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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 Maneksi (Management Ekonomi Dan Akuntansi) JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Accounting Science Gondang: Jurnal Seni dan Budaya Maneggio: Jurnal Ilmiah Magister Manajemen Ganaya: Jurnal Ilmu Sosial dan Humaniora Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Martabe : Jurnal Pengabdian Kepada Masyarakat 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) Bilancia : Jurnal Ilmiah Akuntansi Jurnal Mantik Jurnal Ilmiah Edunomika (JIE) International Journal of Economics Development Research (IJEDR) Jurnal Darma Agung Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) MALLOMO: Journal of Community Service JURNAL MANAJEMEN AKUNTANSI (JUMSI) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Indonesian Journal of Innovation Studies Gesture: Jurnal Seni Tari Jurnal Akuntansi dan Keuangan Studi Akuntansi, Keuangan, dan Manajemen Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Regress: Journal of Economics & Management Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) Journal AK-99 Journal of Business Management and Economic Development Jurnal Inovasi Bisnis Indonesia (JIBI) IIJSE
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Optimalisasi Strategi Digital Marketing Untuk Perkembangan Usaha Mikro Kecil dan Menengah (UMKM) di Desa Aras, Kecamatan Air Putih, Kabupaten Batubara Asrah, Bengi; Lubis, Herlin Syahdina; Tarisa, Cut; Nurwani, Nurwani
Maneggio: Jurnal Ilmiah Magister Manajemen Vol 7, No 2 (2024): September
Publisher : Magister Manajemen Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/maneggio.v7i2.21299

Abstract

Penelitian ini membahas tentang pentingnya penerapan digital marketing dalam mendukung perkembangan Usaha Mikro Kecil dan Menengah (UMKM) di Desa Aras, Kecamatan Air Putih, Kabupaten Batubara. UMKM memegang peranan penting dalam perekonomian lokal, namun masih menghadapi berbagai kendala dalam pemanfaatan teknologi digital untuk pemasaran. Penelitian ini menggunakan metode kualitatif melalui observasi, wawancara, dan dokumentasi untuk mengkaji tantangan dan peluang digital marketing bagi UMKM di desa tersebut. Hasil penelitian menunjukkan bahwa penerapan digital marketing, terutama melalui media sosial dan e-commerce, dapat meningkatkan jangkauan pasar dan daya saing UMKM secara signifikan. Namun, kurangnya literasi digital dan akses internet menjadi hambatan utama. Penelitian ini merekomendasikan adanya pelatihan dan pendampingan bagi para pelaku UMKM untuk memaksimalkan manfaat dari pemasaran digital, dengan tujuan memperkuat posisi UMKM di pasar global dan meningkatkan perekonomian desa.
Analisis Akuntabilitas Dan Transparansi Dalam Pengelolaan Zakat Infaq Dan Dana Sedekah Dompet Dhuafa Waspada Medan Zahara, Annisa; Nurwani, Nurwani
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4365

Abstract

This study aims to determine accountability and transparency in the management of Zakat and Alms Infaq funds at the Amil Zakat Institution, Dompet Dhuafa Waspada Medan. This type of research is qualitative, with a descriptive approach, data sources obtained through interviews, documentation, literature studies, and observation. This type of data analysis uses descriptive analysis, starting with data reduction, data presentation, then draws conclusions. The results of the study show that accountability for the management of ZIS Funds in Dompet Dhuafa is very good with a planned collection system and continued with programmed programs. The collected ZIS funds are channeled and utilized in the fields of education, religion, social justice and humanity, as well as economic empowerment with fair and equitable distribution. Whereas in terms of Transparency, Dompet Dhuafa Alert has been maximized and has met transparency indicators. Because Dompet Dhuafa has reported a consolidated report, a report on program beneficiaries that has been distributedDompet Dhuafa is transparent in terms of easy access, DDW provides easy access for the community, DDW has published every activity carried out, the number of beneficiaries every month, even every year on the official website and also Dompet Dhuafa Waspada social media. And in terms of publishing financial reports, Dompet Dhuafa Waspada Medan does not publish its financial reports on websites or social media, because the financial reports that have been managed by each Dompet Dhuafa branch office have been consolidated into the central Dompet Dhuafa, and have been published on the central web, even for the last year's financial report, namely 2022, the audit results have come out with an unqualified opinion, therefore it can be said that Dompet Dhuafa Waspada Medan Branch has been transparent in managing Zakat, Infak and Alms funds.
Penerapan Analisis Cost Volume Profit sebagai Evaluasi dalam Merencanakan Laba melalui Integrasi Pendapatan pada UMKM Ayam Penyet Zianka Erika, Erika; Nurwani, Nurwani; Jannah, Nurul
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i1.3194

