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All Journal IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Edunomika (JIE) Quantitative Economics and Management Studies Journal Of World Science Studi Akuntansi, Keuangan, dan Manajemen Journal Research of Economics and Bussiness Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IIJSE Journal of Business and Information System
Hasugian, Hotbin
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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ANALISIS PENGENDALIAN INTERNAL ATAS SISTEM PENGGAJIAN DAN PENGUPAHAN KARYAWAN Syahfitri , Ananda; Hasugian, Hotbin; Nasution, Yenni Samri Juliati
Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam Vol 9 No 2 (2024): Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam
Publisher : Forum Dosen Ekonomi dan Bisnis Islam (FORDEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34202/imanensi.9.2.2024.41-51

Abstract

Penelitian ini bertujuan untuk menganalisis sistem penggajian di Perkebunan Adolina-PTP Nusantara IV Perbaungan dengan menggunakan alat analisis nilai-nilai Islam. Berdasarkan pada observasi awal, sistem tersebut belum berjalan dengan baik karena fungsi bagian keuangan kurang optimal, ketidaklengkapan dokumen pengajian, dan lemahnya pemantauan kehadiran karyawan. Peneliti menerapkan pendekatan kualitatif deskriptif untuk memperoleh pemahaman tentang sistem pengajian pada kebunan Adolina-PTP Nusantara IV Perbaungan. Melalui wawancara dengan sejumlah informan dan studi dokumentasi diperoleh hasil penelitian yaitu implementasi sistem pengendalian internal untuk pengajian masih belum optimal hal ini disebabkan oleh banyaknya pekerjaan yang harus diselesaikan oleh departemen keuangan. Selain itu, lemahnya pengendalian internal juga disebabkan oleh tidak adanya segregasi tugas antara bagian penyusun gaji dan upan dengan bagian pembayaran. Dari permasalahan tersebut, peneliti merancang solusi dengan mengintegrasikan nilai-nilai Islam yaitu amanah, keadilan, kejujuran, pengawasan, dan tanggung jawab dalam budaya perusahaan. Penelitian ini berkontribusi teoretis dan praktis pada pengembangan konsep dan peningkatan pengendalian system penggajian.
Analisis Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada Badan Perencanaan Pembangunan Daerah Provinsi Sumatra Utara Ananda, Salsabila Dwi; Lubis , Arnida Wahyuni; Hasugian, Hotbin
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i1.3259

Abstract

Purpose: This study aims to assess the impact of department head support, user participation in information systems, and the performance of accounting information systems in Bappeda North Sumatra Province. By evaluating these factors, the research seeks to identify key determinants that enhance or impede the effectiveness of information systems within the context of a regional development planning agency. Methodology: A quantitative research approach was adopted, utilizing numerical calculations and statistical analysis conducted with SPSS 24 software. Primary data was collected through structured surveys distributed to relevant personnel within Bappeda North Sumatra Province. Results: The analysis revealed that user participation in information systems significantly impacts system performance, highlighting the crucial role of user engagement in the successful implementation and operation of accounting information systems. Conversely, the study found no significant correlation between department head support and the performance of information systems, suggesting that managerial support alone may not be sufficient to enhance system performance without active user involvement. Limitations: The study is confined to Bappeda North Sumatra Province, which may limit the generalizability of the findings to other regions or organizations. Contribution: This research contributes to the understanding of factors influencing information system performance in regional development planning agencies. It provides valuable insights into the importance of user participation in the effectiveness of accounting information systems, particularly within the context of North Sumatra's provincial government. The findings underscore the need for fostering user engagement and suggest that while managerial support is important, it must be complemented by active user participation to achieve optimal system performance.
The Effect of Interest Rates and Financial Performance on Stock Prices with Inflation as a Moderating Variable (Stocks Listed on the Jakarta Islamic Index Period 2014-2023) Heru, Muhammad; Hasugian, Hotbin; Nasution, Juliana
Quantitative Economics and Management Studies Vol. 5 No. 5 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2869

Abstract

The purpose of this study was to determine the partial and simultaneous effect of interest rate variables and financial performance on stock prices and also to determine the inflation variable moderating the effect of interest rates and financial performance on stock prices (Stocks Listed on the Jakarta Islamic Index Period 2014-2023). This research uses a quantitative approach. The population in this study were 30 JIIcompanies. The sampling technique used was purposive sampling, so as to get a sample of 10 companies. The data used is panel data. The data analysis method used in this research is multiple linear regression analysis and moderating regression analysis (MRA). The variables used in this study are Interest Rates, Earning Per Share (EPS), Debt Equity Ratio (DER), Inflation and Stock Prices. The results showed that partially interest rates and DER had no significant effect on stock prices. While EPS has a significant effect on stock prices. Simultaneously interest rates, EPS and DER have a significant effect on stock prices. In the moderation test (MRA), partially Inflation is not able to moderate interest rates, EPS and DER on stock prices. While simultaneously Inflation is able to moderate interest rates, EPS and DER on stock prices.
Optimalisasi Penerapan Alokasi Dana Desa dalam Upaya Meningkatkan Pendapatan Desa Gambus Laut Kab. Batu Bara Aini, Nur; Hasugian, Hotbin
Journal Research of Economic and Bussiness Vol. 4 No. 01 (2025): Januari 2025
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v4i01.1120

Abstract

This study aims to determine the program for implementing village fund allocation in increasing village income, as well as optimizing village fund allocation as an effort to increase village income, as well as optimizing village fund allocation as an effort to increase village income. Data collection techniques in this study used interview and documentation techniques. The results of the research that researchers have conducted indicate that the program for implementing village fund allocation in gambus laut village are infrastructure development, natural resource development and financial counseling, community empowerment, monitoring and evaluation and development of the agricultural sector. Optimizing village fund allocation in an effort to increase gambus laut village income is mapping village potential, developing the agricultural and fisheries sector, improving tourism infrastructure, empowering village communities and institutions, collaborating with the private sector, and financial institutions, preparing long-term development, monitoring and evaluation. The optimization of the utilization of village fund allocation in gambus laut has been maximally allocated for the implementation of village government policies in increasing village income and shows that in the planning process, the village government has implemented every rule that has been set. Regarding the improvement of the quality of the utilization of village funds themselves, community contributions are important to control the policies of village authorities so that they show benefits for the entire community. Keyword: Village Fund Allocation Program, Optimization, Village Fund Allocation  
Analisis Pengaruh Gaya Kepemimpinan Partisipatif, Motivasi, Dan Disipilin Kerja Terhadap Kinerja Pegawai Pada PT. Bank Perekonomian Rakyat Syariah Gebu Prima Amelia NST, Putri; Hasugian, Hotbin; Maidalena, Maidalena
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 2 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i2.31095

Abstract

The purpose of this study is to determine how PT. The People's Economic Bank Syariah Gebu Prima employees perform in relation to motivation, work discipline, and participative leadership style. An employee of the PT is the focus of this investigation. Syariah's People's Economic Bank With up to 30 responders, Gebu Prima was outstanding. using a technique for gathering data that involves questionnaires and observation. To get correct data findings for drawing conclusions, the validity and reliability tests, multiple linear regression analysis, partial (t-test) and simultaneous (f-test) hypothesis tests, and determination coefficients (R_2) were employed as tool instruments. Employee performance is positively impacted by leadership style, positively impacted by motivation, and positively impacted by work discipline, according to the study's findings. Consequently, it may be said that work discipline, motivation, and a participative leadership style are
The Influence of Green Accounting on Greenhouse Gases in Public Companies Sifa, Suci Lailatul; Nurlaila, Nurlaila; Hasugian, Hotbin
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1: Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8809

