YENNI NASUTION - Academia.edu (original) (raw)

Papers by YENNI NASUTION

Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan

The purpose of this study is the result of research to find out how effective the revenue from la... more The purpose of this study is the result of research to find out how effective the revenue from land and building tax in Kotapinang sub-district is at the regional revenue management agency for South Labuhanbatu Regency and to find out how the efforts made by the Kotapinang regional government in increasing land and building tax revenue. This study uses a qualitative method with a descriptive approach. In this study the authors conducted interviews with companies. And using two data, namely primary and secondary data. The results showed that the amount of land and building tax revenue in Kotapinang District at the South Labuhanbatu Regency Revenue Management Agency in 2018 was 23%, 2019 was 18%, 2020 was 21%, and 2021 was 32%. Efforts made by the Kotapinang regional government in increasing land and building tax revenues are by conducting outreach to taxpayers about the importance of paying taxes with the aim of growing taxpayer self-awareness to pay taxes. In addition, creating an e...

The purpose of this study is to determine the financial performance of PT. Lion Metal Works Tbk. ... more The purpose of this study is to determine the financial performance of PT. Lion Metal Works Tbk. 2016-2021 if measured through liquidity, solvency, profitability and activity ratios. This research is a quantitative. The type of data used is quantitative data. The results of the study revealed 2 ratios of good scores and 2 ratios of bad scores. The liquidity ratio in the industry standard, current ratio is 2.

Planning, monitoring and management of working capital in the future is based on reporting the so... more Planning, monitoring and management of working capital in the future is based on reporting the sources and uses of working capital. This study aims to determine the source and use of working capital PT. PP London Sumatra Indonesia Tbk and to determine the level of company profitability. This research method used is descriptive qualitative method. Sources of data used are secondary data using the company's financial statements in the form of balance sheets and profit and loss. The results showed that the largest source of working capital came from undetermined retained earnings and employee benefits liabilities, while the largest use of working capital was used for investment in associates and the purchase of mature plantations. To calculate the company's profitability using the ratio of Gross Profit Margin, Net Profit Margin, Return on Assets and Return on Equity. Based on the analysis that has been done, it is known that the increase in working capital occurs because the source of working capital is greater than its use. On the other hand, a decrease in working capital occurs due to the use of working capital is higher than the source.

Media Syari'ah : Wahana Kajian Hukum Islam dan Pranata Sosial, Apr 30, 2012

earned accreditation in 2003 (Accreditation No. 34 / Dikti / Kep / 2003). Media Syari'ah has been... more earned accreditation in 2003 (Accreditation No. 34 / Dikti / Kep / 2003). Media Syari'ah has been indexed Google Scholar and other indexation is processing some. MEDIA SYARI'AH, envisioned as the Forum for Islamic Legal Studies and Social Institution, so that ideas, innovative research results, including the critical ideas, constructive and progressive about the development, pengembanan, and the Islamic law into local issues, national, regional and international levels can be broadcasted and published in this journal. This desire is marked by the publication of three languages, namely Indonesia, English, and Arabic to be thinkers, researchers, scholars and observers of Islamic law and social institutions of various countries can be publishing an article in Media Syari'ah MEDIA SYARI'AH, editorial Board composed of national and international academia, part of which are academicians of the Faculty of Sharia and Law of the State Islamic University of Ar-Raniry Banda Aceh. This becomes a factor Media Syari'ah as prestigious journals in Indonesia in the study of Islamic law. Recommendations from the editor to scope issues specific research will be given for each publishing Publishing in January and July.

El-Mal, Aug 6, 2022

This study aims to determine how the payroll accounting information system supports internal cont... more This study aims to determine how the payroll accounting information system supports internal control at PT. Perkebunan Nusantara III Kebun Bandar Selamat. This type of research is descriptive qualitative research. The data sources in this case are primary data and secondary data. Data collection technique in this study using interviews,observation and documentation. The results of this study indicate that the payroll accounting information system used by PT. Perkebunan Nusantara III Kebun Bandar Selamat is good and adequate in supporting management to carry out internal control of the company. This is said to be good because the company provides positions to employees with various levels of education and abilities of each employee. There is a separation of the duties and responsibilities of employees in handling of employees in handing the employee payroll process. However, there are still errors in recording employee time which cause the system to not properly. And Finally the internal control in the payroll accounting information system is in accordance with the procedures established by the company.

Al-Kharaj : Jurnal Ekonomi, Keuangan dan Bisnis Syariah, Jun 25, 2023

Waqf is one of the Islamic financial instruments that can be empowered to help the ummah's econom... more Waqf is one of the Islamic financial instruments that can be empowered to help the ummah's economy, starting to become one of the drivers of helping the economy in the country. because it is not an obligation for a Muslim like zakat, giving rise to various efforts made to collect and distribute waqf so that it can contribute properly. Indonesia and Malaysia, which are two neighboring countries, are the case studies in this study. To see a comparison of the funds raised, a comparative study is a method for analyzing comparisons between the two countries. By collecting data through the library, online sources of scientific publications through the Dompet Dhuafa website and the Malaysian Waqf Foundation, it is also followed by previous studies. It was found that the results of the funds collected were increasing, and the productive empowerment of waqf really helped the community.

Ilomata International Journal of Social Science

Micro, Small and Medium Enterprises (MSMEs) are one of the economic units that play an important ... more Micro, Small and Medium Enterprises (MSMEs) are one of the economic units that play an important role in the Indonesian economy. In the process of business development, each MSME experienced many obstacles that hampered their production, including the difficulty of obtaining capital loans from conventional banks. Therefore, MUI North Sumatra as a government institution that is also the pioneer or manager of Waqf al Nuqud should make this issue as a reference to determine optimal programs, especially in managing Waqf al Nuqud, so that the output produced can touch and help MSMEs in North Sumatra. The research method used is using qualitative methods (qualitative research). The purpose of this study is to find out how the role of MUI North in increasing micro, small and medium enterprises through the empowerment of Waqf al Nuqud. Through the results of the researcher's analysis of the role of MUI North Sumatra in improving MSMEs through the empowerment of waqf al nuqud, namely 1) ...

International Journal of Professional Business Review

Purpose: This research as determine the perception of MSME entrepreneurs in the city of Medan in ... more Purpose: This research as determine the perception of MSME entrepreneurs in the city of Medan in the post-covid-19 era. Design/methodology/approach: This type of research is field research by conducting interviews and Focus Group Discussions (FGD) conducted on MSME entrepreneurs in Medan City who use QRIS and how their preferences and perceptions are, especially for culinary entrepreneurs. Findings: The results of this study are the tendency of MSME entrepreneurs to prefer cashless transactions instead of QRIS because there are network constraints, lack of consistency in real time when transacting, administrative costs are imposed for MSME entrepreneurs so that they tend to cashless transactions other than QRIS so that MSME entrepreneurs do not prioritize the use of QRIS. Furthermore, from the perception of post-covid-19 era MSME entrepreneurs that purchasing power is low, however, the use of QRIS has not shown an increase in business income. Research, Practical & Social impli...

Journal on Education, Mar 21, 2023

This study aims to determine the financial management and marketing strategies implemented by Azh... more This study aims to determine the financial management and marketing strategies implemented by Azhar Abdullah songket weaving micro, small and medium enterprises (MSMEs) in Batu Bara District. This research is a qualitative descriptive study using primary data. Interview and documentation data collection techniques. The subject of this research is the owner of a micro, small and medium enterprise (MSMEs), Mr. Azhar Abdullah. The results of this study indicate that Azhar Abdullah songket weaving in his financial management has not implemented good financial management which consists of planning, recording, reporting and controlling. Whereas in the marketing strategy, the products produced are of high quality and quality, prices are in accordance with quality, distribution places are easy to reach, but have not carried out promotions on social media

Journal of Indonesian Management (JIM)

The purpose of this paper is to find out how important the role of amil zakat in the amil zakat a... more The purpose of this paper is to find out how important the role of amil zakat in the amil zakat al washaliyah institution is. This study uses an approach based on library research. Management of zakat by the government includes the withdrawal of zakat (muzakki), collecting, registering, organizing, and finally distributing it to the rightful party. During the pandemic, the MSME community really needs the role of amil in the welfare of life. Amil Zakat must be creative, persistent, and honest, supported by government work and the right strategy so that zakat income will be higher.

Jurnal Tabarru', May 28, 2022

Bisnis adalah upaya untuk mendapatkan keuntungan lewat jalur perdagangan. Perdagangan atau jual b... more Bisnis adalah upaya untuk mendapatkan keuntungan lewat jalur perdagangan. Perdagangan atau jual beli dilakukan secara tunai maupun secara tidak tunai. Terkait dengan ketentuan dalam transaksi tidak tunai, Allah SWT menyebutkannya dalam Al-Qur'an pada Surat Al-Baqarah ayat 282-283 secara jelas. Dalam ayat ini diterangkan pencatatan transaksi tidak tunai ini ditujukan untuk melindungi hakhak orang yang bertransaksi agar tidak terjadi kehilangan barang/uang sebagai akibat dari perselisihan. Pencatatan ini juga dikuatkan oleh adanya saksi dari orang yang berprilaku adil, benar dan tidak berpihak kepada salah satu yang bertransaksi, sehingga transaksi secara tidak tunai akan terhindar dari keraguan dan penyelewengan. Transaksi secara tidak tunai dewasa ini dilaksanakan dalam bentuk akad murabahah. Akad murabahah yang dipraktekan lembaga keuangan syariah memunculkan berbagai macam praktek-praktek yang menyimpang dari kaedah syariah seperti yang dijelaskan dalam Surat Al-Baqarah ayat 282-283 ini. Terkait dengan penjelasan dalam bentuk tafsir ayat tentang transaksi secara tidak tunai ini, Tafsir Al-Munir karya Imam Az-Zuhaili menjelaskan secara rinci ketentuan-ketentuan dalam transaksi tidak tunai tersebut. Karena kajian dalam penelitian berdasarkan pada telaah atas bacaan-bacaan terutama bacaan dalam Tafsir Al-Munir, maka penelitian ini tergolong kepada penelitian kepustakaan dengan metode kualitatif.

JURNAL LENTERA BISNIS

The purpose of this study is to improve the financial accountability and transparency of Al-Ahsan... more The purpose of this study is to improve the financial accountability and transparency of Al-Ahsani Mosque. This is an example of quantitative research. Quantitative research. Documentation, field observation, observation, and interviews were used to obtain data with two informants related to Al-Ahsani Mosque, namely the mosque chairman and the mosque treasurer. The investigation method applied was a case study. The results showed a positive attitude towards the responsibility given to mosque administrators in carrying out non-profit (mosque) financial policies. Transparency in mosque financial management is still not fully implemented in transparency in financial management reporting. It's just that the transparency implemented by the Mosque is in the form of announcing the records of the mosque's financial statements every Friday in person. Key words: Financial Reporting, Accountability, Transparency

Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan

The aspects of the problem studied by the author are regarding the influence of celebrity endorse... more The aspects of the problem studied by the author are regarding the influence of celebrity endorsements, online marketing, and the existence of online motorcycle taxis on the income of Micro, Small and Medium Enterprises (MSMEs) in Panyabungan, Mandailing Natal Regency. The purpose of this study was conducted to determine the effect of celebrity endorsements, online marketing, and the existence of online motorcycle taxis on the income of Micro, Small and Medium Enterprises (MSMEs) in Panyabungan, Mandailing Natal Regency. The data analysis technique used is the quantitative method. Data collection was carried out by distributing questionnaires and the results of the questionnaires were received back for processing. Data were analyzed using SPSS 20. The results of the study based on the t test showed that celebrity endorsements had no significant effect on Micro, Small and Medium Enterprises (MSMEs) income, online marketing had a significant effect on Micro, Small and Medium Enterpris...

SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business

This study examines how Sharia Micro KUR Financing operates at BSI KCP Medan Aksara and how Micro... more This study examines how Sharia Micro KUR Financing operates at BSI KCP Medan Aksara and how Micro KUR Financing plays a role in micro business development. This research is qualitative descriptive and involves observation, documentation and interviews. According to research, Sharia Micro KUR Financing at BSI KCP Medan Aksara works well and has no problems. Investments are made accurately, which solves any problem. Sharia Micro KUR financing has the ability to solve capital problems, which is important for business development. They play an important role in keeping micro-businesses flowing, revenue growth and funds flowing, and they have the ability to grow businesses for many clients.

Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan)

Auditor internal berperan sangat penting dalam mendeteksi dan mencegah kecurangan di perusahaan. ... more Auditor internal berperan sangat penting dalam mendeteksi dan mencegah kecurangan di perusahaan. Penelitian ini bertujuan untuk mengetahui Peran Auditor Internal Dalam Mendeteksi Kecurangan Pada PDAM Tirtanadi. Metode pengumpulan data yang digunakan dalam penelitian ini adalah wawancara, kuesioner dan dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis deskriptif kualitatif. Berdasarkan hasil perhitungan, hasil persentase kuesioner untuk peran auditor internal adalah sebesar 72.39% yang memenuhi kriteria antara 51 â€“ 75%, persentase tersebut menunjukan bahwa auditor internal berperan cukup penting di PDAM Tirtanadi. Sedangkan hasil persentase kuesioner untuk pendeteksian kecurangan (fraud) diperoleh hasil sebesar 79.16% yang memenuhi kriteria anatra 76 â€“ 100%, persentase tersebut menunujukan bahwa auditor internal berperan sangat penting dalam mendeteksi kecurangan yang terjadi di PDAM Tirtanadi. Adapun faktor-faktor penyebab terjadinya ti...