Abstract

Purpose: This study aims to evaluate profit planning through revenue integration in the Ayam Penyet Zianka MSME by employing Cost Volume Profit (CVP) analysis. The objective is to understand how CVP analysis can help optimize financial performance and strategic planning in the competitive food service industry. Research methodology: A descriptive quantitative method was used, relying on a secondary data analysis. This study employed CVP analysis to assess the break-even point and margin of safety. By integrating various cost components and revenue streams, this analysis aims to identify the critical factors affecting profitability and provide actionable insights for financial management. Results: The analysis revealed several factors that contributed to the decline in sales and subsequent decreases in MSME profits. High operational costs hinder the effective cost control and production management processes. Additionally, fluctuating material prices that are not matched by corresponding increases in selling prices further exacerbate profit margins. These findings underscore the importance of efficient cost management and dynamic pricing strategies for sustaining profitability. Limitations: The study was confined to a single MSME, which may limit the generalizability of the findings. Moreover, reliance on secondary data may restrict the depth of the analysis and the ability to capture real-time financial nuances. Contribution: This study enhances profit planning strategies for small food businesses and contributes to improved financial management practices in the MSME sector. It provides valuable insights for entrepreneurial decision making, emphasizing the significance of CVP analysis in effective profit planning and financial performance optimization within competitive market dynamics. This study highlights the critical need to integrate cost-control measures and adaptive pricing strategies to sustain profitability in the face of market fluctuations.
Analisis Penyelesaian Complaint Handling pada Pelayanan Sistem Operasional di BSI KCP Cemara Asri Puspita, Windy; Nurwani, Nurwani; Anggraini, Tuti
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 8 No 3 (2024): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v8i3.28917

Abstract

This research aims to determine the resolution of complaint handling at BSI KCP Cemara Asri. This research uses a descriptive qualitative research method that uses primary data and secondary data as sources of research data. The subject of this research is customer service at BSI KCP Cemara Asri. And the data collection techniques used were interviews and literature studies. This research found that the completion of complaint handling at BSI KCP Cemara Asri was carried out by customer service using a complaint handling resolution mechanism, namely carrying out standard service initiation, listening to customer complaints, saying apologies, asking customers for the chronology of complaints that occurred, verifying customer data, provide solutions to customers, ask customers to fill out a complaint form, and finally carry out standard service terminations. In completing complaint handling at BSI KCP Cemara Asri, there are supporting and inhibiting factors. So strategies need to be implemented to minimize the occurrence of customer complaints. So, to minimize the occurrence of customer complaints at BSI KCP Cemara Asri, what customer service must do in resolving complaint handling is to implement excellent service, namely providing information or explaining the products or services used by customers as well as explaining how to use the BSI Mobile application and Its function is so that later if a complaint occurs that is still relatively easy, the customer can resolve it themselves. So that it can minimize the occurrence of customer complaints in the future or similar complaints to these customers.
Analisis Efektivitas Pengelolaan Pendapatan Objek Wisata Sawah Pure Tanjung Morawa Deli Serdang Pertiwi, Tri Bagus; Juliati Nasution, Yenni Samri; Nurwani, Nurwani
Jurnal Ilmiah Ekonomi Islam Vol 10, No 2 (2024): JIEI : Vol.10, No.2, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i2.15146

Abstract

This research aims to measure the effectiveness of income from the Punden Rejo Tanjung Morawa Deli Serdang rice fields tourist attraction, the type of research used is qualitative research with a descriptive approach. With data collection methods, namely interviews, documentation and observation. This research was conducted to see, assess and analyze the success of pure tourism destination revenue management in increasing regional income. Based on the results of the analysis of the effectiveness of the income of the Punden Rejo rice field tourist attraction, it is said to be less effective because in January it was 99.2%, based on the percentage criteria, the criteria are quite effective, while the percentage of effectiveness is most drastic in November, namely 71% based on the criteria in this percentage. then it is categorized as ineffective. If you look at the percentage in 2023, it is in the less effective category because it shows an average of 76.6%. This is because the number of visitors and income at the Punden Rejo rice field tourist attraction counter has decreased every month. This decrease is possible because there are still problems where human resources have not been maximized in supporting the development of rice field tourism in the village and have not been maximized in organizing financial management and marketing. . income from rice field tourism objects has decreased, thus affecting the effectiveness of tourism income. Promotion to the surrounding community also needs to be strengthened with digital marketing so that progress in managing rice field tourism can be maximized.
The Position of The Accounting Profession in The Realization of The 2030 Sustainable Development Goals (SGD's) Ahmadi, Ahmadi; Nasution, Yenni Samri Juliati; Nurwani, Nurwani
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 4 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i4.6282