Abstract

The purpose of this study is to examine the effect of green accounting (X) on greenhouse gas emissions (Y) in public companies. This study uses quantitative research. The sample used in this study was 300 companies listed in the Indonesian Sharia Stock Index (ISSI) for the 2021-2023 period. The data sources were secondary data from the Indonesian Stock Exchange, the Indonesian Sharia Stock Index, and related companies. Data analysis used was validity and reliability tests, simple linear regression, heteroscedasticity tests, multicollinearity tests, coefficient of determination, and hypothesis testing. Based on the results of the study on the effect of green accounting on greenhouse gas emissions in public companies, the following conclusions can be drawn: Simple linear regression analysis shows Y = 0.551 + 0.033 X, indicating a positive regression direction. This means there is a positive and increasing effect between green accounting (X) and greenhouse gas emissions (Y) in public companies. The results of the hypothesis test at a significance level of 0.05 can be seen that the calculated T (3.103) > T table (1.968) and p value 0.002 < 0.05, so the hypothesis is accepted explaining that green accounting (X) has a significant effect on greenhouse gases (Y) in public companies.
The Implementation of Environmental Management System to Moderate the Relationship Between the Green Strategy and Company Performance Hasugian, Hotbin; Murwaningsari, Etty; Augustine Sudibyo, Yvonne
Journal of World Science Vol. 1 No. 11 (2022): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v1i11.109

Abstract

Introduction: The aspects of the highest pollution levels required a green strategy solution and the implementation of an Environmental Management System to improve the company's performance. This study aims to test and analyze environmental management systems' green strategy and implementation. Method: This study uses primary data collected using questionnaires from respondents using the Purposive sampling technique. The number of questionnaires that can be used is as many as 142, with the company analysis unit of State-Owned Enterprises and private companies included in the green industry list from 185 total questionnaires. Data were processed and analyzed using Structural Equation Modeling (SEM) by the alternative Partial Least Square (PLS) method. Result: The green strategy affects the company's performance.  Meanwhile, applying the Environment Management System has no effect as a reinforcement of the relationship of green strategy on the company performance. The results of this study are expected to contribute to the company’s strategy, state-owned enterprises, and private companies in determining green-oriented vision and goals. Conclusion: The Green strategy impacts the company's performance; it is proven that a good green plan will increase the company's performance produced by state-owned enterprises. A low green method will decrease the performance of the company made by state-owned enterprises and private industrial companies. The implementation of Environmental Management Systems cannot increase the impact of the green strategy on the productivity of industrial organizations, state-owned enterprises, and private companies.
METODE ACTIVITY BASED COSTING (ABC) DAN TIME DRIVEN ACTIVITY BASED COSTING (TDABC) DALAM MENENTUKAN HARGA JUAL Purba, Sonya Pristy Salsyah; Hasugian, Hotbin; Lubis, Arnida Wahyuni
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4048

Abstract

Dengan perkiraan COGS yang akurat, Anda dapat menetapkan harga jual yang memaksimalkan keuntungan Anda. Metode penentuan COGS yang mengkategorikan biaya menurut aktivitas berdasarkan alokasi biaya antara lain Activity Based Costing (ABC) dan Time Driven Activity Based Costing (TDABC). Mencari tahu bagaimana pendekatan ABC dan TDABC terhadap penghitungan COGS saling melengkapi adalah kekuatan pendorong penelitian ini. Penelitian ini menggunakan metodologi deskriptif kuantitatif. Untuk penelitian ini, wawancara menggunakan metodologi kuantitatif digunakan untuk mengumpulkan data. Harga pokok penjualan per unit Jamur Stick Besar, Jamur Stick Kecil, Jamur Crispy Besar, Jamur Stick Kecil, dan Jamur Stick 500 gr menurut metode ABC masing-masing adalah 6.243,28, 4.800.38, 8.008.36, 9.190.85, dan 25.952.91. Jamur Stik Besar, Jamur Stik Kecil, Jamur Renyah Besar, dan Jamur Stik 500 gr mempunyai HPP per unit masing-masing sebesar Rp6.301,66, Rp4.892,75, dan Rp4.892,75 menurut teknik TDABC. 7.000.478.790.341, dan 29.150,87 rupiah. Penggunaan teknik TDABC untuk menghitung HPP lebih mahal dibandingkan dengan pendekatan ABC sehingga berdampak pada harga jual produk. Untuk memastikan estimasi COGS akurat dan sejalan dengan alokasi sebenarnya, teknik penghitungan COGS TDABC menunjukkan bahwa biaya diakui untuk setiap produk.
Islamic ethics intervention on dysfunctional audit behavior Muchlis, Saiful; Hasugian, Hotbin; Mais, Rimi Gusliana; Munir, Munir
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 1 (2023): Journal of Business and Information System
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i1.178

