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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Ilmiah Ekonomi Islam Ganaya: Jurnal Ilmu Sosial dan Humaniora Owner : Riset dan Jurnal Akuntansi 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) International Journal of Multidisciplinary Research of Higher Education (IJMURHICA) 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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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.
The effect of distribution channels and menu variations on increasing sales: A case of halal food Sahima Hsb, Indah; Kusmilawaty, Kusmilawaty; Rahma, Tri Inda Fadhila
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/serambi.v7i3.1714

Abstract

This study aims to examine the impact of distribution channels and menu variety on sales growth in a halal food bread store. Utilizing an associative quantitative approach and a total sampling technique, 70 active resellers were selected as respondents. Data was collected through a questionnaire, and the results were analyzed using SPSS 25 with multiple linear regression. The findings of the study indicate that both menu variety and distribution methods significantly and positively influence sales growth to a certain extent. These results highlight the importance of integrated marketing strategies that combine expanding distribution and menu innovation to enhance competitiveness and foster business growth. This research is intended to serve as a reference for developing marketing strategies for small and medium-sized enterprises (SMEs) in the food sector. Public Interest Statement: This study is highly relevant for society, especially MSMEs in the food sector. Understanding the influence of distribution channels and menu variety on sales can help MSMEs optimise marketing strategies, improve efficiency and innovation, support local economic growth, enhance competitiveness, and provide consumers with more diverse and higher-quality products.
ANALISIS INTEGRASI SISTEM INFORMASI AKUNTANSI DALAM PENGGAJIAN DAN PENGENAAN PAJAK PENGHASILAN PASAL 21 (PPh 21) PADA PT. PUTRA DUMAS LESTARI Nurhudiani, Bella; Syafina, Laylan; Kusmilawaty, Kusmilawaty
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 02 (2025): 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.v14i2.46886

Abstract

Pada peneltian ini membahas tentang penerapan sistem informasi akuntansi dalam penggajian dan pengenaan pajak penghasilan pasal 21 (PPh Pasal 21) pada PT. Putra Dumas Lestari. Berdasarkan hasil penelitian yang telah dilakukan oleh peneliti, menunjukkan bahwa dalam sistem perhitungan penggajian karyawan dilakukan disesuaikan dengan jumlah absensi dan skill karyawan. Hal ini dinilai kurang efektif jika absensi dilakukan secara manual (dengan tanda tangan karyawan) dan scan finger jika terjadi error system. Sedangkan untuk pengenaan PPh Pasal 21 atas gaji karyawan memiliki dua sistem yang berbeda berdasarkan peraturan dan kebijakan terbaru dari pemerintah.
Implementation of Collaboration Between Affiliators and Brands: A Phenomenological Study in the Fashion Industry Through Social Media Hasibuan, Siti Hawa; Kusmilawaty, Kusmilawaty; Irham, Mawaddah
Almana : Jurnal Manajemen dan Bisnis Vol 9 No 2 (2025): August
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v9i2.2899

Abstract

Social media has transformed marketing, with the fashion industry leveraging affiliate collaborations to blend personal narratives and product promotion. Despite Indonesia’s $8.6 billion social commerce market (2022), challenges like mismatched expectations and authenticity crises persist. This study aims to (1) explore affiliators’ subjective experiences in partnering with fashion brands, (2) identify collaboration mechanisms, (3) analyze challenges, and (4) assess partnership effectiveness. A phenomenological approach was adopted, with thematic analysis of open-ended questionnaires from 13 active affiliators. Two dominant models emerged: affiliate links and product bartering. Challenges included task-reward imbalances and restrictive brand guidelines. Effectiveness was measured via audience engagement, click-through rates, and personal branding gains. Successful collaborations require aligned values, transparent communication, and creative flexibility, offering actionable insights for affiliators and brands.
PENINGKATAN AKUNTABILITAS PENGELOLAAN DANA JAMINAN KESEHATAN NASIONAL DI PUSKESMAS DESA BIRU KABUPATEN TAPANULI SELATAN Batubara, Efrida Handayani; Kusmilawaty, Kusmilawaty; Nasution, Yenni Samri Julianti
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 03 (2025): 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.v14i03.48494

