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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Ilmiah Ekonomi Islam Ganaya: Jurnal Ilmu Sosial dan Humaniora Almana : Jurnal Manajemen dan Bisnis JESI (Jurnal Ekonomi Syariah Indonesia) SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam MUKADIMAH: Jurnal Pendidikan, Sejarah, dan Ilmu-ilmu Sosial Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Quantitative Economics and Management Studies Journal La Bisecoman JURNAL MANAJEMEN AKUNTANSI (JUMSI) Akuntansi Bisnis & Manajemen (ABM) Journal of Student Development Informatics Management (JoSDIM) Jurnal Keuangan dan Perbankan Journal of Public Representative and Society Provision Electronic Journal of Education, Social Economics and Technology Majapahit Journal of Islamic Finance and Management Majapahit Journal of Islamic Finance dan Management RECOMS JURNAL PENELITIAN DAN PENGABDIAN
Kusmilawaty, Kusmilawaty
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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The Influence of Understanding Sharia Accounting, Utilizing the ID Journal Application, and HR Competence on the Quality of PT Era Cipta Digital's Financial Reports Nurma Ningsih, Sri Wahyuni; Nasution, Yenni Samri Juliati; Kusmilawaty, Kusmilawaty
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 14, No 1 (2024)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the influence of understanding accounting, utilization of the Jurnal Id application, and human resource competence on the quality of financial reports at PT Era Cipta Digital in Medan City. This research uses independent variables, namely understanding of accounting, utilization of the ID journal financial application, and human resource competency. Meanwhile, the dependent variable is the quality of financial reports. This type of research is quantitative research using primary and secondary data. The sample from this research is all employees who work at PT Era Cipta Digital. In this research, the sampling technique used was the saturated sampling method. The statistical analysis used in this research is the classical assumption test, regression analysis, hypothesis testing using the T and F tests, and analysis of the coefficient of determination. Data collection was carried out using a questionnaire method which was distributed directly to 32 respondents. The results of this research indicate that the accounting understanding variable does not affect the quality of PT Era Cipta Digital's financial reports. The use of the ID journal application and HR competency has a positive and significant effect on the quality of PT Era Cipta Digital's financial reports.
PENGARUH INTELLECTUAL CAPITAL DAN RISK BASED CAPITAL (RBC) TERHADAP KESEHATAN KEUANGAN PERUSAHAAN PT. CHUBB LIFE INSURANCE MEDAN Nst, Nurul Hafizah; Kusmilawaty, Kusmilawaty; Rahmani, Nur Ahmadi Bi
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 03 (2024): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v13i03.36840

Abstract

This research aims to determine the influence of Intellectual Capital and Risk Based Capital on Financial Health at PT. Chubb Life Insurance Medan branch. The type of research used is quantitative research. The data used in this research is secondary data obtained from financial reports in the 2020-2022 period. The data analysis techniques used in this research are classical assumption test analysis (including normality test and multicollinearity test), coefficient of determination, multiple linear regression test, T test and F test. The results of the research show that Intellectual Capital which consists of Value Added Capital Employed ( VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) have a positive influence on the company's financial health with respective values of 0.023, 0.042, and 0.012 which are smaller than the significant value of 0.05. Partially, RBC also has a positive effect on financial health with a value of 0.022 < 0.05. The results of this research also show that Intellectual Capital and Risk Based Capital simultaneously influence Financial Health which can be seen with a significance value of 0.000 < 0.05.
PENGARUH KOMPENSASI DAN KETIDAKPASTIAN PEKERJAAN TERHADAP LOYALITAS KARYAWAN DENGAN JOB SATISFACTION SEBAGAI VARIABEL INTERVENING Prahaski, Nabila; Kusmilawaty, Kusmilawaty; Dharma, Budi
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 03 (2024): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v13i03.36933

Abstract

Tujuan penelitian ini untuk mengetahui Pengaruh Kompensasi Dan Ketidakpastian Pekerjaan Terhadap Loyalitas Karyawan Dengan itervening Job Satisfaction Di PT. Perkebunan Nusantara IV Regional 1 KSG Baik itu secara langsung maupun tidak langsung. Penelitian ini menggunakan pendekatan kuantitatif dan analisis statistik yakni partial least square – structural equestion model (PLSSEM) yang bertujuan untuk melakukan analisis jalur (path) dengan variabel laten. Adapun hasil penelitian menunjukkan bahwa Kompensasi (X1) secara parsial tidak berpengaruh sifgnifikan terhadap kepuasan kerja (Z). Ketidakpastian pekerjaan (X2) secara parsial berpengaruh signifikan terhadap kepuasan kerja (Z). Kompensasi (X1), ketidakpastian pekerjaan (X2) dan kepuasan kerja (Z) secara parsial berpengaruh signifikan terhadap loyalitas karyawan (Y). Kepuasan kerja (Z) tidak meintervening pengaruh kompensasi (X1) terhadap loyalitas karyawan (Y). Kepuasan kerja (Z) meintervening pengaruh ketidakpastian pekerjaan (X2) terhadap loyalitas karyawan (Y).
Analisis Optimalisasi Pengelolaan Dana Desa Untuk Kepuasan Masyarakat Di Desa Teluk Piai Kecamatan Kualuh Hilir Kabupaten Labuhanbatu Utara Siregar, Maria Santia; Fadhila Rahma, Tri Inda; Kusmilawaty, Kusmilawaty
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i4.3894

Abstract

Along with the development of the economy in Indonesia, the government issued the Village Fund Allocation (ADD) program to improve community service facilities, in the form of meeting basic needs, strengthening village institutions and other activities needed by village communities by making decisions through deliberations. This research was conducted in Teluk Piai Village, Kualuh Hilir District, Labuhan Batu Utara Regency, using a qualitative method with a descriptive approach. The purpose of this study is to provide an overview of the implementation and optimization of village fund management for community satisfaction. The description results are obtained by comparing Permendagri No. 113 & 114 of 2014. The results of this study are that ADD management has not been carried out in a transparent and accountable manner because not all information regarding ADD allocation is conveyed to the public, both those that have been implemented and those that have not been implemented, so that the community does not know what obstacles and obstacles are experienced by village government in allocating Village Funds, and it can be concluded that the Management of Village Fund Allocations in Teluk Piai Village is Not Optimal.
Analisis Sistem Dan Prosedur Pembayaran Tagihan Melalui Outlet Pospay (Sopp Pos) Guna Mendukung Pengendalian Internal (Studi Kasus Kantor POS Regional I Sumut) Adinda Andi Putri, Fahresya Nur; Kusmilawaty, Kusmilawaty
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i2.3082

Abstract

One of the important goals of internal control is to create control both within a company or cooperative. In improving good systems and procedures. The purpose of this study was to determine the system and procedure for bill payment through pospay outlets (sopp pos) in supporting internal control. This research was conducted in a case study of the regional post office I of North Sumatra. This research uses descriptive qualitative method. Then, the researchers collected data by means of interviews, field observations, documentation, and literature studies to strengthen the data obtained. The results of this study are using pospay, the community can pay various bills and any installments, namely telephone bill payments, electricity bill bills (PLN), payment electricity tokens, drinking water bills (PDAM), insurance, credit installments (Finance), credit cards credit and personal loans, top-up credit, top-up funds, subscription television, and others.
Analisis Pengukuran Kinerja Keuangan Bank Umum Syariah di Indonesia Menggunakan Metode Risk Based Bank Rating (RBBR) Dan Shariah Conformity And Profitability (SCNP) Jambak, Arya Neta Adinda; Harahap, Nurlaila; Kusmilawaty, Kusmilawaty
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 3: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i3.4283

Abstract

The study aims to find out the level of performance of sharia general Banks in Indonesia by using the risk based rating bank (RBRR) and shariah conexplaining and profitability (SCNP) period 2018-2020. He said the rupiah was expected to strengthen to rp9,100 per dollar in the Jakarta interbank spot market on Tuesday. The technique used for this research is overwhelmingly sampling by using descriptive quantitative methods. The study described the performance of the sharia general bank by two methods of risk-based rating bank (RBBR) as a result of the four aspects of the risk profile, good corporate governance, integrity integrity, and capital. The second method is the shariah contact and profitability (SCNP), viewed by the sharia-based variables with islamic income ratio, islamic income ratio, and profit sharing share as well as return on assets (roa), return on equity (roe), and net profit margin ratio. Research indicates that using risk-based rating bank (RBBR), the sharia general bank is in "sound" or "good" condition. Analysis by the shariah confound and profitability (SCNP), suggests that sharia general Banks are located in the third quadrant of ulq (upper left quadrant), LRQ (lower right quadrant), and LLQ (Lower Left Quadrant).
Perbandingan Metode Tradisional dan Metode Activity Based Costing dalam Menentukan Harga Sewa Kamar Hotel (Studi Kasus Pada Hotel Madani Syariah Medan) Fachreza, Mhd Farhan; Ridwan, M.; Kusmilawaty, Kusmilawaty
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v3i2.5279

Abstract

This study aims to determine whether there are differences in the results of room rental calculations using traditional methods and activity-based costing. This study uses a qualitative method with a comparative study, the type and source of data used is primary data and secondary data which is cost data for 2021. The results of this study indicate that there are differences in the results of calculations using the traditional method and the activity-based costing method, where the results calculations using activity-based costing are cheaper than the results of calculations using traditional methods.
The Effect of Current Ratio and Total Asset Turn Over on Return on Assets at Bank Sumut KC. Syariah Pematang Siantar Periode 2017-2021 Vera, Rahmi; Nurlaila, Nurlaila; Kusmilawaty, Kusmilawaty
Jurnal Keuangan dan Perbankan Vol. 20 No. 1 (2023): Jurnal Keuangan Dan Perbankan, Volume 20 No. 1, Desember 2023
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jkp.v20i1.443

Abstract

This research aims to determine whether there is an influence of Current Ratio and Total Asset Turn Over on Return on Assets at Bank Sumut KC. Syariah Pematang Siantar using a quantitative approach. The data used in the research is secondary data obtained from published reports in a monthly time series from 2017 to 2021. The data was analyzed using multiple linear regression. The results of the research show that (1) the Current Ratio variable has a negative and insignificant influence on Return on Assets at Bank Sumut KC. Pematang Siantar Sharia. (2) The Total Asset Turn Over variable has a positive and significant influence on Return on Assets at Bank Sumut Branch Pematang Siantar Sharia. (3) The variables Current Ratio and Total Asset Turn Over simultaneously influence Return on Assets at Bank Sumut KC. Pematang Siantar Sharia.
Implementasi Standar Akuntansi Pemerintah Berbasis Akrual Untuk Mewujudkan Laporan Keuangan Yang Berkualitas (Implementation of Accrual-Based Government Accounting Standards to Realize Quality Financial Reports) Sari, Anita; Kusmilawaty, Kusmilawaty
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 1 (2023): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i1.1185

Abstract

The goal of this research was to look into how the analyze whether quality financial reports are realized with the implementation of accrual-based SAP and how to implement accrual-based SAP in government offices in 2023with a focus on the Environment and Forestry Service of North Sumatra Province. Employees of the finance division of the Environment and Forestry Service of North Sumatra Province in 2023 were used in this study. This study employs qualitative research and data collection methods such as interviews, observations, and documentation According to the study's findings, the Government Accounting Standards on the Accrual Base have been fully implemented in the Environment and Forestry Service of North Sumatra Province in accordance with Government regulations, and there has been an improvement in the quality of financial statements that are more transparent and accountable
Analisis Strategi Pengembangan Infrastruktur Asuransi Syariah Terintegrasi Di Era Digital Mutiah, Asmaul; Nurlaila, Nurlaila; Kusmilawaty, Kusmilawaty
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 7 No 4 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v7i4.3583

Abstract

This study aims to analyze the strategies required by Islamic insurance companies to enhance their infrastructure in the digital era. The primary issue identified is the inadequate development of infrastructure, which hinders the companies' ability to compete effectively in an increasingly competitive market. A qualitative approach employing the Multi-Factor Evaluation Process (MFEP) was used to evaluate and identify the most relevant strategies to address the challenges and capitalize on the opportunities presented by the digital era. The findings reveal that Islamic insurance companies require a set of integrated infrastructure development strategies. The recommended strategies include, (1) Developing differentiated products tailored to market needs, which can expand the customer base and enhance product appeal, (2) Enhancing human resource professionalism through continuous training and competency development to strengthen internal capabilities and respond to market dynamics, (3) Optimizing corporate governance by implementing advanced digital technologies to improve operational efficiency, reduce costs, and enhance service quality and (4) Intensifying product promotion efforts and increasing consumer literacy, including more aggressive education about the benefits of Islamic insurance to raise public awareness and understanding. In conclusion, the implementation of these strategies is crucial for supporting the long-term growth of Islamic insurance companies. An integrated infrastructure that is responsive to technological changes will strengthen the companies' competitive position, enabling them to be more adaptive to the evolving market needs and fully leverage the opportunities offered by the digital era. This approach will also enhance consumer trust and expand the market reach of Islamic insurance.
Co-Authors 'Ilman, Mhd. Zidni Achmadi, Faiz Mukaffi Adinda Andi Putri, Fahresya Nur Aminuyati Anita Sari Aqwa Naser Daulay Arismunandar, M. Fizdian Azhari Akmal Tarigan Batubara, Efrida Handayani Bi Rahmani, Nur Ahmadi Damayanti, Putri Merry Dharma, Budi Fachreza, Mhd Farhan Fadhila Rahma, Tri Inda Fadhila, Hayfa Azwa Garini, Novia Ardhya Harahap, Nurlaila Hasibuan, Siti Hawa Irham, Mawaddah Isnaini Harahap Jambak, Arya Neta Adinda Laylan Syafina Lestari Nasution, Annio Indah Lismayanti, Lismayanti M. Ridwan M. Shabri Abd. Majid Mardatillah, Khairani Mitra, Rohma Mustapa  Khamal  Rokan Mutiah, Asmaul Nasution, Yenni Samri Julianti Nst, Nurul Hafizah Nurhidayah, Alimah Nurhudiani, Bella Nuri Aslami Nurma Ningsih, Sri Wahyuni Oktania, Mila Prahaski, Nabila Rahma, Tri Inda Fadhila Rahmani, Nur Ahmadi Bi Sahima Hsb, Indah Salim Rambe, Ahmad Ramadan Saparuddin Siregar Setriani, Eva Nur Siregar, Indah Kurniati Siregar, Maria Santia SRI RAHAYU Sugianto Sugianto Sultoni, Ahmad Alauddin Vera, Rahmi YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI