Article Per Year (5 Year)
p-Index From 2020 - 2025
3.098
P-Index
This Author published in this journals
All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) eCo-Buss Jurnal Akuntansi Barelang Jurnal Ekonomi Bisnis Dan Industri (EBI) Jurnal Puan Indonesia Journal Of Human And Education (JAHE) Realible Accounting Journal Jurnal Inovasi Bisnis Indonesia (JIBI) Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Nur Isra Laili
Universitas Ibnu Sina
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
Pengaruh Fee Audit, Tenure Audit, Rotasi Audit Terhadap Kualitas Audit dengan Komite Audit Sebagai Variabel Moderasi pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Nur Isra Laili
Jurnal EBI Vol 3, No 1 (2021): Jurnal Ekonomi Bisnis dan Industri
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Catur Insan Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52061/ebi.v3i1.32

Abstract

This test aims to test the effect of audit fees, audit tenure, audit rotation on audit quality with the audit committee as a moderating variable (empirical studies on financial sector companies listed on the Indonesia stock exchange for the financial sector 2012-2016) The population in this study was 71 companies. The sampling technique used was purposive sampling and the number of samples was 23 companies. The model used in this study is Moderated Regression Analysis using panel data and processed using the Eviews 9.5 application. Results: Audit fees have a positive and insignificant effect on audit quality, audit tenure has a negative and insignificant effect on audit quality, audit rotation has a positive and significant effect. on the quality of the audit. The audit committee has a positive and significant effect on the relationship between audit fees and audit quality, the audit committee has a negative and insignificant effect on the relationship between audit tenure and audit quality, the audit committee has a positive and insignificant effect on the relationship between audit rotation and audit quality. This shows that the audit committee only mediates the relationship between the audit fee variable and audit quality.
EDUKASI MANAJEMEN KONFLIK KEUANGAN DALAM RUMAH TANGGA DAN KONFLIK LINGKUNGAN KERJA BAGI WANITA KARIR Maya Richmayati; Elminaliya Sandra; Nur Isra Laili; Sarmini; Ade Sarmini
PUAN INDONESIA Vol. 4 No. 2 (2023): Jurnal Puan Indonesia Vol 4 No 2 Januari 2023
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v4i2.123

Abstract

Women have potential that needs to be expended. Now many women work with variegated motives. It is not uncommon for working women to cause problems in themselves, their internal families, and their work environment. Many advantages are obtained if women work in addition to earning income, extensive relationships, and increased knowledge and skills. Women in the household serve as wives as well as mothers, of course, there will be problems if women have activities outside, this is where communication and delegation of tasks are important. The role of women in the family is also as a family accountant, who controls the planning and budget in her family so that her family's balance sheet can be maintained. Conflicts in the work environment are inevitable, caused by various factors, namely an uncomfortable organizational climate, toxic friends, high workload, and competition from fellow workmates. The purpose of this service activity is to provide knowledge and motivation so that women understand their role and also have strategies for unraveling problems whenever did happen. The method used is to expose directly to the participants according to the phenomena that occur. The result of this service activity is that the participants are enthusiastic in asking questions and understanding how the strategy should be done, because with a good strategy the goal of what is to be achieved can be achieved
ANALISIS PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2015-2019) Nur Isra Laili; Riesna Apramilda
Realible Accounting Journal Vol. 2 No. 2 (2023): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.47 KB) | DOI: 10.36352/raj.v2i2.526

Abstract

Tujuan Penelitiaan ini untuk menganalisis pengaruh dari Ukuran perusahaan, Leverage, dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibility. Studi ini dilatar belakangi dengan masih rendahnya perusahaan pertambangan yang melakukan aktivitas CSR dan pengungkapannya serta beragamnya hasil penelitian sebelumnya. Rendahnya aktivitas CSR disebabkan oleh kurangnya kesadaran perusahaan atas pentingnya aktivatas CSR dan pengungkapannya dalam laporan tahunan. Populasi dalam penelitian ini adalah perusahaan yang bergerak di industri pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2019 . Penelitian ini menggunakan data sekunder berupa laporan tahunan selama periode 2015-2019 yang diperoleh dari Bursa Efek Indonesia (BEI) Variabel penelitian ini adalah SIZE, DER, dan ROA. Metode penelitiaan yang digunakan dalam penelitiaan ini adalah metode sampling purposive, dan metode analisis data yang digunakan adalah SPSS 20. Berdasarkan hasil penelitian yang dilakukan pada 9 perusahaan pertambangan pada periode 2015 sampai dengan 2019 dapat disimpulkan berdasarkan perhitungan koefisien regresi secara parsial (uji t) bahwa variabel SIZE dan ROA berpengaruh secara positif dan signifikan terhadap pengungkapan coporate social responbility sedangkan Variabel DER tidak berpengaruh terhadap pengungkapan Corporate Social Responbility. Berdasarkan hasil uji secara bersama-sama menunjukkan terdapat pengaruh antara SIZE, DER, dan ROA secara bersama-sama terhadap Pengungkapan Corporate Social Responbility perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Besar pengaruh adalah sebesar 20,3%. Dan sisanya 79,7% dipengaruhi oleh faktor lain diluar penelitiaan atau diluar persamaan regresi Kata Kunci : SIZE,DER, ROA, dan CSRD
SOSIALIASI LITERASI DIGITAL FINANCE PADA ACARA WEBINAR GORESAN PENA WANITA VOLUME SEMBILAN: Socialization of Digital Finance Literacy at the Webinar Event of Goresan Pena Wanita Volume Nine Muhamad Rahmat; Maya Richmayati; Elminaliya Sandra; Nur Isra Laili; Sarmini Sarmini
PUAN INDONESIA Vol. 5 No. 1 (2023): Jurnal Puan Indonesia Vol 5 No 1 Juli 2023
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v5i1.156