Abstract

Dana Jaminan Kesehatan Nasional (JKN) merupakan komponen esensial dalam penyelenggaraan pelayanan kesehatan dasar. Namun, pengelolaan dana tersebut di Puskesmas Desa Biru masih menghadapi berbagai kendala, terutama dari aspek akuntabilitas yang memerlukan perhatian serius. Penelitian ini bertujuan untuk mengkaji strategi-strategi yang dapat diterapkan guna memperkuat transparansi pengelolaan anggaran JKN di Puskesmas Desa Biru. Penelitian menggunakan pendekatan kualitatif deskriptif dengan desain studi kasus. Teknik pengumpulan data meliputi wawancara mendalam, observasi langsung, dan studi dokumentasi. Analisis data dilakukan secara kualitatif melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa meskipun Puskesmas telah menerapkan sistem akuntansi akrual sesuai peraturan pemerintah, implementasinya belum optimal. Kendala utama yang diidentifikasi meliputi keterbatasan sumber daya manusia yang kompeten, kurangnya pengetahuan teknis akuntansi, akses internet yang terbatas, sistem pelaporan yang belum memadai, serta minimnya pengawasan internal yang efektif. Penelitian ini memberikan kontribusi unik dengan meneliti secara langsung kondisi Puskesmas di daerah terpencil yang jarang menjadi fokus kajian akademik. Temuan menunjukkan fenomena perawat yang merangkap sebagai bendahara tanpa latar belakang keahlian akuntansi yang memadai. Hasil penelitian mengungkap bagaimana permasalahan sumber daya manusia, keterbatasan infrastruktur internet, dan lemahnya sistem pengawasan saling berinteraksi memperburuk kualitas pengelolaan dana JKN. Penelitian ini juga menawarkan solusi praktis berupa program pelatihan khusus dan implementasi sistem digitalisasi yang dapat diadaptasi untuk Puskesmas lain dengan kondisi serupa.
Analisis Implementasi Scoring Bank Indonesia (BI) Checking dalam Keputusan Analisis Pembiayaan pada Bank Syariah Nurhidayah, Alimah; Lestari Nasution, Annio Indah; Kusmilawaty, Kusmilawaty
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.8252

Abstract

This study aimed to analyze the implementation of the SLIK OJK system in financing decision-making at Bank Sumut KCP Syariah Kisaran and to evaluate the challenges and opportunities arising from its application. Using a qualitative case study approach, data was collected through in-depth interviews and document analysis. The findings revealed that while the SLIK OJK system helped reduce the Non-Performing Financing (NPF) ratio from 4.1% to 2.8%, it was unable to accommodate prospective clients from the informal sector who had high business potential but were not recorded in formal financial databases. The centralized and algorithm-driven nature of the system demonstrated a bias against social justice and did not permit branch units to exercise discretion in assessing applicants' character, socio-economic conditions, and moral track records. Within the framework of maqasid sharia, this situation created a dissonance between prudential banking principles and the imperative of public welfare. As a solution, this study proposed a hybrid Scoring approach, integrating systematic quantitative analysis with qualitative evaluations by branch units, to establish an inclusive and adaptive Islamic financing mechanism. The findings contributed significantly to the reformulation of risk assessment policies and the enhancement of financing governance rooted in sharia-based values.
Integration of Sharia Insurance and Islamic Banking to Achieve a Sustainable Economy Fadhila, Hayfa Azwa; Kusmilawaty, Kusmilawaty; Aslami, Nuri
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1061

Abstract

This study aims to analyze the integration between Islamic insurance and Islamic banking in supporting a sustainable economy. The research method used is a qualitative approach with a literature review technique, utilizing secondary data sources from scientific journals, official reports, and relevant laws and regulations. The results show that the integration between Islamic insurance and Islamic banking can be seen in strategic collaboration in product marketing (bancatakaful), as well as their role in sustainable financing through Islamic investment instruments such as green sukuk. This integration encourages the creation of risk protection for customers, strengthens green financing portfolios, and increases Islamic financial inclusion. However, challenges remain, such as low public financial literacy, regulatory disharmony between institutions, and limitations in information technology. Therefore, collaborative efforts are needed between the government, industry players, and the community to realize an inclusive and sustainable Islamic financial system in Indonesia.
P Pembinaan Karakter Islami Anak melalui Optimalisasi Magrib Mengaji pada Program Kuliah Kerja Nyata UIN Sumatera Utara Ling. IX Sido Mukti Baru. Kab.Langkat Mitra, Rohma; Salim Rambe, Ahmad Ramadan; Mardatillah, Khairani; 'Ilman, Mhd. Zidni; Kusmilawaty, Kusmilawaty
Jurnal Recoms Vol 2 No 2 (2025): Recoms: Jurnal Penelitian dan Pengabdian
Publisher : Yayasan Haiah Nusratul Islam, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59548/rc.v2i2.479

