p-Index From 2021 - 2026
8.209
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 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 Owner : Riset dan Jurnal Akuntansi 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
Claim Missing Document
Check
Articles

THE EFFECT OF INCOME, DISTRIBUTION OF FUNDS, AND FEE-BASED INCOME ON THE PROFITABILITY OF BSI INDONESIA Rahmadani, Nurianti; Nasution, Annio Indah lestari; Nurwani, Nurwani
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11373

Abstract

The purpose of this study was to determine the effect of income, distribution of funds, and fee-based income on return on assets at PT BSI Tbk in 2018-2022. In this study aims to determine the effect of Income, Distribution of Funds, and Fee Based Income on ROA (Return On Assets) (Y). The research data was obtained from the results of the publication of the financial statements of PT. BSI Indonesiafrom 2018-2022 which can be obtained through the official website www.bsisyariah.co.id. The population of this study is the 2018-2022 financial reports at BSI Indonesiawhich have been published. The sample in this study is the annual financial statements of PT BSI Tbk for 2018-2022 which have been published on the official website of PT BSI Syariah Tbk using a purposive sampling technique. The results showed that partially showing Income, Fund Distribution, and Fee Based Income each variable had a significantly positive effect on return on assets at PT. BSI Indonesia. This has been proven by the value of tcount > ttable with a significance level of 0.05. Where tcount > ttable is 7.876 > 1.70814 and the significance value on Income
Analysis Of The Core Tax Digitalization Innovation System For The World Of Taxation For The Compliance Of Taxpayers Of North Sumatra Province Maisyura, Dina; Syafina, Laylan; Nurwani, Nurwani
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2775

Abstract

Tax as one of the sources of state revenue which of course has great potential in financing national development. However, the problems of the people in North Sumatra arise due to the lack of efficiency in the taxpayer administration system because most people lack access to tax information. Therefore, this study aims to analyze the application of the Core Tax digitalization innovation system in the world of taxation for taxpayer compliance in North Sumatra Province. The study uses a descriptive qualitative approach with data collection techniques through documentation studies, secondary data analysis from DJP reports, and in-depth interviews with key informants, including tax instructors and operational employees of the tax office. Based on the results of the research that has been conducted, it can be concluded that the application of the Core Tax Administration System (CTAS) as a form of digital innovation in tax administration has had a positive impact on increasing efficiency, transparency, and ease of tax services in North Sumatra Province.
Transformasi Digital Perbankan: Analisis Minat dan Persepsi Gen X Terhadap Penggunaan Mobile Banking di Era Cashless Society Nurhayati, Putri; Nurwani, Nurwani; Kusmilawaty, Kusmilawaty
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2976

Abstract

This study aims to understand Generation X's interests and perceptions of mobile banking in the cashless society era. The method used was descriptive qualitative, involving 10 informants aged 45–60 years in Medan who are mobile banking users. Data were collected through in-depth interviews and then analyzed using thematic analysis, encompassing data reduction, data presentation, and conclusion drawing. The analysis results indicate that informants' interest in continuing to use mobile banking is high. This interest is driven not only by technical convenience, but also by repeated positive experiences, a sense of security in the system, and a desire to try new features. Support for security features such as OTP, biometric verification, and PIN further strengthens their level of trust in the application. The perception analysis results indicate that most informants experienced doubt and confusion at the beginning of use. However, as usage increased, these perceptions changed to become more positive. The simple interface, assistance from family members (especially children who are more tech-savvy), and successful transactions convinced them that the application was easy to use (perceived ease of use) and useful (perceived usefulness).
FAKTOR-FAKTOR POTENSIAL DALAM MENINGKATKAN MINAT PENGGUNAAN E-FILING DI ERA KEAMANAN DATA DIGITAL Nurwani, Nurwani; Nur Hakimah; Dayu Suhardi
Journal AK-99 Vol. 5 No. 2 (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.v5i2.4138

