Article Per Year (5 Year)
p-Index From 2021 - 2026
4.327
P-Index
This Author published in this journals
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) 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) 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 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
Kusmilawaty, Kusmilawaty
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
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.
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).
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).
Efektivitas Sistem Informasi Akuntansi Atas Pendapatan Jasa Penitipan Barang Pada PT. Pegadaian (Persero) UPS Sibuhuan Fatwa, M. Ihsan; Sudiarti, Sri; Kusmilawaty, Kusmilawaty
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 3 No. 3 (2023): September - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v3i3.1258

Abstract

One of the information systems that is really needed in companies, without good information, company management will experience difficulties in making decisions. The information system needed in a company is an accounting information system, because basically an Accounting Information System (AIS) is a system that processes data and transactions to produce information that is useful for planning, controlling and operating a business. This research aims to analyze the effectiveness of information systems. Accounting for Revenue from Goods Safekeeping Services at PT. Pegadaian (Persero) UPS Sibuhuan. The research method used in this research is descriptive qualitative with a field approach through interviews and documentation, then analysis is carried out. The results of this research indicate that the accounting information system for goods deposit services revenue has been implemented effectively at PT Pegadaian (Persero) UPS Sihubuan. PT Pegadaian (Persero) UPS Sihubuan uses source documents to collect initial data about business activities, and then transfers the data to a computer. With well-designed source documents, data entry can be used properly for speed in recording business activities. When data about business activities has been collected, the next step is the process of updating previously stored information about the resources affected by these activities. The updating process is carried out directly, transactions occur and then produce output, namely financial reports. There is an accounting information system reporting process for deposit service revenues in the form of recognition, measurement, disclosure, reporting and accounting report notes.
Analysis of the Impact of Fund Withdrawals by the Central Leadership of Muhammadiyah on Bank Syariah Indonesia (BSI) Solin, Naia Fingkani; Kusmilawaty, Kusmilawaty; Anggraini, Tuti
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3072

Abstract

Muhammadiyah is the largest religious organization in Indonesia that has relationships with Islamic financial institutions, including Bank Syariah Indonesia (BSI). The main issue in this study is the tension between religious institutions and Islamic financial institutions. Therefore, this research aims to analyze the impact of fund withdrawals by Muhammadiyah on BSI as the largest national Islamic bank in Indonesia. This study uses a descriptive qualitative method with documentation studies on secondary data, including financial reports, official news, and relevant academic publications. The results show that Muhammadiyah’s fund withdrawal affects BSI’s Third Party Funds (DPK) position and the financing-to-DPK ratio, while the most significant impact is on BSI’s institutional image and public trust in Islamic banking in general. Thus, Muhammadiyah’s decision to withdraw its funds from BSI has strategic implications for the national Islamic financial ecosystem.
Employee Perspective Analysis on Optimizing Insurance Use in Occupational Safety and Health Programs Ashaari, Taslam; Syahriza, Rahmi; Kusmilawaty, Kusmilawaty
International Journal of Multidisciplinary Research of Higher Education Vol 8 No 4 (2025): (October) Theme Education, Religion Studies, Social Sciences, STEM, Economic, Tou
Publisher : Islamic Studies and Development Center in Collaboration With Students' Research Center Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ijmurhica.v8i4.435

Abstract

This study aims to analyze employees' perspectives on the optimization of insurance use in occupational safety and health programs at PT Kereta Api Logistik. Insurance is an important instrument in providing financial protection against the risk of work accidents and occupational diseases in a logistics company environment that has a high level of risk. This study uses a qualitative approach, with data collection using in-depth interviews with 8-12 employees involved in the occupational safety and health insurance program. Data collection techniques also include direct observation and the study of relevant documentation and documents. The results show that most employees feel protected and satisfied with the insurance benefits, especially in terms of medical expenses and work accident compensation. However, insurance coverage is not comprehensive, and the claims process is still not transparent and slow. A lack of education about the claims procedure was also found. The study emphasizes the importance of integrating insurance protection with training and strengthening the safety culture. Recommendations include expanding insurance coverage, digitizing claims, improving employee education, and collaborating with competent insurance providers. With these steps, the optimization of insurance protection is expected to support the optimal success of the Occupational Safety and Health program at PT Kereta Api Logistik.
Co-Authors 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 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 Mutiah, Asmaul Nasution, Yenni Samri Julianti Nst, Nurul Hafizah Nurhidayah, Alimah Nurhudiani, Bella Nurma Ningsih, Sri Wahyuni Prahaski, Nabila Prisna, Nila Dera Rahmani, Nur Ahmadi Bi Rahmi Syahriza, Rahmi 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