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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.
EFEKTIVITAS GAME JEKO (JELAJAH EKONOMI) BERBASIS STAD TERHADAP KEMAMPUAN PEMECAHAN MASALAH EKONOMI SISWA Nurlaila Nurlaila; Sri Hardianti Sartika; Iis Aisyah
JOURNAL SAINS STUDENT RESEARCH Vol. 3 No. 3 (2025): Jurnal Sains Student Research (JSSR) JUNI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v3i3.4627

Abstract

This study aims to assess the effectiveness of the use of the Jeko Game (Economic Exploration) based on the STAD cooperative learning model in improving students' economic problem-solving abilities. The research method uses a quantitative approach with a quasi-experimental design, involving two classes of XI at SMA Negeri 1 Cihaurbeuti, and using an essay test as an instrument. Data analysis was carried out using the paired sample t-test and independent sample t-test at a significance level of 5%. The N-Gain Score in the experimental class reached 0.7147, while the control class was 0.6390, with an effect size of 0.79 which is included in the moderate category. The results showed a significant difference in increasing problem-solving abilities between the experimental and control classes, with a significance value (2-tailed) of 0.001. Thus, the use of the Jeko Game based on STAD is proven to be more effective than the Think-Pair-Share model in improving students' economic problem-solving abilities.
Perlindungan Hukum terhadap Anak Sebagai Korban Tindak Pidana Pelecehan: Studi Kasus Pondok Pesantren Bani Ma’mun, Kabupaten Serang Nurlaila Nurlaila; Mira Anjani; Putik Kasih S; Juheni Lalawaralata; Amalia Naura H; Tyara Maharani
Presidensial: Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik Vol. 2 No. 2 (2025): Juni : Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/presidensial.v2i2.778

Abstract

Sexual harassment against children in Islamic boarding schools is a serious issue that demands special attention, particularly in the context of legal protection for victims. This study aims to analyze the position and role of child victims in the dynamics of sexual harassment crimes within pesantren, as well as to identify forms of legal protection that can be provided through a victimological approach. One of the cases highlighted in this research occurred at Bani Ma’mun Islamic Boarding School, located in Gembor Udik Village, Cikande Sub-district, Serang Regency, which illustrates the weak protection afforded to children in religious educational environments. By employing an empirical juridical method and referring to secondary data such as legislation, legal documents, and academic literature, this study finds that child victims often do not receive optimal protection, either in the criminal justice process or in terms of psychosocial support. The victimological perspective emphasizes the importance of fulfilling victims' rights, including the right to security, physical and mental rehabilitation, and social reintegration. In this context, protection efforts should not only focus on imposing sanctions on perpetrators but also include the formulation of policies oriented toward the recovery of victims. Therefore, this study recommends strengthening institutional capacity within pesantren to develop and implement comprehensive child protection mechanisms, including regulatory reform and more responsive law enforcement toward victims of sexual crimes. This research is expected to contribute to the development of a legal framework that is more victim-oriented within Indonesia’s criminal justice system.
Analisis System Application Product (SAP) di PTPN III Kebun Dusun Hulu Senly Ardalena Damanik; Nurlaila Nurlaila
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 1 (2024): Februari : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i1.1988

Abstract

This research uses a qualitative research method with a case study approach. In this research, researchers found that the technical system used for SAP at PTPN III Kebun Dusun Hulu has sufficient capacity and can work properly. However, some technical problems such as network errors, damage to hardware, or software that is not working properly can hinder the data input process. Based on the research results, researchers found that PTPN III Kebun Dusun Hulu had implemented several efforts and solutions to overcome obstacles to the System Application and Product (SAP). One of them is ensuring accurate and transparent recording and reporting of human resources, thereby helping plantations manage and utilize human resources effectively and efficiently. Apart from that, refreshment activities were also carried out for employees to understand the importance of business process standardization in SAP and how to apply it consistently. There are also routine supervision and monitoring activities to ensure correct understanding and implementation of business processes by all employees.
Analisis Penerapan Sistem Informasi Akuntansi Pada Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) Di Desa Tanjung Selamat Kec. Percut Sei Tuan Morina Sari Simamora; Nurlaila Nurlaila; Nurul Inayah
Manajemen Kreatif Jurnal Vol. 1 No. 4 (2023): November: Manajemen Kreatif Jurnal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i4.2141

Abstract

The aim of this research is to find out how accounting recording techniques are used in Tanjung Selamat Village, Kec. Percut Sei Tuan, and how it impacts the accountability of village allocation control (ADD). Qualitative descriptive is a type of research methodology used in this research. using data collection techniques, document analysis, and interviews. To speak for the village secretary and treasurer and collect documents related to budget realization records, this research uses a data collection strategy. Based on research findings, Tanjung Selamat Village in Kec. Percut Sei Tuan has created an accounting record system as a consequence of using village financial techniques (siskeudes). The application of accounting record techniques to the general control of accountability for village capital allocation proves that the implementation of village equity allocation is transparent, accountable and accountable. There are only a few obstacles, such as submitting the budget to the village head, which sometimes causes delays. But overall the practice of village financial control is very good and in line with PERMENDAGRI number 20 of 2018.
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.
MEMBANGUN DESA DARI PERENCANAAN: POTRET RKPDESA JENGGAWAH KABUPATEN JEMBER TAHUN 2024 Aisyah Nurul Umamah; Nurlaila Nurlaila; Meilinda Maulidya Widiyanti; Selvi Putri Rahayu; Anggi Kharisma Putri; Eki Dwi Eksanti; Prillinaya Yudhistira; Oryza Ardhiarisca
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 6 (2025): November
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i6.1602

Abstract

Penyusunan Rencana Kerja Pemerintah Desa (RKPDes) merupakan instrumen strategis dalam mewujudkan pembangunan desa yang partisipatif, transparan, dan akuntabel. Penelitian ini bertujuan menganalisis proses penyusunan RKPDes Desa Jenggawah Tahun 2024 dengan fokus pada prinsip partisipasi, transparansi, selektivitas, akuntabilitas, pemberdayaan, dan keberlanjutan. Menggunakan metode kualitatif-deskriptif, data diperoleh melalui wawancara mendalam, observasi, serta dokumentasi dengan melibatkan tiga informan kunci, yaitu Sekretaris Desa, Bendahara Desa, dan anggota BPD. Hasil penelitian menunjukkan bahwa penyusunan RKPDes telah melibatkan masyarakat melalui Musdes dan Musrenbangdes, namun keterbatasan anggaran menjadi kendala utama dalam realisasi usulan. Transparansi diwujudkan melalui forum terbuka, proyeksi usulan, serta publikasi informasi melalui website desa dan banner APBDes. Pemerintah desa juga menerapkan prinsip selektif berdasarkan evaluasi program tahun sebelumnya dan urgensi kebutuhan masyarakat. Akuntabilitas tercermin melalui pelaporan penggunaan dana dan pelaksanaan kegiatan sesuai ketentuan regulasi. Program pemberdayaan seperti pengelolaan Bukit Nuansa Cafe oleh BUMDes meningkatkan PADes dan membuka lapangan kerja. Evaluasi tahunan menjadi fondasi keberlanjutan program, meskipun masih diperlukan penguatan kapasitas aparatur dan peningkatan partisipasi masyarakat. Temuan ini menegaskan pentingnya tata kelola pemerintahan desa yang baik dalam penyusunan RKPDes serta memberikan rekomendasi perbaikan bagi desa dalam konteks perencanaan pembangunan. Kata Kunci: RKPDes, Perencanaan Pembangunan Desa, Partisipasi Masyarakat, Transparansi, Akuntabilitas, Good Governance.
The Influence of Green Accounting on Greenhouse Gases in Public Companies Suci Lailatul Sifa; Nurlaila Nurlaila; Hotbin Hasugian
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8809

Abstract

The purpose of this study is to examine the effect of green accounting (X) on greenhouse gas emissions (Y) in public companies. This study uses quantitative research. The sample used in this study was 300 companies listed in the Indonesian Sharia Stock Index (ISSI) for the 2021-2023 period. The data sources were secondary data from the Indonesian Stock Exchange, the Indonesian Sharia Stock Index, and related companies. Data analysis used was validity and reliability tests, simple linear regression, heteroscedasticity tests, multicollinearity tests, coefficient of determination, and hypothesis testing. Based on the results of the study on the effect of green accounting on greenhouse gas emissions in public companies, the following conclusions can be drawn: Simple linear regression analysis shows Y = 0.551 + 0.033 X, indicating a positive regression direction. This means there is a positive and increasing effect between green accounting (X) and greenhouse gas emissions (Y) in public companies. The results of the hypothesis test at a significance level of 0.05 can be seen that the calculated T (3.103) > T table (1.968) and p value 0.002 < 0.05, so the hypothesis is accepted explaining that green accounting (X) has a significant effect on greenhouse gases (Y) in public companies.
Persepsi Pelaku UMKM Tentang Penyajian Laporan Keuangan Berbasis SAK-ETAP di Kabupaten Serdang Bedagai Perspektif Akuntansi Syariah Mutiara Zain Dalimunthe; Nurlaila Nurlaila; Hendra Hermain
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.9504

Abstract

Lack of knowledge regarding the preparation of financial reports and little understanding of how to present financial reports in accordance with accounting standards is one of the obstacles experienced by UMKM actors. However, these obstacles became the basis for conducting this research which intends to find out how UMKM actors perceive the presentation of SAK-ETAPbased financial reports in Serdang Bedagai Regency (In Sharia Accounting). Based on the results of the research that has been done, it can be concluded as follows: The recording and preparation of financial reports by UMKM actors is only limited to simple reports made in accordance with the understanding and needs of each UMKM manager. UMKM actors do not apply SAK-ETAP in compiling financial reports, because UMKM managers do not understand SAK-ETAP. The perpetrator considered that the recording carried out was clear and in accordance with the needs. This is because there is no socialization or training from the government or institutions related to the meaning of SAK ETAP and the importance of preparing financial reports in accordance with SAK ETAP. SAK-ETAP also has compatibility with existing financial records in sharia accounting.
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 Hendra Hermain Hotbin Hasugian 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 Mutiara Zain Dalimunthe Neza Desyarti Ning Iswati Nur Aisiyah Mulyati 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 Suci Lailatul Sifa 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