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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 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 Econetica Indonesian Journal of Innovation Studies Gesture: Jurnal Seni Tari 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 Amkop Management Accounting Review (AMAR) Journal AK-99 Journal of Business Management and Economic Development Jurnal Inovasi Bisnis Indonesia (JIBI) IIJSE
Nurwani Nurwani, Nurwani
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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.
Optimalisasi strategi pemasaran indihome pada telkom kotanopan sumatera utara dengan pendekatan SWOT Helmi, Halimah; Ramadhani, Sri; Nurwani, Nurwani
Jurnal EDUCATIO: Jurnal Pendidikan Indonesia Vol 11, No 1 (2025): Jurnal EDUCATIO: Jurnal Pendidikan Indonesia
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1202525582

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengevaluasi strategi pemasaran Indihome yang diterapkan oleh PT. Telkom Cabang Kotanopan, serta mengidentifikasi faktor internal dan eksternal yang mempengaruhi rendahnya pencapaian target pelanggan. Metode yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara mendalam, observasi lapangan, dan dokumentasi. Subjek penelitian adalah karyawan bagian pemasaran yang memiliki keterlibatan langsung dalam kegiatan promosi. Hasil penelitian menunjukkan bahwa strategi pemasaran yang diterapkan meliputi door to door, promosi digital melalui media sosial, personal selling, direct marketing, serta program “Sobat Indihome” belum memberikan hasil optimal. Selama tahun 2021–2023, terjadi penurunan jumlah pelanggan baru secara signifikan. Hambatan utama yang ditemukan adalah keterbatasan cakupan jaringan di wilayah terpencil, persepsi harga yang terlalu mahal oleh masyarakat, kurangnya program promosi menarik, dan persaingan harga dari provider lain.Analisis SWOT menunjukkan bahwa posisi perusahaan berada dalam kuadran strategi pertumbuhan (growth strategy), yang berarti perusahaan memiliki kekuatan internal dan peluang eksternal yang cukup besar untuk dikembangkan. Oleh karena itu, strategi pemasaran yang disarankan adalah memperluas jangkauan infrastruktur jaringan, menetapkan harga yang kompetitif dengan fleksibilitas pembayaran, serta meningkatkan intensitas promosi digital yang bersifat edukatif. Temuan ini memberikan kontribusi praktis bagi pengambilan keputusan manajerial di bidang pemasaran, serta memperkaya literatur akademik dalam kajian strategi pemasaran layanan digital di wilayah non-perkotaan.
Feasibility Analysis for Opening a New Branch of Bank Syariah Indonesia in Lawe Alas Subdistrict, Southeast Aceh Regency Asrah, Bengi; Kamila, Kamila; Nurwani, Nurwani
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1445

Abstract

This study examines the feasibility of establishing a new Bank Syariah Indonesia (BSI) outlet in the Lawe Alas District, Southeast Aceh, employing a qualitative case study approach that incorporates interviews and observations. Although the economic potential in the agriculture, small trade, and service sectors is considerable, the level of Islamic financial literacy among the community remains low. Financial transactions are predominantly cash-based, and limitations in digital infrastructure pose significant obstacles. The research findings indicate that while demand for Islamic financial services is increasing, the transaction rate has only reached 40% of the population, requiring careful consideration before expansion. This study recommends opening a new outlet, accompanied by efforts to enhance digital literacy, strengthen BSI Link services, and optimize network infrastructure to accelerate Islamic financial inclusion in the region.
The Effect of Equivalent Rate and Return on Assets on Asset Growth at BPRS Puduarta Insani Fransiska, Ira; Atika, Atika; Nurwani, Nurwani
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2.12081

Abstract

This research aims to analyze the influence of Equivalent Rate and Return On Asset (ROA) on asset growth at the Sharia People's Credit Bank (BPRS) Puduarta Insani. The method used in this study is multiple linear regression analysis to examine the relationship between independent and dependent variables. The results indicate that the Equivalent Rate has a significant positive effect on the asset growth of BPRS, with a significance value (sig-t) of 0.045, which is less than 0.05. This indicates that an increase in the Equivalent Rate will be followed by an increase in asset growth. On the other hand, ROA shows a positive but insignificant relationship with asset growth, with a significance value (sig-t) of 0.687, which is greater than 0.05. These findings emphasize the importance of managing the Equivalent Rate in driving asset growth for BPRS, while ROA cannot be considered a primary indicator in this context. This research contributes to BPRS management in formulating more effective strategies to enhance asset performance.
Gold Price Fluctuation Drives Customers' Gold Installment Investment Decision: Fluktuasi Harga Emas Mendorong Keputusan Investasi Cicil Emas Nasabah Maysarah, Maysarah; Syafina, Laylan; Nurwani, Nurwani
Indonesian Journal of Innovation Studies Vol. 26 No. 4 (2025): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i4.1590

Abstract

General Background: Investment decisions are often influenced by macroeconomic variables, among which commodity price fluctuations, such as gold, are prominent. Specific Background: In the context of Islamic banking, Bank Syariah Indonesia (BSI) offers a gold installment product that has seen varied customer responses amidst volatile gold prices. Knowledge Gap: Despite the popularity of gold-based investment products, limited empirical studies address how gold price fluctuations affect customer investment behavior in this specific setting. Aims: This study aims to analyze the extent to which gold price fluctuations influence customer decisions to invest in the gold installment product at BSI KCP Medan A.H Nasution. Results: Using a quantitative method with 71 randomly selected respondents from a population of 250, and applying various statistical tests including hypothesis testing, the findings indicate that gold price fluctuations have a positive and significant effect on investment decisions, with a determination coefficient (R²) of 0.597. Novelty: The study provides empirical evidence linking gold price volatility with investment choices in Islamic gold installment products, a relatively underexplored area. Implications: These results underscore the importance for Islamic financial institutions to monitor gold market dynamics closely, as they significantly shape customer investment decisions. Highlights: Fluctuating gold prices significantly affect customer investment decisions. 59.7% of investment behavior is explained by gold price trends. Study fills a gap in Islamic finance research on gold-based products. Keywords: Gold Price Fluctuation, Investment Decision, Islamic Banking, Gold Installment
Strategi Akselerasi Insurtech Syariah Dalam Meningkatkan Partisipasi Asuransi di Indonesia: (Studi Kasus Sinarmas Insurtech) Lubis, Fatimah Aini; Nurbaiti, Nurbaiti; Nurwani, Nurwani
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 3 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i3.4642

Abstract

There is considerable room for expansion in Indonesia’s Islamic financial sector, including Islamic insurance. However, awareness and participation in Islamic insurance remain low. Using Sinarmas Insurtech as a case study, this research seeks to identify strategies for accelerating InsurTech adoption to increase the number of Islamic insurance clients in Indonesia. The methodology used was qualitative research with a phenomenological approach. Semi-structured interviews, documentation, and a literature review were used to collect data. The findings indicate that Sinarmas Insurtech’s implementation of InsurTech technology has improved Islamic insurance literacy and inclusion in Indonesia. Through innovative app-based services, digital marketing, and end-to-end e-channel processes, the company has successfully provided convenience and comfort to customers. Educational programs, collaborations with Islamic financial institutions, and the provision of affordable insurance products have also played a significant role in expanding the reach of the Islamic insurance market.
The Influence Of Bi Rate And Exchange Rate On Income From Profit Sharing (Case Study On Bank Mega Syariah) Suwifania, Jihan; Nurwani, Nurwani; Sugianto, Sugianto
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 2 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i2.12522

Abstract

This study aims to analyze the effect of BI Rate and exchange rate on profit sharing income. Profit sharing income is one of the main indicators of Islamic banking performance, which is influenced by various macroeconomic factors, including the benchmark interest rate (BI Rate) and the exchange rate. The method used in this study is quantitative with a multiple linear regression approach. The data used in this study are secondary data obtained from the official publication of Bank Indonesia, in the form of monthly BI Rate data, and the rupiah exchange rate against the US dollar, as well as monthly profit sharing income data from Bank Mega Syariah. The observation period in this study used data from January, March, May, July, September, and November, from 2020-2024, so that a total of 30 observation data were obtained. The results of the study indicate that the BI Rate has a positive effect on profit sharing income obtained from the results of the T test (sig. 0.000 0.05), while the T test of the exchange rate is 0.031 0.05, so that the exchange rate has a positive effect on profit sharing income. In addition, based on the F test, it is known that the sig. value. 0.000 0.05, then BI-Rate, and Exchange Rate together have a significant effect on Profit Sharing Income. This finding indicates that although Islamic banking does not use an interest system, changes in the BI Rate still affect customer investment preferences and market behavior. Therefore, strengthening risk management and diversifying financing portfolios are important in dealing with macroeconomic fluctuations.
Integration of Digital Payment Literacy and Accounting in Promoting the Growth of MSMEs Hernianti Harun; Nurain, Nurain; Nurwani, Nurwani
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.2009

Abstract

General Background: The advancement of Micro, Small, and Medium Enterprises (MSMEs) is increasingly shaped by digital transformation and financial literacy, particularly through the integration of e-commerce payment systems and accounting practices. Specific Background: MSMEs assisted by the Parepare City Labour Office encounter notable challenges in adopting digital transactions and managing financial records, limiting their growth potential. Knowledge Gap: Prior research has insufficiently explored the combined effect of e-commerce payment methods and accounting literacy on MSME growth, especially in government-supported local business settings. Objective: This study investigates how e-commerce payment adoption and accounting literacy influence the growth of MSMEs guided by the Parepare City Manpower Office. Methods: Employing a quantitative approach, 60 MSMEs were sampled from a population of 150 using the Slovin formula (10% margin of error). Data were collected via questionnaires and analysed using SPSS v30 through validity, reliability, multiple linear regression, t-tests, F-tests, and determination coefficient analysis. Results: Both e-commerce payment methods (p = 0.000) and accounting literacy (p = 0.019) significantly affect MSME growth, with joint influence confirmed by the F-test (p = 0.000). Novelty: The study offers a nuanced understanding of how digital and financial competencies synergistically promote MSME growth. Implications: Strengthening MSME capacity in digital payments and accounting literacy is vital for fostering resilience and competitiveness in the digital economy.
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 Aritonang, Solahuddin Arman Arman Arnida Wahyuni Arnida Wahyuni Lubis Asmawati Asmawati Asrah, Bengi Atika Atika Aulia, Jihan Luthfi Bancin, Kiki Amelia Chairunnisa, Lita Christiana, Irma Damhuri Damhuri Dharma, Budi Erika Erika Fajriawan, Rezki fatimah Fatimah Fatmawati, Lia Nur Fransiska, Ira Gunawan, Asrul Gurusinga, Mellya Friska Halijah, Nur 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 Lingga, Fitria Ratna Lubis, Fatimah Aini Lubis, Herlin Syahdina Lubis, Nurul Azhrah Mahira, Tengku Ismalia Maisyura, Dina Mandani, Putih Marliyah, Marliyah Marpaung, Tuah Rizky Martis, Martis Maysarah, Maysarah Mutmainnah Mutmainnah Nashuha Harahap, Vania Ananda Nasution, Alya Elva Lianda Nasution, Annio Indah Lestari Nasution, Juliana Nasution, Yenni Samri Julianti Nirwana, Nirwana Afiah Hidayati Nisa, Sofatun Nurain Nurain, Nurain Nurbaiti Nurhapsah, Nurhapsa Nurul Jannah Pertiwi, Tri Bagus Pratama, Dela Puspita, Windy Putra, Ary Satria Rahmadani, Nurianti Rahmani, Nur Ahmadi Bi 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 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 Yusrizal Yusrizal Zahara, Annisa