Abstract

This research aims to analyze the role of accountants in realizing the Sustainable Development Goals 2030 in Singkuang I Village-Owned Enterprises. The research method used is descriptive qualitative with a case study approach. Data was obtained through interviews, observation and documentation of relevant data related to the development of Sustainable Development Goals (SGD's) 2030 in Singkuang I Village-Owned Enterprises. Data was analyzed using the triangulation method between interview results, sustainability theory and role theory. The results of this research found accountants' views on the Sustainable Development Goals (SGD's) that are currently occurring. In Village-owned enterprises, the goals that can be implemented by accountants are still limited in various targets, limited information regarding Sustainable Development Goals (SGD's), lack of awareness of Sustainable Development Goals (SGD's). Development Goals (SGD's), the level of success of all Sustainable Development Goals (SGD's) related to accountants is still relatively low.
ANALISIS KUALITAS LABA PADA PERUSAHAAN KONTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Rokan, Mustafa Kamal; Nurwani, Nurwani; Gunawan, Asrul
Al-Muhtarifin: Islamic Banking and Islamic Economic Journal Vol 4, No 1 (2025): JAN 2025
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/almuhtarifin.v1i1.17605

Abstract

This study aims to determine the effect of profitability, leverage, and liquidity on earnings quality in construction companies and buildings listed on the Indonesia Stock Exchange (IDX). In this research using quantitative methods with an associative approach. Population that used is the company's annual financial statements buildings and buildings listed on the Indonesia Stock Exchange (IDX) period 2016-2020 as many as 18 companies. Sampling technique using purposive sampling technique based on certain criteria. Results research shows that profitability significant effect on earnings quality. Leverage has no significant effect on earnings quality. Liquidity no significant effect on earnings quality. Simultaneously, all the independent variables are profitability, leverage, and liquidity simultaneously significantly influence earnings qualityKeyword: Profitability, leverage, Liquidity on earnings quality
Pengaruh Kewajiban Moral dan Akuntabilitas Pelayanan Publik terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan pada Badan Pengelola Pajak dan Retribusi Daerah (BPPRD) Simpang Empat Sovianum, Sovianum; Lubis , Fauzi Arif; Nurwani, Nurwani
Regress: Journal of Economics & Management Vol. 2 No. 3 (2023)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/reg.v2i3.897

Abstract

This article aims to determine the effect of moral obligation and public service accountability on taxpayer compliance with case studies at the Regional Tax and Retribution Management Agency (BP2RD) Simpang Empat. This study used quantitative methods and associative approaches, data collection techniques using questionnaires and the population and sample in this study were 100 people. Data were analyzed by multiple linear regression method. The positive results of this study indicate that the Moral Obligation variable has a significant effect on Taxpayer Compliance, variable Public Service Accountability has a significant and significant effect on Taxpayer Compliance, and the variables of Moral Obligation and Public Service Accountability have a simultaneous and significant effect on Taxpayer Compliance. This can be seen from the test of the coefficient of determination where variations of the Moral Obligation and Service Accountability variables are able to explain the Taxpayer Compliance variable by 72.4%.
ANALISIS SISTEM PENGENDALIAN PERSEDIAAN BARANG DAGANG DENGAN METODE ECONOMIC ORDER QUANTITY Syahrur H. Imran; Abdul Azis; Nurwani, Nurwani
Journal AK-99 Vol. 5 No. 1 (2025): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v5i1.3718

