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All Journal JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Owner : Riset dan Jurnal Akuntansi Ekonis : Jurnal Ekonomi dan Bisnis Jurnal Vokasi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Pengabdian kepada Masyarakat Desa (JPMD) Journal of Islamic Management Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Julia Alfianti
Politeknik Negeri Lhokseumawe
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Nursing Social Sciences

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THE ROLE OF THE INSPECTORATE ON FINANCIAL GOVERNANCE (SILPA) OF NORTH ACEH DISTRICT GOVERNMENT Kemala Hayati Vonna; Indra Wijaya; Julia Afrianti
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.184

Abstract

The Inspectorate is an internal control unit (SPI) as well as an internal government supervision apparatus (APIP) which carries out management functions in the form of: supervision, control and inspection in government financial governance. The role of regional inspectorates is to ensure that spending or expenses can be accounted for, both in terms of applicable regulations and from the perspective of benefits obtained by the community. Remaining Over Budget Financing (SILPA) is an indicator for assessing compliance with budget use and at the same time as a work manifestation of the inspectorate. On the other hand, the Financial Audit Agency (BPK)'s opinion on government financial governance reports is a barometer of reliability and trust in financial reports, in the context of transparency and accountability in regional financial management. SILPA North Aceh Regency shows that so far it has shown a decline but still tends to fluctuate. On the other hand, the BPK's assessment of government financial governance shows an unqualified opinion (WTP). Referring to the results of this study, the Supervision, Control and Oversight carried out by the Inspectorate of North Aceh Regency has a negative (partial or simultaneous) and significant effect on SILPA of North Aceh Regency. In line with this, it is recommended to the North Aceh Regency Government to allocate a larger budget in order to support the inspectorate's task of realizing budget management within the North Aceh Regency Government.
EVALUASI PENGGUNAAN SISTEM PERBENDAHARAAN DAN ANGGARAN NEGARATERHADAP PENGELOLAAN DANA ANGGARAN SATUAN KERJA DI WILAYAH KPPN LHOKSEUMAWE Ramadhani, Desi; Hamdani, Hamdani; Alfianti, Julia
Ekonis: Jurnal Ekonomi dan Bisnis Vol 26, No 2 (2024): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v26i2.6042

Abstract

Abstract— This study aims to determine the Evaluation of the Use of the State Treasury and Budget System on Budget Fund Management at the Lhokseumawe KPPN by looking at the influence of Information Quality. System quality, Service quality, Satisfaction of use, and system use, on Budget fund management at the Lhokseumawe City KPPN. The research method used is a quantitative research method in the form of primary data distributed to 105 respondents consisting of Work Units consisting of 102 Budget Section Work Units (BA) of Ministries/Institutions and 3 Budget Section Work Units (BA) of the State General Treasurer (BUN). The results of the study concluded that Information Quality (X1). System quality (X2), Service quality (X3), Satisfaction of use (X4), and system use (X5), both partially and simultaneously have an effect on Budget fund management at the Lhokseumawe City KPPN (Y) Keywords: Information Quality. System quality, Service quality, Satisfaction of use, and system use, Fund management
Pengaruh GCG dan CSR dalam Meningkatkan Kinerja Keuangan Bank di BEI Firdaus, Anhar; Mariana, Mariana; Diana, Diana; Alfianti, Julia; Saputra, Ryanda; Aztari, Alya Maula
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2672

Abstract

This inquire about examines the impact of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the budgetary execution of banks recorded on the Indonesia Stock Trade (IDX). Utilizing a numerous direct relapse approach, the consider assigns Return on Assets (ROA) as the subordinate variable, whereas GCG and CSR work as autonomous factors. The test determination takes after a purposive inspecting strategy, centering on banks that reliably discharge yearly and monetary reports containing GCG and CSR revelations. Some time recently testing the speculations, a few classical suspicion tests—such as multicollinearity, heteroscedasticity, and autocorrelation tests—are conducted to guarantee the model's legitimacy. The discoveries uncover that GCG emphatically and altogether impacts money related execution, while CSR does not illustrate a outstanding impact. These comes about suggest that well-implemented GCG improves benefit, whereas CSR activities may require a more key arrangement to affect money related results straightforwardly. 
PENINGKATAN KOMPETENSI UKM DJ CAKES AND COOKIES LHOKSEUMAWE DALAM MENYUSUN LAPORAN LABA RUGI BERBASIS MICROSOFT EXCEL Zulfiar, Edy; Zulkarnaini, Zulkarnaini; Alfianti, Julia; Firdaus, Anhar; Safaruddin, Safaruddin; Sofia, Rizka
Jurnal Vokasi Vol 8, No 1 (2024): Maret
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v8i1.5038

