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All Journal Jurnal Manajemen Terapan dan Keuangan El Dinar Jurnal Intelektualita: Keislaman, Sosial, dan Sains EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis J-EBIS (Jurnal Ekonomi dan Bisnis Islam) JURNAL PENDIDIKAN TAMBUSAI Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Humanities and Social Studies JURNAL MANAJEMEN BISNIS Jurnal Tabarru': Islamic Banking and Finance Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Amnesty: Jurnal Riset Perpajakan Ilomata International Journal of Management Aghniya: Jurnal Ekonomi Islam Asy Syar'iyyah: Jurnal Ilmu Syari'ah dan Perbankan Islam Ilomata International Journal of Management Quantitative Economics and Management Studies El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JURNAL MANAJEMEN AKUNTANSI (JUMSI) Oikonomia: Jurnal Manajemen Humantech : Jurnal Ilmiah Multidisiplin Indonesia INVOICE : JURNAL ILMU AKUNTANSI ProBisnis : Jurnal Manajemen Islamiconomic: Jurnal Ekonomi Islam Commodity : Jurnal Perbankan dan Keuangan Islam Moneter : Jurnal Keuangan dan Perbankan Jurnal Informatika Ekonomi Bisnis Journal of Business Management and Economic Development
Nasution, Juliana
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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INOVASI PENGELOLAAN ZAKAT PROFESI DAN PENGARUHNYA TERHADAP MINAT BERZAKAT DI DOMPET DHUAFA WASPADA Nasution, Juliana
JURNAL EKONOMI DAN BISNIS ISLAM Vol 4 No 1 (2019): Volume 4 Nomor 1 Januari-Juni 2019
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.588 KB) | DOI: 10.32505/v4i1.1252

Abstract

Zakat?s fund raising is currently far below its great potential in Indonesia which indicates the low of interest from the community to tithe. To increase the interest, the organization of Zakat Management created someinnovations to the management of zakat. This study aims to determine the innovations of zakat management which have been initiated by Dompet Dhuafa Waspada and to see how it affects the interest of tithe to Dompet Dhuafa. The sample are Professional Muzakki who pay zakat at LAZ Dompet Dhuafa Waspada. This study was a quantitative study, used data processing methods through SPSS 22. The results of the study showed that Dompet Dhuafa Waspada has made some innovations of collecting zakat method, its distribution program, its utilization and reporting system on management implementation. While the impact analysis found that the innovations of zakat management variables aff ected the variable interest to tithe with t count> t-table is 52.339> 1.66.
Pengaruh Harga Dan Kualitas Produk Terhadap Keputusan Pembelian Perhiasan Imitasi Pada Toko Rara Aksesoris Yasmita, Hafsyah; Nasution, Juliana; Dharma, Budi
Oikonomia: Jurnal Manajemen Vol. 20 No. 1 (2024): Oikonomia: Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Nasional

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

Abstract

The purpose of this study is to identify and evaluate how price and product quality influence customers' decision to buy costume jewelry from Rara Aksessories. Quantitative research methodology. A total of 100 Rara Aksessories customer respondents from the entire population who made more than 2 transactions online participated in this study using associative techniques.  Information was collected through a questionnaire given to respondents and analyzed using multiple linear regression analysis methods in the IBM SPSS Statistic 27 program. The research findings show that price and quality simultaneously have a positive influence on imitation jewelry purchasing decisions at Rara Accessories. Suggestions Future researchers are expected to add other variables and other research stores/locations.
Analisis Peningkatan Kualitas Pelayanan Dengan Metode Quality Function Deployment Studi Pada Bank Sumut Kcp Syariah Stabat Puspita, Rini; Marliyah, Marliyah; Nasution, Juliana
AGHNIYA : Jurnal Ekonomi Islam Vol 5, No 2 (2023): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/aghniya.v5i2.15079

Abstract

This research was conducted to analyze the quality of services provided by Bank Sumut KCP Syariah Stabat to its customers. The purpose of this study is to see the quality of service provided by the bank using the QFD method in meeting the expectations of its customers, and to see which attributes should be prioritized and improved in the service system. The method used in this study is the Quality Function Deployment (QFD) method assisted by data analysis techniques using SPSS to process the data distributed through a Likert scale-based questionnaire to 100 respondents. The results of this study explain that with the QFD method the customer's expectations that are prioritized are employees who take the time to respond to customer requests. This must be corrected by the bank so that service satisfaction meets customer expectations. In the HOQ matrix it is shown that the technical aspects that are interacted with the customer's preferred attributes have a priority value of 420 with technical responses doing work according to the SOP. This proves that if all services run according to the SOP, the quality of service will also increase.
Implementation of PP No. 71 of 2010 concerning Accrual-Based Government Accounting Standards in the Preparation of Financial Statements Dewi, Khadijah Dinda Putri; Siregar, Saparuddin; Nasution, Juliana
Journal of Business Management and Economic Development Том 1 № 03 (2023): September 2023
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i03.211

Abstract

This study aims to look at HR's understanding of the implementation of Accrual-Based SAP and to find out the application of accrual-based government accounting standards in Government Agencies of the North Sumatra Province Environment and Forestry Service,This study applies a descriptive qualitative approach with data collection techniques, namely observation, interviews, and documentation,Application of Government Accounting Standards to the Environment and Forestry Service of North Sumatra Province only presents 5 financial reports, namely the Budget Realization Report, Balance Sheet, Operational Report, Report on Changes in Equity and Notes to Financial Statements. It can be concluded that the financial reports presented by the Environment and Forestry Office of North Sumatra Province are in accordance with Government Regulation Number 71 of 2010.It can be concluded that the readiness of Human Resources (HR) at the Department of Environment and Forestry of North Sumatra Province is Inadequate. This is due to the lack of competent human resources in preparing financial reports and the lack of knowledge regarding the accrual basis at the North Sumatra Province Environment and Forestry Service. But it does not hinder and disrupt the process of preparing accrual-based financial reports, in which HR is guided by the preparation of financial reports in the previous period.
Accountability and Financial Management of Mosques Based on ISAK 35 Concerning Financial Reporting of Non-Profit Organizations: Case Study at Al-Ikhlas Mosque Siregar, Dhetia Putri; Soemitra, Andri; Nasution, Juliana
Journal of Business Management and Economic Development Том 1 № 03 (2023): September 2023
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i03.212

Abstract

This study aims to find out how accountability for financial management exists at the Al-Ikhlas mosque and to find out how it conforms to ISAK 35 regarding financial reporting of non-profit organizations. The method used in this research is descriptive qualitative research method. Data collection techniques used are observation, interviews, and documentation. According to ISAK 35, the financial statements of non-profit entities include statements of financial position, statements of comprehensive income, statements of cash flows and notes to financial statements. With good cash management, we can provide information to donors and other interested parties. The results of this study indicate that financial management at the Al-Ikhlas Mosque is still not in accordance with ISAK 35 standards, and the recording carried out by mosque administrators is still simple, namely recording income and expenses which are presented every Friday manually. The accountability process, which in this case is the process of disclosing to the congregation, is still not maximally detailed, only conveying the amount of income and expenses without clear details. Even so, the mosque parties have tried to make the best possible disclosure. This is because the management of the mosque does not know the financial recording system based on ISAK 35.
Pengaruh Inflasi, Nilai Tukar Rupiah dan Penyaluran Dana Zakat terhadap Daya Beli Masyarakat di Sumatera Utara Saragih, Rizky Febrian; Nasution, Juliana; Daulay, Aqwa Naser
Intelektualita Vol 12 No 2 (2023): Jurnal Intelektualita: Keislaman, Sosial, dan Sains
Publisher : Wakil Rektor III Bidang Kemahasiswaan dan Kerjasama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/intelektualita.v12i2.19365

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh inflasi, nilai tukar rupiah dan distribusi dana zakat terhadap daya beli masyarakat di sumatera utara. Metode penelitian ini menggunakan analisis deskriptif kuantitatif dengan jenis data time series. Data sekunder yang didapatkan dari Badan Pusat Statistik, Bank Indonesia, dan Badan Amil Zakat Sumatera Utara. Teknik analisis data dengan SPSS 22 menggunakan uji regresi linear berganda. Hasil penelitian ini menunjukkan bahwa inflasi dan distribusi dana zakat berpengaruh signifikan terhadap daya beli masyarakat di Sumatera Utara. Karena, inflasi membuat nilai mata uang menjadi turun sehingga daya beli pun juga melemah. Melemahnya daya beli tersebut terjadi karena peningkatan harga yang dilakukan penjual sebagai upaya mendapatkan nilai agar tetap untung setelah terjadi inflasi. Sedangkan distribusi zakat berpengaruh karena Zakat berfungsi dalam menyediakan Jaring Pengaman Sosial (JPS) dan menjamin terpenuhinya kebutuhan dasar bagi masyarakat, mengurangi kesenjangan, mendorong berputarnya roda perekonomian, dan mendorong pemanfaatan dana yang digunakan secara produktif serta meningkatkan daya beli masyarakat. Nilai tukar rupiah tidak berpengaruh signifikan terhadap daya beli masyarakat, Karena Nilai tukar valuta asing senantiasa mengalami perubahan, sehingga salah satu dampak yang terlihat jelas dalam masyarakat adalah perubahan daya beli.
PENGARUH RASIO KEUANGAN DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN ASURANSI UMUM SYARIAH Ahmad Nasution, Rifaldi; Nasution, Juliana; Jannah, Nurul
Jurnal Tabarru': Islamic Banking and Finance Vol. 7 No. 1 (2024): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2024.vol7(1).15043

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh secara parsial dan simultan variabel Rasio Likuiditas, Rasio Profitabilitas, Rasio Solvabilitas, Rasio Aktivitas dan Kepemilikan Manajerial terhadap Nilai Perusahaan pada perusahaan asuransi umum syariah. Populasi pada penelitian ini adalah perusahaan asuransi umum syariah periode 2018-2022 sedangkan sampel pada penelitian ini yaitu perusahaan asuransi yang mempublikasikan laporan keuangan periode 2018-2022 sampel yang sesuai dengan kriteria tersebut sebanyak 30 sampel. Penelitian ini dilakukan pada tahun 2023 sampai 2024 menggunakan pendekatan kuantitatif dengan melakukan Uji t dan Uji F. Penelitian ini menggunakan data panel. Variabel yang digunakan dalam penelitian ini adalah Rasio Likuiditas, Rasio Profitabilitas, Rasio Solvabilitas, Rasio Aktivitas dan Kepemilikan Manajerial sebagai variabel independen (bebas) dan Nilai Perusahaan. Berdasarkan hasil dari uji parsial (Uji t), variabel Rasio Likuiditas tidak berpengaruh signifikan terhadap Nilai Perusahaan, Rasio Profitabilitas berpengaruh signifikan terhadap Nilai Perusahaan pada perusahaan asuransi umum syariah, Rasio Solvabilitas tidak berpengaruh signifikan terhadap Nilai Perusahaan, Rasio Aktivitas berpengaruh signifikan terhadap Nilai Perusahaan, dan Kepemilikan Manajerial tidak berpengaruh signifikan terhadap Nilai Perusahaan. Sedangkan berdasarkan hasil uji simultan (Uji F) variabel Rasio Likuiditas, Rasio Profitabilitas, Rasio Solvabilitas, Rasio Aktivitas dan Kepemilikan Manajerial berpengaruh signifikan terhadap Nilai Perusahaan pada perusahaan asuransi umum syariah.
Enhancing Sharia Insurance Development in Indonesia: The Role of Fintech and Product Innovation Kusuma, Mitra Dewi; Daulay, Aqwa Naser; Nasution, Juliana
ISLAMICONOMIC: Jurnal Ekonomi Islam Vol 15, No 2 (2024): (Issue in Progress)
Publisher : Universitas Islam Negeri Sultan Maulana Hasanuddin Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/ijei.v15i2.745

Abstract

This research uses quantitative methods and secondary data to investigate the impact of Financial Technology (Fintech) and product innovation on developing the Sharia insurance industry in Indonesia. The study uses multiple linear regression analysis to explore the relationship between independent variables (Fintech usage and product innovation) and the dependent variable (Sharia insurance development) for 2014-2023. Secondary data, sourced from reliable institutions such as financial reports and the Financial Services Authority (OJK), is analyzed to uncover these relationships. The findings reveal a significant positive correlation between both Fintech and product innovation and the overall development of Sharia insurance. Although product innovation alone does not show a significant statistical impact, it significantly affects Sharia insurance development when combined with Fintech. However, the influence of these variables is likely moderated by other factors such as regulatory changes, public perception, and economic conditions. This study enriches the existing literature on fintech and product innovation by providing empirical evidence of their effects on the growth of Sharia insurance in Indonesia.
Pengaruh Dana Pihak Ketiga, Spread Bagi Hasil, Tingkat Bagi Hasil Dan Non Performing Financing Terhadap Volume Pembiayaan Berbasis Bagi Hasil Alimaini, Meri Ani; Dalimunte, Ahmad Amin; Nasution, Juliana
ASY SYAR'IYYAH: JURNAL ILMU SYARI'AH DAN PERBANKAN ISLAM Vol 7 No 1 (2022): Vol 7 No 1 (2022): Asy-Syar'iyyah Juni 2022
Publisher : FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/asy.v7i1.2010

Abstract

The purpose of this study was to know the effect of Third Party Funds (DPK), Profit Sharing Spreads (SBH), Profit Sharing Rates (TBH), and Non Performing Financing (NPF) on the Volume of Profit Sharing-Based Financing (PBH) for Islamic Commercial Banks. This research was motivated by the movement of PBH, DPK, SBH, TBH and NPF which experienced fluctuating movements from year to year. This research method used in this study was a quantitative approach with secondary data sources, namely the financial balance report of Islamic Commercial Banks for the quarter starting in 2017-2019. The technique used for analyzing the data was multiple linear regression using SPSS 15.0. The results of this study showed that firstly, TPF, SBH, TBH and NPF simultaneously had a significant effect on PBH. Secondly, TPF partially had significant effect on the PBH of Islamic Commercial Banks with a t-count value of 22,040. Thirdly, SBH had significant effect on PBH with a t-count value of 3.534. fourthly, TBH had no effect on PBH at Islamic Commercial Banks with a t value of -0.220. Fifthly, NPF had no significant effect on PBH of Islamic Commercial Banks with a t value of -0.1567. Tujuan penelitian ini Merupakan untuk mengetahui Pengaruh Dana Pihak Ketiga (DPK), Spread Bagi Hasil (SBH), Tingkat Bagi Hasil (TBH), dan Non Performing Financing (NPF) terhadap Volume Pembiayaan Berbasis bagi Hasil (PBH) Bank Umum Syariah. Penelitian ini dilatarbelakangi Sampai pergerakan PBH, DPK, SBH, TBH dan NPF yang mengalami pergerakan yang fluktuatif Mulai tahun ke tahun. Metode penelitian ini menggunakan pendekatan kuantitatif dengan sumber data sekunder, yaitu laporan neraca keuangan Bank Umum Syariah triwulan Mulai tahun 2017-2019. Teknik analisis yang digunakan yaitu uji regresi linear berganda dengan menggunakan alat bantu analisis SPSS 15.0. Hasil penelitian ini menunjukkan bahwa pertama, secara simultan DPK, SBH, TBH dan NPF berpengaruh signifikan terhadap PBH. Kedua, secara parsial DPK memiliki pengaruh signifikan terhadap PBH Bank Umum Syariah dengan nilai t hitung sebesar 22,040. Ketiga, SBH berpengaruh signifikan terhadap PBH dengan nilai t hitung sebesar 3,534. keempat, TBH tidak berpengaruh terhadap PBH pada Bank Umum Syariah dengan nilai t hitung sebesar -0,220. Kelima, NPF tidak berpengaruh signifikan terhadap PBH Bank Umum Syariah dengan nilai t hitung sebesar -0,1567. Kata Kunci: DPK, SBH, TBH, NPF, PBH
The Effect of Implementation of Government Accounting Standards and Internal Control System on The Quality of Financial Statements of Disdukcatpil District Langkat Fadli, Ahmad; Nasution, Juliana
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.8991

Abstract

In the context of accountability, it is necessary to implement an appropriate, clear and measurable financial reporting system in accordance with the principles of transparency and accountability. With the financial reports, both central and regional finances are expected to be managed properly in order to manage public funds in a transparent, economical, efficient, effective and accountable manner. The existence of these financial statements needs to be considered further, the usefulness of the report as a mere obligation without using the financial statements as a source of information to determine and take policies in developing and growing the region. This study uses a method, namely a quantitative approach. This research begins with observations as preparation for the final stage, namely reporting the results of the study. The research time starts from January 17, 2022 until it is finished. This research was conducted directly on the company. The type of data used is Primary data. Primary data is taken from direct observation and then conducting interviews with related parties. The data used are data from interviews. The selected population are employees of DISDUKCATPIL. The results of this study are the effect that occurs between the Government Accounting System and the Financial Statement Quality variable is not statistically significant at the 5% significance level. The effect that occurs between the Government Internal Control System and the Financial Statement Quality variable is statistically significant at the 5% significance level. The Government Accounting System and the Government Internal Control System simultaneously or simultaneously affect the Financial Report Quality variable at a significance level of 5%.
Co-Authors Ahmad Fadli Ahmad Nasution, Rifaldi Al Masri, Anas Zahir Alda, Fahimah Alfani, Dela Alimaini, Meri Ani alimaini, meriani Andri Soemitra Aqwa Naser Daulay Astri Astri, Astri Batubara, Maryam Budi Prianto Chair, Marsari Chaniago, M. Fadli Chuzaimah Batubara, Chuzaimah Dalimunte, Ahmad Amin Damayanti, Anggita Dewi, Khadijah Dinda Putri Dharma, Budi Elvina, Ayu Fachrul Rozy Fadhila Rahma, Tri Inda Fandy Rangkuty, Muhammad Hafif Fauzi Arif Lubis Fransiska, Silvia Gunawan, Dandi Hadziyah, Idzni Harahap, Aswan Nawawi Harahap, Muhammad Ikhsan Harahap, Syarah Nurul Fhadhilah Hasanah, Aulia Hasibuan, Ismi Khoiriah Hasugian, Hotbin Hayani, Nur Syamsidah Hendra Harmain Heru, Muhammad Hidayat, Ahmad Rusdi Imsar Iskandar, Irfan Isnaini Harahap Kamilah, Kamilah Khairani, Nazla Kurniati, Tri Kusuma, Mitra Dewi Laylan Syafina, Laylan Lestari Nasution, Annio Indah Lingga, Bardatus Syahriyah Lubis, Siti Nurhaliza Maharani, Anggun Debana Mahendra, Afriza Manurung, Nabila Tasya Nurhafifah Marhamah, Adelia Marliyah, Marliyah Mufti, Robi Muhammad Arif Muhammad Hafiz Muhammad Riduan, Muhammad Munawarah, Desna Mursidah, Silmi Nafisah, Hana Nasution, Muhammad Idris Nasution, Nurul Izzah Nita, Nita Erdina Nurbaiti Nurbaiti Nurul Jannah Puspita, Rini Rahma, Tri Inda Fadhila Rahmani, Nur Ahmadi Bi Rambe, M. Jepri Pratama Ritonga, Nadhrah Adlina Salwa, Nisrina Saparuddin Siregar Saputra, M. Ilham Saputri, Eni Saragih, Rizky Febrian Sari, Deva Kumala Satria, Danu Shakinah, Putri Siregar, Dhetia Putri Siregar, Khidir Siregar, Nabilah Hannani Syarbaini, Ahmad Muhaisin B. Tambunan, Khairina Tuti Anggraini Utami, Novidia Yasmita, Hafsyah YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yusrizal Yusrizal Zhafran, Faras Abiyyu Zuhrinal M. Nawawi Zulhamidah, Zulhamidah