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All Journal Jurnal Riset Akuntansi dan Bisnis Maneggio: Jurnal Ilmiah Magister Manajemen JURNAL PENDIDIKAN TAMBUSAI Jatilima : Jurnal Multimedia Dan Teknologi Informasi JURNAL ILMIAH KOHESI Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Fitrah: Journal of Islamic Education JURNAL MANAJEMEN AKUNTANSI (JUMSI) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Ekonomi Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Jurnal Ekonomika Dan Bisnis Jurnal Komputer Teknologi Informasi Sistem Komputer (JUKTISI) Jumper : Journal of Educational Multidisciplinary Research Innovative: Journal Of Social Science Research Amkop Management Accounting Review (AMAR) International Journal of Economics and Management Jurnal Kewirausahaan Bukit Pengharapan ABANNA: Journal Of Contemporary Islamic Education Al Mihwar: Jurnal Pendidikan Bahasa Arab dan Kebahasaan Jurnal Ekonomi Bisnis Digital International Journal of Society and Law International Journal of Management, Economic and Accounting Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Ahmad Sani
Dosen Ekonomi Bisnis Universitas Harapan Medan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering 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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Peran Roa Dalam Memoderasi Pengaruh Csr, Firm Size Dan Der Terhadap Pbv Pada Perusahaan Property And Real Estate Yang Terdaftar Di Bursa Efek Indonesia Sani, Ahmad
Maneggio: Jurnal Ilmiah Magister Manajemen Vol 8, No 1 (2025): Maret
Publisher : Magister Manajemen Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/maneggio.v8i1.26209

Abstract

Penelitian ini bertujuan untuk mengukur ROA dalam memoderasi pengaruh CSR, Firm Size, dan DER terhadap PBV. Jenis penelitian ini adalah penelitian kuantitatif dengan pendekatan kausalitas. Populasi dalam penelitian ini adalah perusahaan property and real estate yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Metode Purposive sampling dilakukan dengan mengambil sampel sebanyak 23 perusahaan dengan pengamatan 5 tahun dan total pengamatan sebanyak 115. Teknik dokumentasi sebagai dasar pengumpulan data. Data dianalisis menggunakan SEM dengan metode Partial Least Square (PLS) menggunakan SmartPLS. Hasil penelitian membuktikan CSR Firm Size, dan DER berpengaruh terhadap PBV, ROA mampu memoderasi hubungan CSR, Firm Size dan DER terhadap PBV pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2019-2023
Penerapan Metode Storytelling Dalam Pembelajaran Keterampilan Berbicara Bahasa Ahmad Sani; Al Qadri, Muhammad; Rizkyta, Atadya Putri; Nurul Izzah
ABANNA: Journal Of Contemporary Islamic Education Vol. 3 No. 1 (2025): JURNAL ABANNA: Journal Of Contemporary Islamic Education
Publisher : Enlightenment Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71036/ajcie.v3i1.408

Abstract

Speaking skill (maharah kalām) is a key indicator of success in Arabic language learning as it requires the integration of vocabulary, grammar, pronunciation, and communication fluency. However, learning in madrasahs and Islamic boarding schools often focuses on receptive skills such as reading, resulting in relatively low oral communication abilities among students. Previous studies indicate that the main obstacles stem from monotonous teaching methods and the lack of interactive media. The storytelling method is considered a potential solution, as it encourages students to listen, comprehend, and retell stories creatively, thereby enhancing motivation, enriching vocabulary, and fostering speaking confidence. This study aims to analyze the effectiveness of storytelling in improving maharah kalām, identify supporting and inhibiting factors, and formulate an integrative learning model suitable for the educational context in Aceh. The research employed a qualitative descriptive approach through library research. Data were collected from journals, books, and relevant research reports published in the last ten years, and analyzed using content analysis techniques. The results reveal that storytelling effectively improves maharah kalām by strengthening vocabulary, pronunciation, and grammar within a complete discourse context. Supporting factors include relevant story content, teacher competence, availability of learning media, and a conducive learning environment. Inhibiting factors include limited time, varying student abilities, and insufficient teacher training. The novelty of this study lies in contextualizing storytelling for madrasahs/pesantren in Aceh and integrating it with a gradual reinforcement of linguistic elements. Further studies using experimental or action research designs are recommended to empirically validate the model’s effectiveness.
النظائر المخادعة بين الكلمات الأتشيهية والعربية والاستفادة منها في تعليم اللغة العربية للأتشيهين Aditya, Abdul Hadi; Sani, Ahmad
Al Mihwar: Jurnal Pendidikan Bahasa Arab dan Kebahasaan Vol. 1 No. 2 (2023): Al-Mihwar: Jurnal Pendidikan Bahasa Arab dan Kebahasaan
Publisher : Institut Agama Islam Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/almihwar.v1i2.1651

Abstract

The researcher chose the title about al-Nazhair al-Mukhadi'ah with the hope of being able to make it easier for Arabic teachers to teach their students.al-Nazhair al-Mukhadi'ah are words that have the same pronunciation but different meanings. This study aims to find the amountal-Nazhair al-Mukhadi'ah between Acehnese and Arabic as well as showing differences in the pronunciation of the sentences and showing how to use them in teaching Arabic to the Acehnese people. Researchers in compiling this research using descriptive analysis research method, where with this method researchers can describe al-Nazhair al-Mukhadi'ah between Acehnese and Arabic and explains the forms of similarities and differences between the two languages ​​and explains how to use them in teaching Arabic. the results of the study found that there were 56 al-Nazhair al-Mukhadi'ah between Acehnese and Arabic.al-Nazhair al-Mukhadi'ah Those words are found in the Aceh-Indonesian dictionary from the letters A-J then combined with Mu'jam al-Wasith. Among 56 al-Nazhair al-Mukhadi'ah In this case, there are some words that sound the same and some have slight differences. Some of the vocabulary there are those that are often spoken by the Acehnese people in their daily conversations and some are rarely spoken. As for how to use al-Nazhair al-Mukhadi'ah in teaching Arabic to the people of Aceh is to give the task of memorizing the Arabic vocabulary that has been found, then making active sentences from each memorized vocabulary.
Pengaruh Pertumbuhan Laba, Kepemilikan Manajerial, dan Kinerja Perusahaan Terhadap Kualitas Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2017 - 2021 Rinaldi Marpaung, Muhammad Arief; Sani, Ahmad; Kusumo Hasbulla, Iman Indrafana
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan laba, kepemilikan manajerial, dan kinerja perusahaan terhadap kualitas laba dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017 – 2021. Metode pemilihan sampel yang digunakan adalah purposive sampling. Total pengamatan pada penelitian ini sebanyak 215 perusahaan yang terdiri dari 43 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah Moderated Analysis Regression dengan menggunakan alat analisis SPSS 26. Hasil pengujian penelitian ini menunjukkan bahwa pertumbuhan laba, kepemilikan manajerial, kinerja perusahaan, dan ukuran perusahaan secara simultan berpengaruh terhadap kualitas laba. Secara parsial, ukuran perusahaan dan pertumbuhan laba berpengaruh dan signifikan terhadap kualitas laba, sedangkan kepemilikan manajerial dan kinerja perusahaan tidak memiliki pengaruh terhadap kualitas laba. Ukuran perusahaan memeoderasi hubungan negatif kinerja perusahaan terhadap kualitas laba, sedangkan ukuran perusahaan tidak mampu memoderasi hubungan antara pertumbuhan laba dan kepemilikan manajerial terhadap kualitas laba.
Pengaruh Kepemilikan Manajerial, Profitabilitas dan Likuiditas Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderasi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023 Prasetia, Enla; Hasbulla , Iman Indrafana Kusuma; Sani , Ahmad
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4780

Abstract

Penelitian ini bertujuan untuk mengetahui kepemilikan manajerial, profitabilitas, dan likuiditas terhadap nilai perusahaan dengan struktur modal sebagai variabel moderasi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2023. Metode pemilihan sampel yang digunakan adalah purposive sampling. Total pengamatan pada penelitian ini sebanyak 130 pengamatan terdiri dari 24 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis moderasi menggunakan uji interaksi (Moderated Regression Analysis) dengan alat analisis SPSS versi 26. Hasil pengujian penelitian ini menunjukkan bahwa struktur modal yang diproksikan sebagai Debt to Equity Ratio, kepemilikan manajerial, profitabilitas yang diproksikan sebagai Return on Equity, dan likuiditas yang diproksikan sebagai Current Ratio secara simultan atau bersama – sama berpengaruh terhadap nilai perusahaan yang diproksikan sebagai Price to Book Value. Secara parsial, ROE berpengaruh positif dan signifikan terhadap PBV, sedangkan kepemilikan manajerial dan CR tidak berpengaruh terhadap PBV. DER mampu memoderasi serta memperkuat hubungan kepemilikan manajerial dan ROE terhadap PBV, namun tidak mampu memoderasi pengaruh CR terhadap PBV.
Internal Control as ‘Restraint’ or ‘Guidance’: A Husserlian Phenomenological Study of the Experiences of Administrative Employees at PT Galva Makassar beloan, Bertha; Alimuddin, Alimuddin; Said, Darwis; Sani, Ahmad
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.v5i2.3357

Abstract

Internal Control (IC) is often seen as a helpful guideline for workflow, but in practice, administrative employees often view it as a restriction, leading to resistance and creative ways of following the rules. This qualitative study uses Husserlian Descriptive Phenomenology to explore how administrative employees at PT Galva Makassar experience the tension between seeing IC as a 'constraint' or a 'guideline' in their daily work. In-depth interviews with five participants showed that senior employees see PI, especially strict authorization and reconciliation, as 'guidelines for life' and a personal safety net. For them, PI helps avoid blame, builds professional pride, and encourages voluntary compliance. On the other hand, new employees or those with fast-paced targets, like Sales Staff, often feel that PI is too bureaucratic and signals a lack of trust from management. This can limit their initiative, lower efficiency, and hurt morale. Still, experienced employees also see these procedures as a way to ensure data accuracy and as a professional defense, finding positive value in the constraints. The study concludes that PI works best when employees internalize it, not just when the system is well-designed. Management should focus on communicating PI in a way that supports employees and acts as a professional guide, not just as a form of control.
ACCOUNTABILITY AND TRANSPARENCY OF DISTRICT FINANCIAL REPORTS Irawan; Ilham Ramdhan Nasution; Ahmad Sani
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to explain and describe the accountability and transparency of sub-district financial management from the planning, implementation, administration, and accountability processes. This research design uses a qualitative approach with in-depth interview instruments with sources who have competence in their fields. Based on the results of the research analysis, it can be concluded that accountability in the sub-district government has been implemented in accordance with the Minister of Home Affairs Regulation Number 113 of 2014, which includes planning, implementation, administration, reporting, and accountability. The obligation to account for financial reports and budget realization has been carried out through APBD reporting which is reported directly to the Medan City Government at the end of each month and semester 1 and semester. Transparency has been well-established, with every activity reported on an application provided by the Medan mayor. Sub-districts implement the principle of transparency in financial reporting through the LKPP application, which is uploaded directly by the Medan City Government, allowing the public to access all of the data.
Risk Control Strategy in Public Financial Management in NorthSumatra Irawan; Ilham Ramdhan Nasution; Ahmad Sani
Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies Vol. 1 (2025)
Publisher : CV Raskha Media Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64803/cessmuds.v1.66

Abstract

 Public financial management is a vital element in realizing transparent, accountable, andservice-oriented governance. However, the complexity of the planning, budgeting, implementation, andaccountability processes at the regional level often gives rise to various risks that can hamper the effectiveness ofgovernment administration. This study aims to analyze risk control strategies in public financial management inNorth Sumatra Province, identify the most dominant types of risks, and evaluate the effectiveness of controlmechanisms implemented by the regional government. The research method uses a qualitative approach withdata collection techniques through documentation studies, interviews with regional financial managementofficials, and analysis of financial reports and supervisory findings. Data analysis was conducted descriptivelywith reference to the enterprise risk management (ERM) framework and the Government Internal ControlSystem (SPIP). The results show that the main risks in public financial management in North Sumatra includethe risk of inaccurate planning, budget implementation discrepancies, administration and procurement risks, andthe risk of low compliance with standard procedures. Although the regional government has implemented anumber of control measures, such as increasing the role of APIP, strengthening SPIP, and utilizing informationtechnology, their effectiveness remains limited due to variations in human resource capacity, suboptimal crossunit coordination, and a weak risk management culture. This study concludes that risk control strategies in NorthSumatra need to be directed at strengthening data-based risk identification, integrating oversight with planningand budgeting processes, improving staff competency, and implementing an integrated information system thatsupports sustainable control. The findings of this study are expected to serve as a reference in developing morecomprehensive risk management policies in the public sector, particularly in improving the accountability andeffectiveness of regional budget management 
Integrating An-Nagaamat into Grammar Teaching: تطبيق النغمات في تعليم القواعد النحوية Wildani, Wildani; Sani, Ahmad
Al Mihwar: Jurnal Pendidikan Bahasa Arab dan Kebahasaan Vol. 3 No. 2 (2025): Al-Mihwar: Jurnal Pendidikan Bahasa Arab dan Kebahasaan
Publisher : Institut Agama Islam Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/almihwar.v3i2.6252

Abstract

The science of nahwu is one of the fundamental branches of knowledge in Arabic, therefore, studying it is essential. Without Nahwu, one cannot fully understand Arabic. However, it is often perceived as difficult, particularly for beginners. Mastery of Nahwu is also crucial in reading classical texts known as Kitab Kuning. To address this issue, an appropriate method is needed to help students understand and memorize grammatical rules through the use of rythm. This study applies the rhythm methods as a learning strategy. The aim of this thesis is to determine the influence of the rhythm method on learning nahwu. The research employed a quantitative experimental approach, specifically a pre-experimental one group design. The population used was 15 students, all of whom were included. Data were collected using pre and post tests. The findings indicate that the rhythm method significantly improves learning nahwu outcomes, as evidenced by the Wilcoxon test result (p= 0.001 < 0.05), which supports the acceptance of the alternative hypothesis. Furthermore, the N-Gain Score test was 81. It can be concluded the use of the rhythm method has an influence on learning the rules of nahwu.
ACCOUNTABILITY AND TRANSPARENCY OF DISTRICT FINANCIAL REPORTS Irawan; Ilham Ramdhan Nasution; Ahmad Sani
International Journal of Society and Law Vol. 3 No. 3 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijsl.v3i3.667

Abstract

The purpose of this study is to explain and describe the accountability and transparency of sub-district financial management from the planning, implementation, administration, and accountability processes. This research design uses a qualitative approach with in-depth interview instruments with sources who have competence in their fields. Based on the results of the research analysis, it can be concluded that accountability in the sub-district government has been implemented in accordance with the Minister of Home Affairs Regulation Number 113 of 2014, which includes planning, implementation, administration, reporting, and accountability. The obligation to account for financial reports and budget realization has been carried out through APBD reporting which is reported directly to the Medan City Government at the end of each month and semester 1 and semester. Transparency has been well-established, with every activity reported on an application provided by the Medan mayor. Sub-districts implement the principle of transparency in financial reporting through the LKPP application, which is uploaded directly by the Medan City Government, allowing the public to access all of the data.
Co-Authors Aditya, Abdul Hadi Akbar, M Rafaiz Al Qadri, Muhammad Arief, Muhammad Azhar, Mhd Karya Satya Azwansyah Habibie, Azwansyah Beloan, Bertha Clara Nova Augustina Malau Darwis Said, Darwis Desi Ika Desi Ika Egy Permana Fazharullah, Mhd. Fiqhi Opie Darmawan Hasbulla , Iman Indrafana Kusuma Heri Kurniawan Ilham Ramdhan Nasution Irawan Kartika Wulandari Kharisma Fani Sitepu Kusumo Hasbulla, Iman Indrafana M Rafaiz Akbar Malau, Clara Nova Augustina Mhd Karya Satya Azhar Muhammad Arief Muhammad Karya Satya Azhar Nasution, Monica Angelin Nur Khasanah Nurkhasanah Nurlela Pangaribuan Nurul Izzah PA. Andiena Nindya Putri Prasetia, Enla Purba, Arlina Pratiwi Putri, Tengku Mella Syafrian Rinaldi Marpaung, Muhammad Arief Rizki Fillhayati Rambe Rizkyta, Atadya Putri Ruswan Nurmadi Samhudi Samhudi SATRIYAS ILYAS Shella Alanda SITI ANISYAH Solly Aryza Syamsul Bahri Arifin SYAMSUL BAHRI SYAMSUL BAHRI T. Aslam Deliar Rahman Wildani, Wildani Yani Suryani Zahra, Putri Nabila