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All Journal Journal La Bisecoman Kontigensi: Jurnal Ilmiah Manajemen Sinergi : Jurnal Ilmiah Multidisiplin
Yenni Samri Julianti Nasution
Universitas Islam Negeri Sumatera Utara, Indonesia
Aerospace Engineering Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Physics Social Sciences

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Implementation of SAK EMKM on the Quality of KunciKu MSME Financial Reports Jauhariah Al-Islam Inayatulah; Laylan Syafina; Yenni Samri Julianti Nasution
Kontigensi : Jurnal Ilmiah Manajemen Vol 12 No 1 (2024): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v12i1.569

Abstract

The preparation of the financial reports for UMKM KunciKu has not followed the standards for preparing SAK EMKM financial reports because of a problem faced by UMKM KunciKu, namely regarding the UMKM owners not understanding the SAK EMKM, difficulties when presenting financial reports and time constraints when presenting financial reports and time constraints when presenting financial reports. The government regulates SAK EMKM as a regulation tht has been ratified by DSAK-IAI, in order to make it easier for MSME owners when recording out in order to obtain information and understand the problems experienced by KunciKu MSMEs when making financial reports in line with SAK EMKM. The research process that researchers use is a qualitative research process. The process of collecting information through observation, interview, documentation and literature study. The research results stated that the preparation of financial reports presented by KunciKu MSMEs had not implemented SAK EMKM and the MSMEs only made ordinary financial reports that could only be understood by MSME owners. This research is important to carry out in order to make MSME players aware tht financial reports tht are in line with SAK EMKM can make things easier for MSME players.
The Effect of Profitability, Liquidity on Capital Structure with Profit Growth as Moderating Variable Dhiftania Luthfiya Azra; Yenni Samri Julianti Nasution; Nur Fadhilah Ahmad Hasibuan
Journal La Bisecoman Vol. 5 No. 4 (2024): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v5i4.1480

Abstract

This study aims to determine the effect of profitability and liquidity on capital structure with profit growth as a moderation variable in PT Perkebunan Nusantara IV Medan for the 2018-2022 period. This study uses descriptive quantitative analysis, where data is obtained through secondary data in the published annual financial statements. This study used descriptive data analysis, normality test, multicoclarity test, auotocorrelation test, heteroscedasticity test, two regression analysis tests, namely multiple linear regression analysis and moderation regression analysis, significance test t, significance test f, and dermenation coefficient test, using SPSS software version 25. The results of the study show that Profitability does not have a significant effect on Capital Structure with a significance value of 0.078 > 0.05, Liquidity has a significant effect on Capital Structure with a significance value of 0.015 < 0.05, Profit Growth is not able to moderate the effect of the Profitability variable on Capital Structure or can be said not to have a significant effect with a significance value of 0.525 > 0.05, Profit Growth unable to moderate the effect of the Liquidity variable on Capital Structure or can be said to have no significant effect with a significance value of 0.194 > 0.05. And the dependent variable of capital structure is jointly affected by the independent variables of profitability, liquidity, and the variable moderation of profit growth with significance values are 0.026 < 0.05.
Persepsi Muzakki Terhadap Kepercayaan Pendistribusian Zakat Melalui Platform Zakat Digital Di Kota Medan Nadhyatul Hasanah; Rifka Annisa Sirait; Aditya Effendi; Yenni Samri Julianti Nasution
Sinergi : Jurnal Ilmiah Multidisiplin Vol. 2 No. 6 (2026): Sinergi: Jurnal Ilmiah Multidisiplin
Publisher : PT. AHLAL PUBLISHER NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66914/yd40dm19

Abstract

Perkembangan teknologi digital telah mendorong transformasi dalam pengelolaan zakat melalui hadirnya berbagai platform zakat digital. Kemudahan akses, transparansi informasi, dan efisiensi transaksi menjadi faktor yang mendorong masyarakat untuk menyalurkan zakat secara daring. Namun demikian, tingkat kepercayaan muzakki terhadap pendistribusian dana zakat masih menjadi faktor penting dalam menentukan keberhasilan platform zakat digital. Penelitian ini bertujuan untuk menganalisis persepsi muzakki terhadap kepercayaan pendistribusian zakat melalui platform zakat digital di kota Medan. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik survei terhadap 250 responden. Analisis data dilakukan melalui uji validitas, reliabilitas, normalitas, linearitas, heteroskedastisitas, serta regresi linear sederhana. Hasil penelitian menunjukkan bahwa instrumen penelitian valid dan reliabel dengan nilai Cronbach's Alpha sebesar 0,894. Hasil regresi menunjukkan bahwa platform zakat digital berpengaruh positif dan signifikan terhadap kepercayaan muzakki dengan koefisien regresi sebesar 0,827 dan nilai signifikansi 0,000. Nilai koefisien determinasi (R²) sebesar 0,627 menunjukkan bahwa 62,7% variasi kepercayaan muzakki dapat dijelaskan oleh platform zakat digital. Temuan ini menunjukkan bahwa semakin baik kualitas layanan platform zakat digital, maka semakin tinggi pula tingkat kepercayaan muzakki terhadap pendistribusian zakat. Kata Kunci: zakat digital, muzakki, kepercayaan, distribusi zakat, fintech syariah.
Co-Authors Aditya Effendi Dhiftania Luthfiya Azra Jauhariah Al-Islam Inayatulah Laylan Syafina Nadhyatul Hasanah Nur Fadhilah Ahmad Hasibuan Rifka Annisa Sirait