AHKAM

This study aims to examine the influence analysis of the use of the Indonesian Standard Quick Res... more This study aims to examine the influence analysis of the use of the Indonesian Standard Quick Response Payment System (QRIS) on MSME business development through Customer Satisfaction as an Intervening Variable (BSI) at KC Sibolga. This research uses quantitative methods. QRIS Payment Respondents at BSI KC Sibolga 50 Merchants using nonprobability sampling. This study used Path Analysis data processing techniques assisted by the IBS SPSS Statistical 25.0 Application. The results of this study indicate that overall for each partial test it says the value α <0.05 in the path analysis test also says there is a direct and indirect effect on each variable that is linked through variable Y and also simultaneously shows that there is a variable that influences the use of QRIS and Customer Satisfaction influences the MSME Business Development. Based on the calculated f value of 9.275 with a significant value of 0.001 <0.05.

Studia Economica : Jurnal Ekonomi Islam

This study aims to determine how the role of sustainable development programs in alleviating pove... more This study aims to determine how the role of sustainable development programs in alleviating poverty and the role of productive zakat utilization in poverty alleviation and its relationship in achieving the goals of sustainable development programs. Therefore this study uses descriptive qualitative research methodology. Data and facts were collected by means of interviews, observation and documentation. North Sumatra BAZNAS collection uses two programs, namely the zakat collection program and the infaq / shodaqoh collection program. The results of the research show that the assistance provided to mustahik has not been able to fully reduce the poverty rate in Medan City, but it can provide quite good benefits and can reduce the burden on the life of the mustahik. Therefore, zakat can be said to be an instrument that has a strategic role and contribution to achieving sustainable development programs.

Syntax Literate ; Jurnal Ilmiah Indonesia

Mengukur kinerja keuangan penting bagi bisnis karena hasil pengukuran kinerja keuangan dapat dija... more Mengukur kinerja keuangan penting bagi bisnis karena hasil pengukuran kinerja keuangan dapat dijadikan sebagai dasar pengambilan keputusan. Tujuan penelitian adalah untuk mendapatkan bukti empiris mengenai pengaruh rasio lancar, rasio perputaran total aset, rasio utang terhadap total aset, dan rasio pengembalian aset terhadap kinerja keuangan yang diukur dengan Laba Sebelum Pajak. Penelitian ini dilakukan di PT.Ultra Jaya Milk Industry Tbk yang terdaftar di Bursa Efek Indonesia. Sampel penelitian adalah laporan neraca dan laba rugi perusahaan dengan 3 tahun pengamatan yaitu tahun 2019-2021, maka diperoleh 48 data. Data dikumpulkan dan kemudian diuji dengan analisis SPSS. Hasil penelitian menunjukkan bahwa rasio lancar, rasio utang terhadap total aset dan rasio pengembalian aset berpengaruh positif tidak signifikan terhadap Laba Sebelum Pajak, sedangkan rasio perputaran total aset berpengaruh positif signifikan terhadap Laba Sebelum Pajak.

Cakrawala Repositori IMWI

Penelitian ini bertujuan untuk mengetahui menganalisis pelaksanaan strategi marketing dalam meni... more Penelitian ini bertujuan untuk mengetahui menganalisis pelaksanaan strategi marketing dalam meningkatkan volume penjualan produk cat Jotun pada CV. Tebar Jalur Mas dan untuk mengetahui perkembangan volume penjualan produk cat Jotun pada CV. Tebar Jalur Mas. Metode penelitian yang digunakan adalah penelitian kualitatif. Data diperoleh dengan cara melakukan studi kepustakaan. Analisis data yang digunakan adalah reduksi data, penyajian data dan verifikasi data (menarik kesimpulan). Hasil dari penelitian ini yaitu Strategi pemasaran yang diterapkan oleh CV. Tebar Jalur Mas dalam meningkatkan volume penjualan adalah yaitu terdiri dari strategi produk, strategi harga, strategi distribusi, dan strategi promosi. Perkembangan penjualan produk cat Jotun pada CV. Tebar Jalur Mas mengalami peningkatan tertinggi pada tahun 2020 yaitu meningkat sebesar 26 persen, kemudian peningkatan terendah terjadi pada tahun 2021 yaitu penjualan menurun sebesar 8 persen. Hasil analisis dari penelitian ini ...

Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review

Control of office equipment is the activity of providing all goods/services for the purposes of e... more Control of office equipment is the activity of providing all goods/services for the purposes of executing the task. The process of providing office facilities through an assessment carried out by government agencies. Office equipment used must be adjusted to the needs of the office so that it is not excessive which results in redundancy. Office facilities at each company will be different in type, depending on the type of business and the size of the company. In the Organizational Bureau, many need HVS paper, printer ink, envelopes, stamps and so on. The purpose of this study is to determine the plan for controlling office equipment at the Regional Secretariat of the Regional Secretariat of the Organization, the problem is how the Organizational Bureau regulates the control of the office equipment. It is hoped that this research has theoretical and practical benefits that will assist in controlling office supplies at the Regional Secretariat of the Provincial Secretariat Organizatio...