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All Journal E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Akuntansi dan Keuangan AT-TASYRI' Jurnal Ilmiah Prodi Muamalah Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JURNAL EKONOMIKA INDONESIA el-Amwal : Jurnal Ekonomi dan Keuangan Islam Visioner & Strategis Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)

Nur Afni Yunita

Faculty Of Economic And Business Universitas Malikussaleh

Author-ID : 3527281

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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PENGARUH REPUTASI UNDERWRITER, PERSENTASE SAHAM YANG DITAWARKAN KE PUBLIK, DAN PENGGUNAAN DANA IPO UNTUK INVESTASI TERHADAP TINGKAT UNDERPRICING SAHAM SYARIAH PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2013-2016 Nur Afni Yunita; Muftia Chairunnisa
Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2017): Agustus 2017
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v5i2.1817

This study aims to examine the influence of underwriter reputation, the percentage of shares offered to the public and the use of IPO funds for investment to the level of underpricing of Islamic shares in companies conducting IPOs in 2013-2016. The sampling technique used is a purposive sampling in which the selection of samples based on certain criteria, so that the sample obtained in this study are 33 companies from a population of 342 companies. The dependent variable in this study is underpricing, while the independent variable is the underwriter's reputation, the percentage of shares offered to the public, and the use of IPO funds for investment. This study uses multiple regression analysis with hypothesis testing using SPSS 16 for Windows. The results show that the Underwriter reputation does not significantly influence the underpricing of sharia shares. The percentage of shares offered to the public does not significantly influence the underpricing of Islamic shares and the use of IPO funds for investment does not significantly influence the underpricing of Islamic shares.

ANALISIS MANUFACTURING CYCLE EFFECTIVENESS (MCE)UNTUK MENINGKATKAN COST EFFECTIVE DANMENGURANGI NON VALUE ADDED: (STUDI KASUS PADA PT. IMA MONTAZ SEJAHTERA- LHOKSEUMAWE) Nur Afni Yunita; Cut Nurlaila Ulfa
Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2018): Februari 2018
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v6i1.1824

This study aims to analyze the size of the effectiveness of the production process or known as manufacturing cycle effectiveness (MCE) to increase cost effective and reduce non valueadded activity at PT. Ima Montaz Sejahtera- Lhokseumawe. The research method used is Mix Method, which combines quantitative data analysis method and qualitative descriptive analysis with a case study approach. Data collection is conducted by interviews and documentation studies. The result show that MCE is 56,36%. The MCE size shows that there are still non value added activities that occur in the production process, so the management of PT. Ima montaz Sejahtera can plan a reduction program for non value added activity.

ANALISIS PERBEDAAN KOMITMEN PROFESIONAL DAN SOSIALISASI ANTISIPATIF MAHASISWA BIDIKMISI DAN NON-BIDIKMISI PADA HUBUNGANNYA DENGAN WHISTLEBLOWING Muhammad Yusra; Nur Afni Yunita; Nurhasanah Nurhasanah
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2021): Februari 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i1.3546

This study aims to look at the effect of professional commitment and anticipatory socialization of bidikmisi and non-bidikmisi accounting students at Malikussaleh University on its relationship with whistleblowing. In addition, this study also aims to see differences in the level of professional commitment and anticipatory socialization between students of Bidikmisi and non-Bidikmisi Accounting at Malikussaleh University. Sampling in this study using the Slovin formula is a sampling technique that uses a critical value or accuracy limit of 0.1, so that the sample obtained in this study amounted to 90 respondents from a total population of 286 students. This study uses multiple regression analysis techniques with hypothesis testing using the SPSS 22 program. The results show that professional commitment and anticipatory socialization affect whistleblowing, as well as differences in the level of professional commitment and anticipatory socialization between bidikmisi and non-bidikmisi students at Malikussaleh University

ANALISIS PENERAPAN STANDAR AKUNTANSI SYARIAH PSAK NO.101 TERHADAP PENGELOLAAN TRANSAKSI KEUANGAN DI BANK SYARIAH (STUDI PADA BANK BRI SYARIAH CABANG LHOKSEUMAWE) Nur Afni Yunita
Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2019): Februari 2019
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v7i1.1836

The purpose of this study was to find out how the application of sharia accounting standards to the management of financial transactions and comparison of application of sharia accounting standards applied by PT. Bank BRI Syariah, Branch of Lhokseumawe with PSAK NO.101. The object of this research was PT. Bank BRI Syariah, Branch of Lhokseumawe. This research was conducted by using qualitative descriptive method through a case study at PT. Bank BRI Syariah, Branch of Lhokseumawe. The data used were primary data in the form of an interview. The results of this study indicated that there was no significant difference between the implementation of sharia accounting standards applied by Bank BRI Syariah, Branch of Lhokseumawe with PSAK NO.101.

Pengaruh Penerapan Manajemen Risiko Perbankan dan Penerapan Audit Internal Terhadap Kebijakan Pemberian Kredit (Studi Empiris Pada Tiga Bank Umum di Lhokseumawe) Nur Afni Yunita
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 10, No. 1 (Juni 2018)
Publisher : Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (671.699 KB)

This study aims to determine the effect of banking risk management and implementation of internal audit on credit policy. This study uses primary data obtained by distributing questionnaires to credit employee as respondents who work in three banks in Lhokseumawe. The sample is taken using Census sampling technique. The questionnaires distributed amounted to 35 respondents. The method of data analysis for hypothesis testing is multiple linear regression. The resultsof this study indicate that the implementation of risk management, the implementation of the internal audit have a significant effect on credit policy.

RELATIONSHIP BETWEEN BUDGET PARTICIPATION, JOB CHARACTERISTICS, EMOTIONAL INTELLIGENCE AND WORK MOTIVATION AS MEDIATOR VARIABLES TO STRENGTHENING USER POWER PERFORMANCE: AN EMPERICAL EVIDENCE FROM INDONESIA GOVERNMENT Heri Sandi; Nur Afni Yunita; Mohd. Heikal; Rico Nur Ilham; Irada Sinta
MORFAI JOURNAL Vol. 1 No. 1 (2021): October
Publisher : RADJA PUBLIKA

In this study, researchers used respondent data, such as gender, age and length of employment of respondents in order to provide information about the characteristics of respondents. Where from the questionnaires distributed as many as 186. The discussion in this chapter is the result of field studies to obtain data on answers to questionnaires that measure the five main variables in this study, namely budget participation, job characteristics, emotional intelligence, work motivation and power performance of budget users. Data analysis with parametric and non-parametric statistics using SEM-PLS (Structural Equation Modeling-Partial Least Square) regarding research variables, instrument testing, normality testing, hypothesis testing, and discussion of the results of hypothesis testing and Path Analysis. The effect of the X3 variable on X4 has a P-Values value of 0.000 <0.05, so it can be stated that the effect of X3 on X4 is significant. The effect of the X3 variable on Y has a P-Values value of 0.000 <0.05, so it can be stated that the effect of X3 on Y is significant. The effect of the X4 variable on Y has a P-Values value of 0.213 <0.05, so it can be stated that the effect of X4 on Y is significant. The effect of the X1 variable on X4 has a P-Values value of 0.066 > 0.05, so it can be stated that the effect of X1 on X4 is not significant. The effect of the X1 variable on Y has a P-Values of 0.481 > 0.05, so it can be stated that the effect of X1 on Y is not significant. The effect of the X2 variable on X4 has a P-Values value of 0.251 > 0.05, so it can be stated that the effect of X2 on X4 is not significant. The effect of the X2 variable on Y has a P-Values value of 0.124 > 0.05, so it can be stated that the effect of X2 on Y is not significant.

ANALISIS PERLAKUAN AKUNTANSI ASET BIOLOGIS TINJAUAN TEORITIS ADOPSI IAS 41 Nur Afni Yunita; Nur Ramadani
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 20, No 1 (2019): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

This study animed to determine how the treatment of biological assets in PTPN IV and the comparison of the tretment of biological assets based on the standars applied by PTPN IV with IAS 41. The objects in this study were the treatment of biological assets in PTPN IV. The research method used was descriptive qualitative research. The reseults of this study indicated that the recongnition, presentation, and disclosure for biological assets at PTPN IV was in accordance with IAS 41, but for measuring biological assets using the acquisition price while IAS 41 measures biological assets using fair value.

ANALYSIS OF DETERMINATION OF THE IMPLEMENTATION ACCRUAL-BASED ACCOUNTING STANDARDS IN LHOKSEUMAWE REGENCY Muhammad Yusra; Nur Afni Yunita
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Implementation of Government Regulation Number 71 of 2010 concerning Government Accounting Standards brought changes in the presentation of government financial statements, which previously used cash-based accounting standards, to accrual-based accounting standards. Cash-based recognizes the recording of transactions and recognition occurs only when cash is out and cash in and does not record liabilities and assets at all. Accrual-based recording is believed to be able to produce financial reports that are more accurate and more reliable, comprehensive and relevant for decision making. In order to support the implementation of a good and competent accrual basis, supporting factors are needed such as human resources, organizational commitment, utilization of information and communication technology. The purpose of this study was to analyze the influence of human resources, organizational commitment, information and communication technology on the application of accrual-based accounting standards in the Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in the Lhokseumawe regency.

PENGARUH ASIMETRI INFORMASI, KEEFEKTIFAN PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI DAN KOMPETENSI TERHADAP KECENDERUNGAN FRAUD DALAM PENGELOLAAN KEUANGAN DESA DI PEMERINTAH KOTA LHOKSEUMAWE Nur Afni Yunita; Muhammad Yusra; Rany Gesta Putri Rais
JURNAL EKONOMIKA INDONESIA Vol 11, No 1 (2022): Ekonomika Indonesia
Publisher : LPPM Universitas Malikussaleh – Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/ekonomika.v11i1.7686

This research aims to determine the influence of information asymmetry, internal control, organizational commitment, and competence to the tendency of fraud in village financial management in Lhokseumawe City Government. The study used primary data in the form of questionnaires. The data analysis methods used are instrument tests and classical assumption tests as well as multiple linear regression tests using the help of SPSS version 26 software. The results of the partial test obtained that information asymmetry and competence had a positive but insignificant effect on the tendency of fraud in the financial management of the village in Lhokseumawe city government. Meanwhile, internal control has a negative but insignificant effect on the tendency of fraud in the management of village funds in Lhokseumawe city government, while organizational commitment negatively affects the tendency of fraud in village financial management in Lhokseumawe city government.

ANALISIS KESESUAIAN PRODUK TABUNGAN HAJI DENGAN AKAD WADIAH BERDASARKAN STANDAR AKUNTANSI KEUANGAN (SAK) SYARIAH 2020 STUDI KASUS PADA PT BANK ACEH SYARIAH Nur Afni Yunita; Muhammad Yusra Yusra; Arliansyah Arliansyah; Utari Orijayanti
el-Amwal Vol 5, No 1 (2022): El-Amwal
Publisher : LPPM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/el-amwal.v5i1.6839

This study aims to determine the suitability of Hajj savings products with wadiah contracts based on Sharia Financial Accounting Standards (SAK) applied to PT Bank Aceh Syariah whether they are in accordance with the accounting treatment in them. This research is a type of descriptive qualitative research, data collection techniques by means of interviews, observations, literature studies. The results of this study indicate that PT Bank Aceh Syariah has implemented a wadiah contract in accordance with Sharia Financial Accounting Standards (SAK) for Hajj savings products.

Co-Authors Arliansyah Arliansyah Arliansyah Cut Nurlaila Ulfa Heri Sandi Irada Sinta Kasman Kasman Mohd. Heikal Muftia Chairunnisa Muhammad Yusra Nur Ramadani Rany Gesta Putri Rais Rany Gesta Putri Rais Rico Nur Ilham Risky Putri Amalia Utari Orijayanti

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