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All Journal E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Akuntansi dan Keuangan AT-TASYRI' Jurnal Ilmiah Prodi Muamalah Visioner & Strategis
Nur Afni Yunita
Faculty Of Economics And Business Universitas Malikussaleh
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENGARUH REPUTASI UNDERWRITER, PERSENTASE SAHAM YANG DITAWARKAN KE PUBLIK, DAN PENGGUNAAN DANA IPO UNTUK INVESTASI TERHADAP TINGKAT UNDERPRICING SAHAM SYARIAH PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2013-2016 Nur Afni Yunita; Muftia Chairunnisa
Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2017): Agustus 2017
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v5i2.1817

Abstract

This study aims to examine the influence of underwriter reputation, the percentage of shares offered to the public and the use of IPO funds for investment to the level of underpricing of Islamic shares in companies conducting IPOs in 2013-2016. The sampling technique used is a purposive sampling in which the selection of samples based on certain criteria, so that the sample obtained in this study are 33 companies from a population of 342 companies. The dependent variable in this study is underpricing, while the independent variable is the underwriter's reputation, the percentage of shares offered to the public, and the use of IPO funds for investment. This study uses multiple regression analysis with hypothesis testing using SPSS 16 for Windows. The results show that the Underwriter reputation does not significantly influence the underpricing of sharia shares. The percentage of shares offered to the public does not significantly influence the underpricing of Islamic shares and the use of IPO funds for investment does not significantly influence the underpricing of Islamic shares.
ANALISIS MANUFACTURING CYCLE EFFECTIVENESS (MCE)UNTUK MENINGKATKAN COST EFFECTIVE DANMENGURANGI NON VALUE ADDED: (STUDI KASUS PADA PT. IMA MONTAZ SEJAHTERA- LHOKSEUMAWE) Nur Afni Yunita; Cut Nurlaila Ulfa
Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2018): Februari 2018
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v6i1.1824

Abstract

This study aims to analyze the size of the effectiveness of the production process or known as manufacturing cycle effectiveness (MCE) to increase cost effective and reduce non valueadded activity at PT. Ima Montaz Sejahtera- Lhokseumawe. The research method used is Mix Method, which combines quantitative data analysis method and qualitative descriptive analysis with a case study approach. Data collection is conducted by interviews and documentation studies. The result show that MCE is 56,36%. The MCE size shows that there are still non value added activities that occur in the production process, so the management of PT. Ima montaz Sejahtera can plan a reduction program for non value added activity.
ANALISIS PERBEDAAN KOMITMEN PROFESIONAL DAN SOSIALISASI ANTISIPATIF MAHASISWA BIDIKMISI DAN NON-BIDIKMISI PADA HUBUNGANNYA DENGAN WHISTLEBLOWING Muhammad Yusra; Nur Afni Yunita; Nurhasanah Nurhasanah
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2021): Februari 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i1.3546

Abstract

This study aims to look at the effect of professional commitment and anticipatory socialization of bidikmisi and non-bidikmisi accounting students at Malikussaleh University on its relationship with whistleblowing. In addition, this study also aims to see differences in the level of professional commitment and anticipatory socialization between students of Bidikmisi and non-Bidikmisi Accounting at Malikussaleh University. Sampling in this study using the Slovin formula is a sampling technique that uses a critical value or accuracy limit of 0.1, so that the sample obtained in this study amounted to 90 respondents from a total population of 286 students. This study uses multiple regression analysis techniques with hypothesis testing using the SPSS 22 program. The results show that professional commitment and anticipatory socialization affect whistleblowing, as well as differences in the level of professional commitment and anticipatory socialization between bidikmisi and non-bidikmisi students at Malikussaleh University
ANALISIS PENERAPAN STANDAR AKUNTANSI SYARIAH PSAK NO.101 TERHADAP PENGELOLAAN TRANSAKSI KEUANGAN DI BANK SYARIAH (STUDI PADA BANK BRI SYARIAH CABANG LHOKSEUMAWE) Nur Afni Yunita
Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2019): Februari 2019
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v7i1.1836

Abstract

The purpose of this study was to find out how the application of sharia accounting standards to the management of financial transactions and comparison of application of sharia accounting standards applied by PT. Bank BRI Syariah, Branch of Lhokseumawe with PSAK NO.101. The object of this research was PT. Bank BRI Syariah, Branch of Lhokseumawe. This research was conducted by using qualitative descriptive method through a case study at PT. Bank BRI Syariah, Branch of Lhokseumawe. The data used were primary data in the form of an interview. The results of this study indicated that there was no significant difference between the implementation of sharia accounting standards applied by Bank BRI Syariah, Branch of Lhokseumawe with PSAK NO.101.
ANALISIS PERLAKUAN AKUNTANSI ASET BIOLOGIS TINJAUAN TEORITIS ADOPSI IAS 41 Nur Afni Yunita; Nur Ramadani
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 20, No 1 (2019): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.038 KB) | DOI: 10.29103/e-mabis.v20i1.389

