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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) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) 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 Ekonomika Dan Bisnis Balance : Jurnal Akuntansi dan Manajemen Jurnal Keuangan dan Perbankan Journal of Public Representative and Society Provision Electronic Journal of Education, Social Economics and Technology Amkop Management Accounting Review (AMAR) Majapahit Journal of Islamic Finance dan 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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Analisis Penerapan Audit Manajemen dalam Fungsi Keuangan untuk Mengukur Efektivitas dan Efisiensi Manajemen Keuangan Kebun Berangir PT Perkebunan Nusantara IV Labuhanbatu Utara Rahayu, Sri; Kusmilawaty, Kusmilawaty; Syafina, Laylan
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5847

Abstract

This study aims to analyze the application of audit management in the financial function to measure the efectiveness and eficiency of financial management at berangir plantation PT Perkebunan Nusantara IV Labuhanbatu Utara. Management audit is an important tool for assessing performance and eficiency in financial management of a plantation company. By utilizing relevant financial data, this research identifies the factors that influence the efectiveness and eficiency of financial management in Berangir Gardens. The research method used is descriptive qualitative with a case study approach. The necessary data were collected through interviews, observation and analysis of documents from PT Perkebunan Nusantara IV Labuhanbatu Utara Berangir Plantation. Furthermore, the data is analyzed using content analysis techniques to identify findings and patterns related to the implementation of audit management and financial performance. The results of the study show that the implementation of audit management in the financial function plays an important role in measuring the efectiveness and eficiency of financial management at Kebun Berangir. These findings can provide insight for company management to improve financial performance and resource management. In addition, this study also provides recommendations regarding corrective measure that can be implemented to increase the eficiency and efectiveness of financial management in these plantation companies.
Analisis Sistem Informasi Akuntansi Penerimaan Kas Pada Dinas Perdagangan dan Perindustrian Kab. Langkat Oktania, Mila; Rokan, Mustapa Khamal; Kusmilawaty, Kusmilawaty
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4336

Abstract

Department of Trade and Industry District. Langkat is an element the implementation of local government in the field of trade and industry led by a Head of Service. In carrying out its activities, Information regarding the description of an agency can be assessed from agency accounting the . In accounting activities, of course, guidelines or internal references are needed carry out their activities. This study aims to determine the application cash receipts accounting information system at the Department of Trade and District Industry Langkat. This type of research is qualitative in nature descriptive. The type of data used in this study is the type of data qualitative with data collection techniques carried out using observation, documentation and interviews. The results of this study indicate that cash receipts accounting information system carried out at the Department Trade and Industry Kab. Langkat still not showing discrepancy. The functions, the documents that are generated, the notes that used and cash receipts procedures are not in accordance with the existing theory only a few fit the existing theory. Application of information systems accounting carried out at the Department of Trade and Industry of Kab. Langkat consists of the procedures that make up the cash receipts system, documents and records used, related functions and has been has internal control in the process of monitoring the accounting system cash receipts.
Good Corporate Governance Sebagai Implementasi Amanah Dalam Al-Qur’an (Tafsir QS. Al-Mu’minun) Kusmilawaty, Kusmilawaty; Tarigan, Azhari Akmal; Nasution, Yenni Samri Juliati
Jurnal Ilmiah Ekonomi Islam Vol 10, No 1 (2024): JIEI : Vol.10, No.1, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i1.12803

Abstract

The article aim is to know how Good Corporate Governance as implementation of trust in QS. Al Mu’minun. The research run by literature studies with qualitative analysis. Source of data this research from documentation studies. The result of study show that trust and promises in Islam are essential to uphold and fulfill if one wishes to be a fortunate and faithful individual. Safeguarding trust in the economic context involves effectively managing the company's resources. This responsible management is referred to as Good Corporate Governance. Based on these principles, the Best Practice Good Corporate Governance in Islam can be formulated to include: Fairness (QS. Al Mu’minun:3), Transparency (QS. Al Mu’minun:3), Accountability (QS. Al Mu’minun:8), and Fulfilling Zakat (QS. Al Mu’minun:4).
Realisasi Maqashid Syariah pada Lembaga Filantropi Islam (Pengentasan Kemiskinan melalui BUMMas: Asset Based Community Development Approach) Kusmilawaty, Kusmilawaty; Majid, M Shabri Abd; Harahap, Isnaini
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15022