Abstract

Laporan laba rugi merupakan suatu laporan yang menggambarkan hasil usaha suatu entitas. Salah satu masalah mendasar yang dihadapi oleh para pelaku UMKM adalah kurangnya kemampuan dalam penyusunan laporan keuangan salah satunya laporan laba rugi. Aplikasi Microsoft excel merupakan salah satu alternatif yang dapat digunakan untuk memudahkan penyusunan laporan laba rugi. UKM DJ Cake and Cookies salah satu UKM yang mengalami masalah pengelolaan keuangan usaha. Target yang ingin dicapai dari program pengabdian kepada masyarakat ini yaitu UKM DJ Cakes and Cookies dapat menyajikan laporan laba rugi secara priodik dengan aplikasi Microsoft excel. Metode pelaksanaan yang dilakukan adalah dengan cara pendampingan dan bimbingan intensif yang tahapan pelaksanaannya adalah sebagai berikut: tahap persiapan, tahap Pelaksanaan, dan tahap pelaporan. Hasil dari kegiatan ini menunjukkan bahwa mitra sudah mempu menyajikan laporan laba rugi dengan bantuan aplikasi excel yang telah dirancang. Aplikasi penyusunan laporan laba rugi berbasis Microsoft excel yang dirancang untuk mitra akan dapat menyajikan informasi harga pokok produk dan laba usaha setiap periode. Berdasarkan hasil penyusunan laporan laba rugi, pada bulan Agustus 2023 UKM DJ Cakes and Cookies memperoleh laba usaha sebesar Rp1.415.687. Hasil penjualan keripik daun kari dan keripik buah naga pada bulan Agustus 2023 seebsar Rp4.905.000 dengan beban pokok penjualan sebesar Rp2.231.313, sehingga UKM DJ Cakes and Cookies memperoleh laba kotor sebesar Rp2.673.687. total beban usaha yang dikeluarkan pada bulan Agustus sebanyak Rp.1.258.000 sehingga UKM DJ Cakes and Cookies memperoleh laba sebesar Rp.1.415.687.
THE INFLUENCE OF FINANCIAL LITERACY ON THE QUALITY OF ECONOMIC DECISION MAKING AMONG URBAN COMMUNITIES Fajri, Heri; Mariana, Mariana; Kusumo, Yudhy Widya; Abral, Edi; Alfianti, Julia
JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Vol. 13 No. 1 (2025)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jepk.v13n1.p147-164

Abstract

To make wise financial decisions, especially amid the complexity of today's financial situations, financial literacy encompassing knowledge, skills, and confidence is crucial. Financial literacy is an essential ability in urban environments, where the economic dynamics are highly complex. This study examines how financial literacy influences the ability of urban residents to make wise financial decisions. A quantitative approach was used with a survey of 200 individuals with stable incomes, from the upper middle class in Lhokseumawe City, aged between 25 and 55 years. Purposive sampling was used to choose the sample. The questionnaire measured the quality of economic decision-making and financial literacy (knowledge, skills, and confidence) using a 5-point Likert scale. To analyze the relationships between variables, multiple linear regression, descriptive statistics, t-tests, and F-tests were applied. The findings showed that the regression model Y = 0.298 + 0.223X1 - 0.096X2 + 0.766X3 + ϵ illustrates the relationship between dependent and independent variables. Financial knowledge significantly improves the quality of economic decision-making (t-statistic 6.292, p = 0.000). Financial skills negatively affect economic decision-making (t-statistic -3.258, p = 0.001). Confidence significantly positively influences decision-making (t-statistic 18.947, p = 0.000). The F-test revealed an F-value of 244.043 with p = 0.000, confirming the significant impact of independent variables on the quality of economic decision-making. These findings highlight the importance of knowledge and confidence in economic decisions, while incorrect financial skills may pose risks.
Pengaruh Penerapan Sistem Bagi Hasil Syariah terhadap Kinerja Koperasi Berbasis Balanced Scorecard dengan Komitmen Organisasi sebagai Variabel Moderasi Zulkarnaini, Zulkarnaini; Lakharis Inuzula; Zulfikar Zulfikar; Kheriah Kheriah; Julia Alfianti; Mariana Mariana
Journal of Islamic Management Vol. 5 No. 2 (2025): July
Publisher : Program Studi Manajemen Dakwah Fakultas Dakwah dan Komunikasi UIN Sunan Ampel Surabaya, UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/jim.v2i2.2004

Abstract

This study investigates the implementation of cooperative performance measurement using the Balanced Scorecard (BSC) framework, with a specific focus on the influence of the Sharia-based profit-sharing system and the moderating role of organizational commitment. Drawing on a sample of 33 Sharia-based cooperatives in Lhokseumawe, the study employs multiple linear regression and Moderated Regression Analysis (MRA) to test the proposed model. The findings reveal a significant positive impact of the Sharia-based profit-sharing system on BSC-based performance (path coefficient = 0.573; p < 0.001), as well as a strong influence of organizational commitment (path coefficient = 0.568; p < 0.001). Notably, the interaction effect between profit-sharing and organizational commitment is also significant (path coefficient = 0.107; p = 0.004), indicating that high organizational commitment enhances the effectiveness of Sharia-compliant systems in driving BSC performance. This research contributes to the limited body of literature that integrates Islamic financial principles with strategic performance frameworks, offering a novel perspective on how religious-based financial systems can be synergized with modern management tools to improve cooperative performance.
TOPOLOGY OF INVESTMENT RESULTS FROM A 100 SHARE PORTFOLIO ON THE INDONESIAN STOCK EXCHANGE PERIOD 2006-2015 Julia Alfianti; Zulkarnaini; Lakharis Inuzula; Kelvin Andrew
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.1286

Abstract

In this research, the Fama and French model is used with five independent variables with data from 100 sample shares to explain the influence of these five independent variables on returns. This observation was carried out using quantitative methods for company financial reports which included a sample of 100 shares during the period January 2006 – December 2015. The total number of research samples was 100 (one hundred) companies that consistently had market capitalization values ​​and share prices during the research period. The results of the research show that Market premium (market premium) is significantly positive explaining portfolio excess returns, size (size premium) is significantly positive explaining portfolio excess returns, value (value premium) is significantly positive explaining portfolio excess returns, profitability (profitability premium) is not significantly explaining portfolio excess return, and investment (investment premium) are significantly negative in explaining portfolio excess return. Suggestions for future researchers are to conduct research using more data to obtain a higher level of accuracy, such as increasing the number of companies and extending the research period to more than 10 years. Then you should choose a research period that does not involve certain conditions or phenomena, because in this research period, namely 2006 to 2015, there was a crisis in 2007-2009, which had an impact on investor behavior in considering investing. It is hoped that this will provide better research results.
STIMULATING THE MSME PERFORMANCE MONITORING SYSTEM THROUGH IMPROVING PERFORMANCE AND IMPLEMENTING CREATIVE ECONOMICS Zulkarnaini; Zulfikar; Muhammad Arifai; Kheriah; Lakharis Inuzula; Julia Alfianti; Reynold Herwinsyah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 1 (2024): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i1.1408

Abstract

Micro, Small and Medium Enterprises (MSMEs) are a symbol of the strength of a region that must be developed. To support the development of MSMEs which continue to grow, various strategies are needed, especially how to encourage effective and efficient performance improvement. If these conditions can be implemented well, the development of MSMEs will facilitate the monitoring system for MSME performance by regional governments as an important part of improving regional performance, in this case the Department of Industry, Trade, Cooperatives and MSMEs. Apart from that, the consequences will have a direct impact on increasing regional economic value, especially on the growth of the creative economy which arises from the growth of MSMEs based on local wisdom, namely sharia-based. Therefore, it is very necessary to innovate policies by regional governments as an effort to accelerate regional economic development. This research is empirical research through a conclusive research design, namely by using data analysis using the Confirmatory Factor Analysis (CFA) method with the aim of seeing the advantages or strengths of each dimension of the MSME performance variables and the implementation of a sharia-based creative economy. The population that will be taken is all MSMEs in Lhokseumawe City based on data sources from the Department of Industry, Trade, Cooperatives and UMKM as the authority to supervise or monitor the performance of MSMEs. The sample determination method uses simple random sampling using the Isacc & Michael Table technique . The research results explain that the performance of MSMEs has the greatest contribution when compared to the implementation of a sharia-based creative economy in the Lhokseumawe City area. The results of the research prove that there is a need for regional government policy innovation, in this case the Department of Industry, Trade, Cooperatives and MSMEs, especially regarding monitoring and stimulating the performance of MSMEs through the existence of programs that encourage increasing the application of a creative economy based on local wisdom so that regions have advantages as a basis for implementing sharia Islam in Aceh Province.
Pemberdayaan UMKM melalui Pelatihan Aplikasi Keuangan di Desa Binaan Politeknik Negeri Lhokseumawe Diana Diana; Mariana Mariana; Julia Alfianti; Nurul Kamaliah
Jurnal Pengabdian kepada Masyarakat Desa (JPMD) Vol. 6 No. 2 (2025): JPMD
Publisher : LP3M IAIFA Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58401/jpmd.v6i2.2564

Abstract

This community service program aimed to enhance the financial recording capacity of micro, small, and medium enterprises (MSMEs) through the use of the MitraKU digital application. The training was held on July 17, 2025, in Lhokseumawe and was attended by 20 business groups from various sectors, including food, agriculture, retail, services, and pet shops. The implementation methods included material presentation, hands-on practice, and technical assistance. The results showed that all participants successfully operated the MitraKU application independently, recorded daily transactions, and accessed basic financial reports. Initial outcomes indicated improved awareness of systematic financial recording, behavioral change in managing finances, and increased confidence in making business decisions. This success demonstrates that a simple digital application can significantly improve financial literacy among MSMEs. Further follow-up, such as regular mentoring and strengthening the role of local champions, is necessary to ensure the sustainability of this technological adoption.
Perkembangan Manajemen Keuangan Syariah: Tren dan Prospek Masa Depan Julia Alfianti; Yeni Irawan; Anhar Firdaus; Mariana Mariana; Diana Diana; Dwi Meilvinasvita
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.7484

Abstract

This study aims to analyze trends, challenges, and opportunities in Islamic financial management, focusing on technological innovation and regulation. The research employs a Systematic Literature Review (SLR) method, reviewing literature from various academic databases to identify recent developments in Islamic finance. The findings indicate that the growth of Islamic fintech, digitalization, and the adoption of technologies such as blockchain and AI have accelerated the transformation of this industry. However, challenges remain, including unstandardized regulations, low financial literacy, and limited access to Islamic financial services. Therefore, strengthening regulations, enhancing financial literacy, and optimizing digital technology are key factors in driving the sustainable growth of Islamic finance. With the right approach, Islamic finance has the potential to become an integral part of the global financial system.
Co-Authors Anhar Firdaus Aztari, Alya Maula Diana Diana Diana Diana Dwi Meilvinasvita Edi Abral Hamdani Hamdani Heri Fajri, Heri Kelvin Andrew Kemala Hayati Vonna Kheriah Kheriah Kheriah Kusumo, Yudhy Widya LAKHARIS INUZULA Mariana Mariana Muhammad Arifai Nurul Kamaliah Nurwijayanti Ramadhani, Desi Reynold Herwinsyah RR. Ella Evrita Hestiandari Ryanda Saputra, Ryanda Safaruddin Sofia, Rizka Solly Aryza Yeni Irawan Zulfiar, Edy Zulfikar Zulfikar Zulfikar Zulkarnaini