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Pengaruh Pengambilan Keputusan Nasabah Melalui Loyalitas Pada Asuransi Takaful Keluarga Sumatera Utara Zulfa Aliyah; Nurlaila Nurlaila; Fauzi Arif Lubis
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4425

Abstract

The decision to choose sharia insurance is a customer's behavior after consideration has been carried out by studying the conditions in choosing sharia insurance products. The purpose of this study was to determine the direct and indirect effect of product, service, promotion, and religiosity variables on customer decision making through loyalty to takaful insurance in North Sumatra. This research method uses a quantitative approach with path analysis and uses the help of the SPSS program. From the results of the significance test, the product has a significant and significant effect on customer decision making to choose family takaful insurance in North Sumatra through loyalty as an intervening variable. Service, promotion and religiosity have no significant and significant effect on customer decision making to choose family takaful insurance in North Sumatra through loyalty as an intervening variable with a 95% confidence level or an error rate of 5%
Implimentasi Surat al-Baqarah Ayat 282 Dalam Pertanggungjawaban Mesjid Di Sumatera Timur Syahman Sitompul; N Nurlaila; Hendra Harmain
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam | Vol. 3 | No. 2 | 2016
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

The study aims to reveal the relationship variable sources of Islamic law as the primary basis in running financial accountability and accounting as a tool of accountability and presenting accurate information. As the cornerstone of financial accountability must be implemented, the command set in surah Al-Baqarah 282 which is about an order to make the process of accounting for each transaction. By using a sample of 32 mosques in the eastern coast of Sumatra as respondents, 70 question questionnaire. Sources of Islamic law and accounting as independent variables try to see to what extent can affect and realize the achievement of financial accountability/ financial reporting as the dependent variable. The results showed that the sources of Islamic law and accounting instrumental in realizing the financial reporting accountability accountable and transparent. Accounting is more dominant in influencing the accountability/ financial reporting. Statistically, the source of Islamic law and can explain about the liability of accounting / financial reporting amounted to 86.9%.
Tinjauan Ekonomi Islam Terhadap Bisnis Salon Muslimah Kota Medan Zahrina Razali; N Nurasiah; N Nurlaila
TANSIQ: Jurnal Manajemen Dan Bisnis Islam TANSIQ | Vol. 2 | No. 2 | 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara Medan

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Abstract

Muslimah salon means a beauty salon business which is run according to the elements of Islamic business. Not only the label but also the application and practice must also be based on Islamic teachings. This study is entitled An overview of the Islamic economy of the Muslim salon business in Medan. The purpose of this study is to explain how the Muslim salon business according to the Islamic economy, to explain the application and practice of Muslim salon in the city of Medan.  The purpose of this study is to explain how the Muslim salon business according to the Islamic economy, to explain the application and practice of Muslim salon in the city of Medan. The study used a descriptive qualitative approach, the research subjects were determined through purposive sampling techniques. The object of this research is about the business of Muslim salon according to Islamic economics. While the subjects in this study were 3 salon owners and 5 informants who were each customer and salon employee. Data collection techniques are observation, interviews, and documentation. Data analysis techniques using data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that in the salon business applying the rules and practices of care in accordance with shariah, honest in managing the salon, reliable in terms of care, specifically for female consumers both Muslim and non-Muslim, do not accept male customers or employees, no conduct treatment practices that are prohibited in Islam, change the image of salons, closed places, prioritize halal and quality products, do not use illicit substances, provide religious care of this type based on ornate principles that are permitted in Islam, prioritize Islamic economic values in do business. The salon business labeled Muslim city of Medan in running its business is in conformity with what has been outlined by the criteria in the implementation of Islamic economics.
Pengaruh Promosi Jabatan, Kenaikan Gaji, Leadership Terhadap Meningkatnya Kualitas Sumber Daya Manusia The Effect of Position Promotion, Salary Increase, Leadership on Improving the Quality of Human Resources Suginam Suginam; Joli Afriany; Wily Julitawaty; Nurlaila Nurlaila
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 8, No 2 (2022): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v8i2.7318

Abstract

Human resources determine the progress and development of a company and is the most important aspect to pay attention to, if it is not noticed what happens is the number of negative impacts that will be received by the company such as operational delays, unsatisfactory performance, giving a bad image of resource management humans and many other risks. In improving the quality of human resources, it can be done by emotional provoking human resources themselves, many studies have discussed the importance of maintaining and considering improving the quality of human resources, one of which is done by knowing things related to improving the quality of human resources. . This study will look at the effect of job promotions, salary increases, leadership on the quality of human resources with the results obtained that the independent variables of salary increases and promotions have a significant value that has a positive effect on improving the quality of human resources, while leadership results in rejection of the level of influence on improving the quality of human resources with a negative significance value.
PENGARUH ISLAMIC SOCIAL REPORTING (ISR), UMUR PERUSAHAAN DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP PROFITABILITAS (ROA) PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2010-2014 Nurlaila Harahap; Hendra Harmain; Saparuddin Siregar; Nova Maharani
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | Vol. 1 | No. 1 | 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.705 KB)

Abstract

This research is aimed to observe and analyse factors which influence Profitability (ROA) in companies which are administered in the Jakarta Islamic Index (JII) from 2010 to 2014. The factors which are tested in this research are the Islamic Social Reporting (ISR), Company’s age and the public shareholding as the independent variable, and Profitability (ROA) as the depedent variable. The sample of this consist of twenty companies, which are listed in the Jakarta Islamic Index (JII) and have sent their financial reports to Bapepam in the period of 2010-2014. The data used in this research is the secondary data and the sampling technique used is the purposive sampling method. The data analysis used is the multiple linear regression analysis. This research used F-test to find out simultaneous influences among ISR,  company’s age and public shareholding on ROA. This research also used T-test to test partial correlation of each independent variable to the dependent variable. According to the analysis results of  T-test, it shows that all variables have sifnificant influences on Profitability (ROA).
Analisis Pengaruh Kualitas Produk, Label Halal, Harga Jual Terhadap Keputusan Pembelian Konsumen Muslim (Studi Kasus Pada Cemilan Makanan Olahan UD. Rezeki Baru Kecamatan Medan Denai) Bagus Riski; Nurlaila Harahap; M Ridwan
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 3 | NO. 2 | 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (482.536 KB)

Abstract

This study discusses the direct influence of product quality, halal labels, and selling prices on Muslim purchasing decisions (case study on UD Rezeki Baru processed snacks, Medan Denai District). The sample in this study is Muslim consumers who make purchases at UD. Rezeki Baru, Medan Denai sub-district. The method in this study used a quantitative approach using path analysis with linear regression models supported by model tests and statistical tests using the help of SPSS version 15. From the results of research conducted, the authors conclude that this study produces a coefficient of determination (R-square) that is equal to 71.9% of the variable quality of products, halal labels, selling prices affect the purchasing decisions of Muslim consumers (case study at UD. Rezeki Baru, Medan Denai sub-district), while 19.1% is explained by other factors. Simultaneously shows the variable quality of products, halal labels, selling prices, does not affect the purchasing decisions of Muslim consumers (case study in UD. Rezeki Baru, Medan Denai sub-district), this is indicated by the calculated F value (1,133) < Ftabel (2,61). Partially shows the variable quality of products, halal labels, and selling prices affect the purchasing decisions of Muslim consumers (case study in UD. Rezeki Baru, Medan Denai sub-district).
KEBIJAKAN FISKAL EKONOMI ISLAM MUHAMMAD HERU; RAHMI ATIKAH; . NURLAILA
JURNAL ILMIAH SIMANTEK Vol 6 No 2 (2022): JURNAL ILMIAH SIMANTEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

Fiscal policy is a policy taken by the government to spend its income to achieve its economic goals. Fiscal policy has two ways. The first is the income policy which is reflected in the tax policy, and the second is the expenditure policy. According to Islamic economics, fiscal policy is expected to serve the functions of allocation, distribution and stabilization in countries with special characteristics from the value-oriented, ethical and social aspects of the balance of the Islamic state. The sources of acceptance at the time of the Prophet are divided into three main groups. That is, from Muslims, non-Muslims, and other sources. In terms of budget, in the Islamic financial system, government revenues are Zakart, Karaj (agricultural tax), Jizyah (personal tax), Humus (shoes tax), Ushur (business tax), and Carrara heir (no heir). , Kaffarat (fines), grants, and other income from legitimate business. Regarding the mechanism for using the funds, there are products related to the use of these funds. Zakat, and some are not bound. In terms of state budget policies, there are fundamental differences between Islam and modern budget systems. Islam focuses on the issue of serving the affairs of the Ummah. It is presented according to syara' and is determined according to the Islamic point of view. In contrast, modern budgets emphasize a complex combination of planning and projects.
ANALISIS SISTEM PENCATATAN MANUAL LAPORAN KEUANGAN TERHADAP KINERJA AKUNTAN DI PERUSAHAAN UMUM DAERAH PASAR KOTA MEDAN Denisa Felia Putri; Nurlaila Nurlaila
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan Vol. 1 No. 6 (2022): May
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v1i6.90

Abstract

Pada era digital seperti sekarang ini sudah banyaknya teknologi serta aplikasi yang dapat membantu dalam proses pencatatan laporan keuangan yang dapat memudahkan kinerja para akuntan. Namun banyak juga organisasi yang masih menggunakan proses pencatatan laporan keuangan secara manual seperti hal-nya pada PUD. Pasar Kota Medan. Adapun tujuan dari penelitian ini adalah untuk mengetahui bahwa sistem pencatatan laporan keuangan manual memiliki beberapa kelemahan yang dapat mengakibatkan berkurangnya optimalisasi kinerja para akuntan, dan penelitian ini dilakukan langsung di PUD. Pasar Kota Medan. Metode penelitian yang digunakan oleh peneliti adalah metode kualitatif. Hasil dari penelitian ini adalah menunjukkan bahwa sistem pencatatan secara manual memiliki resiko yang lebih tinggi dibandingkan dengan sistem pencatatan secara komputerisasi.
PENGUNGKAPAN TRANSPARANSI LAPORAN KEUANGAN PARTAI POLITIK SEBAGAI DASAR GOOD POLITICAL PARTY GOVERNANCE (Study Kasus Pada Partai Amanat Nasional Kabupaten Asahan) Sapriani Sapriani; Nurlaila Nurlaila; Nurul Inayah
Jurnal Inovasi Penelitian Vol 4 No 1: Juni 2023
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v4i1.2609

Abstract

This study aims to determine the disclosure of accountability for party finances towards a good political party governance. The problem studied in this study is the finances of political parties which are required to make fundamental improvements, namely to build institutional transparency and accountability in order to regain the trust of the public. Political parties are required to develop the values of transparent and responsible political ethics. The object of this research is the Asahan Regency National Mandate Party. This research is a qualitative research with a descriptive approach that focuses on the understanding of informants and the views of researchers. The research data is sourced from primary data obtained by in-depth interviews with informants who are considered competent in their fields. The data used are subjects derived from interviews and documentary data. Data collection methods used were interviews and documentation studies. The results of the research show that the accountability and financial transparency of the National Mandate Party can be said to be good, but there must be improvement. This is evidenced by the fact that the use of aid funds is relatively closed to the public and the accountability for assistance received from membership dues, third party donors and DPR infaq is not made clear financial reports. So it cannot be said that the National Mandate Party has described good political party governance.
Determinant Audit Delay In Indonesia Islamic Banks Aulia Rahman Harahap; Saparuddin Siregar; Nurlaila Nurlaila
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 6, No 2 (2022)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v6i2.12063

Abstract

This study was designed to test the factors influencing audit delay at the Indonesia Islamic Bank. This type of research is a qualitative type of research with an observation period of 2015 to 2020. The variables tested for their effect on audit delay are the number of audit committee meetings, the size of the internal audit and Entity complexity.   This study used a statistical tool, namely eviews 12. The research findings are as follows: the number of audit committee meetings has a positive influence on audit delay but is not significant, and the size of the internal audit has a significant positive influence audit delay and Entity complexity audits have a significant negative effect on audit delay.