Abstract

The article aims to know how the mechanism of BUMMas establishments as poverty alleviation efforts with Asset Based Community Development Approach for the realitation of maqashid syariah in Islamic filantrophy institution. The research run by descriptive studies with qualitative analysis. Source of data this research from interview with Rumah Zakat and BUMMas Managements in Sumatera Utara, observation, and documentation studies. The result of study show that The mechanism for establishing BUMMas carried out by Islamic philanthropic institutions as an effort to eradicate poverty using an Asset Based Community Development approach is as follows: Rumah Zakat observes the resources and potential of the village. Human Capital is identified based on skills, expertise and educational background. Social capital is identified based on the closeness of relationships, networks, communities, and also prevailing habits or customs. Physical capital is identified based on existing infrastructure. Financial capital is identified based on the standard of living or income of potential beneficiaries. And environmental capital is identified based on the location where the Beneficiaries live; Rumah Zakat provides various business provisions and training to BUMMas. Also collaborates with the government through related agencies for business development. Rumah Zakat carries out guidance and monitoring of BUMMas by recruiting Inspiration Volunteers from community leaders on a regular and scheduled basis. With the success of BUMMas, the concept of maqashid sharia can be realized from all aspects, especially the economy. Hifz al-din (guarding religion), hifz al-nafs (guarding the soul), hifz al-maal (guarding wealth), hifz al-nasl (guarding descendants), and hifz al-aql (guarding reason).
Effectiveness of Village Government Financial Accounting System in Supporting Good Governance Setriani, Eva Nur; Kusmilawaty, Kusmilawaty; Nasution, Yenni Samri Juliati
Journal La Bisecoman Vol. 5 No. 5 (2024): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v5i5.1648

Abstract

This study aims to analyze the effectiveness of the village government's financial accounting system in supporting good governance in Aek Korsik Village, Aek Ledong District. This study uses a qualitative method with a case study approach. Data collection techniques are carried out through interviews and observations. Data analysis techniques using the Miles and Huberman model include the data reduction stage, the data presentation stage, and the conclusion drawing or verification stage. The results of the study show that the implementation of the Village Financial System Application (SISKEUDES) in Aek Korsik Village has been running well and effectively in supporting financial governance (Good Governance). However, in the process there are obstacles faced, namely the system sometimes does not support and errors. In addition to these obstacles, the quality of the Village Government's human resources and the lack of supervision from the government resulted in the Village Government being less thorough and responsive so that the services of the Aek Korsik village government were not good in presenting information.
Analysis of Production Cost Determination Using the Job Order Costing Method in Setting the Selling Price at Bengkel Bubut Lestari Jaya Lismayanti, Lismayanti; Kusmilawaty, Kusmilawaty; Syafina, Laylan
Journal of Public Representative and Society Provision Vol. 5 No. 1 (2025): Journal of Public Representative and Society Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jprsp.v5i1.534

Abstract

This study aims to find out the calculation of the cost of production of the Lestari Jaya Lathe Workshop using the Job Order Costing method during May 2023 and make an order cost card. The Lestari Jaya Lathe Workshop does not calculate the cost of production accurately. Research on the analysis of the cost of production based on the Job Order Costing method uses a qualitative descriptive approach research method. The results of the study showed that there was a difference in results. The calculation of the cost of production using the company's method with the Job Order Costing method has a difference of IDR 3,633,268, -. For the calculation of the selling price there is a difference of IDR 3,996,595, -. The calculation of the company's cost of production is smaller than the cost of production with the Job Order Costing method so that the profit generated is lower.
Realisasi Maqashid Syariah pada Lembaga Filantropi Islam (Pengentasan Kemiskinan melalui BUMMas: Asset Based Community Development Approach) Kusmilawaty, Kusmilawaty; Majid, M Shabri Abd; Harahap, Isnaini
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15022

Abstract

The article aims to know how the mechanism of BUMMas establishments as poverty alleviation efforts with Asset Based Community Development Approach for the realitation of maqashid syariah in Islamic filantrophy institution. The research run by descriptive studies with qualitative analysis. Source of data this research from interview with Rumah Zakat and BUMMas Managements in Sumatera Utara, observation, and documentation studies. The result of study show that The mechanism for establishing BUMMas carried out by Islamic philanthropic institutions as an effort to eradicate poverty using an Asset Based Community Development approach is as follows: Rumah Zakat observes the resources and potential of the village. Human Capital is identified based on skills, expertise and educational background. Social capital is identified based on the closeness of relationships, networks, communities, and also prevailing habits or customs. Physical capital is identified based on existing infrastructure. Financial capital is identified based on the standard of living or income of potential beneficiaries. And environmental capital is identified based on the location where the Beneficiaries live; Rumah Zakat provides various business provisions and training to BUMMas. Also collaborates with the government through related agencies for business development. Rumah Zakat carries out guidance and monitoring of BUMMas by recruiting Inspiration Volunteers from community leaders on a regular and scheduled basis. With the success of BUMMas, the concept of maqashid sharia can be realized from all aspects, especially the economy. Hifz al-din (guarding religion), hifz al-nafs (guarding the soul), hifz al-maal (guarding wealth), hifz al-nasl (guarding descendants), and hifz al-aql (guarding reason).
Evaluasi Anggaran dan Realisasi Biaya Operasional sebagai Instrumen Perencanaan pada PT. Perkebunan Nusantara III Kebun Bandar Selamat Garini, Novia Ardhya; Sugianto, Sugianto; Kusmilawaty, Kusmilawaty
MUKADIMAH: Jurnal Pendidikan, Sejarah, dan Ilmu-ilmu Sosial Vol 9, No 1 (2025)
Publisher : Prodi Pendidikan Sejarah Fakultas Keguruan dan Ilmu Pendidikan Universitas Islam Sumatera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/mkd.v9i1.10836

