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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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Analisis Transparansi dan Akuntabilitas dalam Pengelolaan Dana Zakat, Infaq, dan Shadaqah (ZIS) Pada LAZISNU Kota Medan Aritonang, Solahuddin; Nasution, Yenni Samri Juliati; Nurwani, Nurwani
Journal Research of Economic and Bussiness Vol. 4 No. 02 (2025): Juli 2025
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v4i02.1253

Abstract

This study aims to analyze transparency and accountability in the management of Zakat, Infaq, and Shadaqah (ZIS) funds at LAZISNU Medan City. The background of this study is the gap between the potential for large ZIS funds and the realization of revenues that are far below expectations, as well as the lack of public trust due to limited available information. Another problem found is the suboptimal management of funds, especially in aspects of financial reporting and publication of activities that have not been digitally integrated, making it difficult for the public to access. This type of research uses qualitative research with a descriptive approach, namely analyzing and classifying, investigating with survey techniques, interviews, and observations to review documents originating from sources. The results show that LAZISNU Medan City faces challenges in providing information that is easily accessible to the public, such as the lack of use of digital media to publish financial reports and activities, and the lack of an official website as a place to distribute information. In addition, constraints on human resources and information system management also affect the effectiveness of this institution's transparency and accountability. This study emphasizes the importance of strengthening policies, training, and improving technological infrastructure to support better management practices. This study can contribute to improving the governance of ZIS funds in zakat collection institutions. Keywords: Transparency, Accountability, ZIS Fund Management
Accounting Information System Analysis on Credit Sales: Analisis Sistem Informasi Akuntansi pada Penjualan Kredit Hayat, Kumala; Nasution, Yenni Samri Julianti; Nurwani, Nurwani
Indonesian Journal of Innovation Studies Vol. 26 No. 3 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i3.1567

Abstract

General Background: Credit sales are a key strategy in the automotive industry to boost sales volume, yet they pose significant challenges in transaction recording and receivables management. Specific Background: PT. Aksara Motor Medan still relies on a semi-manual accounting information system (AIS) for credit sales, leading to delays in reporting and increased credit risk. Knowledge Gap: Few studies have comprehensively examined the link between semi-manual systems and the rise of bad debts in mid-sized automotive companies. Aims: This study aims to analyze the effectiveness of AIS in supporting accurate recording, reporting, and control of credit sales at PT. Aksara Motor Medan. Results: Findings show that the system is suboptimal, with delayed data updates, weak internal controls, and the absence of an automated reminder system for delinquent customers. Novelty: The study proposes the integration of AIS with a risk-based assessment model using the 5C approach and the COSO framework to strengthen control and risk management. Implications: Full digitalization, structured staff training, automated notifications, and data-driven credit evaluation are recommended to improve operational efficiency and minimize bad debt risks.Highlight : The system is semi-manual, causing reporting delays and credit risk. Arrears rose from 15% to 23.8% in six months. Full digitalization and 5C-based risk analysis are recommended. Keywords : Accounting System, Credit Sales, Bad Debts, Internal Control, Aksara Motor
The Impact of Profitability Ratios on Islamic Bank Stock Prices Arif Lubis, Fauzi; Nurwani, Nurwani; Hayani, Mifta
Econetica: Jurnal Sosial, Ekonomi, dan Bisnis Vol 5 No 1 (2023): Mei 2023
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi Universitas Nahdlatul UlamaNusa Tenggara Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69503/econetica.v5i1.363

Abstract

This study investigates the effect of profitability ratios on the stock prices of Islamic banks listedon the Indonesia Stock Exchange (IDX) during the period 2018–2020. The research employs aquantitative approach using secondary financial data derived from the annual reports of threeIslamic banks, namely Bank BRI Syariah, Bank Panin Dubai Syariah, and Bank BTPN Syariah.Profitability is measured through Return on Assets (ROA), Return on Equity (ROE), and Earningsper Share (EPS), while stock price serves as the dependent variable. Data are analyzed usingmultiple linear regression and classical assumption tests to ensure the validity of results. Thefindings reveal that EPS has a positive and significant influence on stock prices, whereas ROAand ROE show positive butstatistically insignificant effects. Simultaneously, all three profitabilityindicators collectively exert a significant impact on the stock prices of Islamic banks. Theseresults suggest that investors in Indonesia’s Islamic capital market place greater emphasis onearnings information as a reliable signal of firm performance. The study contributes to thegrowing literature on Islamic finance by offering empirical evidence from emerging marketconditions and provides insights for investors, bank managers, and policymakers seeking toenhance financial transparency and market confidence in the Islamic banking sector
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.
Analysis of The Utilization of Natural Resources as Tourism Objects to Improve Community Income (Case Study of Tarutung Soda Water Bath) Nisa, Sofatun; Atika, Atika; Nurwani, Nurwani
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 5 (2025): 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.v6i5.9072

