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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Akuntansi dan Keuangan AT-TASYRI' Jurnal Ilmiah Prodi Muamalah Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) JURNAL EKONOMIKA INDONESIA Journal of Malikussaleh Public Economics el-Amwal Visioner & Strategis International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) International Journal of Trends in Accounting Research Jurnal Ekonomi Pembangunan dan Pariwisata Jurnal Pengabdian Sosial Jurnal Solusi Masyarakat Dikara
Nur Afni Yunita
Faculty Of Economics And Business Universitas Malikussaleh
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 Public Health Social Sciences Other

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ANALISIS KESESUAIAN PRODUK TABUNGAN HAJI DENGAN AKAD WADIAH BERDASARKAN STANDAR AKUNTANSI KEUANGAN (SAK) SYARIAH 2020 STUDI KASUS PADA PT BANK ACEH SYARIAH Nur Afni Yunita; Muhammad Yusra Yusra; Arliansyah Arliansyah; Utari Orijayanti
el-Amwal Vol 5, No 1 (2022): El-Amwal
Publisher : LPPM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/el-amwal.v5i1.6839

Abstract

This study aims to determine the suitability of Hajj savings products with wadiah contracts based on Sharia Financial Accounting Standards (SAK) applied to PT Bank Aceh Syariah whether they are in accordance with the accounting treatment in them. This research is a type of descriptive qualitative research, data collection techniques by means of interviews, observations, literature studies. The results of this study indicate that PT Bank Aceh Syariah has implemented a wadiah contract in accordance with Sharia Financial Accounting Standards (SAK) for Hajj savings products.
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 
DETERMINASI KEBIJAKAN UTANG PERUSAHAAN Arliansyah Arliansyah; Nur Afni Yunita; Miftahul Zannah Nasution
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.22788

Abstract

This study examines the impact of tangibility, free cash flow, growth, and profitability on debt policy. Samples are manufacturing firms listed on the Indonesian Stock Exchange during 2017-2019. Purposive sampling is employed to acquire 163 manufacturing firms for the 2017-2019 period. The classical assumption test consists of normality, autocorrelation, multicollinearity, and heteroscedasticity tests. And to test hypotheses consisting of the t (partial) test. The data were obtained from companies’ annual financial reports. The results showed that tangibility affects debt policy, but free cash flow, company growth, and profitability do not affect debt policy. The value of a coefficient determination in this research reflects 0.0265. It means that tangibility, free cash flow, growth, and profitability have the role of 2.65 % debt against its policies.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Rany Gesta Putri Rais; Nur Afni Yunita; Muhammad Yusra
JURNAL EKONOMIKA INDONESIA Vol 12, No 1 (2023): Ekonomika Indonesia
Publisher : LPPM Universitas Malikussaleh – Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/ekonomika.v12i1.12195

Abstract

This study aims to determine the effect of profitability, leverage, company size, institutional ownership and capital intensity on tax avoidance in multinational companies in the mining sector listed on the Indonesia Stock Exchange in 2018-2020. The sample selection technique used was purposive sampling and obtained 15 companies as samples. The data analysis method used is multiple linear regression analysis. The results of this study indicate that partially profitability, leverage, firm size and capital intensity have no effect on tax avoidance, while institutional ownership affects tax avoidance in multinational companies in the mining sector listed on the IDX in 2018-2020
Pengaruh Earnings Management, Kepemilikan Institusional, Dan Corporate Governance Perception Index (Cgpi) Terhadap Biaya Utang Nur Afni Yunita; Rany Gesta Putri Rais; Muhammad Yusra; Afisha Tirta Surya Lestari
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 24, No 2 (2023): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v24i2.1105

Abstract

The objective of this research is to examine of earnings management, Institutional Ownership and Corporate Governance Perception index on the Cost of Debt. Data collected by purposive sampling method since 2018-2020 and gotten 15 companies that received GCG Award at IICG and SWA Magazine. Data analyzed by using panel regression. The result of research show that earning management has a negative effect on the cost of debt. But institutional ownership and Corporate Governance Perception Index (CGPI) has no effect on the cost of debt.
Pengaruh Leverage, Earning Variability, Dan Dividend Payout Ratio Terhadap Beta Saham Marhamah Marhamah; Mursidah Mursidah; Nur Afni Yunita; Yunina Yunina; Indrayani Indrayani
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 24, No 2 (2023): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v24i2.1046

Abstract

This study aims to examine the effect of leverage, earning variability, and dividend payout ratio on stock beta (study on companies listed on the Jakarta Islamic Index (JII) in 2018-2020). The sample in this study consisted of 15 companies listed on the Jakarta Islamic Index with data published on the Indonesian Stock Exchange. This study use panel data of 45 observations with panel data regression estimation with a fixed effect model assisted by the E-views 10 program. The results of the study found that leverage and dividend payout ratio variables have a positive effect on stock beta, while earning variability has a negative effect on stock beta
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KABUPATEN BALANGAN Abriano, Nova; Setianda, Rizky Aldi; Yunita, Nur
JEPP : Jurnal Ekonomi Pembangunan Dan Pariwisata Vol. 2 No. 1 (2022): April 2022
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jepp.v2i1.4431

Abstract

Penelitian ini menganalisis pengetahuan pajak, kualitas pelayanan, sanksi pajak terhadap kepatuhan wajib pajak membayar pajak kendaraan bermotor di Kabupaten Balangan. Penelitian ini menggunakan metode penelitian kuantitatif dengan menggunakan data primer. Hasil penelitian menunjukan variabel pengetahuan pajak mempunyai pengaruh yang signifikan secara persial terhadap kepatuhan wajib pajak, variabel kualitas pelayanan mempunyai pengaruh yang tidak signifikan secara persial terhadap kepatuhan wajib pajak, variabel sanksi pajak mempunyai pengaruh yang tidak signifikan secara persial terhadap kepatuhan wajib pajak. Sedangkan variabel pengetahuan pajak, kualitas pelayanan, sanksi pajak secara bersama-sama memiliki pengaruh terhadap kepatuhan wajib pajak. Hasil ini berbeda dengan penelitian Lestari, 2016 bahwa terdapat pengaruh positif signifikan antara kesadaran wajib pajak, kualitas pelayanan dan sanksi perpajakan pada kantor SAMSAT
Determination of Abnormal Returns from the Point of View of Environmental Performance In Mining Companies Yunita, Nur Afni; juliani, Juliani; Naz'aina, Naz'aina; yusra, Muhammad
Jurnal Akuntansi dan Keuangan Vol. 12 No. 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.16151

Abstract

This research aims to examine the influence of environmental, social and governance on abnormal returns. The sample in this research are mining companies that disclosed ESG disclosure scores in 2020-2022. The sampling technique used was purposive sampling to obtain 45 companies that disclosed ESG disclosure scores for 3 consecutive years from 2020-2022. Testing in this research uses descriptive statistics and hypothesis testing. The results of this study show that environmentalism has no effect on abnormal returns. However, social and governance have a positive effect on abnormal returns
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 ABRIANO, NOVA Afisha Tirta Surya Lestari Arliansyah Arliansyah Arliansyah Arliansyah Arliansyah Arliansyah, Arliansyah Asvia, Meulu Ayunda, Endah Rizki Cut Nurlaila Ulfa Edrayani, Dea Fanny Nailufar Fitri Awaliyah Gesta Putri Rais, Rany Hamdhana, Defry Hilmi Hilmi Husaini Indah Maharani Indrayani Indrayani Indrayani Juliani Kasman Kasman Mardiaton, Mardiaton Marhamah Marhamah Miftahul Zannah Nasution Muftia Chairunnisa Mulia, Safara Murhaban Mursidah Mursidah Mursidah naz'aina, naz'aina Nofiya, Wanda Nupus, Khairul Nur Ramadani Nurhasanah Nurhasanah Nurhasanah Putri Amalia, Risky Putri, Rany Gesta Rais, Rany Gesta Putri Rany Gesta Putri Rany Gesta Putri Rais Rany Gesta Putri Rais Rany Gesta Putri Rais Rany Gesta Putri Rais Rany Gesta Putri Rais Rizky Aldi Setianda Sari, Cut Putri Mellita Satria, Dy Ilham Sri Mulyati Sri Mulyati Sri Mulyati Trisniarti, Noviami Ulfa, Cut Nurlaila Utari Orijayanti Wahdayani, Wahdayani Yuni Mauliza Yunina Yunina Yunina Yusra, Muhammad