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dan Kewirausahaan) Bilancia : Jurnal Ilmiah Akuntansi Jurnal Mantik JURNAL EKSBIS Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Proaksi SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam JAZ: Jurnal Akuntansi Unihaz Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Al-Kharaj: Journal of Islamic Economic and Business CERMIN: Jurnal Penelitian Ilomata International Journal of Tax and Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akademi Akuntansi (JAA) Jurnal Ekonomi Pembangunan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Jurnal EK dan BI RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Akuntansi dan Keuangan JEKPEND Jurnal Ekonomi dan Pendidikan Community Development Journal: Jurnal Pengabdian Masyarakat JURMA : Jurnal Program Mahasiswa Kreatif Al-Mal:Jurnal Akuntansi dan Keuangan Islam Journal of Management and Bussines (JOMB) Jurnal Dinamika Ekonomi Syariah Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Economics and Digital Business Review Ilomata International Journal of Management Quantitative Economics and Management Studies International Journal on Social Science, Economics and Art Indonesian Journal of Islamic Economics and Business JURNAL MANAJEMEN AKUNTANSI (JUMSI) International Journal of Trends in Accounting Research JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen PRAJA observer: Jurnal Penelitian Administrasi Publik Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi Rabbani Jurnal Akuntansi AKTIVA INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Jurnal IPTEK Bagi Masyarakat Indonesian Journal of Innovation Studies Jurnal Ekonomi dan Bisnis Islam (JEBI) Golden Ratio of Finance Management Indonesian Journal of Economics and Management Journal of Student Development Informatics Management (JoSDIM) Jurnal Akuntansi dan Keuangan Balance : Jurnal Akuntansi dan Manajemen Adl Islamic Economic el-Amwal NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Expensive: Jurnal Akuntansi dan Keuangan Gemilang: Jurnal Manajemen dan Akuntansi AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah QISTINA: Jurnal Multidisiplin Indonesia Journal of Management, Economic and Accounting (JMEA) Jurnal Akuntansi, Manajemen dan Perbankan Syariah Journal of Islamic Economics Lariba JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Public Representative and Society Provision Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Penelitian Ekonomi Manajemen dan Bisnis The Es Accounting and Finance J-ISACC : Journal of Islamic Accounting Competency Paradoks : Jurnal Ilmu Ekonomi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Accounting Information System, Taxes, and Auditing Journal (AISTA) Jurnal Kendali Akuntansi Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Manado (JAIM) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi Research Horizon JAKBS International Journal of Trends in Accounting Research International Journal of Economic, Technology and Social Sciences (Injects) AKPEM : Jurnal Akuntansi Keuangan Dan Akuntansi Pemerintahan Journal of Economics and Management Scienties Journal of Management, Economic, and Accounting Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Riset Ilmu Manajemen Bisnis dan Akuntansi Maslahah: Jurnal Manajemen dan Ekonomi Syariah IIJSE JEBD Journal Economic Excellence Ibnu Sina Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Economic: Journal Economic and Business RUBINSTEIN Jurnal Ekonomi Bisnis dan Kewirausahaan Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi dan Bisnis Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan JIMEKA E-Jurnal Akuntansi Ribhuna: Jurnal Keuangan dan Perbankan Syariah Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Al Itmamiy: Jurnal Hukum Ekonomi Syariah MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Laylan Syafina
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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The Impact of the Regional Financial Management Information System (SIMDA), Human Resource Competency, and Internal Control Systems on the Quality of Financial Reports at the Education and Culture Office of North Labuhanbatu Regency Silaen, Aprilia Putri; Syafina, Laylan; Ilhamy, M Lathief
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.3013

Abstract

This study aims to analyze the influence of the Regional Financial Management Information System (SIMDA), Human Resource Competency, and Internal Control Systems on the Quality of Financial Reports at the Education and Culture Office of North Labuhanbatu Regency. This study employs a quantitative approach using a survey method. The results indicate that, individually, the SIMDA does not have a significant effect on the quality of financial reports, whereas human resource competency does have a significant effect on the quality of financial reports. Meanwhile, the internal control system, when considered individually, also does not have a significant effect on the quality of financial reports. However, the results of the simultaneous test indicate that the SIMDA, human resource competency, and the internal control system collectively have a significant effect on the quality of financial reports at the Education and Culture Office of North Labuhanbatu Regency. These findings indicate that the quality of financial reports will be optimal if supported by adequate staff competence as well as integration between the SIMDA and the implementation of the internal control system. Thus, improving the quality of local government financial reports needs to focus on strengthening human resource competence accompanied by the optimized utilization of the SIMDA and the internal control system in an integrated manner.
The influence of green marketing and environmental concerns on purchase intention in thrift shops Hsb, M Abiyyu Alwansyah; Syafina, Laylan; Azhar, Murdifin
Economic: Journal Economic and Business Vol. 5 No. 2 (2026): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v5i2.1589

Abstract

This study aims to analyze the influence of green marketing and environmental concerns on the purchase intention of thrift products among Generation Z in Medan City. This research is motivated by the high interest in thrifting amidst the controversy surrounding the regulation banning the import of used clothing. The research method used is quantitative associative. The sample consisted of 99 Generation Z respondents in Medan City selected using accidental sampling technique. Data analysis used multiple linear regression with the help of SPSS. The results showed that partially, green marketing did not have a significant effect on purchase intention, indicating the ineffectiveness of green promotion due to product legality issues. Conversely, environmental concerns had a positive and significant effect, proving that purchasing decisions were driven more by consumers' internal environmental awareness. Simultaneously, both variables had a significant effect on purchase intention with a contribution of 28.9%. The study concluded that personal moral motives were more dominant than marketing strategies in encouraging thrift purchasing behavior.
Integration Analysis Of Islamic Accounting Information System In Payroll And Income Tax Article 21 (Pph 21) Imposition Nurhudiani, Bella; Syafina, Laylan
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 10, No 2: Agustus 2023
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v10i2.29581

Abstract

This study aims to the application of accounting information systems in payroll and the imposition of income tax article 21 (PPh Article 21) at PT. Putra Dumas Lestari.The research method used is descriptive analysis. Data were obtained through interviews, documentation and literature studies.The results of the study indicate that the applied accounting payroll system is in accordance with the theory, consisting of documents, records, functions and network procedures. The accounting payroll system is quite reliable because it has met the elements of internal control, but there are still some weaknesses in the elements of organizational structure, recording procedures and healthy practices. These weaknesses are dual functions, ineffective recording of attendance and lack of supervision in the process of recording attendance. The results of the study also show that the procedure for calculating Article 21 Income Tax is in accordance with tax regulations. Non-taxable income, office costs and tax rates used are also in accordance with tax regulations. However, in terms of calculating gross income, it is not in accordance with tax regulations because it does not add up rounding and tax permits. At PT. Putra Dumas Lestari shows that in the employee payroll calculation system, it is adjusted to the number of absences and employee skills. This is considered less effective if absences are done manually (with employee signatures) and finger scans if a system error occurs. Meanwhile, the imposition of PPh Article 21 on employee salaries has two different systems based on the latest regulations and policies from the government.
Analisis Strategi Peningkatan Literasi Keuangan Syariah di Masyarakat: Studi Kasus Kecamatan Aek Bilah Putri, S Ritonga Ari; Nurwani, Nurwani; Syafina, Laylan
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.431

Abstract

The problem of this research is the low level of Islamic financial literacy among the community in Aek Bilah District, which is influenced by limited access to Islamic financial services, minimal education, and limited information and supporting infrastructure. This study aims to identify these obstacles and recommend effective literacy improvement strategies. The study used a descriptive qualitative method. The research location was Aek Bilah District with nine key informants, consisting of one village head, one hamlet head, two business owners, and five members of the general public. To broaden the research picture, additional respondents were also involved through questionnaire distribution. The research objects included community understanding of Islamic finance, sources of obstacles, and strategies for improving literacy in the local environment. Data collection techniques used triangulation through observation, structured in-depth interviews, documentation, and questionnaires via Google Forms. The results showed that obstacles to improving Islamic financial literacy, namely low public understanding, were influenced by limited services, educational gaps, obstacles to access to information, local cultural habits, and minimal socialization from financial institutions and the government. Therefore, the recommended strategy is to expand Islamic financial services, strengthen structured outreach, provide education based on age and education level segments, and involve religious and community leaders.
The Effect of Siskeudes Application Utilization, Operator Understanding Level, and Training on the Quality of Village Budget Reports in Torgamba District Sulistiawati, Dea; Syafina, Laylan
SENTRALISASI Vol. 15 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i2.5596

