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All Journal Jurnal Manajemen Terapan dan Keuangan Ganaya: Jurnal Ilmu Sosial dan Humaniora JESI (Jurnal Ekonomi Syariah Indonesia) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Quantitative Economics and Management Studies JURNAL MANAJEMEN AKUNTANSI (JUMSI) Akuntansi Bisnis & Manajemen (ABM) Journal of Student Development Informatics Management (JoSDIM) Jurnal Ekonomika Dan Bisnis Balance : Jurnal Akuntansi dan Manajemen Jurnal Keuangan dan Perbankan
Kusmilawaty, Kusmilawaty
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences Other

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Journal : JURNAL MANAJEMEN AKUNTANSI (JUMSI)

 1 
Analisis Optimalisasi Pengelolaan Dana Desa Untuk Kepuasan Masyarakat Di Desa Teluk Piai Kecamatan Kualuh Hilir Kabupaten Labuhanbatu Utara Siregar, Maria Santia; Fadhila Rahma, Tri Inda; Kusmilawaty, Kusmilawaty
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 4: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i4.3894

Abstract

Along with the development of the economy in Indonesia, the government issued the Village Fund Allocation (ADD) program to improve community service facilities, in the form of meeting basic needs, strengthening village institutions and other activities needed by village communities by making decisions through deliberations. This research was conducted in Teluk Piai Village, Kualuh Hilir District, Labuhan Batu Utara Regency, using a qualitative method with a descriptive approach. The purpose of this study is to provide an overview of the implementation and optimization of village fund management for community satisfaction. The description results are obtained by comparing Permendagri No. 113 & 114 of 2014. The results of this study are that ADD management has not been carried out in a transparent and accountable manner because not all information regarding ADD allocation is conveyed to the public, both those that have been implemented and those that have not been implemented, so that the community does not know what obstacles and obstacles are experienced by village government in allocating Village Funds, and it can be concluded that the Management of Village Fund Allocations in Teluk Piai Village is Not Optimal.
Analisis Sistem Dan Prosedur Pembayaran Tagihan Melalui Outlet Pospay (Sopp Pos) Guna Mendukung Pengendalian Internal (Studi Kasus Kantor POS Regional I Sumut) Adinda Andi Putri, Fahresya Nur; Kusmilawaty, Kusmilawaty
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 2: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i2.3082

Abstract

One of the important goals of internal control is to create control both within a company or cooperative. In improving good systems and procedures. The purpose of this study was to determine the system and procedure for bill payment through pospay outlets (sopp pos) in supporting internal control. This research was conducted in a case study of the regional post office I of North Sumatra. This research uses descriptive qualitative method. Then, the researchers collected data by means of interviews, field observations, documentation, and literature studies to strengthen the data obtained. The results of this study are using pospay, the community can pay various bills and any installments, namely telephone bill payments, electricity bill bills (PLN), payment electricity tokens, drinking water bills (PDAM), insurance, credit installments (Finance), credit cards credit and personal loans, top-up credit, top-up funds, subscription television, and others.
Analisis Pengukuran Kinerja Keuangan Bank Umum Syariah di Indonesia Menggunakan Metode Risk Based Bank Rating (RBBR) Dan Shariah Conformity And Profitability (SCNP) Jambak, Arya Neta Adinda; Harahap, Nurlaila; Kusmilawaty, Kusmilawaty
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 3: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i3.4283

Abstract

The study aims to find out the level of performance of sharia general Banks in Indonesia by using the risk based rating bank (RBRR) and shariah conexplaining and profitability (SCNP) period 2018-2020. He said the rupiah was expected to strengthen to rp9,100 per dollar in the Jakarta interbank spot market on Tuesday. The technique used for this research is overwhelmingly sampling by using descriptive quantitative methods. The study described the performance of the sharia general bank by two methods of risk-based rating bank (RBBR) as a result of the four aspects of the risk profile, good corporate governance, integrity integrity, and capital. The second method is the shariah contact and profitability (SCNP), viewed by the sharia-based variables with islamic income ratio, islamic income ratio, and profit sharing share as well as return on assets (roa), return on equity (roe), and net profit margin ratio. Research indicates that using risk-based rating bank (RBBR), the sharia general bank is in "sound" or "good" condition. Analysis by the shariah confound and profitability (SCNP), suggests that sharia general Banks are located in the third quadrant of ulq (upper left quadrant), LRQ (lower right quadrant), and LLQ (Lower Left Quadrant).
Co-Authors Achmadi, Faiz Mukaffi Adinda Andi Putri, Fahresya Nur Anita Sari Aqwa Naser Daulay Arbarija Hafiz Lubis Dharma, Budi Fachreza, Mhd Farhan Fadhila Rahma, Tri Inda Fatwa, M. Ihsan Harahap, Nurlaila Jambak, Arya Neta Adinda Laylan Syafina, Laylan M. Ridwan Mutiah, Asmaul Nst, Nurul Hafizah Nurlaila Nurlaila Nurma Ningsih, Sri Wahyuni Prahaski, Nabila Prisna, Nila Dera Rahmani, Nur Ahmadi Bi Siregar, Maria Santia SRI RAHAYU sri sudiarti Sugianto Sugianto Vera, Rahmi YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI