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Impact of Social Environment, Financial Education, and M-Banking Features on Impulsive Buying Behavior Among Indonesian University Students Fadhilah, Gina; Syafina, Laylan; Anggraini, Tuti
Ilomata International Journal of Management Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i4.1321

Abstract

This study aims to determine the effect of social environment, financial education, and e-commerce supporting features on m-banking on impulsive buying behavior. This quantitative research uses a population of students from the Faculty of Islamic Economics and Business at UIN Sumatera Utara, employing multiple linear regression analysis with SPSS v.26. The sampling method used was purposive sampling technique using the slovin formula. The results of this study can highlight the importance of more integrated and practical financial education programs in universities. If it is proven that lack of financial literacy increases impulse buying behavior, educational institutions can develop curricula that focus more on money management and the impact of impulse spending. If m-banking features are proven to contribute to impulse buying behavior, then app developers can introduce features that encourage users to be more conscious about their spending. If peer influence is shown to have a significant impact on impulse buying behavior, then there needs to be a social intervention that educates students about social influences on their spending. Thus, collaboration between universities and m-banking service providers can strengthen financial education and impulse spending control efforts.
Analisis Akuntabilitas dan Pengelolaan Keuangan Masjid di Kecamatan Belawan Berdasarkan ISAK 35 Aulia, Mahani Faiza; Nasution, Yenni Samri Juliati; Syafina, Laylan
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.10806

Abstract

Medan Belawan adalah salah satu dari 21 kecamatan yang berada di Kota Medan. Kecamatan Medan Belawan berbatasan dengan Kabupaten Deli serdang di sebelah barat dan timur, Medan Marelan dan Medan labuhan di sebelah selatan dan selat malaka disebelah utara. Penelitian ini bertujuan untuk mengetahui akuntabilitas dan pengelolaan keuangan masjid di Kecamatan Belawan berdasarkan ISAK 35. Penelitian ini menggunakan metode kualitatif dengan sumber data primer dan sekunder. Data primer dan sekunder di peroleh dari hasil observasi lapangan, wawancara dan dokumentasi. Hasil penelitian ini menyimpulkan bahwa akuntabilitas keuangan masjid di Kecamatan Belawan sudah baik, namun terjadi ketidak sesuaian pengelolaan keuangan masjid di Kecamatan Belawan berdasarkan ISAK 35.
PENGELOLAAN KEUANGAN DI AGROWISATA PALOH NAGA MELALUI PENDEKATAN COMMUNITY BASED PARTICIPATORY ACTION RESEARCH Irawan, Muhammad Dedi; Syafina, Laylan; Putri, Raissa Amanda; Siregar, Yustria Handika
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 2 (2024): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v7i2.54870

Abstract

Agrowisata Paloh Naga, destinasi wisata di Desa Denai Lama, masih menggunakan pencatatan keuangan manual, yang meningkatkan risiko kesalahan perhitungan. Tujuan penelitian ini adalah untuk meningkatkan transparansi laporan keuangan dan memudahkan pengelola Agrowisata Paloh Naga dalam menggunakan Tempu sebagai alat pembayaran. Metodologi yang digunakan adalah Community Based Participatory Action Research (CBPAR), melibatkan mitra seperti BumDes Sastro 3-16, Unity Academy, dan Lembaga Penelitian dan Publikasi Ali. Hasil menunjukkan bahwa pendampingan pengelolaan keuangan di Agrowisata Paloh Naga membawa manfaat signifikan, termasuk peningkatan pemahaman melalui pelatihan, penerapan aplikasi laporan keuangan, kemudahan mencetak laporan dengan printer kasir, dan pembuatan video dokumenter kegiatan
Penerapan Akuntansi Zakat Pada Lembaga Amil Zakat Nasional Inisiatif Zakat Indonesia Cabang Sumatera Utara Cahyani, Nur; Syafina, Laylan
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i1.2717

Abstract

The purpose of the study is to examine the use of zakat accounting in LAZNAZ Zakat initiative North Sumatra Branch which is an Amil zakat organization. The treasurer of the North Sumatra Zakat initiative is the focus of this study. This is a case study of qualitative descriptive analysis based on primary data collected through a combination of in-depth interviews, documentation, and direct observation, as well as secondary data.The implementation of PSAK 109 on the North Sumatra Zakat initiative is not entirely appropriate, according to the results of the analysis and discussion. Inistiatif ZakatSumatera Utara hanya menyajikanlaporankanperformance (LK) and reportanpengelolaan zakat (LPZ), but the financial report that is made is still in the form of acceptance, as well as the report of the expenditure and distribution report Zakat, Infak/alms (Zis).
Analisis Penerapan PPh 23 Pada PT. Prima Indonesia Logistik Oktania, Mila; Syafina, Laylan
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 4: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i4.2698