Abstract

The Revitalization of Maghrib Reading through the Community Service Program (KKN) at UIN Sumatera Utara is a strategic effort to reinforce religious practices that serve as a medium for nurturing Islamic character in children. This study aims to develop and optimize the implementation of Maghrib Reading in the IX Sido Mukti Baru area, Langkat Regency, involving KKN students as implementing partners. The background of this research is based on the decline in children's participation in Maghrib Reading activities due to the influence of technological developments and changes in community lifestyle patterns. The research methodology uses a qualitative descriptive approach with participatory observation, interviews, focused group discussions (FGD), and documentation techniques. Data analysis is conducted through stages of data reduction, data presentation, and conclusion verification. The research results indicate a significant increase in children's participation and the quality of Maghrib Mengaji implementation after the KKN program was carried out. This activity not only strengthens the skills of reading the Qur'an but also fosters Islamic values in children such as discipline, responsibility, politeness, and togetherness. These findings provide important insights into the role of students in supporting religious revitalization and also demonstrate the positive contributions of the KKN program to community development. This study is expected to serve as a model for other mosques in revitalizing community-based religious activities through collaboration with higher education institutions.
Analisis Sistem Akuntansi Penggajian Pegawai Negeri Sipil Pada Dinas Kependudukan Dan Pencatatan Sipil Kabupaten Langkat Prisna, Nila Dera; Kusmilawaty, Kusmilawaty
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (651.703 KB) | DOI: 10.59086/jam.v1i1.3

Abstract

The Department of Population and Civil Registration of Langkat Regency is a government agency engaged in population administration and civil registration services. In carrying out their duties, Civil Servants receive a salary for their performance. Matters that include the payroll accounting system are related to employee payroll issues. The method used in this research is descriptive qualitative method where this method only focuses on the civil servant payroll accounting system at Disdukcatpil Langkat Regency. The results in this study show that the payroll accounting system at Disdukcatpil Langkat Regency is good, salary payments are paid regularly every month in accordance with the basic salary obtained along with allowances and deductions. The scale used is a double scale whose salary system is determined not only on the basis of rank but on the results of the work he does and his job responsibilities
Effects of Production and Operating Costs on Net Profit on Manufacturing Companies Registered in JII Arbarija Hafiz Lubis; Sugianto, Sugianto; Kusmilawaty, Kusmilawaty
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 1 (2024): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i1.2424

Abstract

This research aims to determine the influence of production costs and operational costs on net profit in manufacturing companies listed on the Jakarta Islamix Index (JII) for the 2018-2022 period by classifying sharia stock index companies that operate in the consumption sector. Quantitative research methods are descriptive and verification approaches that describe a variable based on quantitative data analysis with statistical procedures to test a research data hypothesis. The data analysis technique used is panel data regression analysis. Hypothesis tests used include the T test, F test, and coefficient of determination. And data processing is assisted with the E Views for Windows Version 12.00 device. The samples studied were 7 manufacturing companies at JII in the last 5 years (2018-2022). The research results are based on an analysis of manufacturing companies listed on the Jakarta Islamic Index (JII) in 2018 - 2022. Production costs (X1) partially have no significant negative effect on Net Profit (Y) and operational costs (X2) partially have a significant positive effect on Net Profit (Y). Production costs (X1) and operational costs (X2) simultaneously do not have a significant effect on Net Profit (Y).
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 Ashaari, Taslam 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 Gunawan, Gempa 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 Nurhayati, Putri Nurhidayah, Alimah Nurhudiani, Bella Nuri Aslami Nurma Ningsih, Sri Wahyuni Nurwani Nurwani, Nurwani Oktania, Mila Prahaski, Nabila Prisna, Nila Dera Rahma, Tri Inda Fadhila Rahmani, Nur Ahmadi Bi Rahmi Syahriza, Rahmi 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