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Pengaruh Pengendalian Internal dan Penerapan Akuntansi Terhadap Kualitas Laporan Keuangan pada Kantor Kepala Desa Sionggoton Kec.Simangambat Kab. Padang Lawas Utara. Perjuangan Siregar; Marliyah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.1514

This research aims to determine the influence of internal control and the application of accounting in the office of the Sionggoton village head. This research uses quantitative methods, data collection techniques by distributing questionnaires and the sample in this research was 30 people in the office of the Sionggoton village head using a saturated sampling technique. The results of the research show that internal control and the application of accounting have a positive and significant effect on the quality of financial reports, namely that there is a positive influence of internal control on the quality of financial reports in the office of the Sionggoton village head; The quality of financial reports at the Sionggoton village head's office is positively influenced by the application of accounting; The quality of financial reports at the Sionggoton village head's office is influenced positively and significantly by the application of accounting principles and internal control.

Pengaruh Pengendalian Internal dan Penerapan Akuntansi Terhadap Kualitas Laporan Keuangan pada Kantor Kepala Desa Sionggoton Kec. Simangambat Kab. Padang Lawas Utara Perjuangan Siregar; Marliyah; Yenni Samri Juliati Nasution
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3790

This research aims to determine the influence of internal control and the application of accounting in the office of the Sionggoton village head. This research uses quantitative methods, data collection techniques by distributing questionnaires and the sample in this research was 30 people in the office of the Sionggoton village head using a saturated sampling technique. The results of the research show that internal control and the application of accounting have a positive and significant effect on the quality of financial reports, namely that there is a positive influence of internal control on the quality of financial reports in the office of the Sionggoton village head; The quality of financial reports at the Sionggoton village head's office is positively influenced by the application of accounting; The quality of financial reports at the Sionggoton village head's office is influenced positively and significantly by the application of accounting principles and internal control.

Analisis Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM pada Toko Sahrul di Kabupaten Batubara Nadia Anzani; Marliyah; Laylan Syafina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.4632

UMKM Toko Sahrul faces several problems in its financial reporting, due to a lack of knowledge in recording financial reports based on ЅАК ЕМКM. The aim of this research is to analyze the preparation of MSME financial reports based on SAK EMKM at the Sahrul Shop, Pematang Kuing Village, Batubara Regency. This research uses a qualitative descriptive method. This research uses primary and secondry data types. Primary data is obtained directly from the company, while secondary data. in the form of relevant documents, scientific articles and books. Data collection was carried out through observation, interviews and documentation. Next, the data is analyzed based on data reduction, data presentation, and verification/drawing conclusions. The results of the research show that MSMEs at the Sahrul Shop in Pematang Kuing Village, Batubara Regency have not implemented SAK EMKM in recording their financial reports, because there are several obstacles such as the absence of supervision from certain parties, lack of understanding from MSME owners regarding the income and profits earned each month or per year and a lack of knowledge in the field of accounting to support the decision-making process regarding future business development.

Analisis Penerapan Sistem Informasi Akuntansi dan Pengendalian Internal Persediaan Bahan Baku pada Coffee Station Azhari, Dhea Maura; Marliyah; Harahap, Rahmat Daim
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/z9wj8860

This research was conducted at a company engaged in manufacturing, called Coffee Station. This research aims to find out how the accounting information system is implemented and the implementation of internal control of raw material inventory at the Coffee Station. This research method uses a qualitative method with a descriptive approach. Data collection techniques used were documentation and interviews with several employees at the Coffee Station. The results of this research indicate that the implementation of the raw material inventory accounting information system is still carried out manually, due to human resources who are less competent in the fields of accounting and computerization. However, they have implemented good procedures so that there is no shortage of raw material supplies. The implementation of internal control over raw material supplies has not been fully effective. Company management has implemented several internal control concepts and principles, however manual recording can pose risks to the company and in control activities there are still dual functions in the purchasing and recording of raw materials.

Analisis Manajemen Risiko dalam Pembiayaan Peer-to-Peer (P2P) di Sektor Fintech: Tantangan dan Strategi Mitigasi: Risk Management Analysis in Peer-to-Peer (P2P) Financing in the Fintech Sector: Challenges and Mitigation Strategies Nurfuadi, Wika; Marliyah; Sugianto
LITERA: Jurnal Ilmiah Mutidisiplin Vol. 2 No. 1 (2025): LITERA: Jurnal Ilmiah Multidisiplin
Publisher : Litera Academica Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

The financial technology (fintech) industry in Indonesia, particularly Peer-to-Peer (P2P) lending, has experienced rapid growth in recent years, providing faster and easier access to capital for individuals and Micro, Small, and Medium Enterprises (MSMEs). While offering many advantages, such as efficiency and financial inclusion, P2P lending faces significant challenges in risk management, including credit, operational, and compliance risks. This research uses the literature study method to analyze the challenges faced by the P2P lending industry as well as the mitigation strategies that can be applied. The results show that low credit scoring quality, lack of historical borrower data, and cybersecurity threats are the main factors affecting risk. In addition, compliance with regulations set by the Financial Services Authority (OJK) is crucial to maintain the industry's reputation. This research recommends the application of advanced technology in credit assessment, diversification of loan portfolios, and strengthening of internal processes to mitigate risk. Thus, this research provides not only academic insights but also practical recommendations for industry players to improve risk management in P2P lending in Indonesia.

Pengaruh Pengendalian Internal dan Penerapan Akuntansi Terhadap Kualitas Laporan Keuangan pada Kantor Kepala Desa Sionggoton Kec.Simangambat Kab. Padang Lawas Utara. Perjuangan Siregar; Marliyah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.1514

This research aims to determine the influence of internal control and the application of accounting in the office of the Sionggoton village head. This research uses quantitative methods, data collection techniques by distributing questionnaires and the sample in this research was 30 people in the office of the Sionggoton village head using a saturated sampling technique. The results of the research show that internal control and the application of accounting have a positive and significant effect on the quality of financial reports, namely that there is a positive influence of internal control on the quality of financial reports in the office of the Sionggoton village head; The quality of financial reports at the Sionggoton village head's office is positively influenced by the application of accounting; The quality of financial reports at the Sionggoton village head's office is influenced positively and significantly by the application of accounting principles and internal control.

Pengaruh Pengendalian Internal dan Penerapan Akuntansi Terhadap Kualitas Laporan Keuangan pada Kantor Kepala Desa Sionggoton Kec. Simangambat Kab. Padang Lawas Utara Perjuangan Siregar; Marliyah; Yenni Samri Juliati Nasution
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3790

This research aims to determine the influence of internal control and the application of accounting in the office of the Sionggoton village head. This research uses quantitative methods, data collection techniques by distributing questionnaires and the sample in this research was 30 people in the office of the Sionggoton village head using a saturated sampling technique. The results of the research show that internal control and the application of accounting have a positive and significant effect on the quality of financial reports, namely that there is a positive influence of internal control on the quality of financial reports in the office of the Sionggoton village head; The quality of financial reports at the Sionggoton village head's office is positively influenced by the application of accounting; The quality of financial reports at the Sionggoton village head's office is influenced positively and significantly by the application of accounting principles and internal control.

Analisis Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM pada Toko Sahrul di Kabupaten Batubara Nadia Anzani; Marliyah; Laylan Syafina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.4632

UMKM Toko Sahrul faces several problems in its financial reporting, due to a lack of knowledge in recording financial reports based on ЅАК ЕМКM. The aim of this research is to analyze the preparation of MSME financial reports based on SAK EMKM at the Sahrul Shop, Pematang Kuing Village, Batubara Regency. This research uses a qualitative descriptive method. This research uses primary and secondry data types. Primary data is obtained directly from the company, while secondary data. in the form of relevant documents, scientific articles and books. Data collection was carried out through observation, interviews and documentation. Next, the data is analyzed based on data reduction, data presentation, and verification/drawing conclusions. The results of the research show that MSMEs at the Sahrul Shop in Pematang Kuing Village, Batubara Regency have not implemented SAK EMKM in recording their financial reports, because there are several obstacles such as the absence of supervision from certain parties, lack of understanding from MSME owners regarding the income and profits earned each month or per year and a lack of knowledge in the field of accounting to support the decision-making process regarding future business development.

Sharia Peer-To-Peer Lending Business Model: Improving Sustainable Msme’s Financing in Indonesia Afrizal; Muhammad Yafiz; Marliyah
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 002 (2024): Pena Justisia (Special Issue)
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i3.5733

Indonesia is a Muslim-majority country with a large market potential and a Muslim population of 85 percent. However, the number of Sharia fintech companies is still far behind compared to conventional fintech. The government in Indonesia is focusing on the halal economic and financial industry, and the Sharia P2P lending business model is being explored to increase the sustainable growth of MSME financing in the country. This research, qualitative and quantitative, uses the Analytic Network Process (ANP) method to transform primary data from in-depth interviews with experts and practitioners. According to the findings, a Sharia P2P lending business model based on the fintech ecosystem can increase long-term MSME financing by combining regulatory factors, community-based financing products, and the major ecosystem network. A business model that complies with Sharia principles and considers the needs of MSMEs is crucial for ensuring sustainability in financing. It entails developing mechanisms that increase access to MSMEs while adhering to Sharia principles, such as sustainable community-based financing products and Sharia-compliant risk adjustments.

ANALISIS SENSITIVITAS USAHA PENGOLAHAN COKELAT BERBASIS IKM (INDUSTRI KECIL MENENGAH) DI KOTA PALU SULAWESI TENGAH Marliyah; Haeruddin; Muhamad; Mukhlis
Jurnal Penelitian Pendidikan IPA Vol 11 No 10 (2025): October
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v11i10.11652

Agroindustry, as a vital subsystem in agribusiness, has great potential to boost economic growth through significant market share and added value. Most of this sector is dominated by small and medium enterprises (SMEs). Business sustainability can be assessed by its response to changes, such as raw material prices and production declines due to falling demand. This study aims to evaluate business feasibility and sensitivity to changes in raw material prices and production in the chocolate industry. This quantitative descriptive study was conducted in four chocolate processing SMEs in Palu, Central Sulawesi, from September to November 2023 with respondents selected purposively, namely 4 leaders of chocolate SMEs. The analysis used included financial feasibility and sensitivity analysis. The results show that the financial feasibility of chocolate SMIs in Palu, both for secondary and tertiary products, is feasible based on the NPV, IRR, and B/C criteria, with Ema Cokelat SMI being the best. The fastest return on investment was also achieved by Ema Cokelat SMI, which was 2 years and 4 days. In the sensitivity analysis, secondary and tertiary products with an interest rate of 18% showed that the Chocolate Home Industry and Rapoviaka Simple SME were sensitive to a 30% decrease in production and an increase in raw material prices. Meanwhile, Ema Cokelat SME was not sensitive to these two changes, and Sakaya Cokelat SME was sensitive to a decrease in production but not to an increase in raw material costs.

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