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All Journal AKUNTABILITAS Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Pelita Masyarakat Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Management and Sustainability
Nasution, Abdillah Arif
Accounting Departement, Universitas Sumatera Utara, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences

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Memahami Penelitian Kualitatif dalam Akuntansi Zul Azmi; Abdillah Arif Nasution; Wardayani wardayani
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.132 KB) | DOI: 10.15408/akt.v11i1.6338

Abstract

This paper aims to describe qualitative research that began to develop in the field of accounting. Qualitative descriptive method is used to collect data and describe qualitative research in accounting. The results of research can add to the understanding of qualitative research in accounting. Qualitative research provides freedom from the limit of the deductive hypothesis testing obsession that allows to investigate issues and questions that have been neglected by the dominant research paradigm. Assimilating accounting disciplines with other disciplines may open up opportunities for qualitative research. 
Pelatihan Memulai Usaha Untuk Wirausahawan Pada Remaja Mesjid Kecamatan Medan Helvetia May Hana Bilqis Rangkuti; Abdillah Arif Nasution; Risanty Risanty; Juwita Agustrisna; Mustia Ismail
Pelita Masyarakat Vol 2, No 2 (2021): Pelita Masyarakat, Maret
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v2i2.4560

Abstract

Remaja Mesjid Himpunan Muda Mudi Islam Akbaar (HIMMIA) in Medan Helvetia District consists of several youths who have the ability and skills. However, the development and fostering of an entrepreneurial spirit is still not optimal because the level of education of most of the target audience is high school graduates who rarely or may never receive entrepreneurship knowledge and education. Many potential creative ideas for running a business have not been explored optimally. For this reason, it requires entrepreneurial knowledge and skills that have been initiated from a young age so that it can increase entrepreneurial skills which become the basic capital for someone who wants to be engaged in certain business fields. Entrepreneurial ability is not due to the talent factor, but will also arise and be felt through entrepreneurial experiences and trainings. Therefore, it is important to do counseling about entrepreneurship among the young generation of the HIMMIA Mosque, Medan Helvetia Subdistrict, so that their orientation is no longer as job seekers, but as job creators.
PKM Socialization and Training on Financial Reports and Optimizing Digitization of the Economy in Development UKM/UMKM House of Friends of Mother, Medan Helvetia Village Abdillah Arif Nasution; Tetty Yuliati; Risanty; Juwita Agustrisna; May Hana Bilqis R
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2021): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.483 KB) | DOI: 10.32734/abdimastalenta.v6i2.5085

Abstract

Rumah Kawan Bunda is a forum for empowering women in entrepreneurship. Rumah Kawan Bunda has various educational and collaboration programs to increase the production and sales of its members. The purpose of Rumah Kawan Bunda itself is as a space for women entrepreneurs who want to improve their entrepreneurial competence as well as a place for education and business collaboration between fellow entrepreneurs. It can be said that Rumah Kawan Bunda is the answer for women entrepreneurs who want to advance their business and increase their competence in selling both online and offline in this digital era. To continue to support the development of MSME players so that they can be competitive and contribute to the national economy, it is necessary to take steps to motivate and support MSMEs by providing guidance and assistance so that they can be more focused. Therefore, we will conduct socialization and assistance to MSMEs in preparing financial reports so that they can be used as decision-making tools in calculating business profits, and can increase access to capital to get investors. In addition, to overcome the problems of MSMEs, namely access to market products in the face of free trade and the 4.0 revolution, Micro, Small and Medium Enterprises (MSMEs) can take advantage of electronic commerce or E-commerce as a means of marketing their products.
Local government financial performance: the effects of capital expenditure and intergovernmental revenue (The case of South Sumatra Province, Indonesia) Muhammad Husni Mubarok; Abdillah Arif Nasution; Sambas Ade Kesuma; Widyawati Pangestu
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 9 No. 6 (2022): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (814.427 KB) | DOI: 10.22437/ppd.v9i6.11364

Abstract

The main purpose of this study is to examine the effects of capital expenditure and intergovernmental revenue on local government financial performance in South Sumatra Province, Indonesia. The result is expected to extend the knowledge about local government financial performance and different relevance of financial performance factors. Data on seventeen districts/cities in South Sumatra Province during 2014-2018 were used to test the research model. The data is sourced from the financial reports of the district/city government of South Sumatra province and the Central Statistics Agency. The analytical results showed that capital expenditure is statistically positive and has a significant effect on the financial performance of local governments. Meanwhile, the intergovernmental revenue is negative and significantly affects local government financial performance. Future studies should consider various variables that may influence the financial performance of local governments. Future studies could also use different methodologies such as focus groups and interviews.
Pelatihan Memulai Usaha Untuk Wirausahawan Pada Remaja Mesjid Kecamatan Medan Helvetia May Hana Bilqis Rangkuti; Abdillah Arif Nasution; Risanty Risanty; Juwita Agustrisna; Mustia Ismail
Pelita Masyarakat Vol. 2 No. 2 (2021): Pelita Masyarakat, Maret
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v2i2.4560

Abstract

Remaja Mesjid Himpunan Muda Mudi Islam Akbaar (HIMMIA) in Medan Helvetia District consists of several youths who have the ability and skills. However, the development and fostering of an entrepreneurial spirit is still not optimal because the level of education of most of the target audience is high school graduates who rarely or may never receive entrepreneurship knowledge and education. Many potential creative ideas for running a business have not been explored optimally. For this reason, it requires entrepreneurial knowledge and skills that have been initiated from a young age so that it can increase entrepreneurial skills which become the basic capital for someone who wants to be engaged in certain business fields. Entrepreneurial ability is not due to the talent factor, but will also arise and be felt through entrepreneurial experiences and trainings. Therefore, it is important to do counseling about entrepreneurship among the young generation of the HIMMIA Mosque, Medan Helvetia Subdistrict, so that their orientation is no longer as job seekers, but as job creators.
Environmental, Social, Governance (ESG) and Islamic Finance: A Review Abdillah Arif Nasution; Darwis Harahap; Mimma Maripatul Uula
Management and Sustainability Vol. 1 No. 1 (2022): Management & Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ms.v1i1.285

Abstract

This study aims to look at the development of research on Environmental, Social, Governance (ESG) and Islamic finance and research path that can be carried out based on journals published on this theme. This study used a qualitative method with a bibliometric analysis approach. The data used is secondary data with the theme "ESG & Islamic Finance", which comes from the Scopus database with a total of 44 journal articles. Then, the data is processed and analyzed using the VosViewer application to know the bibliometric map of “ESG & Islamic Finance” research development worldwide. The study results found that in the bibliometric author mapping, the authors who published the most research on the theme “ESG & Islamic Finance” were Ahmed A and Hassan M.K.; Chiaramonte I. Furthermore, based on the bibliometric keyword mapping, 4 clusters can become research lines with topics related to Sustainable Banking and Corporate Social Responsibility (ESG), Management of Financial Risk and the Impact of COVID-19, Financial Sustainability and Environment-Based Sharia Investment and The Role of Islamic Finance and Achieving the SDGs, and the words most used are Islamic Finance, Islamic Bank, and Environment.
Co-Authors Darwis Harahap Juwita Agustrisna May Hana Bilqis R May Hana Bilqis Rangkuti Mimma Maripatul Uula Muhammad Husni Mubarok Mustia Ismail Risanty Sambas Ade Kesuma Tetty Yuliati Wardayani wardayani Widyawati Pangestu Zul Azmi