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Analisis Akuntabilitas dan Transparansi Laporan Keuangan pada Kelurahan Gundaling II Kecamatan Berastagi Kabupaten KARO Ummu Huzaifah Br Purba; Nurlaila Nurlaila
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 2 (2024): April : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i2.2259

Abstract

This research aims to analyze the level of accountability and transparency in the financial reports of Gundaling II Subdistrict and identify practices that influence community involvement in the supervision and use of public funds. Qualitative research methods are used by collecting data through analysis of financial reports, interviews with related parties, and direct observation of the financial management process. The results of the analysis show that although financial reports have generally been prepared well, there are still several areas where aspects of accountability and transparency need to be improved. These findings highlight the need to improve financial management procedures, use technology to improve transparency, and expand public participation in financial oversight. The implication of this research is the importance of implementing more transparent and accountable practices in local government financial management in order to increase community involvement and trust in the use of public funds.
Pengaruh Pemahaman Sistem Akuntansi, Pemanfaatan Teknologi Informasi dan Pengendalian Internal Terhadap Pengelolaan Anggaran Dana Desa Mutiara Ratu Shapura; Nurlaila Nurlaila; Nurul Jannah
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): Oktober : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i4.2894

Abstract

Management of village fund management is accountability or answering and explaining the performance and actions of a person/leader of an organizational unit to parties who have rights or who are authorized to ask for accountability in the form of reports with the principle that every village financial management activity must be accountable to the village community. Research methods used The quantitative method used was a sample size of 34 people. The data collection instrument used was a questionnaire. The dependent variable of this research is village fund budget management and the independent variables are understanding the accounting system, use of information technology and internal control. The data analysis technique used is multiple linear regression analysis. The results of the t test show that (1) the variable understanding the accounting system has no effect on village fund budget management, the use of information technology has an effect on village fund budget management, internal control has a positive effect on village fund budget management while simultaneously the variables understanding the accounting system, use of information technology and internal control has a significant and positive effect on village fund budget management.
Analisis Perbandingan Kinerja Keuangan Shariah Antara Sharia Conformity And Profitability (SCNP) Dan Shariah Maqashid Index Pada Bank Umum Syariah Diindonesia Dandi Gunawan; Nurlaila Nurlaila; Laylan Syafina
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.2053

Abstract

In this study the measurement of financial performance at Islamic Commercial Banks in Indonesia is carried out based on sharia aspects which consist of Islamic financial performance and Islamic maqashid performance. This study aims to analyze the performance of Islamic banking, especially Islamic Commercial Banks in Indonesia during the five year period from 2018-2022. Which is measured using the Sharia Conformity and Profitability (SCnP) and the Sharia Maqashid Index (SMI). The data used are 5 Islamic Commercial Banks consisting of: Bank Muamalat Indonesia (BMI), Bank Mega Syariah (BMS), Bank BCA Syariah (BCAS), Bank Bukopin Syariah (BBS), Bank Aceh Syariah (BAS). The data source used in this research is secondary data. Data is obtained from the annual reports of BUS in Indonesia for 2018-2022 via the website of each Islamic Commercial Bank. The results of this study show that based on the graphs and rankings, the results of the comparison of SCnP and SMI during the 2018-2022 period show that Islamic Commercial Banks in Indonesia are in one quadrant, namely URQ (Upper Right Quadran), Bank Aceh Syariah (BAS) is ranked first, Banks Muamalat Indonesia (BMI) is ranked second, Bank BCA Syariah (BCAS) is ranked third, Bank Bukopin Syariah is ranked 4th, and Bank Mega Syariah is ranked fifth.
Pengaruh Piutang Dan Utang Jangka Pendek Terhadap Pendapatan Pada PT. Astra International Tbk Alwi Pratama Putra Siregar; Nurlaila Nurlaila; Atika Atika
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2329

Abstract

The purpose of this research is to determine the effect of short-term receivables and debt on income at PT. Astra International Tbk. This research shows that there is a discrepancy between theory and financial reports at PT. Astra International Tbk. In 2020 and 2021, income decreased, receivables increased in those years, namely 2020 and 2021, while income decreased, and short-term debt increased in 2018 and 2021, and income also increased. The formulation of the problem in this research is whether short-term receivables and debts have an effect on income at PT. Astra International Tbk. The discussion in this research is related to the field of accounting which discusses financial report analysis. The theory used in this research is regarding company income, namely the company's ability to fulfill its short-term obligations, receivables, namely company claims to other parties whose maturity is less than one year, and short-term debt, namely the company's obligations to other parties which must be paid immediately within a period of time. less than one year. The type of research used in this research is quantitative research. The data source used is secondary data obtained via the website www.idx.co.id. Data processing in this research was carried out using SPSS version 23. Data analysis techniques used descriptive tests, normality tests, linearity tests, classical assumptions, hypothesis testing, and multiple linear regression analysis. The results of this research show that there is a partial influence between the receivables variable and the income variable with a calculated t value of 3.264901 > ttable with a value of 2.026192. Partially, short-term debt has an effect on income with a calculated t value of 15.93768 > t table with a value of 2.026192.
Peran Mahasiswa PGMI Dalam Penguatan Materi Pronunciation Alfabet Melalui Media Flashcard di MIS Miftahul Huda II Kota Palangka Raya Nurlaila Nurlaila; Zaitun Qamariah; Istiyati Mahmudah; Nuril Ainularifin; Milla Anggraini; Putri Cahya Novebriani; Deni Adi Saputra; Achmad Zaelani
Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Vol. 2 No. 3 (2024): Juli : Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pandawa.v2i3.925

Abstract

This community service activity aims to improve the English alphabet pronunciation skills among students at MIS Miftahul Huda II in Palangka Raya City through the use of flashcard media. Students from the Elementary School Teacher Education (PGMI) program are actively involved in the planning, implementation, and evaluation of this program. The method used is a participatory approach, where PGMI students provide interactive learning using specially designed flashcards to help students recognize and correctly pronounce the alphabet. The results of this activity show a significant improvement in students' pronunciation skills and their enthusiasm for participating in the learning process. Additionally, the involvement of PGMI students in this program provides valuable practical experience in teaching and classroom management. Therefore, this activity is beneficial not only for the students but also for the professional competence development of PGMI students.
Transformasi Digital Pelayanan Publik: Tantangan dan Prospek dalam Implementasi E-Government di Kabupaten Bima Nurlaila Nurlaila; Zuriatin Zuriatin; Nurhasanah Nurhasanah
Public Service and Governance Journal Vol. 5 No. 2 (2024): Juli: Public Service and Governance Journal
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/psgj.v5i2.1468

Abstract

The urgency of this research lies in the importance of digital transformation in enhancing the quality of public services in Bima Regency. This study employs a qualitative descriptive approach to explore digital transformation in public services in Bima Regency. The research subjects involve local government officials, SKPD employees, and the general public to obtain a broad perspective on the obstacles and solutions in digital transformation. The research findings indicate that the implementation of e-Government faces various significant challenges, including accessibility, digital literacy, cultural and organizational changes, official support, and budget allocation. Bima Regency requires an inclusive and affordable approach to develop e-Government services accessible to all layers of society, including those in remote areas and vulnerable groups. Digital literacy emerges as a crucial factor in confronting digital transformation, and structured digital literacy programs can assist the public and government employees in acquiring the necessary knowledge and skills. Cultural and organizational changes are also vital in adopting e-Government, necessitating organizational restructuring, capacity building, and continuous learning. Support from officials and public awareness are also crucial factors in the successful implementation of e-Government. With commitment from officials and public awareness of the benefits of e-Government, local governments can accelerate technology adoption and ensure widespread participation from all layers of society. Additionally, adequate budget allocation is crucial in supporting the development of e-Government, enabling the construction of robust technological infrastructure and enhancing service accessibility.
Penerapan Praktik Akuntansi di Dinas Perindustrian dan Perdagangan: Studi Literatur Siti Ramadhani Saragih; Nurlaila Nurlaila
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 4 (2024): Oktober : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i4.478

Abstract

The Department of Industry and Trade (Disperindag) plays a crucial role in advancing the industrial and trade sectors at the local level. However, the implementation of accounting practices in government institutions often faces various significant and complex challenges. This literature study aims to present a comprehensive analysis of the application of accounting practices at the Department of Industry and Trade (Disperindag) by exploring various aspects of the accounting system implemented in the institution. This research employs a literature study method. In general, the accounting system applied at Disperindag has adhered to the applicable government accounting principles, including transaction recording, budget management, and reporting in accordance with established standards. However, there are several practices that need to be updated to align with the latest standards in order to enhance compliance. Although the financial reporting procedures are quite good, there are shortcomings in terms of speed and accuracy that can affect data-driven decisions. Budget management also faces challenges that require adjustments to enhance efficiency and effectiveness; recommendations for improving the accounting system at the Department of Industry and Trade are suggested. The increase in training for accounting staff is considered crucial to ensure they have a better understanding of regulations and best practices. In addition, updates in information technology are expected to accelerate and simplify the financial reporting process. A revision of the reporting and budget management procedures is also necessary to enhance the efficiency and effectiveness of budget utilization. The implementation of these recommendations is expected to improve the quality of the accounting system at the Department of Industry and Trade, enhance transparency and accountability, and support the achievement of the agency's strategic goals more effectively. Thus, financial management at the Department of Industry and Trade can become more optimal and contribute to sustainable economic development.
Analisis Implementasi Standar Pelaporan Keuangan Internasional (IFRS) Terhadap Kinerja Keuangan Perusahaan Nurlaila Nurlaila; Azka Wardatul Hayyah; Nur Habibah; Ayu Raudah Zamzam; Very Armanda Siregar
Trending: Jurnal Manajemen dan Ekonomi Vol. 3 No. 1 (2025): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v3i1.3598

Abstract

This study aims to analyze the impact of the implementation of International Financial Reporting Standards (IFRS) on the company's financial performance. The implementation of IFRS is expected to improve the transparency and quality of financial reporting, which in turn can affect the economic and financial decisions made by management and stakeholders. This study uses a quantitative method by analyzing the company's financial data before and after the implementation of IFRS. The data used include annual financial reports from various industrial sectors over a certain period of time. The results of the study indicate that the implementation of IFRS has a significant effect on several financial performance indicators, such as profitability, liquidity, and leverage. These findings suggest that higher and more consistent reporting standards can help companies manage their finances more effectively and increase investor confidence. However, the impact of IFRS implementation also varies depending on the characteristics of the industry and the accounting policies adopted by each company. This study makes an important contribution to the understanding of how international reporting standards can affect the company's financial performance and provides insights for regulators, practitioners, and academics in developing financial reporting policies.
Pemberdayaan Petani Salak: Strategi Dalam Meningkatkan Pengembangan Ekonomi Lokal Di Kelurahan Bobo Kecamatan Tidore Utara Kota Tidore Kepulauan Zuleiha Husen; Nurlaila Nurlaila; Zandy Pratama Zain; Abdul Bahar Muslim
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 2 No. 6 (2024): Desember : MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v2i6.1037

Abstract

Snake Fruit or Salak is a commodity that is quite in demand by the community. Currently, the products that can be enjoyed are fruit and juice. Meanwhile, the potential for processing other products is still lacking to be explored to provide benefits for producers. Therefore, our team held a workshop that focused on the production of snake fruit products. This workshop aims to equip local residents with the knowledge and skills to utilize snake fruit, a resource that is widely available but potentially underutilized in the community.This workshop consists of a tutorial on processing snake fruit into various products. We provide participants with hands-on experience and guidance on making items such as jam, jelly, or even dried snake fruit snacks. Two weeks after the workshop, a follow-up evaluation was conducted to assess the effectiveness of the training and explore potential challenges faced by participants in applying their new skills. The contribution of this project is the empowerment of the Bobo Village community through knowledge sharing and promoting the use of local resources in the form of Snake Fruit Dates and Sweetened Snake Fruit
Pemberdayaan Petani Salak: Strategi dalam Meningkatkan Pengembangan Ekonomi Lokal di Kelurahan Bobo Kecamatan Tidore Utara Kota Tidore Kepulauan Zuleiha Husen; Nurlaila Nurlaila; Zandy Pratama Zain; Abdul Bahar Muslim
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 3 No. 4 (2024): Desember: Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v3i4.1613

Abstract

Snake Fruit or Salak is a commodity that is quite in demand by the community. Currently, the products that can be enjoyed are fruit and juice. Meanwhile, the potential for processing other products is still lacking to be explored to provide benefits for producers. Therefore, our team held a workshop that focused on the production of snake fruit products. This workshop aims to equip local residents with the knowledge and skills to utilize snake fruit, a resource that is widely available but potentially underutilized in the community. This workshop consists of a tutorial on processing snake fruit into various products. We provide participants with hands-on experience and guidance on making items such as jam, jelly, or even dried snake fruit snacks. Two weeks after the workshop, a follow-up evaluation was conducted to assess the effectiveness of the training and explore potential challenges faced by participants in applying their new skills. The contribution of this project is the empowerment of the Bobo Village community through knowledge sharing and promoting the use of local resources in the form of Snake Fruit Dates and Sweetened Snake Fruit
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