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor potensial dalam meningkatkan minat penggunaan e-filing di era keamanan data digital pada Wajib Pajak di Kota Parepare. Fokus penelitian ini diarahkan untuk memahami bagaimana persepsi kegunaan, kemudahan, kesiapan teknologi, kesukarelaan, serta kepercayaan terhadap keamanan data digital memengaruhi minat wajib pajak dalam menggunakan e-filing. Penelitian ini menggunakan pendekatan deskriptif kualitatif, dengan data primer diperoleh melalui wawancara terhadap delapan responden, yang terdiri dari dua pegawai KPP Pratama Parepare dan enam wajib pajak (tiga pengguna e-filing dan tiga non pengguna e-filing). Hasil penelitian menunjukkan bahwa e-filing dinilai efektif, efisien, dan memudahkan wajib pajak dalam pelaporan SPT tahunan. Namun demikian, tingkat kepercayaan terhadap keamanan data digital menjadi faktor penting dalam keputusan wajib pajak untuk menggunakan layanan e-filing secara konsisten. Beberapa wajib pajak masih menunjukkan keraguan terhadap perlindungan data pribadi dan keamanan sistem online Direktorat Jenderal Pajak. Oleh karena itu, peningkatan sosialisasi dan jaminan keamanan data digital perlu diperkuat agar kepercayaan publik terhadap sistem perpajakan digital semakin meningkat. Penelitian ini menegaskan bahwa di era digital tahun 2025, keberhasilan implementasi e-filing tidak hanya ditentukan oleh aspek teknologi dan kemudahan, tetapi juga oleh tingkat kepercayaan wajib pajak terhadap keamanan data digital yang digunakan dalam sistem perpajakan.
PENGARUH KOMPENSASI FINANSIAL DAN NON-FINANSIAL TERHADAP KINERJA KARYAWAN PADA BANK SUMUT KCP SYARIAH SIMPANG KAYU BESAR Balqis, Amanda; Harmain, Hendra; Nurwani, Nurwani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i2.1490

Abstract

The purpose of this research is to know that financial and non-financial compensation have an influence to employee performance in PT. Bank SUMUT KCP Syariah Simpang Kayu Besar with Parsial and Simultan test. This research is using quantitative method with saturated sampling technique. Using parsial Test (t-test), Simultan test (F test) and coefficient of determination test as analysis technique. The first result show that financial compensation has a significant effect to employee performance partially. The second result show t test > t table (2.497 > 2.048) wich means that non-financial compensation has significant effect to employee performance partially. And the third result show that financial and non-financial compensation have an influence on employee performance simultaneously.
ANALISIS IMPLEMENTASI PENETAPAN MARGIN PADA PRODUK PEMBIAYAAN KENDARAAN BERMOTOR KHUSUS ASN MELALUI AKAD MURABAHAH DALAM PERSPEKTIF FIQH MUAMALAH DI PT. BANK SUMUT SYARIAH KANTOR CABANG PEMATANG SIANTAR Lestari, Mega Indah; Anggraini, Tuti; Nurwani, Nurwani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1630

Abstract

This study aims to determine the implementation of setting margins on motor vehicle financing products specifically for ASN through murabaha contracts in the perspective of fiqh muamalah. This study uses a descriptive qualitative approach. Sources of data obtained through primary and secondary data, for data collection using observation, interviews and documentation. The results of this study are that in financing murabahah contracts at Bank Sumut Syariah, Pematang Siantar Branch, in implementing the margin, it is in accordance with the principle of permissibility in determining the magin. But in financing murabahah contracts for motorized vehicle products specifically for ASN, this is not in accordance with the principles of fiqh muamalah perspective, namely the principle of justice, because the determination of the profit margin is not explained in detail so that customers only know the selling price and purchase price without knowing the margin set by Bank Sumut. Sharia Branch of Pematang Siantar.
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 Balqis, Amanda 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 Kusmilawaty, Kusmilawaty Laylan Syafina Lestari, Mega Indah 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 Nur Hakimah Nurain Nurain, Nurain Nurhapsah, Nurhapsa Nurhayati, Putri 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 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 Yusrizal Yusrizal Zahara, Annisa