Abstract

This study animed to determine how the treatment of biological assets in PTPN IV and the comparison of the tretment of biological assets based on the standars applied by PTPN IV with IAS 41. The objects in this study were the treatment of biological assets in PTPN IV. The research method used was descriptive qualitative research. The reseults of this study indicated that the recongnition, presentation, and disclosure for biological assets at PTPN IV was in accordance with IAS 41, but for measuring biological assets using the acquisition price while IAS 41 measures biological assets using fair value.
Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) pada SD di Kecamatan Jambo Aye, Aceh Utara: Partisipasi Stakeholder Sebagai Variabel Moderasi Muhammad Yusra; Nur Afni Yunita; Nurhasanah Nurhasanah; Arliansyah Arliansyah
Jurnal Visioner & Strategis Vol 10, No 1 (2021)
Publisher : Department of Management Faculty of Economics and Business, UNIVERSITAS MALIKUSSALEH

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Abstract

This research is intended to determine how much influence accountability and transparency have on the effectiveness of the management of School Operational Assistance (BOS) funds with Stakeholder Participation as a Moderation Variable in Elementary Schools (SD) in Tanah Jambo Aye District, Aceh Utara Regency. In this study, samples taken were all committees and treasurers of SD in Tanah Jambo Aye District, as many as 50 people. The data collection technique used in this study was to distribute questionnaires to all committees and treasurers of SD in Tanah Jambo Aye District, North Aceh Regency. The data analysis method used in this study is to use multiple linear regression analysis. The results of this study indicate that accountability and transparency have a positive and significant effect on the effectiveness of the financial management of BOS funds at elementary schools in Tanah Jambo Aye District, Aceh Utara Regency. Then stakeholder participation was able to moderate the accountability, transparency and effectiveness of the management of BOS funds at SD in Tanah Jambo Aye District, North Aceh Regency. It is hoped that all school parties concerned should always be open to issues of accountability, transparency in the management of School Operational Assistance funds.Keywords: Accountability, Transparency, Effectiveness of BOS Fund Management, Stakeholder Participation
Pengaruh Sumber Daya Manusia, Komitmen Organisasi, Teknologi Informasi Dan Komunikasi Terhadap Penerapan Standar Akuntansi Basis Akrual Di Pemerintah Kota Lhokseumawe Nur Afni Yunita; Muhammad Yusra; Arliansyah Arliansyah; Nurhasanah Nurhasanah; Kasman Kasman
Jurnal Visioner & Strategis Vol 10, No 1 (2021)
Publisher : Department of Management Faculty of Economics and Business, UNIVERSITAS MALIKUSSALEH

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Abstract

This study aims to determine the effect of human resources, organizational commitment, information and communication technology on the application of accrual-based accounting standards at the Lhokseumawe City Government. This research uses quantitative methods. The total population of 33 SKPDs in the Lhokseumawe City Government. The sample of this study consisted of 2 respondents from each SKPD, namely the head of finance and employees who operate the SIMDA application as many as 66 respondents. The data was collected by distributing questionnaires with a liker scale measurement. Data analysis in this study using multiple linear analysis. The results of this study indicate that human resources have no effect on the application of accrual-based accounting standards at the Lhokseumawe City Government. Organizational commitment and information technology have an effect on the application of accrual-based accounting standards in the Lhokseumawe City Government. Communication has no effect on the application of accounting standards in the Lhokseumawe City Government.Keywords: Human Resources, Organizational Commitment, Information Technology, Communication, Application of Accrual Basis Accounting Standards 
Pengaruh Penerapan Manajemen Risiko Perbankan dan Penerapan Audit Internal Terhadap Kebijakan Pemberian Kredit (Studi Empiris Pada Tiga Bank Umum di Lhokseumawe) Nur Afni Yunita
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 10 No. 1 (2018): At-Tasyri': Jurnal Ilmiah Prodi Muamalah
Publisher : Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (671.699 KB) | DOI: 10.47498/tasyri.v10i1.137

Abstract

This study aims to determine the effect of banking risk management and implementation of internal audit on credit policy. This study uses primary data obtained by distributing questionnaires to credit employee as respondents who work in three banks in Lhokseumawe. The sample is taken using Census sampling technique. The questionnaires distributed amounted to 35 respondents. The method of data analysis for hypothesis testing is multiple linear regression. The resultsof this study indicate that the implementation of risk management, the implementation of the internal audit have a significant effect on credit policy.
Co-Authors Arliansyah Cut Nurlaila Ulfa Kasman Kasman Muftia Chairunnisa Muhammad Yusra Nur Ramadani