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Islamic Social Reporting: Viewed from the Aspects of Corporate Governance, Sharia-Based Media Exposure, and Profitability in Indonesia and Its Impact on Company Value Bayu Gusmara; Nurlaila Nurlaila; Tri Inda Fadhila Rahma
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3821

Abstract

One way to provide full disclosure in the Islamic context is by applying the ISR. The ISR index is a benchmark for the implementation of Sharia social activities which contains a compilation of CSR standard items set by AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions). The purpose of this research is to explore the impact of Islamic social reporting on firm value. Islamic social reporting refers to disclosing social and environmental information based on Islamic principles. Therefore, it is necessary to analyze the relationship between the strength of corporate governance, media exposure, and Sharia-based profitability with the extent and quality of Islamic social reporting. The research method used is quantitative which uses samples of financial reports from companies listed on the Jakarta Islamic Index (JII) during 2019-2022. The results of the study show that there is an influence of Corporate Governance Strength on Islamic Social Reporting. Then, media exposure to influences of Islamic Social Reporting. It was also found that there was an influence of corporate governance strength, media exposure, and profitability on Islamic social reporting and the influence of Islamic social reporting on company value.
The Influence of Workload, Work Stress, Organizational Culture, and Work Environment on Job Performance at Employees of PT. Bank Sumut Syariah Deli Serdang Area Ridho Pratama; Nurlaila Nurlaila; Muhammad Lathief Ilhamy Nasution
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3891

Abstract

This study aims to examine the effect of workload, work stress, organizational culture and work environment on job performance. This research was conducted at the sub-branch office of the Bank Sumut Syariah which is located in the Deli Serdang area, namely in Lubuk Pakam, Limau Manis, and Hamparan Perak. Researchers took the entire population with a total of 35 people as research respondents. This research method uses quantitative research using an associative approach, data collection techniques using a questionnaire. The data obtained were analyzed using the multiple linear regression method. The results showed that workload had a positive and significant effect on job performance. It can be seen from the results of data processing the Workload variable tvalue 2.374 > ttable 2.042. As for the variables Work Stress,­ 2.042, Organizational Culture variable value of 1.069 < t­table 2.042, t value the Work Environment variable is 0.783 < ttable 2.042. The results of the simultaneous test hypothesis show that Workload, Work Stress, Organizational Culture and Work Environment simultaneously affect Job Performance. This can be seen from the calculated Fvalue of 3.908 > Ftable 2.68.
FAKTOR-FAKTOR YANG MEMPENGARUHI PRODUKSI JAGUNG DI DESA TUWIE KAREUNG KECAMATAN PASIE RAYA KABUPATEN ACEH JAYA Nurlaila Nurlaila; Agustiar Agustiar; Mahrizal Mahrizal
Agros Journal of Agriculture Science Vol 25, No 3 (2023): edisi Juli
Publisher : Fakultas Pertanian, Universitas Janabadra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37159/jpa.v25i3.3408

Abstract

The results of this study indicate that corn production in Tuwie Kareung Village, Pasie Raya District, Aceh Jaya Regency is jointly influenced by the variables of land area, seeds, urea fertilizer, NPK fertilizer, KCL fertilizer, pesticides and working days of 82.7% which are affected by the area variable land, seeds, urea fertilizer, NPK fertilizer, KCL fertilizer, pesticides and working day. Meanwhile, 17.3% is explained or influenced by other independent variables that are not included in this research model. Corn production in Tuwie Kareung Village, Pasie Raya District, Aceh Jaya Regency partially stated that Tcount > Ttable and α <0.05 indicated that it was influenced by variables of land area, seeds, urea fertilizer, NPK fertilizer, KCL fertilizer, pesticides and working days. Keywords: Production, Corn, Farmers INTISARITujuan penelitian ini adalah untuk mengetahui apa saja faktor-faktor yang mempengaruhi produksi jagung di Desa Tuwie Kareung Kecamatan Pasie Raya Kabupaten Aceh Jaya. Hasil penelitian ini menunjukkan bahwa produksi jagung di Desa Tuwie Kareung Kecamatan Pasie Raya Kabupaten Aceh Jaya secara bersama-sama dipengaruhi variabel luas lahan, bibit, pupuk urea, pupuk NPK, pupuk KCL, pestisida dan hari orang kerja sebesar 82,7% diperngaruhi variabel luas lahan, bibit, pupuk  urea, pupuk NPK, pupuk KCL, pestisida dan hari orang kerja. Sedangkan sebesar 17,3% % dijelaskan atau dipengaruhi oleh variabel independen lain yang tidak termasuk dalam model penelitian ini. Produksi jagung di Desa Tuwie Kareung Kecamatan Pasie Raya Kabupaten Aceh Jaya secara parsial menyatakan Thitung > Ttabel dan α < 0,05 menunjukkan dipengaruhi oleh variabel luas lahan, bibit, pupuk urea, pupuk NPK, pupuk KCL, pestisida dan hari orang kerja. Kata Kunci: Produksi, Jagung, Petani 
PERILAKU PEMBERIAN MAKANAN PENDAMPING ASI (MP-ASI) nurlaila nurlaila
Jurnal Ilmiah Kesehatan Keperawatan Vol 15, No 2 (2019): JURNAL ILMIAH KESEHATAN KEPERAWATAN
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH GOMBONG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26753/jikk.v15i2.334