Abstract

This study aims to analyze the influence of the utilization of the Village Financial System (Siskeudes) application, operator understanding, and training on the quality of Village Revenue and Expenditure Budget (APBDes) reports in Torgamba District, while also highlighting the importance of human resource capacity in strengthening transparency and accountability in village financial management. This research employed a quantitative approach using a survey method involving 34 village financial management officials as respondents. Data were analyzed using multiple linear regression with the assistance of SPSS. The results revealed that partially, operator understanding and training had a positive and significant effect on the quality of APBDes reports, whereas the utilization of the Siskeudes application did not show a significant effect. Simultaneously, all independent variables significantly affected report quality, with a coefficient of determination (R²) of 0.834 and an F-value of 50.217, indicating that 83.4% of the variation in APBDes report quality could be explained by the proposed model. These findings demonstrate that the quality of village financial reports is influenced more by the competence and training of officials than by the mere use of information systems. The study contributes to the literature on village financial governance by emphasizing the strategic role of capacity-building programs in improving the effectiveness of Siskeudes implementation and ensuring accountable village financial reporting. 
Analysis of Financial Report Preparation Based on ISAK 35: A Case Study of Sirajul Huda Islamic Boarding School, Tigabinanga District, Karo Regency Azizah, Nur; Jannah, Nurul; Syafina, Laylan
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.v9i1.8857

Abstract

This study aims to analyze the implementation of ISAK 35 standards in the financial reporting of Pondok Pesantren Sirajul Huda located in Tigabinanga District, Karo Regency. A qualitative descriptive approach was used to identify the challenges and practical solutions faced by the pesantren in adopting the standard. The results indicate that the financial recording system is still manual and does not comply with the standards, mainly due to the limited understanding of accounting standards among the management and the lack of regular training. Recommendations include improving accounting literacy through training, implementing application-based recording systems, and preparing structured financial statements in accordance with ISAK 35. It is expected that the findings of this study can serve as a reference for other Islamic boarding schools in enhancing the quality of financial reporting and promoting transparency in sharia-based financial management.
Co-Authors -, Kusmilawaty Abdul Haris Kombih Adelina Sari Harahap Ahmad Amin Dalimunthe Ahmad Riyadi Siregar Ainun Nahya Dwi Arizona Aldira Sari, Ayu Alfian, Ryan Allif Amalia Nasution, Nabilla Amin, Muhammad Rais Aminah Harahap Amita Anastasya Br Ginting Andani, Nova Andika Ramadan Yp, Andika Andini Nur Bahri Andre Tanjung Andri Irawan Anggaraini, Tuti Anggraini, Tessa Anggreni Siagian, Sofia Anggun Pratiwi Anjani, Dina Annisaa Putri Azzahra Nasution Aqwa Naser Daulay Ardilla Nasution Ariesti Sopia Arif, Atika Arifin Fauzi Lubis Asmiannur, Asmiannur Astri Astri, Astri Atika Atika Atikah Humaidah Hasibuan Aulia, Mahani Faiza Ayu Permata Sari azhar, Murdifin Azzahra, Nisa Dalimunthe, Ahmad Amin Dandi Gunawan Daulay, Amelia Putri Daulay, Yusrina Dayani Pohan, Tasya Rahma Deri Arifin Nur Marpaung Devi Damayanti Devi Damayanti Devi Imelda Sahfitri Dewi Fazira Dharma, Budi Dinda Andriani Marpaung Dinda Andriani Marpaung Dinda Putri Hafira Eliyana Sipahutar Fadhila Rahma, Tri Inda Fadhilah, Gina Faisal Akbar Nasution Fazhillah, Audi Febriayu, Lelita Fiddarain, Khairah Fitri Amalia Fitriadany, Eno Gymnastiar, Wahyu Hadi, Auzien Ziqri Hamidah Sari Harahap, Aisyah Nauli Rumondang Harahap, Khansa Amira Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Harahap, Siti Tasya Zulaikha Harahap, Suci Ardilla Ramadhani Hasanah Azizi Hasibuan, Jihan Isnaini Hasibuan, Mardiah Khofifah Hasibuan, Nisa Sri Rahayu Hendra Harmain Hendra Harmain Hendra Harmain Hendra Hermain Hendra Hermain Hendra Hermawan Hendra Setiawan Hesti Aryani Hasibuan Hotbin Hasugian Hsb, M Abiyyu Alwansyah Husna, Rifdah Nur Ikhlasul Amal Ikhsan Harahap, Muhammad ilham khairi, ilham Ilhamy, M Lathief Imelda Sitompul Imsar Imsar Imsar, Imsar Indah Mayang Sari Indah Nurfi Indah Wahyuni Indah Wahyuni Indradewa, Rhian Jauhariah Al-Islam Inayatulah Jihan Luthfi Aulia Juliana Nasution Juliati Nasution, Yenni Samri Juliati, Yenni Samri Julita Julita Kamilah, K Khairil Ihsan Khairul Amri Khasnita Sari Khasnita Sari Khoiriyah, Zainab Khoirun Fadilah Lubis Khoirun Fadilah Lubis Kusmilawaty Kusmilawaty - Kusmilawaty, Kusmilawaty Laksmiarti, Diksi Lesmana, Suhaila Zahra Lia Nur Fatmawati Lismayanti, Lismayanti Liza Mutia Lokot, Lokot al-Amin Ritonga Lubis, Jainuar Amarullah Luthfia Nabila Pane M Ikhsani Simanjorang M. Yogi Riyantama Isjoni Maisyura, Dina Marliyah Marliyah Marliyah Marliyah Marpaung, Nanda Ali Wardhana Marpaung, Tuah Rizky Martua Hsb, Rahmat Maysarah, Maysarah Meisyah Rambe Mhd. Rofi Febrian Mirna Wati Monica, Aulia Muhammad Anshor Panjaitan Muhammad Ardiansyah Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Dedi Irawan Muhammad Fadli Harahap Muhammad Fadli Harahap muhammad Syahbudi, muhammad Mulyani, Seri Mumtaz Muhammad Naufal Murinanda Amalya Parinduri Musdalifah Musdalifah Musdalifah Musdalifah Mustapa  Khamal  Rokan Mutia, Liza Mutiara Salsabila Nabilla Amalia Nasution Nadia Anzani Nafis, Fadly Abdillah Nastion, Yenni Samri Juliati Nasution, Annio Indah Lestari Nasution, Annio Indah Lestari Nasution, Annisaa Putri Azzahra Nasution, Yenni Samri Julianti Nawawi, Zuhrinal Muhammad Ningrum, Azizah Sekar Nisa Sri Rahayu Hsb Nisa Sri Rahayu Hsb Nosa Dinda Putri Nst , Uci Roito Anggina NUR AHMADI BI RAHMANI Nur Amalia Nur Azizah Nur Cahyani Nur Fadhilah Ahmad Hasibuan Nur Laila Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurhudiani, Bella Nurlaila Nurlaila Harahap Nurlaila Nurlaila Nurlaila Nurlaila Nursantri Yanti Nurul Isnaini Putri Nurul Jannah Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani, Nurwani Nurwani, N. Oktania, Mila Pakpahan, Jiyad Faqih Panjaitan, Desi Katriana Purwaningtyas, Franindya Putri Faradilla Putri Maulya Putri Ranggaini Caniago Putri Ranggaini Caniago Putri Sepiyana Putri, Elsa Putri, S Ritonga Ari Rafika Hayati Dalimunthe Rahmawani Afwika Raissa Amanda Putri Ramadhani, Novitri Rambe, Meisyah Rani Rufmana Pohan Raniwati Siregar Reni Ria Armayani Hasibuan Rifqiyati Putri Rika Sapriyani Rika Utari Rika Utari Rina Halizah Nasution Ririn Warliana Ritonga, Tri Agustin Rizka Fadhillah Rizky Ananda Ariza Rizqia Humaira Nasution Rozika, Aura Tania Rusdi Hidayat, Ahmad Saharani, Dita Salsabila Salsabila Samri Juliati Nasution, Yenni Saparuddin Saparuddin Saparuddin Siregar Saragih, Ummi Rahayu Sari, Khasnita Sarti Marya Hasibuan Siagian, Yeni Aulia Siahaan, Ummi Salamah Afnita Sari Silaen, Aprilia Putri Silmi Mursidah Simamora, Sri Ulfa Siregar, Ayu Lestari Siregar, Rodizah Siti Fatimah Az-Zahra Siti Saleha Sitia Hotmin Harahap Sitompul, Imelda Sonia Ritonga SRI RAHAYU Sri Rahayu Sri Sudiarti Sri Ulfa Simamora Sugianto Sugianto Suhaila Zahra Lesmana Sulistiawati, Dea Syahira Nabila Syahira, Nazwa Syahputra, Dimas Syamsiar, Syamsiar Tambunan, Khairina Tanjung, Nur Khafifah Tri Kurniati Tuti Anggraini Tuti Anggraini Uci Roito Anggina Nst Ulfatul Makwa Ulfayani Mayasari Vica Lily Tan Patricia Wahyu Syarvina Wandasari, Dila Widiya Wulandari Wilda Efrilyati Winata, Reihan Arya Wirawan, Arya Yeni Aulia Siagian Yenni Samri Juliani Nasution Yenni Samri Julianti Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yenni Samri Juliaty Nasution Yona Andreani Yuli Ekawati Yulpida Sari Lubis Yusrizal Yusrizal Yustria Handika Siregar ZAHRINA GHAISANY PULUNGAN Zuhrinal M. Nawawi Zulfa Sabina Zulferry, Diva Mumtazah Putri Zulfitri, Sakinah