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All Journal MALIA JURNAL MANAJEMEN BISNIS Al-Kharaj: Journal of Islamic Economic and Business Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE EKONOMIKA45 Balanca : Jurnal Ekonomi dan Bisnis Islam Gemilang: Jurnal Manajemen dan Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Amkop Management Accounting Review (AMAR) Manajemen Kreatif Jurnal Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntan Publik Riset Ilmu Manajemen Bisnis dan Akuntansi International Journal of Economics and Management Research
Aqwa Naser Daulay
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Pengaruh Akuntabilitas dan Fairness Terhadap Kinerja Keuangan PT. L-Hijrah Tour & Travel Medan Manna Wassalwa; Fauzi Arif Lubis; Aqwa Naser Daulay
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1495

Abstract

This research aims to analyze the influence of accountability and fairness on the financial performance of PT. L-Hijrah Tour & Travel Medan. This research uses primary data by distributing questionnaires as a research source and secondary data in the form of financial reports of PT. L-Hijrah Tour & Travel Medan from 2018-2022. The respondents in this research were employees of PT. L-Hijrah Tour & Travel Medan with 30 responses. The sampling method used in this research is saturated sampling, while the data analysis method is carried out using the multiple linear regression method supported by the SPSS version 22 program. The results of this research show that accountability has a smaller and significant effect, 0.05 (0.002 < 0.05), meaning that in this study Ho was rejected and Ha was accepted. Accountability influences the financial performance of PT. L-Hijrah Tour & Travel Medan.
Analisis Penerapan Standart Akuntansi Pemerintah di Kantor Camat Sei Balai Sri Wulandari; Aqwa Naser Daulay
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 2 (2024): Mei : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i2.830

Abstract

After Government Regulation (PP) No.71 of 2010 concerning Government Accounting Standards (SAP) and Minister of Home Affairs Regulation (Permendagri) No.64 of 2013 were issued, Article 10 paragraph (2) states that every regional government is obliged to provide accurate financial reports and accurate according to the provisions in effect starting in the 2015 fiscal year, if they use accrual-based SAP. The purpose of this research is to find out how the presentation of financial reports is carried out and how ready the district government is. Sei Balai to present accrual-based SAP financial reports. Data was collected through field studies and analyzed using descriptive methods. Data was collected through field research. The research results show that the government of Kec. Sei Balai has not implemented the PP. No.71 of 2010, but is in accordance with PP. No.24 of 2005, which means using the cash basis for accruals. Apart from that, there are obstacles in preparation because it requires an increase in the number and quality of implementing human resources with appropriate accounting education, socialization, and technical guidance to produce reliable and transparent financial reports. There is a shortage of implementing human resources in each SKPD and supporting equipment is not yet ready.
Analisis Kesiapan Penerapan Laporan Keuangan Berdasarkan Interpretasi Standar Akuntansi Keuangan (ISAK) 35 (Studi Kasus Di Yayasan Pendidikan SMP SMA Islam Cendekia El Hakim Banda Aceh) Daffa Ulhaq; Saparuddin Saparuddin; Aqwa Naser Daulay
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 4 (2023): Desember : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i4.1778

Abstract

This research is to determine the Readiness for Implementing Financial Reports Based on the Interpretation of Financial Accounting Standards (ISAK) 35 at the El Hakim Islamic Scholar High School Middle School Education Foundation Banda Aceh. This research uses qualitative research methods and data collection techniques using interview and documentation techniques. This research uses data collection techniques by means of interviews by interviewing several workers at the El Hakim Islamic Scholar Middle School Banda Aceh. The results of this research. The El Hakim Islamic Scholar Middle School Education Foundation has prepared financial reports every month but the financial reports presented are only limited to information on income and cash expenditures of the El Hakim Islamic Scholar Middle School Middle School Education Foundation. The financial reports presented by the El Hakim Islamic High School Middle School Education Foundation are not in accordance with financial reporting standards in accordance with the Interpretation of Financial Accounting Standards (ISAK) 35. This is proven by the form of financial reports prepared by the El Hakim Islamic High School Middle School Education Foundation only limited to information on cash income and expenditure without any information on comprehensive income reports, financial position reports, cash flow reports, reports on changes in net assets, and notes to financial reports. Meanwhile, the Islamic Scholar El Hakim Middle School Middle School Education Foundation was initially not fully ready to implement financial reports in accordance with the Interpretation of Financial Accounting Standards (ISAK) 35.
ANALISIS SISTEM DAN PROSEDUR PENYELESAIAN KLAIM ASURANSI JIWA PADA AJB BUMIPUTERA 1912 KANTOR WILAYAH MEDAN Siska Permata Sari Harahap; Aqwa Naser Daulay
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2401

