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All Journal JOURNAL OF APPLIED BUSINESS ADMINISTRATION Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) JURNAL MANAJEMEN AKUNTANSI (JUMSI) Jurnal Bisnis Mahasiswa Journal Research of Economics and Bussiness MIMBAR : Jurnal Sosial dan Pembangunan
Lubis, Nasrul Kahfi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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AUDIT KEPATUHAN TERHADAP STANDAR OPERASIONAL PROSEDUR GROOMING DAN PELAYANAN PADA PT BPR BANDA RAYA KOTA BATAM Irazulfia; Ikhlash, Muhammad; Lubis, Nasrul Kahfi; Halim, Muhammad Irsyad
Jurnal Bisnis Mahasiswa Vol 2 No 2 (2022): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v2i2.52

Abstract

Laporan studi ini membahas tentang audit kepatuhan terhadap penerapan sebuah Standar Operasional Prosedur (SOP) grooming dan pelayananpada PT BPR Banda Raya Kota Batam. Tujuan dari penelitian ini adalah untuk mengetahui tingkat kepatuhan karyawan terhadap SOP dalam melaksanakan grooming dan pelayanan berdasarkan SOP grooming dan pelayanan. Penelitian ini menggunakan data yang telah dianalisis dengan menggunakan metode deskriptif dan metode pengumpulan datanya dilakukan dengan teknik observasi, wawancara dan inpeksi dokumen. Hasil penelitian menyatakan bahwa audit kepatuhan SOP pengujian grooming dan pelayanan dinyatakan cukup patuh (efektif) dengan persentase 65,40% dengan kondisi saat ini dikarenakan terdapat beberapa temuan yaitu pelanggaran grooming dan pelayanan yang tidak hanya disebabkan oleh kelalaian karyawan saja melainkan salah satu faktornya dari pihak perusahaan yang tidak membuat sistem antrian, tidak adanya job desc security, dan kosongnya posisi jabatan customer service yang mengakibatkan kurang efektifnya bagian front liner dalam memberikan pelayanan. Perusahaan juga tidak terlalu tegas terhadap karyawan yang penampilannya tidak sesuai dengan standar penampilan yang ada di SOP.
Pengaruh Pengawasan, Akuntabilitas, Dan Transparansi Terhadap Kinerja Keuangan Pada Kantor SKPK Kota Langsa Gusliandi, Farhan; Lubis, Nasrul Kahfi; Azhar, Iqlima
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.3987

Abstract

At this writing, it has a goal, namely to be able to study about an influence on supervision, accountability and transparency, namely on financial performance in the SKPK office in Langsa City. In the writer's research, in order to get some data, the writer used a method, namely distributing questionnaires to a section related to the research made by this writer, so in this way a sample can be taken, then the writer uses a sample, namely the sample is specific, namely all members of the population, the writer needs to draw data by testing the instrument, then there is also a test using classical assumptions and using an regression analysis of multiple linearity. In the end, the conclusion of the hypothesis testing is by showing that (1) the existence of an oversight has a significant effect on financial performance at the SKPK office in Langsa City (2) accountability has a significant effect on performance at the SKPK office in Langsa City (3) Transparency has a significant influence on financial performance at the Langsa City SKPK office. Therefore all hypotheses will be proposed and then accepted.
Adaptation of The Creative Economy: Consumer Perception On Digital Transformation of Culinary SMEs In Langsa City Lubis, Nasrul Kahfi; Rosalina, Dhian; Zati, Muhammad Rizqi
MIMBAR : Jurnal Sosial dan Pembangunan Volume 39, No. 1, (Juni 2023) [Accredited Sinta 2, No 10/E/KPT/2019]
Publisher : UPT Publikasi Ilmiah (Universitas Islam Bandung)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/mimbar.v39i1.2095

Abstract

Digitalization is a must to maintain business consistency In the era of pandemics and technological advance. The culinary sector in Langsa City continues to grow, with a wide market ranging from students, students, and households, to industry causing several culinary destinations such as traditional and modern cafes to gain public interest. This study aims to analyze 1) How to adapt the digital transformation of SMEs in the culinary sub-sector in Langsa City, and 2) How is the creativity of the culinary sub-sector actors in the digital transformation adaptation period. This research method was descriptive and quantitative. The respondents of this research are one hundred people who are culinary consumers of Langsa city. Two aspects were measured in the research: digital transformation and innovation carried out by culinary SMEs. The results show that the Culinary SMEs in Langsa City has adapted to digital transformation in their business well. Culinary SMEs show that they have been innovating and being creative in the products offered. Product innovations ranging from taste, packaging, size, and so on are considered quite good and competitive, this shows that SMEs can adapt to compete in the culinary subsector.
Pengaruh Persepsi Kemudahan Penggunaan, E-WOM, dan Content Marketing terhadap Keputusan Pembelian pada Brand Lokal secara Online Rahmadi, Muhammad Raihan Habibi; Ikhlash, Muhammad; Lubis, Nasrul Kahfi
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art10

Abstract

Penelitian ini bertujuan guna mencari tahu bagaimana brand image mampu mengukur pengaruh persepsi kemudahan penggunaan, electronic word of mouth dan content marketing terhadap keputusan pembelian. Penelitian ini menguji bagaimana keputusan pembelian terhadap brand lokal Indonesia secara online. Penelitian dilakukan terhadap 100 responden yaitu masyarakat Kota Batam yang pernah membeli produk maupun brand lokal secara online. Data dianalisis menggunakan alat bantu software SmartPLS 3.29. Hasil dari penelitian memperlihatkan bahwasanya persepsi kemudahan penggunaan mempunyai pengaruh terhadap keputusan pembelian, sedangkan secara langsung maupun tidak langsung melalui brand image tidak mempunyai pengaruh. Content marketing mempunyai pengaruh terhadap keputusan pembelian dan brand image, sedangkan melalui mediasi brand image tidak ditemukan pengaruh. Ewom tidak membawa pengaruh pada keputusan pembelian begitu juga media brand image tidak ditemukan pengaruh antara ewom pada keputusan pembelian, namun ditemukan pengaruh antara ewom terhadap brand image. Brand image tidak membawa pengaruh terhadap keputusan pembelian.
Pengaruh Kompetensi Pengguna, Teknologi Informasi Dan Implementasi SIPD Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kota Langsa Yulianda, Devia; Lubis, Nasrul Kahfi; Azhar, Iqlima
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3579

Abstract

The purpose of this study is to determine the effect of user competence, information technology and SIPD implementation on the quality of Langsa City government financial reports. The sample in this research is 60 respondents. Methods of data analysis using multiple linear regression analysis, t test, F test, and analysis of the coefficient of determination. The regression equation in this study is Y = 3.270 +0.197X1 + 0.157 X2 + 0.588X3. User competence has a positive and significant effect on the quality of the Langsa Municipal government's financial reports, where the t test obtains a sig t value. 0.027 <0.05. Information technology has a positive and significant effect on the quality of the Langsa Municipal government's financial reports, where the t test obtains a sig t value. 0.035 <0.05. The implementation of SIPD has a positive and significant effect on the quality of the financial reports of the Langsa City government, where the t test obtains a sig t value. 0.022 <0.05. User competence, information technology and SIPD implementation simultaneously have a positive and significant effect on the quality of the Langsa Municipal government's financial reports, where the F test obtained a sig F value. 0.000 < 0.05. From the test of the coefficient of determination it is known that user competence, information technology and SIPD implementation affect the quality of the Langsa Municipal government's financial reports by 51.7%, while the remaining 48.3% is influenced by other variables outside this research model.
Pengaruh Profitabilitas Struktur Modal Dan Keputusan Investasi Terhadap Nilai Perusahaan Pada Perusahaan Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Pratiwi, Dhea Oktavia; Lubis, Nasrul Kahfi; Salman, Muhammad
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3465

Abstract

This study aims to determine the effect of profitability, capital structure and profitability on firm value in food and beverage sector companies listed on the Indonesian stock exchange for the period 2011-2021. This type of research is quantitative. The research population is all companies that are members of food and beverage companies listed on the Indonesia Stock Exchange. The research sample was determined based on the sample selection technique, namely purposive sampling as many as 13 data from food and beverage companies. The data analysis method used is the classical assumption test such as normality test, heteroscedasticity test and autocorrelation test and hypothesis testing such as multiple linear regression test, t test, f test, and R2 test using SPSS as an analytical tool. Results. The multiple linear regression equation is Y = -3.326 + 22.854 X1 + 1.086 X2 + 0.175 X3. With a Fsign value of 0.0000 <0.05, it means that partially or simultaneously the profitability of capital structure and investment decisions have an effect on firm value. This simple study only uses three independent variables and is only proxied by one measurement on each variable.
Pengaruh Pemanfaataan Sistem Keuangan Desa, Kejelasan Sasaran Anggaran, Dan Kemampuan Pemanfaatan Teknologi Informasi Terhadap Keberhasilan Pengelolaan Dana Desa (Studi Pada Desa Se-Kecamatan Langsa Lama Kota Langsa) Saputra, Aldi; Lubis, Nasrul Kahfi; Junita, Afrah
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3619

Abstract

This study aims to determine the effect of using the village financial system, clarity of budget targets, and the ability to use information technology on the successful management of village funds. This research is a quantitative study using primary data types obtained from questionnaires and measured using a Likert scale. The population in this study used all villages in the Langsa Lama sub-district as village heads of 15 villages. The sampling technique used stratified random sampling. The sample criteria in this study were the village head, village secretary, village treasurer, and siskeudes operators in Langsa Lama District, totaling 60 people. The data analysis technique in this study used multiple linear regression analysis with the help of SPSS version 25. The results of this study indicate that the variable use of the village financial system has a positive and significant effect on the success of managing village funds, the variable clarity of budget targets has a positive and significant effect on success management of village funds, as well as the variable ability to use information technology has a positive and significant effect on the successful management of village funds. Based on the limitations in this study, it is recommended that future researchers who wish to examine the successful management of village funds add other variables related to the successful management of village funds, for example budget participation, competence of village officials and others. Conduct research in other areas or in different areas. More wider. Suggestions for each village government must increase the transparency of the use of the budget and in the preparation must include people who are components.
Pengaruh Alokasi Pajak Antar Periode, Return On Asset Dan Karakteristik Komite Audit Terhadap Kualitas Laba Pada Perusahaan Jasa Sektor Infrastruktur, Utilitas Dan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Pratiwi, Trisna Novrianti; Salman, Muhammad; Lubis, Nasrul Kahfi
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3467

Abstract

This study aims to determine the effect of tax allocation between periods, return on assets, and the characteristics of the audit Committee on the quality of earnings in the infrastructure, utilities and transportation sector service companies listed on the Indonesia Stock Exchange. The population in this study is infrastructure, utilities and transportation sector service companies listed on the Indonesia Stock Exchange in the period 2016-2020. Samples in this study were selected using purposive sampling method with the results of research samples as many as 18 companies. The method used in this study is multiple linear regression analysis using the application of SPSS (Statistical Package for Social Sciences) version 16. The results of this study indicate that simultaneous tax allocation between periods, Return on assets, and the characteristics of the Audit Committee have a significant effect on the quality of profit. Partially, the allocation of taxes between periods and Return on assets does not significantly affect the quality of profits. While the characteristics of the Audit Committee have a positive and significant effect on the quality of profit. Limitations in this study that researchers develop this study less than previous research. Lack of recent references and the latest theories used by researchers.
Pengaruh Literasi Keuangan Dan Cognitive Style Terhadap Pengelolaan Keuangan Pada UMKM Dikota Langsa Sumarni, Maya; Meutia, Tuti; Lubis, Nasrul Kahfi
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3639

Abstract

This study aims to determine the effect of financial literacy and cognitive style on financial management in UMKM in Langsa City. The population of this study is all UMKM business actors in Langsa City, totaling 23,079 UMKM. The sampling technique uses the Stratified Sampling method where all UMKM actors are the sample. Data collection was carried out by distributing questionnaires to 100 respondents. The data obtained were then analyzed using SPSS (Statistical Package for the Social Sciences). The results of the research simultaneously show that financial variables and cognitive style together have a significant influence on UMKM financial management in Langsa City. While partially the financial literacy variable has no positive and significant effect on financial management of UMKM in Langsa City. And the cognitive style variable also has no positive and significant effect on financial management for UMKM in Langsa City. Finally, financial literacy and cognitive style together have a positive and significant effect on financial management for UMKM in Langsa City.
The Influence of Socio-Economic Factors on Public Interest in Cash Waq Lubis, Nasrul Kahfi; Azhar, Iqlima
Journal of Applied Business Administration Vol 8 No 2 (2024): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v8i2.9900

Abstract

This study aims to analyze the influence of socio-economic factors on public interest in cash waqf participation in Indonesia. Using primary data from a national survey of 500 respondents, multiple linear regression analysis was conducted to examine the relationship between socio-economic variables and interest in cash waqf. The dependent variable is public interest in cash waqf, measured on a Likert scale (1-5), while the independent variables include income, education level, age, knowledge of cash waqf, trust in waqf institutions, and location (urban vs. rural). The results show that income (β = 0.250, p < 0.01), knowledge of cash waqf (β = 0.380, p < 0.01), and trust in waqf institutions (β = 0.180, p < 0.05) have a significant positive effect on interest in cash waqf. In contrast, age has a significant negative effect (β = -0.120, p < 0.05), indicating that younger individuals are more interested in cash waqf. Location also plays a significant role, with urban residents showing higher interest than rural residents (β = 0.150, p < 0.05). However, education level does not significantly influence interest in cash waqf (p = 0.230). The regression model explains 58% of the variation in interest in cash waqf (R² = 0.580). These findings suggest that increasing public knowledge, building trust in waqf institutions, and targeting younger and urban populations can enhance participation in cash waqf. This study provides practical recommendations for policymakers and waqf institutions to promote cash waqf as a tool for sustainable social finance.
Co-Authors Afrah Junita Azhar, Iqlima Dhian Rosalina, Dhian Gusliandi, Farhan Halim, Muhammad Irsyad Ikhlash, Muhammad Irazulfia Irwandi, Miladatul Husni Muhammad Rizqi Zati, Muhammad Rizqi Muhammad Salman Murni, Mayang Pratiwi, Dhea Oktavia Pratiwi, Trisna Novrianti Rahmadi, Muhammad Raihan Habibi Saputra, Aldi Sumarni, Maya Tuti Meutia Yulianda, Devia