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All Journal International Journal of Public Budgeting, Accounting and Finance Jurnal Akuntansi Bisnis dan Publik Majalah Ilmiah Warta Dharmawangsa Pelita Masyarakat Jurnal Ekonomi Journal of Management Accounting Business and International Research Journal of Humanities Education Management Accounting and Transportation
Nasir, Miftah Faridh
Politeknik Unggul LP3M
Humanities Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Environmental Science Physics Public Health Social Sciences Transportation

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ANALYZE THE INFLUENCE OF ORGANIZATIONAL COMMITMENT, MOTIVATION AND PARTICIPATION IN BUDGETING ON MANAGERIAL PERFORMANCE WITH WORK SATISFACTION AS INTERVENING VARIABLE AT POLITEKNIK UNGGUL LP3M MEDAN Nasir, Miftah Faridh
International Journal of Public Budgeting, Accounting and Finance Vol 1 No 2 (2018): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The objective of the research was to analyze the influence of organizational commitment, motivation, and participation in budgeting on managerial performance with work satisfaction as intervening variable at Politeknik Unggul LP3M, Medan. The research used comparative causal which indicated the causal correlation among variables. The population was 115 respondents, and 100 of them were used as the samples, taken by using total sampling technique. The data   were gathered by using Structural Equation Model (SEM) with PLS approach. The result of the research showed that organizational commitment and work satisfaction had positive and significant influence on managerial performance, while motivation and participation in budgeting did not have any significant influence managerial performance. Organizational commitment, motivation, and participation in budgeting had positive and significant influence on work satisfaction. Work Satisfaction could only mediate the correlation between organizational commitment and managerial performance but it could not mediate the correlation of motivation and participation of budgeting with managerial performance.
SISTEM BIAYA PRODUKSI PADA PT. PP LONDON SUMATRA INDONESIA, Tbk TANJUNG MORAWA Miftah Faridh Nasir
Jurnal Akuntansi Bisnis dan Publik Vol 10 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Tujuan penelitian yang dibuat oleh penulis adalah untuk memperoleh gambaran sistem biaya produksi pada PT. PP London Sumatra Indonesia Tbk, sehingga penulis dapat menilai sistem biaya produksi yang telah diterapkan oleh perusahaan dengan membandingkannya dengan teori yang sudah ada. Dalam melakukan penelitian ini penulis menggunakan metode deskriptif dalam tahapan mengumpulkan data, menyusun, mengolah, menganalisis dan mempresentasikan data sehingga diperoleh gambaran mengenai keadaan yang diteliti. Dari hasil penelitian di PT. PP London Sumatra Indonesia Tbk, disimpulkan bahwa PT. PP London Sumatra Indonesia Tbk, sudah menerapkan Sistem Biaya Produksi dengan baik.
ANALYSIS OF ASPECTS INFLUENCING STUDENTS' INTEREST IN INVESTING WITH THE SECURITIES CROWDFUNDING (SCF) SCHEME REALIZING ENTREPRENEURSHIP AT POLITEKNIK UNGGUL LP3M Miftah Faridh Nasir
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

One of the technological developments is Financial Technology. Fintech products exist to provide convenience to the community in the form of collective funding. The research aims to see interest in entrepreneurship using crowdfunding. This research analyzes the aspects that influence student interest in investing with crowdfunding securities in realizing Entrepreneurship at the Politeknik Unggul LP3M. Research will look at performance expectancy, effort expectancy, social influence, facilitating conditions. Research is important because entrepreneurship is very important to improve. So that university graduates can become job openings. Research using qualitative research. This study used Politeknik Unggul LP3M students for analysis. Research shows that crowdfunding securities technology can facilitate investment choices because it can monitor investment developments anytime and anywhere. Students are not influenced by their surroundings. Students tend to play social media and will invest based on self-belief. With the availability and convenience of technological facilities such as technological facilities, it is easy to obtain information about crowdfunding securities.
Pelatihan dan Pengembangan Aplikasi Akuntansi MYOB Accounting pada Sekolah Menengah Kejuruan Swasta (SMKS) Medan Area – 1 Abdul Gani gani; Minasari Nasution; Emilia Embun Sari; Yuniar Andi Astuti; Miftah Faridh Nasir
Pelita Masyarakat Vol. 5 No. 1 (2023): Pelita Masyarakat, September
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v5i1.10293

Abstract

This service activity is part of the contribution of the Politeknik Unggul LP3M. in an effort to increase, enrich and provide knowledge about the basic theory of accounting and about self-potential, especially in the field of using accounting applications, namely using the MYOB (Mind Your Own Business) application, This training was conducted in order to provide preparation for students in the Ujian Kompetensi Keahlian (UKK) in the form of assignments, namely completing the Trading Company Accounting Cycle by operating the Accounting Application (MYOB). The problem at this service is that students do not have adequate knowledge and skills in operating the application. The ability to enter accounting transactions to present financial reports in accounting applications is one of the competencies that must be possessed by every SMK student in the accounting field. Implementation by demonstrating the myob accounting application then guiding students in its implementation. the community service team presented related material then continued with methods and questions and answers. the benefits that students get are being able to operate the myob accounting application to make financial reports so that it is a provision for working on the Accounting vocational competency exam.
Evaluation of Activity-Based Budgeting System at Politeknik Unggul LP3M Medan Nasir, Miftah Faridh
Journal of Humanities Education Management Accounting and Transportation Vol 2, No 1 (2025): Februari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/hemat.v2i1.5036

Abstract

In the traditional budget system, budgetary activities are assessed in terms of input, i.e. the ability to absorb the budget. If there is a remaining budget because the budget is not fully absorbed, it is considered ineffective. The rest of the budget must be deposited into the state and regional treasury accounts, then the work unit budget is threatened with no increase for the following year or The research method used in this research is descriptive The method using this qualitative approach provides a comprehensive and clear description of the social situation being studied, in this case explaining the changes from the traditional budget system to the activity-based system (performance budget system) The activity-based system at the Superior Polytechnic Education Institute LP3M aims to improve the efficiency, effectiveness and quality of education. By focusing on achieving academic and non-academic performance, using performance indicators such as student grades, graduation rates and parent satisfaction, allocating funds to strategic programs, conducting continuous performance monitoring and evaluation, increasing transparency and accountability in budget management.
The Impact Of Digital Marketing Using Online Ordering Platforms On Increasing Income And Sustainability Of MSMEs Culinary Food Court Polonia Sky Park Medan Miftah Faridh Nasir; Maya Syahlina
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

The emergence of online food delivery platforms GoFood, GrabFood, and ShopeeFood helps MSMEs run their businesses. Polonia Sky Park Food Court Culinary UMKM is a combination of business actors in the culinary sector in the city of Medan. Polonia Sky Park Food Court Culinary MSMEs have collaborated with GoFood, GrabFood, and ShopeeFood. The research aims to find out how digital marketing strategies are implemented by the Polonia Sky Park Medan Culinary Food Court MSMEs to increase income and what impact the use of GoFood, GrabFood, and ShopeeFood has in increasing the Polonia Sky Park Medan Culinary Food Court MSMEs income after using the platform. The research uses descriptive qualitative methods. Types and sources of data use primary data collected directly from the main source and secondary data that previously existed and were used by researchers to complete the data. The data collection technique is in the form of interviews and documentation, which collect data about the research object and then analyze it to answer the problems at the Polonia Sky Park Medan Culinary Food Court MSMEs. Research shows that using an online food delivery platform can increase the income of Polonia Sky Park Medan Culinary Food Court MSMEs.
KAJIAN BIAYA PRODUKSI BERDASARKAN PENDEKATAN FULL COSTING DALAM DUNIA USAHA DONAT AL Nasir, Miftah Faridh
Jurnal Warta Dharmawangsa Vol 19, No 2 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v19i2.6325

Abstract

The Effect of Cost Control and Budget Planning on MSME Cost Efficiency: The Mediating Role of Accounting Information Quality and Business Complexity Mahyudin, Mahyudin; Nasir, Miftah Faridh
Journal Of Accounting Management Business And International Research Vol 4, No 2 (2025): October 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jambuair.v4i2.7012

Abstract

This study aims to examine the effect of cost control and budget planning on cost efficiency among Micro, Small, and Medium Enterprises (MSMEs), with accounting information quality and business complexity as intervening variables. A quantitative research approach was employed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The research population consisted of 488 MSMEs operating in Medan City, and a sample of 220 respondents was determined using the Slovin formula. Data were collected through questionnaires and analyzed using SmartPLS 4.0. The results indicate that both cost control and budget planning have a positive and significant direct effect on cost efficiency. Furthermore, cost control and budget planning significantly influence the quality of accounting information and business complexity. However, accounting information quality was found to have no significant effect on cost efficiency, while business complexity positively and significantly affected cost efficiency. Mediation analysis revealed that business complexity mediates the relationship between cost control and budget planning with cost efficiency. Meanwhile, accounting information quality only mediates the relationship between budget planning and cost efficiency but does not mediate the effect of cost control on cost efficiency. These findings highlight the critical role of budget planning and cost control, integrated with business complexity management, in enhancing cost efficiency for MSMEs. The study provides practical implications for policymakers and practitioners, particularly the need for managerial training and financial mentoring to strengthen budgeting practices, improve accounting systems, and implement effective cost control strategies to ensure business sustainability and competitiveness.
Co-Authors Abdul Gani Emilia Embun Sari Mahyudin Mahyudin Minasari Nasution Syahlina, Maya Yuniar Andi Astuti