Abstract

Latar Belakang Usia bayi 6 bulan merupakan fase kritis dalam mulai makan. Kecukupan gizi bayi sangat dipengaruhi oleh pola pemberian makan yang benar. MP-ASI merupakan makanan awal yang diberikan pada bayi sebagai pendamping ASI yang berguna untuk memenuhi kebutuhan gizi serta mendukung pertumbuhan dan perkembangan bayi. Orang tua memiliki peran yang sangat penting untuk menyediakan MP-ASI yang sehat, perilaku pemberian MP ASI yang baik dipengaruhi oleh tingkat pengetahuan ibu tentang MP ASI. Konsumsi MP ASI yang baik mendukung pencegahan terjadinya stunting pada balita. Tujuan penelitian ini mendeskripsikan perilaku  pemberian  makanan pendamping ASI (MP-ASI)  pada bayi usia 6 – 12 bulan.Metode: Metode penelitian yang digunakan adalah deskriptif. Sampel dalam penelitian ini adalah 225 ibu yang memiliki bayi usia 6-12 bulan yang tinggal di Kecamatan Buayan kabupaten Kebumen. Sampel ini diambil dengan teknik random sampling. Instrumen yag digunakan dalam penelitian ini adalah kuesioner pengetahuan tentang MP-ASI, kuesioner dan lembar observasi perilaku pemberian MP-ASIHasil: Hasil penelitian menunjukan bahwa mayoritas ibu berusia antara 21-30 tahun (65.3%), sedangkan untuk usia bayi paling banyak usia 11 bulan (16.9%). Mayoritas pendidikan ibu adalah SMP 99 responden (44%), dan 219 ibu bekerja sebagai ibu rumah tangga (97.3%). Sebanyak 199 ibu  memiliki pengetahuan cukup (88.4%) dan sebanyak 135 ibu memiliki perilaku pemberian MP-ASI dengan kategori cukup (60.0%).Pembahasan: Hambatan ibu dalam praktik pemberian MP-ASI adalah kemiskinan, beban kerja yang tinggi, kurangnya kekuatan pengambilan keputusan dalam rumah tangga, dan kekurangan susu.
ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI LAMA SAKIT DIARE PADA ANAK DI DESA RANTE WRINGIN KECAMATAN BULUSPESANTREN KABUPATEN KEBUMEN TAHUN 2012 Deni Setyowati; Cokro Aminoto; Nurlaila Nurlaila
Jurnal Ilmiah Kesehatan Keperawatan Vol 9, No 1 (2013): JURNAL ILMIAH KESEHATAN KEPERAWATAN
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH GOMBONG

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

Abstract

Diarrhea still becomes a major cause of morbidity and mortality. In developing countries many children are suffering from diarrhoea for more than 12 times a year and it becomes the cause of death with CRF 15% to 34% of all deaths and the highest incidence occurs in children. Diarrhoea disease is one of the environmentally-based diseases. The two dominant factors causing the disease are water supply and excreta disposal. Both of these factors will interact with human behavior. This study aims to know the factors influencing the length of Diarrhea illness in Rante Wringin Village Buluspesantren, Kebumen in 2012. This study used cross-sectional correlation approach. The data were analyzed using frequency distributions and bivariate analysis using chi square test statistic and logistic regression. The results showed no correlation between places to defecate with diarrhoea with p: 0.038 and no correlation between clean water usage with the length of diarrhoea illness with p: 2.057. There was a correlation between the knowledge level of the parents with the length of diarrhoea illness with p: 0.018. There was no correlation between nutritional status with  the length of diarrhoea illness with p: 1.000. There was no correlation between economic status with the length of diarrhoea illness with p: 0.03.   Keywords:  a place to defecate, children, economic status the use of clean water,  knowledge, nutritional status, , the length of diarrhoea illness
POLA MAKAN DAN POLA AKTIFITAS PADA ANAK OBESITAS DI SD ISLAM AL-HIKMAH SELOKERTO KECAMATAN SEMPOR KABUPATEN KEBUMEN Ning Iswati; Neza Desyarti; Nurlaila Nurlaila
Jurnal Ilmiah Kesehatan Keperawatan Vol 14, No 2 (2018): JURNAL ILMIAH KESEHATAN KEPERAWATAN
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH GOMBONG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26753/jikk.v14i2.280

Abstract

Obesity has become a worldwide health problem. Obesity is the impact of energy imbalances over a period of time. Many factors cause excessive obesity, but these can be simplified into eat more and move less. The purpose to know dietary habit and activity pattern towards obesity of elementary school children in Al-Hikmah Islamic Elementary School at Selokerto, Sempor, Kebumen. This research is an analytic research with total sampling technique as many as 34 respondents. Data collection was done by filling out the questionnaires with univariat analysis.Based on the research conducted, finding out 61,8% of children have good dietary habit and 41,2% of them have less activity. Children with obesity have good dietary habit and children  have less activity. Since there is it is possibly related by other factors, such as genetic, socioeconomic, environment, hormonal, psikologis and gender. There should be next reseach on the other factors, such as genetics, socioeconomic, environmental, hormonal, psychological and gender.  Key word : activity patterns, dietary habit, obesity 
Implementasi Teori Akuntansi Dalam Perumusan Standar Akuntansi Pelaporan Keuangan Siti Nur Adillah; Cici Putri Ardyanti; Nurlaila Nurlaila
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.525

Abstract

At the beginning, accounting was merely a very simple record-keeping. It was only to record the economic transactions happened in the society at that time. Along with the breakthrough period and human needs in every transaction, the basic clear rules are keenly needed that can be tailored to the development of technological progress. Due to such rationale, an accounting theory is needed to answer all hypotheses on the phenomena that occurs in the society. The thinkers and researchers in the field of accounting continue to work with various methods and approaches to implement the accounting theory which is acceptable by all users of the accounting community in the world and so as to produce a Statement of Basic Accounting Theory (ASOBAT) published by the AAA in 1966 and Positive Accounting Theory (PAT) appeared in 1979. Outlining the process of formulation of accounting theory, the emergence of ASOBAT and PAT and finding the reason of accepting the accounting standards in the world (IASC-IFRS) is the purpose of writing this paper.
Penerapan Sistem Informasi Manajemen Kepegawaian (SIMPEG) di Kementrian Hukum dan HAM Sumatera Utara Putri Febrianti; Nurlaila Nurlaila
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1690

Abstract

This research aims to find out and examine the implementation of the Personnel Management Information System (SIMPEG) at the Ministry of Law and Human Rights of North Sumatra to realize E-Government. This research is a descriptive qualitative type with data collection techniques carried out through triangulation which includes interviews, observation and documentation studies, then the data is analyzed using the Miles and Huberman model where the data is reduced, presented and conclusions are drawn. The results of this research are that the application of SIMPEG has been implemented according to its function to develop electronic-based government administration in improving the quality of personnel services optimally, as well as as a medium for making personnel decisions. Efforts made to optimize the implementation of SIMPEG are to carry out routine monitoring of each individual's performance behavior by their direct superior, then there is integrated socialization as a form of support from internal and external sources by maximizing the potential of existing resources.
Analisis Penerimaan Pajak Bumi dan Bangunan (PBB) terhadap Pendapatan Daerah di Kecamatan Kotarih Audi Fazhillah; Nurlaila Nurlaila
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1694

Abstract

This research aims to analyze regional tax revenues on regional income in Kotarih sub- district. The data used in this research is a verbal question and answer process that takes place in one direction. The results of this research show a positive relationship between tax revenues and income in Kotarih sub-district, Serdang Bedagai district. Regional government income used to finance development comes from various sources, one of which is taxation. To finance the region and promote its development, it can adopt a tax revenue optimization policy in which everyone is obliged to pay taxes in accordance with their obligations and established legal rules. One of the potential regional taxes based on regional expenditure, the Serdang Bedagai Regency Government recorded a quite good increase in the funds involved. Increasing regional tax revenues will improve the welfare of urban communities by providing regional income by regulating the community's economy so that it can grow and develop.
Analisis Penerapan Akuntansi Dan Kesesuaiannya Dengan SAK ETAP Pada UMKM: (Studi Kasus Desa Lau Dendang) Muhammad Saleh Siregar; Nurlaila Nurlaila; Atika Atika
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1741

Abstract

This study aims to determine how the application of accounting based on SAK ETAP. This research was conducted using a qualitative method with a descriptive approach. Data collection techniques in this study using observation, interviews and documentation techniques. The analysis technique used is using data reduction, data presentation and conclusion drawing. Based on data analysis, the results showed that several MSME players in Lau Dendang Village have not implemented SAK ETAP in running their businesses. MSMEs already have financial statement records but the records carried out are still simple.
Co-Authors Abdul Bahar Muslim Achmad Zaelani Agustiar Agustiar Ahmad Fathul Aziz Ahmad Qorib Ahmad Ripai Saragih Aisyah Nurul Umamah Alwi Pratama Putra Siregar Amalia Naura H Anak Agung Istri Sri Wiadnyani Anggi Kharisma Putri Annisa Namira Annisa Utami Wallad Arifin Fauzi Lubis Arnika Dwi Asti Ary Satria Putra Atika Atika Audi Fazhillah Ayu Aldira Sari Ayu Raudah Zamzam Azka Wardatul Hayyah B. P. Priosoeryanto Bayu Gusmara Candhra Dwi D.R Cici Putri Ardyanti Cokro Aminoto Dandi Gunawan Darmawaty Rauf deni adi saputra Deni Setyowati Dessy Wulandari Dewi Arisanti Dewi Erianti Diris Pulungan Diva Mumtazah Putri Zulferry Efrida Sari Ramayani Siahaan Eki Dwi Eksanti Ela Sapitri ELIHAMI, ELIHAMI Elvina Zuhir Endah Setyaningsih Ernawati Ernawati Evy Eryta Farnida Esa Faujiah Faujiah Fitria Ratna Lingga Hafiz Hafiz Haririah Haririah Hasan Hasan Hasanah Hasanah Hastuti Olivia Iis Aisyah Irma Dewiyanti Istiyati Mahmudah Izzatul Zannah Jabid, Abdullah W. Jannah, Nurul Jasri Jasri Juheni Lalawaralata Juliana Batubara Kamis, Ruslan A. Khairunnisak Khairunnisak Kurshin M.S Marsaoly Laylan Syafina Lubis, Silvi Puspa Widya Mahrizal Mahrizal Martini Martini Marwan Marwan Marwan, Deinike Wanita Meilinda Maulidya Widiyanti Meisyah Rambe Milla Anggraini Mira Anjani Mochamad Nasrullah Morina Sari Simamora Muassomah Muassomah Muhammad Lathief Ilhamy Nasution Muhammad Saleh Siregar Muhammad Zalnur Muslimin Muslimin Mutiara Ratu Shapura Neza Desyarti Ning Iswati Nur Aisiyah Mulyati Nur Habibah Nur Hanna Nurfarida Deliani Nurhasanah Nurhasanah Nuri Aslami Nuril Ainularifin Nurkocin Nurkocim Nurlailah Nurlailah Nurul Inayah Nurweni Nurweni Oryza Ardhiarisca Praba Ginandjar Prillinaya Yudhistira Putik Kasih S Putri Aulia Br Siregar Putri Cahya Novebriani putri febrianti Rahmati Rahmati Raudhah Jannatun Ridho Pratama Risman Risman Rizky Ananda Dafitra Siregar Rizky Nurul Huda Rohani Katili S. Andriyanto S.H.I. Purnomo S.T. Astuti Safri Basir Salsabila Dwi Ananda Sari Wahyuni Sari, Nukhak Nufita Selvi Putri Rahayu Senly Ardalena Damanik Silvi Wijaya Siti Nur Adillah Siti Ramadhani Saragih Sri Hardianti Sartika Sriyana Sriyana Suryahadi (Suryahadi) Syarifah Rahmiza Muzana T. Samudro Tri Inda Fadhila Rahma Tuti Anggraini Tuti Heiriyani Tyara Maharani Uci Roito Anggina Nst Ummi Rahayu Saragih Ummu Huzaifah Br Purba Very Armanda Siregar Wardah T. Simamora Widya Sariati Wirda Wirda Y. Yulianti Yetty Yetty Yolanda Mohunggo Yuli Retnani Yungki Akbar Yusrina Rsia Siregar Zaitun Qamariah Zandy Pratama Zain Zuleiha Husen Zulkifili Zulkifili Zulmuqim Zulmuqim Zuriatin Zuriatin