Abstract

This study aims to determine the effect of locus of control, organizational commitment, and turnover intention on dysfunctional audit behaviour, as well as the influence of Islamic ethics, which moderates locus of control, organizational commitment, and turnover intention on dysfunctional audit behaviour of auditors who work in the Makassar inspectorate office. This research is a type of quantitative research. This study using attribution theory and attitude and behaviour theory. The population in this study were auditors who worked in the inspectorate office of the city of Makassar using the saturated sample method. The research data is primary data collected through a questionnaire survey. Data analysis used multiple linear regression analysis to determine the locus of control, organizational commitment, and turnover intention to the auditors' dysfunctional audit behaviour. The results showed that locus of control had a positive effect, the organizational commitment had a negative impact, and turnover intention did not affect dysfunctional audit behaviour. In addition, this study shows that Islamic ethics moderations organizational commitment to auditors 'dysfunctional audit behaviour and Islamic ethics cannot moderate locus of control and turnover intention on auditors' dysfunctional audit behaviour.
The Influence of Bank Soundness Level Based on Risk-Based Bank Rating in Financial Distress in Sharia Banking (Empirical Study of Indonesian Sharia Commercial Banks for the 2018-2020 Period) Sugianto, Sugianto; Hasugian, Hotbin; Ahmad S., Anzari
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3802

Abstract

Considering that the bankruptcy of a bank is marked by financial distress, if these conditions are not known quickly, then financial distress will occur and will continue to bankruptcy or liquidation. Based on this, it is possible for banks to anticipate this by analyzing the level of bank soundness based on the Risk-Based Bank Rating method and looking at Financial Distress using the Modified Altman model prediction analysis (Z-Score). This study aims to determine the effect of the soundness level of Islamic banks on Financial Distress based on the financial ratios in the financial reports and GCG reports in the Modified Altman model (Z-Score). The research method used is a descriptive analysis method with a quantitative approach. The population of this study is all Sharia commercial banks for the 2018-2020 period officially registered on the Financial Services Authority website, totaling 14 Sharia banks. The sampling technique uses financial and GCG report data and calculations using the modified Altaman formula (Z-Score). The analysis technique used is a descriptive test, panel data regression test, classic assumption test, and hypothesis test which aims to determine the effect of a bank’s soundness level on Financial Distress. The results of this study indicate that there are several important financial ratios in 2018-2020 that do not have a significant relationship with financial distress, namely FDR, ROA, GCG, and those that are related, namely NPF and CAR. Meanwhile, Financial Distress is simultaneously related to NPF, FDR, ROA, CAR, and GCG.
Co-Authors Ahmad S., Anzari Amelia NST, Putri Ananda, Salsabila Dwi Arnida Wahyuni Lubis Augustine Sudibyo, Yvonne Etty Murwaningsari Harahap, Rizkia Zahra Heru, Muhammad Lubis , Arnida Wahyuni Maidalena Maidalena, Maidalena Munir Munir, Munir Nasution, Juliana Nur Aini Nurlaila Nurlaila Purba, Sonya Pristy Salsyah Rimi Gusliana Mais Saiful Muchlis, Saiful Sifa, Suci Lailatul Sugianto Sugianto Syahfitri , Ananda YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI