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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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Implementasi Standar Akuntansi Pemerintah Berbasis Akrual Untuk Mewujudkan Laporan Keuangan Yang Berkualitas (Implementation of Accrual-Based Government Accounting Standards to Realize Quality Financial Reports) Sari, Anita; Kusmilawaty, Kusmilawaty
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 1 (2023): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i1.1185

Abstract

The goal of this research was to look into how the analyze whether quality financial reports are realized with the implementation of accrual-based SAP and how to implement accrual-based SAP in government offices in 2023with a focus on the Environment and Forestry Service of North Sumatra Province. Employees of the finance division of the Environment and Forestry Service of North Sumatra Province in 2023 were used in this study. This study employs qualitative research and data collection methods such as interviews, observations, and documentation According to the study's findings, the Government Accounting Standards on the Accrual Base have been fully implemented in the Environment and Forestry Service of North Sumatra Province in accordance with Government regulations, and there has been an improvement in the quality of financial statements that are more transparent and accountable
Analisis Strategi Pengembangan Infrastruktur Asuransi Syariah Terintegrasi Di Era Digital Mutiah, Asmaul; Nurlaila, Nurlaila; Kusmilawaty, Kusmilawaty
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 7 No 4 (2024): Article in Press
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v7i4.3583

Abstract

This study aims to analyze the strategies required by Islamic insurance companies to enhance their infrastructure in the digital era. The primary issue identified is the inadequate development of infrastructure, which hinders the companies' ability to compete effectively in an increasingly competitive market. A qualitative approach employing the Multi-Factor Evaluation Process (MFEP) was used to evaluate and identify the most relevant strategies to address the challenges and capitalize on the opportunities presented by the digital era. The findings reveal that Islamic insurance companies require a set of integrated infrastructure development strategies. The recommended strategies include, (1) Developing differentiated products tailored to market needs, which can expand the customer base and enhance product appeal, (2) Enhancing human resource professionalism through continuous training and competency development to strengthen internal capabilities and respond to market dynamics, (3) Optimizing corporate governance by implementing advanced digital technologies to improve operational efficiency, reduce costs, and enhance service quality and (4) Intensifying product promotion efforts and increasing consumer literacy, including more aggressive education about the benefits of Islamic insurance to raise public awareness and understanding. In conclusion, the implementation of these strategies is crucial for supporting the long-term growth of Islamic insurance companies. An integrated infrastructure that is responsive to technological changes will strengthen the companies' competitive position, enabling them to be more adaptive to the evolving market needs and fully leverage the opportunities offered by the digital era. This approach will also enhance consumer trust and expand the market reach of Islamic insurance.
Analisis Penerapan Audit Manajemen dalam Fungsi Keuangan untuk Mengukur Efektivitas dan Efisiensi Manajemen Keuangan Kebun Berangir PT Perkebunan Nusantara IV Labuhanbatu Utara Rahayu, Sri; Kusmilawaty, Kusmilawaty; Syafina, Laylan
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5847

Abstract

This study aims to analyze the application of audit management in the financial function to measure the efectiveness and eficiency of financial management at berangir plantation PT Perkebunan Nusantara IV Labuhanbatu Utara. Management audit is an important tool for assessing performance and eficiency in financial management of a plantation company. By utilizing relevant financial data, this research identifies the factors that influence the efectiveness and eficiency of financial management in Berangir Gardens. The research method used is descriptive qualitative with a case study approach. The necessary data were collected through interviews, observation and analysis of documents from PT Perkebunan Nusantara IV Labuhanbatu Utara Berangir Plantation. Furthermore, the data is analyzed using content analysis techniques to identify findings and patterns related to the implementation of audit management and financial performance. The results of the study show that the implementation of audit management in the financial function plays an important role in measuring the efectiveness and eficiency of financial management at Kebun Berangir. These findings can provide insight for company management to improve financial performance and resource management. In addition, this study also provides recommendations regarding corrective measure that can be implemented to increase the eficiency and efectiveness of financial management in these plantation companies.
Effects of Production and Operating Costs on Net Profit on Manufacturing Companies Registered in JII Arbarija Hafiz Lubis; Sugianto, Sugianto; Kusmilawaty, Kusmilawaty
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 1 (2024): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i1.2424

Abstract

This research aims to determine the influence of production costs and operational costs on net profit in manufacturing companies listed on the Jakarta Islamix Index (JII) for the 2018-2022 period by classifying sharia stock index companies that operate in the consumption sector. Quantitative research methods are descriptive and verification approaches that describe a variable based on quantitative data analysis with statistical procedures to test a research data hypothesis. The data analysis technique used is panel data regression analysis. Hypothesis tests used include the T test, F test, and coefficient of determination. And data processing is assisted with the E Views for Windows Version 12.00 device. The samples studied were 7 manufacturing companies at JII in the last 5 years (2018-2022). The research results are based on an analysis of manufacturing companies listed on the Jakarta Islamic Index (JII) in 2018 - 2022. Production costs (X1) partially have no significant negative effect on Net Profit (Y) and operational costs (X2) partially have a significant positive effect on Net Profit (Y). Production costs (X1) and operational costs (X2) simultaneously do not have a significant effect on Net Profit (Y).
Analysis of the Application and Compliance of PSAP No.13 Regarding the Presentation of BLU Financial Statements at Puskesmas Lima Puluh Achmadi, Faiz Mukaffi; Daulay, Aqwa Naser; Kusmilawaty, Kusmilawaty
Quantitative Economics and Management Studies Vol. 5 No. 4 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2693

Abstract

Financial reports are very important for companies, so companies are obliged to make financial reports according to applicable standards. This research was conducted with the aim of knowing the presentation financial reports of BLU UPT's Puskesmas Lima Puluh and its suitability were reviewed from PSAP Number 13. To obtain in-depth and accurate results, this research focused on UPT. Puskesmas Lima Puluh in Batubara Regency. This research uses a qualitative method with a descriptive approach, collecting data in three ways, namely observation, interviews and documentation. The analysis technique used in this research is the Dean J. Champion method. The results of this research indicate that the presentation of UPT's financial reports. Limapuluh Community Health Center has three reporting components, namely BOK (Health Operational Assistance), JKN (National Health Insurance), and PAD (Regional Original Income). In accordance with PSAP Number 13, the UPT financial report. The Fifty Health Center in 2023 is not yet as it should be, even though there are several posts in its components which are almost in accordance with the results of calculations using the Dean J. Champion method, namely 21.05%.
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