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All Journal HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Tansiq: Jurnal Manajemen dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Edukasi Islami: Jurnal Pendidikan Islam Owner : Riset dan Jurnal Akuntansi KITABAH: Jurnal Akuntansi dan Keuangan Syariah OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Journal of Humanities and Social Studies Amwaluna Jurnal Ekonomi dan Keuangan Syariah JURNAL ILMIAH SIMANTEK Jurnal Inovasi Penelitian Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Ekonomi Syariah dan Bisnis Media Ekonomi Journal Economic Excellence Ibnu Sina
Nurlaila
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH PENDAPATAN PREMI, KLAIM DAN INVESTASI TERHADAP PERTUMBUHAN ASET PERUSAHAAN ASURANSI JIWA SYARIAH DI INDONESIA Shalsa sakila Shalsa; Nurlaila
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 7 No 2 (2023): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v7i2.8424

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Pendapatan Premi, Klaim dan Investasi Terhadap Pertumbuhan Aset Perusahaan Asuransi Jiwa Syariah di Indonesia. Penelitian ini berjenis asosiatif kuantitatif. Populasi dalam penelitian ini adalah Perusahaan asuransi jiwa syariah dan asuransi umum syariah yang terdaftar BEI sebanyak 42 perusahaan sedangkan sample dalam penelitian ini berjumlah 9 perusahaan, yakni perusahaan asuransi yang sudah mengeluarkan lapora keuangan secara lengkap sampai tahun 2022, teknik analisis data yang digunakan dalam penelitian ini adalah analisis regressi linier berganda. Adapun yang menjadi hasil penelitian ini adalah klaim berpengaruh terhadap pertumbuhan aset jiwa syariah periode 2018-2022 karena nilai t hitung 3.465 > 2.002 dan taraf signifikan 0.001 < 0.05. Dalam penelitian ini premi berpengaruh terhadap pertumbuhan aset jiwa syariah periode 2018-2022 karena nilai t hitung 2.554 > 2.002 dan taraf signifikan 0.013 < 0.05. Dalam penelitian ini berpengaruh terhadap pertumbuhan aset jiwa syariah periode 2018-2022 karena nilai t hitung 7.791 > 2.002 dan taraf signifikan 0.000 < 0.05 . Dalam penelitian ini variabel bebas yang terdiri pendapatan premi, klaim, investasi secara serempak berepengaruh signifikan terhadap aset karena F_hitung (20.448) >F_tabel (2.77) dan signifikansi (0,000) < α (0,05).
Determinan of Audit Fee In Indonesia Islamic Bank Aulia Rahman Harahap; Saparuddin Siregar; Nurlaila Nurlaila
Edukasi Islami : Jurnal Pendidikan Islam Vol 11, No 03 (2022): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v11i03.4170

Abstract

This study aims to examine the link between audit fees and the following variables: 1) the number of audit committee meetings; 2) the size of the internal audit; 3) the number of internal audit assignments; and 4) the number of branches. This study is an example of causal associative research, a kind of quantitative research that uses secondary data acquired from research sample websites. According to the study's findings, audit fees are influenced by the following factors in the following orders: 1) the size of the internal audit has an effect on audit fees; 2) the number of internal audit assignments has no effect on audit fees; and 4) the number of branches has an effect on audit fees.
ANALISIS EFESIENSI DAN EFEKTIVITAS PENERIMAAN PAJAK KENDARAAN BERMOTOR (PKB) DAN BEA BALIK KENDARAAN BERMOTOR (BBNKB) PADA KANTOR BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH PROVINSI SUMATERA UTARA (BPPRDSU) Hafiz Hasan Noo; Nurlaila Nurlaila; Nur Fadhilah Ahmad
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4: Juli 2023
Publisher : Bajang Institute

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

Abstract

Badan Pengelolaan Pajak dan Retribusi Daerah Provinsi Sumatera Utara Badan Pengelola Pajak dan Retribusi Daerah (BPPRDSU) Provinsi Sumatera Utara merupakan badan penyelenggara kewenangan pemerintahan maupun tugas dekonsentrasi dibidang pendapatan daerah, guna menunjang peningkatan pendapatan daerah secara terus menerus, meningkatkan kualitas pelayanan kepada masyarakat, mewujudkan pelayanan prime (Excellent Service) dalam pelaksanaan adaministrasi pajak provinsi kepada wajib pajak. Penelitian ini bertujuan untuk menganalisis tingkat efisiensi dan efektivitas Penerimaan Pajak Kendaraan Bermotor (PKB) dan Bea Balik Nama Kendaraan Bermotor (BBNKB) pada kantor Badan Pengeleolaan Pajak dan Retribusi Daerah Provinsi Sumatera Utara (BPPRSU). Data yang digunakan adalah data Sekunder berupa wawancara, dokumentasi dan laporan realisasi penerimaan PKB dan BBNKB Tahun 2017- 2020. Teknis analisis yang digunakan yaitu kualitatif deskriptif. Hasil penelitian menunjukkan bahwasannya efisiensi proses pembayaran pajak melalui aplikasi E- SAMSAT mobile memperoleh pencapain dengan kategori tidak efisien karena belum sepenuhnya sistem kinerja aplikasi dilakukan secara daring, sedangkan penerimaan PKB dan BBNKB di BPPRDSU memperoleh tingkat pencapaian dengan kategori efektiv karena setiap tahunnya sudah memenuhi target dan rata- rata mencapai ≥100%.
Analysis Of Regional Fixed Asset Management At The Regional Financial And Asset Management Agency In Medan Putri Febrianti; Nurwani Nurwani; Nurlaila Nurlaila
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 1 (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i1.8584

Abstract

This study aims to analyze the management of regional fixed assets at the Regional Finance and Asset Agency (BKAD) of Medan City. The type of research method used in this research is descriptive-qualitative. Data collection techniques used are interviews, observation, literature, and documentation. The subject of this research is the fixed asset manager. The results of this study indicate that regional asset management at the Medan City Regional Finance and Assets Agency (BKAD) has been carried out based on PERMENDAGRI guidelines No. 19 of 2016 regarding systems and procedures for managing Regional Property (BMD). The management of fixed assets at the Regional Finance and Assets Agency (BKAD) in Medan City can be stated as good, but the facilities and infrastructure are insufficient for the large number of employees in the office. In this case, many computers are unused or have been badly damaged, making them unfit for reuse.
Analisis Penerapan Akuntansi Lingkungan Pada Rumah Sakit Umum Daerah (Rsud) Panyabungan Kabupaten Mandailing Natal Vidya Chalista; Nurlaila Nurlaila; Budi Dharma
Journal Economic Excellence Ibnu Sina Vol. 1 No. 3 (2023): September : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v1i3.358

Abstract

This research is a qualitative descriptive method conducted at the Regional General Hospital (RSUD) Panyabungan Mandailing Natal Regency. This study aims to determine how the recording of environmental costs for waste treatment and the application of environmental accounting at the Panyabungan Regional General Hospital in 2022. The benefit of this research is to find out whether the recording of environmental costs for waste treatment and the application of environmental accounting at the Panyabungan Regional General Hospital of Mandailing Natal Regency has been implemented or not in accordance with PSAK 01. The data used is primary data derived from the results of interviews and secondary data from hospital financial reports. The results of this study are that the Panyabungan Regional General Hospital has made efforts in recording environmental costs and also in implementing environmental accounting. In recording environmental costs according to Hansen and Mowen's theory, Panyabungan Regional General Hospital has not met the appropriate standards because there are no prevention costs in environmental costs or in the sense that there are no activities that require prevention costs. Furthermore, environmental accounting at the Panyabungan Regional General Hospital has not been applied as a whole based on PSAK. Because the allocation of environmental costs carried out by the Panyabungan Regional General Hospital is not in accordance with PSAK No. 1 in the presentation of its financial statements. This can be seen in the presentation section of the financial statements where environmental costs are not presented specifically but in general and disclosure is not disclosed information about environmental cost accounting in the Notes to Financial Statements (CALK) of RSUD Panyabungan.
Perkembangan UMKM Di Indonesia : Peran Pemahaman Akuntansi, Teknologi Informasi dan Sistem Informasi Akuntansi Fitriani Saragih; Rahmat Daim Harahap; Nurlaila
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1427

Abstract

This study aims to determine the development of MSMEs in Indonesia which is influenced by several factors including the role of understanding accounting, information technology, and information systems. The sampling technique used a census technique with a total of 100 respondents who were randomly selected. The analytical test tool used is SmartPLS v.3.2.9 with the SEM (Structural Equation Modeling) analysis method. This analysis is a statistical testing technique to describe the simultaneous linear relationship between indicator variables and variables that cannot be measured directly. This research method uses a quantitative approach with explanatory research with measurement models of Convergent Validity, Discriminant validity, Composite reliability, Alpha Cronbach indicators, and statistical hypothesis testing. The results of this study indicate that the P-Values are 0.000 <0.05 so that Accounting Understanding has a positive and significant influence on the development of MSMEs in Indonesia, the P-Values are 0.054 > 0.05 so that the Utilization of Information Technology has no direct and significant influence on The development of MSMEs in Indonesia and the influence of the variable Accounting Information System on the development of MSMEs has a P-Value of 0.001 <0.05 so that the Accounting Information System has a direct and significant effect on the development of MSMEs in Indonesia.
PENGARUH E-WALLET, CREDIT CARD DAN SPENDING BEHAVIOUR TERHADAP TINGKAT KONSUMSI MAHASISWA UNIVERSITAS ISLAM NEGERI SUMATERA UTARA Anisa Aulia; Nurlaila; Ahmad Syakir
Media Ekonomi Vol. 31 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/me.v31i2.18459

Abstract

This study aims to analyze the effect of E-Wallet, Credit Cards and Spending Behavior on Student Consumption Levels at Islamic University North Sumatra Country. The studyare primary data by distributing questionnaires taken from UINSU students with a sample size of 100 people. The sampling technique used in this study is nonprobability sampling with purposive sampling type, then the data is processed using multiple linear regression analysis. The results of the study stated that E-Wallet and Spending Behavior partially has a positive and significant effect on level consumption. That is, an increase in E- Wallet and Spending Behavior will also increase consumption spending significantly. While credit cards do not have a positive effect and significantly to the level of student consumption.
Prospects Of The Digitalization Of Sharia Accounting In Indonesia Mulyana Fitri; Frida Yanti Sirait; Nurlaila
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 6 No. 2 (2023)
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v6i2.5408

Abstract

Perkembangan teknologi di dunia, mulai dari teknologi sederhana hingga teknologi modern, secara tidak langsung memaksa atau menuntut masyarakat umum atau perusahaan untuk memanfaatkan dan terlibat dalam teknologi tersebut. Tujuan penulisan artikel ini adalah untuk menganalisis peluang atau prospek digitalisasi dalam perkembangan akuntansi syariah di Indonesia. Metode penelitian dilakukan dengan Penelitian Kepustakaan (Library Study). Hasil penelitian bahwa akuntansi syariah dijadikan sebagai nilai akuntabilitas, keadilan dan kebenaran selalu melekat dalam sistem akuntansi syariah menjadikan prinsip dasar operasional dalam prinsip akuntansi syariah. Peluang digitalisasi akuntansi syariah dapat menjadikan Indonesia sebagai pusat keuangan syariah dalam ekonomi syariah, namun perkembangan teknologi yang mengambil alih peran akuntan, profesi akuntan di dunia kerja akan semakin berkurang dan tergantikan oleh teknologi. analitik data. Technological developments in the world, from simple technology to modern technology, indirectly force or require the general public or companies to utilize and be involved in this technology. The purpose of writing the article is to analyze opportunities or prospects for digitalization in the development of Islamic accounting in Indonesia. The research method was carried out by Library Research (Library Study). The results of the research are that sharia accounting is used as a value of accountability, justice and truth are always inherent in the sharia accounting system making the basic principles operational in sharia accounting principles. Opportunities for digitizing sharia accounting can make Indonesia a center for sharia finance in the sharia economy, but technological developments that take over the role of accountants, the accountant profession in the world of work will decrease and be replaced by technology. data analytics
Co-Authors Afriany, Joli Ahmad Syakir Anisa Aulia Arifin Fauzi Lubis Arnida Wahyuni Lubis Aulia Rahman Harahap Bagus Riski Deasy Cahayadie Deviana Denisa Felia Putri Dharma, Budi Frida Yanti Sirait Hafiz Hasan Noo Hendra Harmain Hendra Harmain M Ridwan MUHAMMAD HERU Mulyana Fitri N Nurasiah Nova Maharani Nur Fadhilah Ahmad Nurul Inayah Nurwani Nurwani Putri Febrianti Rahmat Daim Harahap RAHMI ATIKAH Saparuddin Siregar Saparuddin Siregar Saparuddin Siregar Sapriani Sapriani Saragih, Fitriani Shalsa sakila Shalsa Suginam Syahman Sitompul Vidya Chalista Wily Julitawaty Zahrina Razali Zulfa Aliyah