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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 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
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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

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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.
Analisis Pengelolaan dana Investasi Asuransi Jiwa Syariah (Studi Kasus PT. Asuransi Sunlife Cabang Medan) Mandani, Putih; Rahmani, Nur Ahmadi Bi; 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.v4i1.4333

Abstract

This study aims to determine the management of sharia life insurance investment funds and find out the constraints that occur in the management of sharia life insurance investment funds at PT. Sun Life Medan Branch. The research method used in this study is a descriptive qualitative approach method. Data collection techniques in the form of interviews and using primary data obtained directly from PT. Sun Life Medan Branch. The subjects in this study were employees and customers at PT. Sun Life Medan Branch and the object of this study is the management of investment funds at PT. Sun Life Medan Branch. Based on the results of research on the management of sharia life insurance investment funds at PT. Sun Life Medan Branch is in accordance with sharia principles which are free from elements of gharar, maisyr and usury which refers to the fatwas of the National Sharia Council-Indonesian Ulema Council (DSN-MUI) and regulations stipulated by the Financial Services Authority (OJK) as well as on fund management transparent in accordance with Islamic law. Then in managing the funds there were no obstacles, but the obstacles existed when the emergence of Covid-19 in Indonesia where the financial dampening in investing tabarru funds decreased. Companies must pay customer claims because customer claims have increased so that expenses will increase.
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.
Analysis Of Financial Statement Preparation According To Isak 35 At SMK Swasta Bina Guna Tanah Jawa Simalungun Damhuri, Dedy; Wahyuni, Arnida; Nurwani, Nurwani
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 8, No 3 (2024): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i3..10878

Abstract

The purpose of this research is to determine the preparation of financial reports according to ISAK 35 at the Tanah Java Private Bina Guna Vocational School. This research uses descriptive qualitative methods. Data collection techniques were obtained through observation, interviews and documentation. The data obtained are primary data and secondary data. The results of this research indicate that the financial reports of the Bina Guna Tanah Jawa Private Vocational School are not in accordance with ISAK 35. The obstacles faced by the treasurer's lack of understanding and skills in preparing financial reports in accordance with ISAK 35. For this reason, the School Treasurer must immediately prepare financial reports in accordance with the Interpretation of Accounting Standards Finance 35 which is currently in effect is in the form of preparing a report of financial position, comprehensive income report, report on changes in net assets, cash flow report, and notes to financial reports.Keywords: Financial Statements, ISAK 35, Non-Profit Entity
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
Analisis Laporan Keuangan Masjid Berbasis ISAK No. 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba (Studi Kasus 5 Masjid di Kabupaten Simalungun) Nirwana, Nirwana Afiah Hidayati; Hendra Harmain; Nurwani, Nurwani
Journal Research of Economic and Bussiness Vol. 4 No. 01 (2025): Januari 2025
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v4i01.1061

Abstract

This research aims to determine the financial records of mosques in Simalungun Regency and implement the Interpretation of Financial Accounting Standards (ISAK) No. 35 concerning the presentation of financial reports of non-profit oriented entities. This research uses a descriptive qualitative approach method using primary data sources from direct sources or first parties, in this case mosque administrators, as well as secondary data, namely data in the form of books, notes and other documents related to the research object. The data collection techniques used in this research are observation, interviews and documentation techniques. Based on the results of data analysis, research results showed that the recording of the financial reports of the five mosques was not in accordance with ISAK No. 35 due to the management's limited knowledge of accounting and financial reporting. Therefore must creates an accounting cycle for the financial data obtained from the five mosques using financial data for July 2020, starting from the general journal to the financial report in accordance with ISAK No. 35, which includes the Financial Position Report, Comprehensive Income Report, Report on Changes in Net Assets, Cash Flow Statements, and Notes to Financial Statements. It is hoped that this will be able to assist mosque administrators in recording financial reports in the following period to improve the quality of financial reports so that they comply with ISAK No. 35. Keyword: ISAK No. 35, Non-profit Oriented Entity, Financial Statements
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