Atika Atika Chairunnisa, Lita Christiana, Irma Damhuri, Dedy Dharma, Budi Erika Erika fatimah Fatimah Fatmawati, Lia Nur Fransiska, Ira Gunawan, Asrul Harun, Hernianti Hastina Febriaty Hayani, Mifta Hayat, Kumala Helmi, Halimah Hendra Harmain Hendra Harmain Hernianti Harun Juliati Nasution, Yenni Samri Jumriani, Jumriani Kamila, Kamila Laylan Syafina Lubis, Fatimah Aini Lubis, Herlin Syahdina Lubis, Nurul Azhrah Mahira, Tengku Ismalia Mandani, Putih Marliyah, Marliyah Marpaung, Tuah Rizky Maysarah, Maysarah Nasution, Alya Elva Lianda Nasution, Yenni Samri Julianti Nirwana, Nirwana Afiah Hidayati Nisa, Sofatun Nurain Nurain, Nurain Nurbaiti Nurbaiti Nurhapsah, Nurhapsa Nurul Jannah Pertiwi, Tri Bagus Puspita, Windy Putra, Ary Satria Rahmani, Nur Ahmadi Bi Ramadhani, Sri Rokan, Mustafa Kamal Sagala, Syarah Asda Pratiwi Sari Wahyuni Saskia Aulia Ashar Sihombing, Amira Salsabila Afra Siregar, Ayu Lestari Sovianum, Sovianum Sugianto Sugianto Suwifania, Jihan Syahrur H. Imran Tarisa, Cut Tuti Anggraini Wahyundari, Sri Putri Wardatussyfa, Wardatussyfa Yasri Tarawiru YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yenni Samri Juliati Nst Yusrizal Yusrizal Zahara, Annisa