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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Al-Ijtimaiyyah Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Urwatul Wutsqo : Jurnal Studi Kependidikan dan Keislaman
Yenni Samri Juliati Nasution
Universitas Islam Negeri Sumatera Utara, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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ANALISIS REVENUE SHENANIGANS PADA LAPORAN KEUANGAN PT BUKALAPAK Meisyah Rambe; Laylan Syafina; Yenni Samri Juliati Nasution
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v8i1.7259

Abstract

Since the disclosure of the financial scandal committed by Enron, which also involved the public accounting firm Arthur Andersen, the topic of financial shenanigans has become a hot topic of discussion in business circles and researchers. After Enron, almost the same scandal also occurred in companies such as Wordcom, Xerox Corporation, and Freddie Mac and Fannie Mae (Agoes, 2019). In Indonesia itself, state-owned companies have also committed manipulation scandals against financial statements. At the end of 2022 PT Bukalapak also reported a profit of Rp1.9 trillion after previously reporting a loss of Rp1.6 trillion. Based on PT Bukalapak's 2022 financial statements, the entity reported a profit of IDR 1.9 trillion or an increase of 218% from 2021. This significant increase in profit is then an interesting red flag for further research.
Analysis Of The Effectiveness Of The Internal Control System For Cash Receipts And Disbursements At The Modern Entreprenur Darul Musthofa Islamic Boarding School 2021-2022 Fadilla Ayu Cahyani; Yenni Samri Juliati Nasution; Nurwani Nurwani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.5942

Abstract

This research aims to investigate the effectiveness of the internal control system for cash receipts and disbursements at entrepreneurial modern boarding school darul musthofa. The research employs a qualitative descriptive approach with the research subject is the Entrepreneurial Modern Boarding School Darul Musthofa. Data collection techniques including interviews, observations, and documentation. The findings indicate that the Modern Entrepreneurial Boarding School Darul Musthofa has successfully implemented an effective internal control system for cash inflow and outflow in line with accounting principles. The organizational structure, which segregates duties and responsibilities in cash handling, enhances accountability. Concrete steps such as digitization of records, regular monitoring, and authorization by the treasurer and head of the boarding school ensure accuracy, transparency, and efficiency in financial record-keeping. Structural separation, authorization, detailed recording, and risk monitoring through online financial transactions reflect the boarding school's commitment to modern financial management. The alignment of the internal control system with financial principles demonstrates sound practices. The treasurer's crucial role in ensuring the accuracy of financial records and the implementation of online financial transactions highlights the boarding school's innovative approach. Overall, the Modern Entrepreneurial Boarding School Darul Musthofa serves as a best practice example in financial management.
Pengaruh Pengetahuan Akuntansi, Pengalaman Usaha, Motivasi Kerja, Dan Skala Usaha Terhadap Persepsi Penggunaan Informasi Akuntansi Pada Pelaku UMKM (Studi Kasus UMKM Di Kecamatan Ujung Padang Kabupaten Simalungun) Hendra Setiawan; Yenni Samri Juliati Nasution; Laylan Syafina
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.6820

Abstract

This study aims to assess the influence of various factors on the perception of information use among Micro, Small, and Medium Enterprises (MSMEs) in Ujung Padang District, Simalungun Regency. This study uses a quantitative approach with a convenience sampling method to collect data from MSME owners. Data analysis involves validity tests, reliability tests, normality tests, multicommenality tests, heteroscedasticity tests, partial tests, simultaneous tests and determination coefficient tests. Then this study uses multiple linear regression analysis techniques. The findings show that there is a significant influence of business scale, business experience, accounting knowledge, and work motivation on the perception of information use among MSMEs. However, about 56.7% of the variation in the perception of information use could not be explained by the variables studied, indicating the existence of other influencing factors. This study emphasizes the importance of improving the understanding and skills of MSME owners in utilizing accounting information and calls for collaborative efforts from various parties to support the sustainable development of MSMEs.
Strategi Distribusi Zakat Dalam Meningkatkan Kesejahteraan Masyarakat di Laznas IZI Medan Iyad Hafizhulluthfi; Maryam Batubara; Yenni Samri Juliati Nasution
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 5 No. 5 (2024): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Agustus - September 2024)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v5i5.2735

Abstract

Penelitian yang berjudul Strategi Distribusi Zakat Dalam Meningkatkan Kesejahteraan Masyarakat di Laznas IZI Medan ini ditujukan untuk mengetahui faktor apa yang menjadi pendukung dan penghambat distribusi zakat dalam meningkatkan kesejahteraan masyarakat yang dilaksanakan di Lembaga Zakat Nasional IZI perwakilan Sumatera Utara. Studi ini menerapkan metode deskriptif dengan pendekatan kualitatif. Pendekatan kualitatif dilakukan dengan cara mengumpulkan informasi dari narasumber yang memiliki hubungan langsung dengan penelitian yang dilaksanakan. Dari penelitian yang telah dilakukan, di Laznas IZI Medan terdapat beberapa faktor kelemahan dalam terlaksananya pendistribusian, pertama keterbatasan relawan yang ada di Laznas IZI Medan, dan yang kedua jangkauan yang luas. Adapun faktor pendukung dalam meningkatkan kesejahteraan masyarakat melalui distribusi zakat di laznas izi medan antara lain, mengedukasi masyarakat, membuat program perencanaan, dan melaksanakan program. Dalam kesempatan ini peneliti juga mengharapkan peningkatan program dalam mendistribusikan zakat di kelembagaan IZI Medan agar lebih efektif dan efisien melalui program-program pemerintah seperti program pengembangan ilmu teknologi pada sistem pengelolaan zakat yang terintegritas. Semoga kedepannya Laznas IZI Medan dapat meningkatkan kualitas pada saat mendistribusikan zakat guna untuk meningkatkan kesejahteraan masyarakat.
Microinsurance Potential and Rural Economic Empowerment: A SWOT Analysis of MSMEs Panisa Panisa; Yenni Samri Juliati Nasution; Fauzi Arif Lubis
Urwatul Wutsqo: Jurnal Studi Kependidikan dan Keislaman Vol. 14 No. 3 (2025): Sociocultural Islamic Education
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat (LP3M) IAI Al Urwatul Wutsqo - Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54437/urwatulwutsqo.v14i3.2612

Abstract

This study analyzes the potential of microinsurance implementation to enhance the economic empowerment of rural communities in Singkuang Village, Muara Batang Gadis District, Mandailing Natal Regency. The research background is based on the condition of the majority of MSMEs, who still face business risks without adequate financial protection. The study used a qualitative approach with a case study design, through interviews, observation, and documentation, as well as a SWOT analysis. The results show that MSMEs' internal strengths outweigh their weaknesses (IFAS 3.541 > 3.103) and opportunities outweigh their threats (EFAS 3.157 > 2.264), placing MSMEs in Quadrant I (aggressive strategy). Microinsurance is considered relevant because it offers affordable premiums, simple administration, and fast claims, while also encouraging a culture of risk management. However, challenges remain in the form of low financial literacy and limited access to information. Therefore, education, mentoring, and support from the government and financial institutions are needed. Overall, the implementation of microinsurance has great potential to strengthen business resilience and rural economic empowerment if accompanied by increased literacy, access to capital, and accessible product distribution.
Analysis of Coping Stress of Amil in Collecting Philanthropic Funds at Dompet Dhuafa Branch Offices in Indonesia Armansyah Armansyah; Muhammad Ramadhan; Yenni Samri Juliati Nasution
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 6 No. 1 (2026)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18642875

Abstract

Amil, as managers of zakat funds, play a strategic role in sustaining Islamic philanthropic governance. However, increasing fundraising targets, organizational uncertainty, and professional pressures expose amil to significant work stress. This study aims to examine the determinants of stress coping among amil at Dompet Dhuafa branch offices in Indonesia by integrating psychological coping theory with the maqāṣid al-sharī’ah framework. Using a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 141 amil across branch offices in Indonesia. The model tested problem-focused coping, emotion-focused coping, and maqāṣid dimensions (Hifz al-din, Hifz al-nafs, and Hifz al-‘aql) as predictors of coping stress. The findings reveal that planful problem solving, seeking social support, positive reappraisal, accepting responsibility, self-controlling, and the maqāṣid dimensions significantly influence amil stress coping, while avoidance-based strategies such as distancing and escape avoidance are not significant. The results indicate that effective stress coping among amil is multidimensional, shaped by cognitive capacity, social support, and spiritual reinforcement within an institutional governance context. Theoretically, this study extends stress coping literature by empirically operationalizing maqāṣid al-sharī’ah as a coping determinant within Islamic philanthropic governance. Practically, the findings provide a foundation for zakat institutions to design integrated human resource policies that strengthen organizational support, cognitive resilience, and spiritual values to ensure sustainable institutional performance.
SHARIA ACCOUNTING PRACTICES AND FINANCIAL ACCOUNTABILITY IN ISLAMIC MICROFINANCE INSTITUTIONS: A CASE STUDY OF BAITUL MAAL WA TAMWIL IN MEDAN CITY Rabiatul Adawiyah; Yenni Samri Juliati Nasution; Juliana Nasution
Jurnal Al-Ijtimaiyyah Vol. 12 No. 1 (2026): In Press
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-ijtimaiyyah.v12i1.33941

Abstract

This study examines the role of sharia accounting practices in strengthening transparency and accountability of financial reporting in Islamic microfinance institutions, with a particular focus on Baitul Maal wa Tamwil (BMT) in Medan City. As community-based financial institutions, BMTs play a strategic role in supporting socio-economic empowerment while adhering to Islamic principles of justice, honesty, and trustworthiness. Sharia accounting is therefore not only a technical reporting mechanism but also an ethical framework that shapes responsible financial governance within Islamic communities. This research adopts a qualitative case study approach. Data were collected through in-depth interviews with BMT managers, internal auditors, sharia supervisory board members, and staff, complemented by document analysis of financial reports and relevant regulatory guidelines. The findings reveal that the implementation of sharia accounting contributes significantly to improving transparency through detailed transaction recording, clear disclosure of sharia-based contracts, and separation of social and commercial funds. Accountability is strengthened through internal supervision, sharia compliance mechanisms, and adherence to PSAK Syariah and AAOIFI standards. Nevertheless, the study also identifies challenges, particularly limited human resource capacity and the lack of integrated accounting systems. This study contributes to the discourse on Islamic community development by demonstrating how sharia accounting can support accountable and transparent financial governance in Islamic microfinance institutions.
Co-Authors Arifin Fauzi Lubis Armansyah Armansyah Fadilla Ayu Cahyani Hendra Setiawan Iyad Hafizhulluthfi Juliana Nasution Laylan Syafina Maryam Batubara Meisyah Rambe Muhammad Ramadhan Nurwani Nurwani Panisa Panisa Rabiatul Adawiyah