Abstract

This study aims to analyze the system and procedures for settling life insurance claims at the Medan Regional Office of Ajb Bumiputera 1912. The research method employed is descriptive research with a qualitative approach. Data were collected through in-depth interviews, observations, and document studies. The analysis results indicate that the system and procedures for settling life insurance claims at Ajb Bumiputera 1912, Medan Regional Office, have been well-designed to ensure effective and efficient services to customers. The procedures include stages of claim submission, verification, evaluation, and claim settlement. These findings illustrate the company's commitment to providing excellent service to customers and reaffirm the public's trust in the insurance institution. In conclusion, the existing system and procedures have yielded satisfactory results in settling life insurance claims, but they need continual improvement in line with technological advancements and customer needs.
THE EFFECT OF CASH FLOW AND NET PROFIT ON STOCK PRICES WITH DIVIDENDS AS INTERVENING VARIABLES IN ISLAMIC BANKING LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2018 – 2022 Vina Adelia; Rahmi Syahriza; Aqwa Naser Daulay
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 4 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i4.2403

Abstract

This study aims to determine the Effect of Cash Flow and Net Profit on Stock Prices Through Dividends in Islamic Banking Listed on the Indonesia Stock Exchange for the 2018-2022 Period. The type of research used in this study is Explanatory Research with a quantitative method . This study uses 60 research samples derived from panel data of Islamic banking companies listed on the Indonesia Stock Exchange from 2018 to 2022. Data processing in this study uses the help of Smart PLS, with the stages of analysis carried out in this study, namely the outer model including composite stability and cronbach alpha, then the inner model which includes: r-square (r2) and hypothesis testing with t-statistics and indirect effect tests. The results of Smart PLS in this study on the t-statistic test are Cash Flow has no effect on Stock Price, Net Income has an effect on Stock Price, Dividends have an effect on Stock Price, Cash Flow has no effect on Dividends, Net Income has an effect on Dividends, while the results of the path analysis show that Cash Flow has no effect on Stock Price Through Dividends, Net Income has an effect on Stock Price Through Dividends. This indicates that Dividends are a significant mediator in the relationship between Net Income and Stock Price, where higher net income increases dividends, which in turn can increase stock prices. While cash flow does not always reflect the overall performance of the company because its operations are based on sharia principles that avoid usury. Therefore, cash flow fluctuations may not have a significant effect on dividends or investor decisions in assessing stock prices.
The Influence Of Financial Literacy And Lifestyle On The Ability To Pay Spaylater Among Gen Z Tambunan, Sagdiyah Fitri Andani; Nur Ahmadi Bi Rahmani; Aqwa Naser Daulay
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 3 (2025): : All articles in this issue include authors from 3 countries of origin (Indone
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i3.7664

Abstract

This study aimed to analyze the influence of financial literacy and lifestyle on SPaylater repayment capacity among Generation Z residing in Medan. The research method used was an associative quantitative survey approach, involving 100 participants selected using a purposive sampling technique. The research findings indicate that financial literacy has a significant positive impact on respondents' capacity to fulfill SPaylater payment obligations. Furthermore, lifestyle also makes a significant positive contribution to this payment capacity. These two variables, both individually and collectively, have been shown to significantly contribute to explaining variations in Generation Z's ability to fulfill digital payment obligations. These findings emphasize the importance of improving financial literacy and adopting a better and wiser lifestyle so that the younger generation can better manage their finances in the face of the development of digital financial services such as SPaylater.
THE EFFECT OF SELF SERVICE TECHNOLOGY (SST) AND APPLICATION FEATURES ON SATISFACTION WITH THE USE OF MOBILE BANKING BY BSI IN UIN NORTH SUMATRA STUDENTS Audri Fadillah Saputri; Nurbaiti; Aqwa Naser Daulay
International Journal of Cultural and Social Science Vol. 6 No. 3 (2025): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v6i3.1171

Abstract

This study investigates the effects of Self-Service Technology (SST) and Application Features on user satisfaction in using BSI Mobile banking among students at the State Islamic University of North Sumatra. Employing a quantitative approach with associative analysis, the study utilized purposive sampling to select 100 respondents from a population of 23,671 students. Data were collected via an online questionnaire using Google Forms and analyzed with SPSS Version 25. The results indicate that both SST and Application Features partially have a positive and significant effect on user satisfaction. Simultaneously, SST and Application Features together significantly influence user satisfaction. The coefficient of determination (Adjusted R²) is 0.548, indicating that 54% of the variance in user satisfaction can be explained by SST and Application Features, while 46% is influenced by other factors not examined in this study. These findings provide practical insights for BSI to enhance mobile banking satisfaction by improving both technological aspects and application functionalities.
The Role of Fintech in the Transformation of the Cashless Society of the Sharia Financial Sector with A Literature Review Approach Wiyani, Sri; Muhammad Syahbudi; Aqwa Naser Daulay
Balanca : Jurnal Ekonomi dan Bisnis Islam Vol 7 No 2 (2025): Balanca: Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/balanca.v7i2.14908

Abstract

The development of financial technology (fintech) has driven a significant transformation in the Islamic finance sector, particularly toward a cashless society, where transactions are conducted without cash. This study aims to analyze the role of fintech in this transformation through a literature review and bibliometric analysis using data from 21 Scopus journals, 26 from Google Scholar, and 15 from Crossref. Of the 62 journals analyzed, approximately 70% indicate that fintech plays a significant role in increasing financial inclusion, operational efficiency, and the development of Sharia-compliant financial products. Innovations such as digital payments, peer-to-peer lending, and Sharia-compliant investments are key drivers of this transition. Analysis using Vosviewer also reveals the dominance of the keyword "fintech," which is closely correlated with Islamic banking, although specific studies related to a cashless society are still limited. However, challenges such as regulation, data security, and public literacy remain obstacles that need to be overcome. Overall, fintech is a key catalyst in the digitalization of inclusive and sustainable Islamic finance.
Empowering Communities Through Partnerships: The Case of PT Unilever Sei Mangkei Padilla Hawanda; Waizul Qarni; Aqwa Naser Daulay
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2369

Abstract

The purpose of this research is to find out the partnership empowerment strategy to improve community welfare in maqashid sharia review. This method uses descriptive qualitative. In this study, the data obtained directly through interviews with the person in charge of empowerment of the Unilever Indonesia Foundation (UIF), the person in charge of the perlanaan village government partnership and the local community. The implementation of this research took place at one of PT Unilever Sei Mangkei in bosar maligas sub-district, simalungun district. The analysis technique used in this research uses the Analitycal Hierarchy Process (AHP) method. The results showed that there are 2 empowerment strategies, namely the oil palm farmer program and the local MSME program. Based on the results of AHP, the highest weight of the alternative aggregate, the strategy chosen is the oil palm farmer program with a weight of 0.608. The smallholder program is in line with the principles of maqashid sharia which upholds justice, sustainability and social balance.
The Potential of Stock Endowment in Indonesia as an Instrument for Islamic Economic Development Catur Hayati Wulandari; Saparuddin Siregar; Aqwa Naser Daulay
MALIA: Jurnal Ekonomi Islam Vol 14 No 2 (2023)
Publisher : Department of Islamic Economics, Faculty of Islamic Religion, Yudharta University Pasuruan, East Java, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/ml.v14i2.4179

Abstract

The potential of stock endowment in Indonesia for Islamic economic development holds great promise, especially given the majority Muslim population. This potential can be optimized to enhance the impact of stock endowment. This research aims to explore the utilization of stock endowment as a catalyst for Islamic economic growth, evaluate effective management strategies for stock endowment, and assess its potential in Indonesia. Using a qualitative approach, this study involves a literature review through metasynthesis. The findings indicate a significant potential for stock endowment in Indonesia, with investors continuously increasing. These funds could play a crucial role in addressing economic challenges within the principles of Islam, including education, healthcare, economic initiatives, and infrastructure development, if allocated optimally and comprehensively.
Co-Authors Afsari, Fidiya Ahmad Syakir Aramita Aramita Arifin Fauzi Lubis Audri Fadillah Saputri Budi Harianto Catur Hayati Wulandari Daffa Roghib Daffa Ulhaq Dea Amanda Putri Dharma, Budi Dila Wandasari Dini Rahmayani Fira Nafisah Jannah, Nurul Laiyinna Misqha Efendi Maidalena Manna Wassalwa Muhammad Arif Muhammad Syahbudi Muhammad Yafizham Muhammad Yuda Hendrawan Muharmansyah R Maulana, ahmad Nasution, Annio Indah Lestari NUR AHMADI BI RAHMANI Nurbaiti Nurdini Padilla Hawanda Rahmi Syahriza Raudhatul Jannah Saparuddin Saparuddin Saparuddin Siregar Septrita Sutriyani Siska Permata Sari Harahap SRI WULANDARI Syahri Ramadhan Tambunan, Sagdiyah Fitri Andani Three Handayani Nabila Pratiwi Tri Inda Fadhila Rahma Vina Adelia Waizul Qarni Wiyani, Sri Yusrizal