Abstract

This study aims to analyze operational cost budgeting as a planning tool at PT. Perkebunan Nusantara III Kebun Bandar Selamat. The research was conducted in Aek Songsongan District, Asahan Regency, North Sumatra, using a qualitative descriptive method. The data used consists of primary and secondary sources collected through interviews and document studies. The findings indicate that each year there is a positive variance between the budget and actual operational costs. In 2021, eight cost items showed a positive variance, including honorarium, production quality costs (ISO 9000), environmental control (ISO 14000), occupational health and safety management system (SMK3), as well as the use and maintenance of small inventory. Meanwhile, in 2022, six cost items recorded a positive variance, though some categories exhibited a negative variance, such as transportation expenses, off-site travel, and CSR contributions. These findings suggest that the operational cost budgeting at PT. Perkebunan Nusantara III is relatively effective; however, further optimization is needed to minimize negative variances and enhance operational cost efficiency.
The Influence of Village Apparatus Competence, Information Technology Utilization, Internal Control Systems, and Community Participation on the Accountability of Village Fund Management in Bandar Setia, Deli Serdang Damayanti, Putri Merry; Nasution, Yenni Samri Juliati; Kusmilawaty, Kusmilawaty
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.448

Abstract

This study aims to examine the extent to which community participation, village apparatus competence, information technology utilization, and internal control mechanisms influence the accountability of village fund management. A quantitative approach was employed, with data collected through a questionnaire. Respondents comprised both community members and village officials residing in Bandar Setia, Deli Serdang. The data were analyzed using multiple linear regression via SPSS software, based on purposive sampling of 50 selected respondents. The findings revealed the following: (1) Community participation significantly affects the accountability of village fund management (t-value = 2.286 > t-table = 2.014; p-value = 0.027 < 0.05); (2) Village apparatus competence has a significant impact (t-value = 2.119 > t-table = 2.014; p-value = 0.040 < 0.05); (3) The use of information technology also significantly influences accountability (t-value = 3.399 > t-table = 2.014; p-value = 0.001 < 0.05); (4) Internal control mechanisms significantly affect village fund accountability (t-value = 2.501 > t-table = 2.014; p-value = 0.016 < 0.05). Based on these findings, it is recommended that village officials strengthen their organizational commitment to foster a sense of ownership and prevent the misuse of village funds for personal gain. This research is limited to 50 respondents in one village. The results indicate that the application of information technology can enhance accountability in managing village funds. Therefore, training and the digitalization of village administration should be a priority for local governments.
Integrasi Good Amil Governance dan Sustainable Development Goals (SDGs): Tantangan dan Peluang Kusmilawaty, Kusmilawaty; Arismunandar, M. Fizdian; Sultoni, Ahmad Alauddin; Siregar, Saparuddin; Nasution, Yenni Samri Juliati
Jurnal Ilmiah Ekonomi Islam Vol. 11 No. 02 (2025): JIEI : Vol. 11, No. 02, 2025
Publisher : ITB AAS INDONESIA Surakarta

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

Abstract

Zakat memiliki potensi besar dalam mendukung pencapaian Tujuan Pembangunan Berkelanjutan (Sustainable Development Goals/SDGs), khususnya dalam hal pengentasan kemiskinan, peningkatan kesehatan, pendidikan berkualitas, dan pertumbuhan ekonomi yang inklusif. Penelitian ini menggunakan pendekatan deskriptif kualitatif untuk mengeksplorasi tantangan yang dihadapi serta peluang dalam mengintegrasikan Good Amil Governance dengan SDGs. Pengumpulan data dilakukan melalui studi literatur dengan mengumpulkan informasi dari artikel, buku, dan laporan yang relevan mengenai Good Amil Governance pada lembaga zakat dan SDGs. Analisis juga mencakup bagaimana zakat berkontribusi terhadap pencapaian beberapa tujuan dalam SDGs, seperti pengurangan kemiskinan dan peningkatan pendidikan. Data yang diperoleh kemudian dianalisis menggunakan metode analisis tematik. Temuan penelitian mengungkapkan bahwa tantangan dalam mengintegrasikan Good Amil Governance dengan pencapaian SDGs di Indonesia meliputi kurangnya kesadaran dan pemahaman, keterbatasan sumber daya, regulasi dan kebijakan yang kurang mendukung, serta kurangnya koordinasi antar pemangku kepentingan. Namun, di tengah tantangan tersebut, terdapat beberapa peluang, yaitu pendidikan dan pelatihan, pengembangan kebijakan yang mendukung, pemanfaatan teknologi informasi, serta kolaborasi antar pemangku kepentingan.
Co-Authors 'Ilman, Mhd. Zidni Achmadi, Faiz Mukaffi Adinda Andi Putri, Fahresya Nur Aminuyati Anita Sari Aqwa Naser Daulay Arbarija Hafiz Lubis 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 Fatwa, M. Ihsan 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 Prisna, Nila Dera 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 Solin, Naia Fingkani SRI RAHAYU sri sudiarti Sugianto Sugianto Sultoni, Ahmad Alauddin Tuti Anggraini Vera, Rahmi YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI