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All Journal JURNAL MANAJEMEN (EDISI ELEKTRONIK) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JURNAL MANAJEMEN BISNIS Gemilang: Jurnal Manajemen dan Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntan Publik Riset Ilmu Manajemen Bisnis dan Akuntansi
Aqwa Naser Daulay
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PENDEKATAN EMOSIONAL DAN RASIONALITAS TERHADAP KEPUTUSAN MAHASISWA MEMILIH MENABUNG DI BANK SYARIAH (STUDI KASUS PADA MAHASISWA FEBI UINSU) Syukry El Hanif Nasution; Atika Atika; Aqwa Naser Daulay
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1400

Abstract

Tujuan dari penelitian ini adalah untuk mengidentifikasi pendekatan emosional dan rasionalitas mahasiswa ketika mengambil keputusan menabung di perbankan syariah. Penelitian ini menggunakan pendekatan kuantitatif dengan kuesioner. Sebanyak 154 responden yang dijadikan sampel penelitian dipilih secara acak dengan menggunakan metode proporsional random sampling dan algoritma Slovin. Siswa Febi berpartisipasi dalam penelitian ini, dan analisis regresi berganda adalah metode yang digunakan. Temuan penelitian menunjukkan bahwa dengan ditolaknya Ho dan diterimanya Ha, maka terdapat hubungan antara variabel emosional dengan pilihan mahasiswa terhadap bank syariah, sesuai dengan temuan uji t untuk variabel emosional (X1). Karena variabel rasionalitas (X2) berpengaruh terhadap variabel rasionalitas dalam pemilihan bank syariah oleh mahasiswa, maka H0 ditolak dan Ha diperbolehkan. Dengan demikian, keputusan mahasiswa memilih menabung di bank syariah dipengaruhi oleh rasionalitas dan pendekatan emosional.
Peran Akuntansi Dalam Mewujudkan Good Governance: (Studi Kasus Pada Dinas Sosial Provinsi Sumatera Utara) Muhammad Yafizham; Aqwa Naser Daulay
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 1 (2024): Januari : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i1.986

Abstract

Accountability and transparency, which are the embodiment of good governance practices (good governance/GG) in the financial management of central and regional governments as public sector organizations, are important goals of public sector accounting and administration reform. This research aims to determine the role of accounting in realizing good governance. This type of research is qualitative research, which is carried out using two types of data, namely primary data and secondary data. The results of the research show that the role of accounting in realizing accountability in the North Sumatra Social Service is very important, and overall the North Sumatra Social Service has implemented the principles of good governance in public sector organizations by involving accounting in it. The principles of accountability, responsibility, transparency, efficiency and effectiveness, as well as the strategic vision and mission of the North Sumatra Social Service can be realized with the role of accounting, because accounting is very important and sustainable in presenting, reporting and being accountable for public sector performance reports in accordance with the principles of financial reporting accrual basis based on applicable regulations.
Analisis Prosedur Akuntansi Pengadaan Barang dan Jasa di Dinas Sosial Provinsi Sumatera Utara Daffa Roghib; Aqwa Naser Daulay
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 1 (2024): Januari : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i1.988

Abstract

Every agency needs good systems and procedures to help carry out direct shopping operational activities, one of which is shopping for goods and services. Procurement of goods and services greatly influences the running of private and government agencies and the success of a company. This research aims to analyze the systems and procedures for purchasing goods and services at the Regional Social Service of North Sumatra Province in accordance with applicable regulations. This type of research uses qualitative research with a descriptive analysis approach. The data collection methods used were interviews and documentation. The results of this research are that the systems and procedures for procurement of goods and services at the North Sumatra Province Social Service are running well and in accordance with Minister of Home Affairs Regulation No. 77 of 2020 concerning Technical Guidelines for Regional Financial Management. The North Sumatra Provincial Social Service has recorded using a computerized system which is recorded in the SIMDA application and has used accrual-based recording.
Analisis Profesionalisme Dan Komitmen Sebagai Fresh Graduate Pada Kantor Jasa Akuntansi PT. Eriadi Fatkhur Rokhman Syahri Ramadhan; Aqwa Naser Daulay
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1479

Abstract

This research aims to analyze the levels of professionalism and commitment among fresh graduates working at the Accounting Services Office of PT. Eriadi Fatkhur Rokhman. Fresh graduates represent a relatively new workforce in the industry, making it essential to understand the extent of their grasp of professionalism and their commitment to the company they are employed in. The research employed interview methods to gather data from the Manager Operational working at the accounting services office. The collected data were subjected to various statistical and qualitative analysis tools to evaluate their levels of professionalism and commitment. The results of this research indicate that a significant majority of fresh graduates at the Accounting Services Office of PT. Eriadi Fatkhur Rokhman have exhibited commendable levels of professionalism, possessing a strong understanding of workplace ethics and accountant professional standards. They have also demonstrated a high level of commitment to the company and their jobs. However, the research has also identified several factors influencing the levels of professionalism and commitment among fresh graduates, such as management support, training, and career development. Hence, recommendations are provided to enhance the professionalism and commitment of fresh graduates, including more intensive training programs, stronger management support, and clearer career development opportunities. This research provides valuable insights into the significance of professionalism and commitment in the workplace, particularly for fresh graduates in the accounting services industry. The research findings can serve as guidance for companies to improve human resource development and ensure that fresh graduates become valuable assets within the organization.  
Analisis Laporan Realisasi Anggaran (LRA) dalam Menilai Kinerja Keuangan pada Kantor Camat Tanjung Pura Kabupaten Langkat Raudhatul Jannah; Aqwa Naser Daulay
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1708

Abstract

The aim of this research is to help report users make decisions and show accountability for the use of resources. The Budget Realization Report offers information about financial conditions. The aim of this research is to evaluate the financial performance of the Tanjung Pura District Office using data from the 2019–2021 budget realization report. In public sector organizations, budgeting can help achieve accountability. The budget realization report shows the difference between the budget and its realization for a reporting period by providing an overview of the source, distribution and use of financial resources supervised by the local government. Efficacy and efficiency ratios are used in qualitative descriptive techniques. Interviews and scientific presentation of data, especially reports on regional income and expenditure budget achievements, were used to collect data from field research. Research findings show that the PAD revenue performance of 94.09% in 2019, 99.04% in 2020, and 100.7% in 2021 is effective. Likewise, the expenditure budget shows efficiency with a percentage of 78.91% in 2019, 63.79% in 2020, and 58.9% in 2021, all of which are in line with the goals to be achieved. To increase effectiveness and efficiency in the future, it is hoped that the Tanjung Pura District Office can continue to operate optimally, optimize the use of the budget wisely, and further review the benefits and budget allocations.
Analisis Keefektifan Penerapan Sistem Informasi Akuntansi Pada Usaha Mikro Kecil dan Menengah Septrita Sutriyani; Tri Inda Fadhila Rahma; Aqwa Naser Daulay
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i1.1722

Abstract

The effectiveness of the application of accounting information systems can make it easier for MSME players to make financial records and can make it easier to search and find the information needed. This study aims to determine the application of accounting information systems manually and to determine the application of accounting information systems by computer and see the effectiveness of the application of accounting information systems in MSMEs Almaany Kitchen Binjai. This research uses a qualitative descriptive approach method. The subject of this research is the owner of UMKM Almaany Kitchen. The object of this research is the Financial Statements in the form of cash income and expenses in 2022. The data analysis technique uses indicators of the effectiveness of the Accounting Information System Implementation. Data collection techniques are interviews and documentation. The application used in this computer application is Microsoft Excel 2016. The results of this study indicate that the application of computerized Accounting Information Systems is more effective than manual use because judging from these eight indicators only seven are effective, namely data security, time, accuracy, relevance, physical comfort, information quality and information technology with an effectiveness level of 87.5%, while the ineffective indicator is the variety of reports, this is due to the lack of understanding of MSME owners Almaany Kitchen about accounting standards.
Analysis of The Influence of Agro-Tourism on The Socio-Economy of The Community in Islamic Perception Fira Nafisah; Yusrizal; Aqwa Naser Daulay
Jurnal Manajemen Bisnis Vol. 11 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v11i2.882

Abstract

The purpose of this study is to provide knowledge and analyze the significant influence of agro-tourism development on socio-economic improvement. The method used in the study is a quantitative method with simple regression analysis, the data used is secondary data by providing questionnaires and distributed to residents and workers in Pematang Johar Rice Field Tourism. The number of samples used was as many as 50 respondents, in sampling it was determined by the criteria of workers and residents of the area around the Pematang Johar tour. The results obtained are that agro-tourism variables have a significant effect on the socio-economy in Pematang Johar Deli Serdang rice field tourism, which is in line with According to Zaqiah Ramdani and Tuti Karyani who said that agro-tourism has an effect on the socio-economy, this is evidenced by their research which says that the agro-tourism created makes people's income increase, the absorption of labor is increasing, and household needs are met. This explains with this research that agrotourism was created to strengthen and improve the economy of the surrounding community such as creating jobs, utilizing agriculture as tourism and continuing to produce and carry out farming activities, so that the benefits obtained by the surrounding community increase.
The Development Strategy of the Dragon Fruit Farming Business in Sei Sijenggi Village Reviewed from The Side of Maslahah Laiyinna Misqha Efendi; Muhammad Arif; Aqwa Naser Daulay
Jurnal Manajemen Bisnis Vol. 11 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v11i2.886

Abstract

This research aims to identify strategies for developing the dragon fruit farming business in Sei Sijenggi Village using SWOT analysis based on the mashlahah (Welfare) theory. This research was conducted qualitatively and data was collected through observation and interviews. SWOT analysis is used to analyze the collected data. The research found that internal factors consist of four strength factors and four weakness factors, while external factors consist of four opportunity factors and four threat factors. In the SWOT diagram, the combination of the IFAS value of 2.94 and the EFAS value of 2.86 shows that the strategy for developing the dragon fruit farming business in Sei Sijenggi Village is in quadrant 1 from the mashlahah side. This condition shows that it is still in a strategic position to continue to be developed because the strength score is more dominant than the weakness score (easy cultivation and low risk in accordance with the mashlahah principle) and the opportunity score is more dominant than the threat score (potential supporting natural resources). The S-O (Strength-Opportunity) strategy is the main strategy that can be used in this research. However, aggressive strategies were used to support this research.
Analysis of the Effect of Service Quality and Customer Satisfaction on Customer Loyalty Through Customer Engagement: Case Study of AHASS Workshop PT. Buana Jaya Lestari, Medan Sunggal Muhammad Yuda Hendrawan; Aqwa Naser Daulay; Budi Harianto
Jurnal Manajemen Bisnis Vol. 11 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v11i2.894

Abstract

ABSTRACT The purpose of this study was to analyze the effect of service quality, satisfaction on customer loyalty through customer engagement AHHAS Workshop PT Buana Jaya Lestari. The sample in this study were 100 customers of AHHAS workshop PT Buana Jaya Lestari. Data collection was carried out through surveys using valid and reliable research instruments. Data analysis using path analysis assisted with the help of Smart PLS (Partial Least Square) software version 4.1.0.3. The results of this study indicate that customer satisfaction and customer engagement have a positive influence on customer loyalty, while service quality has no significant effect on customer loyalty. The novelty of this study appears in the finding of an insignificant effect of service quality on customer loyalty. AHHAS Workshop PT Buana Jaya Lestari needs to make efforts to improve service quality towards Customer Loyalty. AHASS workshops can make several efforts to improve the quality of its services, among others: Improve timeliness in completing services, speeding up customer waiting time, building trust with customers by providing quality service and trust with customers by providing quality service and integrity. with integrity.
The Influence of Open Unemployment Rates, Inflation and Minimum Wages on Income Inequality in The North Sumatra Region Nurdini; Yusrizal; Aqwa Naser Daulay
Jurnal Manajemen Bisnis Vol. 11 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v11i2.898

Abstract

Income inequality is the existence of differences in income in a society, giving rise to real income inequality in society. As a result, the rich get richer and the poor get poorer. In fact, when it comes to income inequality, the more flexible wages are, the greater the impact on employment. However, inflexible wages, which are said to be an inability to respond to changing market conditions, lead to ever-increasing poverty and inequality. This research aims to determine the correlation between the influence of open poverty levels, inflation and minimum wages on income inequality in North Sumatra. The Central Statistics Agency (BPS) noted that the level of expenditure disparity between residents in North Sumatra has widened since September 2023. The Gini ratio, which measures this inequality, is recorded as high. BPS Based on North Sumatra data, this large deviation was caused by the increase in fuel prices at the beginning of September last year. The research method used is Multiple Linear Regression which is processed using eviews 10 software. The approach used in this research uses a quantitative approach with associative analysis, with a population from the North Sumatra BPS report for 2014-2023. The results show that the open unemployment rate and minimum wage have an effect on income inequality. Therefore, the solution offered is a policy of establishing equal distribution of employment income by opening job vacancies and training as well as equal distribution of salary income which is applied evenly in various regions so as to reduce income inequality in North Sumatra
Co-Authors Afsari, Fidiya Atika Atika Budi Dharma Budi Harianto Daffa Roghib Daffa Ulhaq Dini Rahmayani Fauzi Arif Lubis Fira Nafisah Laiyinna Misqha Efendi Maidalena Manna Wassalwa Muhammad Arif Muhammad Yafizham Muhammad Yuda Hendrawan Nurdini Raudhatul Jannah Saparuddin Saparuddin Septrita Sutriyani SRI WULANDARI Syahri Ramadhan Syukry El Hanif Nasution Tri Inda Fadhila Rahma Yusrizal