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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Journal of Ekonomics, Finance, and Management Studies
Yenni Samri Juliati Nasution
Universitas Islam Negeri Sumatera Utara, Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy 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.
Analisis Efektivitas Penyaluran Dana Zakat Infak Shadaqah dan Implementasi Good Corporate Governance pada Lembaga Amil Zakat Dompet Dhuafa Waspada Medan Annisa Zahara; Rahmi Syahriza; Yenni Samri Juliati Nasution
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.6731

Abstract

This study focuses on the effectiveness and capacity of Zakat, Infak, and Shadaqah (ZIS) fund distribution by Dompet Dhuafa Waspada and the implementation of Good Corporate Governance (GCG) principles. The researcher used a qualitative descriptive method. The data sources for this study were primary and secondary data, as well as literature studies. Data were collected through interviews, observations, and documentation. The analysis technique used data reduction, data display, and conclusion drawing methods. The effectiveness of ZIS fund distribution was measured using the Allocation to Collection Ratio (ACR) ratio based on the Zakat Core Principle (ZCP). The results show that Dompet Dhuafa Waspada has a very effective performance, with an average ACR reaching 90% in the last five years. In 2019, the ACR value was recorded at 87% in the effective category, in 2020, the ACR dropped to 71% in the effective category, then the ACR recovered to 74% in the effective category in 2021. At its peak, in 2022 and 2023, the ACR jumped to 106%. This shows a very good capacity in the management and distribution of ZIS funds that are right on target. The implementation of Good Corporate Governance is carried out through the principles of accountability, transparency, responsibility, independence, and equality, all of which increase public trust and the credibility of the institution. This study is expected to encourage more people to channel social funds through Dompet Dhuafa Waspada.
Co-Authors Annisa Zahara Fadilla Ayu Cahyani Hendra Setiawan Iyad Hafizhulluthfi Laylan Syafina Maryam Batubara Meisyah Rambe Nurwani Nurwani Rahmi Syahriza