Abstract

This study aims to determine the suitability of income tax accounting article 23 for the services and leases of PT Prima Indonesia Logistik. This study used descriptive qualitative method. Data collection techniques are interviews and documents. The results of the study show that Article 23 Income Tax is the most important thing, the same as other taxes, so the company must do the calculation, deposit and self-report on the use of services from other parties and other income in connection with services. The service collector will issue withholding evidence as proof of withholding for services and receive withholding evidence from third parties on other income and the withholding receipt received will be used in the calculation of income tax as an advance.
Efektifitas Pemasaran Asuransi Syariah Dengan Media Sosial (Studi Kasus PT. Prudential Syariah Binjai) Monica, Aulia; Syafina, Laylan; Dharma, Budi
JEKPEND: Jurnal Ekonomi dan Pendidikan Vol 7, No 1 (2024): Januari
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jekpend.v7i1.58011

Abstract

This research aims to determine the effectiveness of the use of social media used by Prudential Syariah Binjai. The method used in this research is descriptive method. Descriptive research is a form of research that aims to describe existing phenomena, both natural and man-made. In this case, the research problem is a study that describes the effectiveness of sharia insurance marketing using social media (case study at the PT Prudential Syariah Binjai agency). Marketing is done for free on social networks, without paying, without having to open or rent an external shop. Progress and the digital era in accessing social networks have not had a big influence, so the effectiveness of sharia insurance marketing on social networks is not very effective in all commercialized social networks.
Analisis Sistem Akuntansi Pembelian Barang Dagangan (Studi Kasus Pada Rafamart Rantauprapat Labuhanbatu) Fitriadany, Eno; Siregar, Saparuddin; Syafina, Laylan
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v3i2.5119

Abstract

This study aims to determine how the accounting system of merchandise purchases in Rafamart RantauprapatLabuhanbatu, and to determine the results of the recording and valuation of merchandise using the FIFO method (First In First Out) with a perpetual system based on Computerization and manual using books. The type of data used in this study is the primary data in the form of interviews and secondary in the form of purchase and sales invoices at Rafamart Rantauprapat Labuhanbatu. Data collection techniques used in this study are interview techniques and documentation techniques. Data analysis techniques used are descriptive techniques that is how to analyze, interpret, and process data on the purchase of merchandise in Rafamart Rantauprapat Labuhanbatu. The results of this study indicate that Rafamart Rantauprapat Labuhanbatu has implemented a trading goods purchase accounting system that assists companies in conducting daily records using books manually and also computerized. In the system of recording the accounting of merchandise purchases using a Prepetual system, where the recording of purchases and sales are recorded using books. The method of recording and assessing purchases for merchandise inventories using the FIFO (First In First Out) Method, and Rafamart Rantauprapat Labuhanbatu is in accordance with PSAK (statement of Financial Accounting Standards) number 14 regarding purchases and inventories of merchandise.  
Analisis Sistem Informasi Akuntansi Penerimaan Kas Pada Klinik Al-Khoir Mananti Kabupaten Padang Lawas Sumatera Utara Hasibuan, Mardiah Khofifah; Nawawi, Zuhrinal; Syafina, Laylan
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v3i2.5018

Abstract

The Cash Receipts Accounting Information System is a unit for collecting and recording transactions that can help leaders to handle company receipts. The aim of this research is to determine the Cash Receipt Accounting Information System at the Al-Khoir Mananti Clinic, Padang Lawas Regency, North Sumatra. This type of research is qualitative research which is descriptive in nature. Data collection techniques were carried out through interviews and documentation. The results of this research indicate that the implementation of the cash receipts accounting information system at the Al-Khoir Mananti Padang Lawas Clinic is in accordance with the accounting information system and can be said to be good. However, despite this, there are still shortcomings in terms of the system which is still manual in some parts, namely in the clinic records in the patient registration section, notes are still handwritten by the clinic cashier. Because the manual system is carried out by humans, there is a greater percentage of errors compared to recording. The internal control system at the Al-Khoir Mananti Padang Lawas Clinic is inadequate.
Pengaruh Total Asset Turnover (TAT) dan Kualitas Aktiva Produktif (KAP) Terhadap Profitabilitas (ROA) dengan Non Performing Financing sebagai Variabel Moderasi pada Bank Umum Syariah di Indonesia Periode 2019-2023 Yulpida Sari Lubis; Imsar Imsar; Laylan Syafina
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 4 (2024): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i4.3172

Abstract

This study aims to find out how the Effect of Total Asset Turnover (TAT), Quality of Productive Assets (KAP) on Profitability (ROA) with Non-Performing Financing (NPF) as a Moderating Variable in Sharia Commercial Banks in Indonesia for the Period 2019 - 2023 The independent variables used are TAT and KAP, the dependent variables used in this study are Profitability (ROA) and moderation variables in the form of NPF. The research data used is secondary data, TAT level, KAP level and also profitability level (ROA) and is obtained from the official website of each Sharia Commercial Bank in Indonesia which has been published at the Financial Services Authority (OJK). Namely this research consists of 30 data where the data used is the annual data of Islamic commercial banks in Indonesia. The research method used in this study is quantitative with a descriptive approach. The analysis techniques used in this study are partial test (t-test), simultaneous test (F-test), determination coefficient test (R2) and MRA analysis test using SPSS Version 25.00 analysis tool. The results showed that the TAT variable had no effect on ROA. The KAP variable has a positive and significant effect on ROA. The variables KAP and TAT have a simultaneous effect on ROA. The NPF variable is not able to moderate the effect of TAT on ROA. The NPF variable is not able to moderate the effect of KAP on ROA.
Efektifitas Layanan Samsat Online Nasional Dalam Mewujudkan Pelayanan Yang Efektif Pada UPT Samsat Medan Selatan Muhammad Fadli Harahap; Laylan Syafina
Al Itmamiy Jurnal Hukum Ekonomi Syariah (Muamalah) Vol. 5 No. 2 (2023): Al Itmamiy : Jurnal Hukum Ekonomi Syariah
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ai.v5i2.606

Abstract

Salmonas is an abbreviation of National Online Samsat, a technologically advanced application that allows paying and approving annual vehicle taxes online. The aim of the national online service carried out by Samsat is a good step to provide simplicity in taxpayer activities for the taxpayers, namely the public. The aim of this research is to improve national online Samsat services so that the public can receive effective services at the South Medan Samsat UPT facilities. The method used in this research uses descriptive research combined with qualitative data analysis. Based on the results obtained, the Salmonas Service (National Online Samsat) at the South Medan Samsat is useful for building efficiency in community services at the Samsat office in South Medan, but some people may not yet know about the National Online Samsat because public awareness has not increased with the vehicle tax payment system by online.
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 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 Astri Astri, Astri Atika Atika Aulia, Mahani Faiza Ayu Permata Sari Azzahra, Nisa Bahri, Andini Nur Dalimunthe, Ahmad Amin Dandi Gunawan Daulay, Amelia Putri Daulay, Yusrina Dayani Pohan, Tasya Rahma Deri Arifin Nur Marpaung Devi Damayanti Devi Imelda Sahfitri 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 Husna, Rifdah Nur Ikhsan Harahap, Muhammad ilham khairi, ilham 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 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 Luthfia Nabila Pane Maisyura, Dina Marliyah Marliyah Marliyah Marliyah Marpaung, Nanda Ali Wardhana Marpaung, Tuah Rizky Martua Hsb, Rahmat Mayasari, Ulfayani Maysarah, Maysarah Meisyah Rambe Mirna Wati Monica, Aulia Muhammad Anshor Panjaitan Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Dedi Irawan Muhammad Fadli Harahap 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, Annisaa Putri Azzahra Nasution, Diah Rizki Syahrani 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 Nurlaila Nurlaila Nurul Isnaini Putri Nurul Jannah Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani, Nurwani Nurwani, N. Oktania, Mila Panjaitan, Desi Katriana Purwaningtyas, Franindya Putri Faradilla Putri Maulya Putri Ranggaini Caniago Putri Ranggaini Caniago Putri Sepiyana Putri, Elsa 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 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 Syahira Nabila Syahputra, Dimas Syamsiar, Syamsiar Tanjung, Nur Khafifah Tri Kurniati Tuti Anggraini Tuti Anggraini Uci Roito Anggina Nst Ulfatul Makwa Vica Lily Tan Patricia Wahyu Syarvina Wandasari, Dila 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 Yusrizal Yusrizal Yustria Handika Siregar ZAHRINA GHAISANY PULUNGAN Zuhrinal M. Nawawi Zulfa Sabina Zulferry, Diva Mumtazah Putri Zulfitri, Sakinah