Abstract

This research analyzes the utilization of natural resources as tourist attractions to increase local community income, with a case study on the Soda Water Baths in Tarutung , one of only two natural soda springs worldwide. Using a qualitative descriptive approach with field methods through in-depth interviews, observation, and documentation, the study finds that this tourist attraction has stimulated the growth of micro-enterprises such as food stalls, souvenir sellers, and parking services, significantly contributing to the local economy. However, the income remains fluctuating and highly dependent on holidays, weather, and major events. Challenges include minimal digital promotion, lack of structured management, limited infrastructure, and privately managed tourism land. Therefore, developing Soda Water Bath tourism requires cross-sector collaboration, digital-based MSME empowerment, and sustainable tourism policies to ensure stable and equitable economic benefits for the local community.
Analysis of Factors Affecting Compliance with Motor Vehicle Tax Payments at Integrated one Stop Administration System (SAMSAT) Sipirok Siregar, Ayu Lestari; Syafina, Laylan; Nurwani, Nurwani
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2889

Abstract

Motor vehicle tax serves as an important source of regional income. However, taxpayer compliance at the SAMSAT Sipirok remains relatively low, prompting the need for further research into the influencing factors. This study aims to analyze the effect of tax rates, tax knowledge, tax sanctions, and individual income both partially and simultaneously on motor vehicle taxpayer compliance at SAMSAT Sipirok. A quantitative method with a causal associative approach was employed. The research findings indicate that tax knowledge and individual income are the main factors driving taxpayer compliance. In contrast, tax rates and tax sanctions have not played an optimal role in enhancing compliance, as their implementation is considered neither strict nor consistent. Overall, the research model suggests that taxpayer compliance is more strongly influenced by understanding and economic conditions than by tax rates or sanctions. These findings contribute to the development of policy strategies, particularly through strengthening tax education and addressing the economic conditions of society.
The influence of the internal control system, financial statement audit, management of village fund allocation, and implementation of good governance on the quality of financial statements of the sei kepayang tengah asahan village office Marpaung, Tuah Rizky; Nurwani, Nurwani; Syafina, Laylan
Jurnal Mantik Vol. 9 No. 2 (2025): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i6.6588

Abstract

This research aims to see the influence of the internal control system, financial report audits, management of village fund allocations, and the implementation of good governance on the quality of financial reports of the Sei Kepayang Tengah Asahan village office. The population in this study were all auditors at the Sei Kepayang Tengah Asahan village office, and the sample in this study was thirty auditors at the Sei Kepayang Tengah Asahan village office. The data used in this research is primary data, namely using an instrument in the form of a questionnaire. The results obtained in this research show that the internal control system, audit of financial reports, management of village fund allocations, and implementation of good governance have positif and significant effect on the quality of financial reports, meaning that the implementation of an internal control system, audit of financial reports, good management of village fund allocations and maximum implementation of good governance will produce quality financial reports
Pengaruh Pemahaman Standar Akuntansi Pemerintahan dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan Pemerintah Desa: Studi Kasus Kecamatan Bintang Bayu Kabupaten Serdang Bedagai Wahyuni, Sari; Nasution, Yenni Samri Juliati; Nurwani, Nurwani
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 4 No 1 (2024): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk dapat melihat apakah pemahaman standar akuntansi pemerintahan dan pemanfaatan teknologi informasi berpengaruh terhadap kualitas laporan keuangan pemerintah desa kecamatan Bintang Bayu kabupaten Serdang Bedagai. Penelitian ini menggunakan pendekatan kuantitatif. Jenis data yang digunakan pada penelitian ini yaitu menggunakan data primer dengan penyebaran kuesioner. Jumlah populasinya sebanyak 76 responden yang terlibat dalam dalam penyusunan laporan keuangan desa yaitu kepala desa, sekretaris desa, bendahara desa dan kaur. Metode pengambilan sampel menggunakan metode sampling jenuh dikarenakan jumlah populasi kurang dari 100. Dianalisis menggunakan statistik deskriptif, uji kualitas data, asumsi klasik, regresi linear berganda dan uji hipotesis. Hasil pertama dari penelitian ini menunjukkan bahwa pemahaman standar akuntansi pemerintahan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah desa. Hasil kedua penelitian menunjukkan bahwa pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah desa. Dan berdasarkan hasil uji simultan (F) dinyatakan bahwa pemahaman standar akuntansi pemerintahan dan pemanfaatan teknologi informasi berpengaruh terhadap kualitas laporan keuangan pemerintah desa kecamatan Bintang Bayu kabupaten Serdang Bedagai secara simultan.
Mangkoan Sound: the Concept of Traditional Talempong Prohibition in Luhak nan Tigo Minangkabau Martis, Martis; Yunaidi, Yunaidi; Sastra, Andar Indra; Anton, Syahri; Nurwani, Nurwani
Gondang: Jurnal Seni dan Budaya Vol. 8 No. 1 (2024): GONDANG: JURNAL SENI DAN BUDAYA, JUNE 2024
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/gondang.v8i1.56611

Abstract

Aesthetically, the aim of this research is to reveal the musical taste and musical standards of tuo talempong in alignment talempong tradition “ mangkoan sound. By ontology and epistemology; form music talempong in life public Already Lots revealed by the researchers previously. However there are one component important that hasn't been touched by researchers, which is related to draft alignment talempong tradition in Luhak Nan Tigo Minangkabau. Principle base alignment talempong related with the musical taste and musical standards of the tuo (elders) of talempong in Luhak Nan Tigo Minangkabau. Based on qualitative research principles; The researcher becomes the main instrument in collecting research data,includinginitial study and problem analysis, primary data collection through participant observers “ ethnography, in-depth interviews “ free and structured, documentation, and data analysis.The analysis was carried out on musical taste and musical standards that were found in the field. Research results show that ' mangkoan the sound ' is A draft alignment talempong tradition in Luhak Nan Tigo Minangkabau. hrough musical sensitivity, tuo talempong in Luhak Nan Tigo Minangkabau created the concept of mangkoan sounds (tala - tuning system) to identify the high and low sounds of jantan-batino talempong.
ANALISIS PENDAPATAN DALAM LAPORAN REALISASI ANGGARAN UNTUK MENILAI KINERJA KEUANGAN (Studi pada Badan Pengelola Keuangan dan Aset Daerah Kota Medan) Halijah, Nur; Nurwani, Nurwani
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 4 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i4.2248

Abstract

ABSTRACT This study aims to determine the level of effectiveness and financial performance of the Regional Financial and Asset Management Agency (BPKAD) Medan City. Where, the variable taken in this research is the income stated in the Budget Realization Report (LRA). Income is one of the important elements because it affects how the continuity of an organization going forward. Public sector government agencies should prepare budgets and manage them properly. Because the budget is very important to support an organization in achieving its goals. Budget and revenue, both of which can be identified and viewed in the budget realization report. This type of research is quantitative descriptive with data in the form of the Medan City BPKAD Budget Realization Report in 2021. The analytical method used in this study is the effectiveness ratio by comparing the realization of PAD receipts and PAD revenue targets. The results showed that the level of effectiveness of the Medan City BPKAD was 89%. That means, the financial performance of the Medan City BPKAD, especially regarding revenues in the budget realization report, is said to be quite effective. Keywords : Revenue, Budget Realization Report, Financial Performance ABSTRAK Penelitian ini bertujuan untuk mengetahui tingkat efektivitas dan kinerja keuangan pada Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kota Medan. Dimana, variabel yang diambil dalam penelitian ini adalah pendapatan yang tertera dalam Laporan Realisasi Anggaran (LRA). Pendapatan adalah salah satu elemen penting karena mempengaruhi bagaimana kelangsungan suatu organisasi kedepannya. Lembaga pemerintah sektor publik sudah selayaknya mempersiapkan anggaran dan mengelolanya dengan baik. Sebab, anggaran sangat penting untuk mendukung suatu organisasi dalam mencapai sasaran. Anggaran dan pendapatan, keduanya dapat diketahui dan dilihat dalam laporan realisasi anggaran. Jenis penelitian ini adalah deskriptif kuantitatif dengan data berupa Laporan Realisasi Anggaran BPKAD Kota Medan tahun 2021. Metode analisis yang digunakan dalam penelitian ini adalah rasio efektivitas dengan membandingkan realisasi penerimaan PAD dan target penerimaan PAD. Hasil penelitian menunjukkan tingkat efektivitas BPKAD Kota Medan ialah sebesar 89%. Itu berarti, kinerja keuangan BPKAD Kota Medan terutama mengenai pendapatan dalam laporan realisasi anggaran dikatakan cukup efektif. Kata kunci : Pendapatan, Laporan Realisasi Anggaran, Kinerja Keuangan
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 Indradewa, Rhian 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 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