Abstract

Penelitian ini bertujuan untuk mengetahui jumlah kuantitas optimal untuk setiap pemesanan dengan menggunakan metode Economic Order Quantity (EOQ) dan Total Inventory Cost, serta untuk mengetahui kapan dilakukan Reorder Point (ROP) dan berapa biaya persediaan pengamanan (Safety Stock). Teknik pengumpulan data yang digunakan dalam penelitian ini adalah wawancara dan dokumentasi. Populasi dan sampel dalam penelitian ini adalah beberapa barang dengan merek “Kramindo”. Hasil penelitian menunjukkan bahwa jumlah pesanan optimal untuk piring adalah sebesar 131 lusin, dengan frekuensi pemesanan sebanyak 9 kali dan jarak waktu antar pemesanan selama 40 hari. Pemesanan kembali dilakukan saat persediaan mencapai 22 lusin, dengan jumlah persediaan maksimum sebesar 166 lusin. Untuk mangkok, jumlah pesanan optimal adalah 104 lusin dengan frekuensi pemesanan sebanyak 9 kali dan jarak waktu antar pemesanan selama 40 hari. Pemesanan kembali dilakukan saat persediaan mencapai 19 lusin, dan jumlah persediaan maksimum adalah 144 lusin. Jumlah pesanan optimal untuk piring kue adalah 68 lusin, dengan frekuensi pemesanan sebanyak 12 kali dan jarak pemesanan 30 hari. Reorder dilakukan ketika persediaan mencapai 16 lusin, dengan jumlah persediaan maksimum sebesar 98 lusin. Sedangkan untuk cangkir, jumlah pemesanan optimal adalah 84 lusin dengan frekuensi pemesanan sebanyak 13 kali dan jarak pemesanan 28 hari. Reorder dilakukan saat persediaan mencapai 21 lusin, dengan jumlah persediaan maksimum sebesar 119 lusin.
The Role of Legal Audit in Collection Loan Debts through State Attorney (Study at Bambang Santoso & Partners Law Firm) Ahmadi, Ahmadi; Nurwani, Nurwani
Jurnal Ekonomi : Journal of Economic Vol 16, No 01 (2025): Jurnal Ekonomi : Journal of Economic
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v16i01.8655

Abstract

This study aims to analyze the Role of Legal Audit in Debt Collection Through State Attorney (Study on Law Firm Bambang Santoso & Partners) . This study is a qualitative descriptive study with a case study approach. Data collection through interviews, observations and document studies. Based on the results of the study Legal audit or commonly called Legal audit is a legal examination and analysis of the implementation of various provisions of laws and regulations by certain parties who are the targets of legal audits, both individuals and institutions. Legal audits are intended to determine the level of compliance or violation of the company against applicable laws, including in violations of bad debts. Bad debts are conditions where debtors, both individuals and business entities, are unable to pay installments or debts they have to the lender on time. In essence, handling bad debt cases through the courts is not a simple process. In handling a fiat execution application for bad debt cases through the district court, there are several stages that must be followed.
Co-Authors Abdul Azis Adriansyah, Muhammad Agustinus Agustinus AHMADI Akhsan Akhsan Alfarizi, Mhd Reza Andar Indra Sastra Anggun Pratiwi Anton, Syahri Arfianty Arfianty, Arfianty Arif Tribowo Arifin Fauzi Lubis Arman Arman Arnida Wahyuni Lubis Asmawati Asmawati Asrah, Bengi Atika Atika Balqis, Amanda Bancin, Kiki Amelia Chairunnisa, Lita Christiana, Irma Dharma, Budi Erika Erika Fajriawan, Rezki fatimah Fatimah Fatmawati, Lia Nur Gunawan, Asrul Gurusinga, Mellya Friska Halijah, Nur Harun, Hernianti Hastina Febriaty Hayani, Mifta Hayat, Kumala Helmi, Halimah Hendra Harmain Hernianti Harun Indradewa, Rhian Juliati Nasution, Yenni Samri Jumriani, Jumriani Kamila, Kamila Laylan Syafina Lestari, Mega Indah Lingga, Fitria Ratna Lubis, Fatimah Aini Lubis, Herlin Syahdina Lubis, Nurul Azhrah Mahira, Tengku Ismalia Maisyura, Dina Marliyah, Marliyah Marpaung, Tuah Rizky Martis, Martis Maysarah, Maysarah Nashuha Harahap, Vania Ananda Nasution, Alya Elva Lianda Nasution, Annio Indah Lestari Nasution, Juliana Nasution, Yenni Samri Julianti Nisa, Sofatun Nur Hakimah Nurhapsah, Nurhapsa Nurul Jannah Pertiwi, Tri Bagus Pratama, Dela Puspita, Windy Putra, Ary Satria Rahmadani, Nurianti Ramadhani, Sri Rokan, Mustafa Kamal Rosadi, Imran Sagala, Syarah Asda Pratiwi Samri Juliati Nasution, Yenni Sari Wahyuni Saskia Aulia Ashar Sihombing, Amira Salsabila Afra Siregar, Ayu Lestari Siregar, Sylviana Sovianum, Sovianum Sri Mustika Aulia Sugianto Sugianto Suhardi, Dayu Suwifania, Jihan Syahrur H. Imran Tarisa, Cut Try Wahyu Purnomo Tuti Anggraini Wahyu Syarvina Wahyundari, Sri Putri Wardatussyfa, Wardatussyfa Yasri Tarawiru YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yenni Samri Juliati Nst yunaidi yunaidi Zahara, Annisa