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All Journal Economic: Journal Economic and Business
Pasaribu, Benediktus Hasoloan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Implementation of Accounting Code of Ethics Based on Islamic and Christian Scriptures for Accounting Students at Medan State University Lubis, Anggi Zahwa Yunita; Sihombing, Andico Julius; Pasaribu, Benediktus Hasoloan; Nasirwan, Nasirwan
Economic: Journal Economic and Business Vol. 3 No. 4 (2024): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v3i4.735

Abstract

The code of ethics of accountants cannot be separated from the moral and spiritual values that originate from the teachings of the world's major religions. This study seeks to explore how the perspective of religious scriptures can provide an ethical foundation for the accounting profession. By examining the ethical principles contained in the Qur'an, Psalms, Torah, and Gospel, it is hoped that a more comprehensive understanding of the code of ethics of accountants can be obtained that is in line with spiritual and humanitarian values. This research will be conducted in September. The place of research in this study is at the State University of Medan. The type of data used in this study is subject data. The data sources in this study use primary and secondary data. Data collection techniques used in this study are observation, interviews and documentation. The stages of data analysis in this study start from data reduction, then data presentation and final conclusions.
The Influence of the Work Budget Plan and Budget Realization Report on the Financial Performance of the North Sumatra Provincial Government Nasirwan, Nasirwan; Sihombing, Andico Julius; Sibarani, Christy Amelia Rotua; Pasaribu, Benediktus Hasoloan
Economic: Journal Economic and Business Vol. 3 No. 4 (2024): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v3i4.711

Abstract

This study was conducted with the aim of analyzing the influence of the budget work plan and budget realization report on the financial performance of the local government of North Sumatra Province. This study is expected to provide new insights into how budget planning can be improved to improve the financial performance of local governments. The research methodology in this journal uses descriptive quantitative methods, including historical data analysis and case studies, to evaluate the influence of the budget work plan on the financial performance of local governments. The objects used in this study are budget data from the website of the North Sumatra Provincial Government along with information regarding the financial reports of the North Sumatra provincial government, so this study was conducted using secondary data that has been provided directly by the North Sumatra Provincial Government. The data used is in the period of the 2021-2023 financial report. The results of this study are expected to provide recommendations for improvements in budget planning and financial management of the local government of North Sumatra Province.
Co-Authors Lubis, Anggi Zahwa Yunita Nasirwan Nasirwan Sibarani, Christy Amelia Rotua Sihombing, Andico Julius