Abstract

            E-commerce and Financial technology make it easy. Digitalization activity No only machine progress economy but also a factor most importantly starting change positively. Fintech payments must Keep going innovative Because high benefits and convenience _ For make difference implementation management of Indonesian state finances. Startups are divided two type namely e-commerce and financial technology (FinTech). Online Shop is a company give selling platform facilities to buy online, FinTech focuses on companies that use modern technology for innovate in the field service finance. Online shopping and FinTech work in a manner synergistic One each other, where online shopping provides a platform for sell buy, meanwhile FinTech presence supports the selling process buy so that can be accepted by society broad. financial technology in the current era This must become part from life No something to be avoided Because the benefits Lots once and a weakness too of course there, of activity This expected result open horizon society and student’s importance follow technology. FinTech is useful for society, country and players. For consumer the benefits are get more service _ well, more choice _ a lot and the price is more cheap. FinTech is also useful for player i.e. simplify _ chain transaction, pressing cost operational and capital costs, and freeze channel information. Whereas for the country the benefits of fintech are push transmission policy economy, increase speed money circulation so increase economy society and drive the national strategy finance.
Pengaruh Audit Internal dan Good Corporate Governance Terhadap Kinerja Keuangan Perbankan Syariah Indonesia Nur Isra Laili; Maya Richmayati; Elminaliya Sandra
eCo-Buss Vol. 7 No. 1 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i1.1525

Abstract

This research aims to analyze the effects of internal auditing and effective corporate governance on the financial performance of Islamic banks in Indonesia. The study utilized financial data from the annual reports of Islamic banks registered with the Financial Services Authority (OJK) from 2019 to 2021. Employing purposive sampling, the study gathered data from 33 observations. The analysis was conducted using multiple regression to test the research hypotheses. The results demonstrate that internal audit activities, combined with governance structures including the board of directors, the audit committee, and the Sharia supervisory board, significantly influence the banks' return on assets (ROA). In particular, the internal audit functions and the board of directors were found to have a notable impact on the financial outcomes. However, the audit committee and the Sharia supervisory board did not exhibit a statistically significant effect. Correlation analyses further indicate significant relationships between return on equity and the examined variables: internal audit (X1), board of directors (X2), audit committee (X3), and Sharia supervisory board (X4). The model's coefficient of determination (R²) is 0.328, suggesting it accounts for 32.8% of the variance in financial performance, with the remainder influenced by unexamined factors.
PENGARUH RETURN ON ASSETS, RETURN ON EQUITY, DAN EARNING PER SHARE TERHADAP HARGA SAHAM Harahap, Baru; Laili, Nur Isra; Rahmat, Muhammad
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8889

Abstract

This study was conducted to examine the effect of ROA (Return On Assets), EPS (Earning Per Share), and CR (Current Ratio) on Stock Price for the period 2019 – second quarter of 2023. The study tested nine manufacturing companies listed on the LQ45 index during the period 2019 - the second quarter of 2023. Data collection techniques in this study use documentation studies and literature studies with purposive sampling techniques as sampling techniques. The type of data used is secondary data in the form of financial statements obtained from the Indonesia Stock Exchange website. The analysis method used is multiple linear regression analysis and uses classical assumption tests including normality tests, multicollinearity tests, autocorrelation tests, and heteroscedasticity tests. Other tests used in this study are multiple linear regression tests and hypothesis tests using t tests (partial tests), f tests (simultaneous tests), and multiple coefficients of determination with the help of the SPSS program version 26. The conclusion in this study is that the t test states that partially EPS (Earning Per Share) affects stock price while ROA (Return On Assets) and CR (Current Ratio) do not affect stock price partially and based on test f simultaneously the variables ROA (Return On Assets), EPS (Earning Per Share), and CR (Current Ratio) affect stock price
PENGARUH FREE CASH FLOW, PROFITABILITAS DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN (STUDI KASUS PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI TAHUN 2018 - 2022) Utami, Vira Putri; Khadijah, Khadijah; Laili, Nur Isra; Sandra, Elminaliya; Khadijah
Realible Accounting Journal Vol. 4 No. 1 (2024): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v4i2.872

Abstract

Peluang bisnis di era globalisasi saat ini semakin besar didukung dengan persaingan perusahaan yang semakin ketat, dengan adanya hal ini perusahaan dipaksa untuk terus melakukan inovasi perkembangan produk serta meningkatkan kinerja perusahaan. Populasinya adalah 11 Perusahaan Farmasi dan 7 perusahaan sebagai sampel yang tercatat di BEI sejak Tahun 2018 - 2022. Metode penentuan sampel yang digunakan adalah purposive sampling, yaitu teknik penentuan sampel berdasarkan kriteria dan pertimbangan tertentu. Metode analisis data dalam penelitian ini menggunakan analisis regresi yang perhitungannya menggunakan software SPSS versi 26. Hasil penelitian menunjukkan Free cash flow dan Likuiditas tidak berpengaruh terhadap kebijakan dividen pada Perusahaan farmasi dan variabel profitabilitas memiliki pengaruh terhadap kebijakan deviden pada perusahaan farmasi.
MATURE IN DEMOCRACY FOR STUDENTS: DEWASA DALAM BERDEMOKRASI BAGI MAHASISWA/MAHASISWI Richmayati, Maya; Khadijah, Khadijah; Sandra, Elminaliya; Laili, Nur Isra
PUAN INDONESIA Vol. 5 No. 2 (2024): Vol. 5 No. 2 (2024): Jurnal Puan Indonesia Vol 5 No 2 Januari 2024
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v5i2.182

Abstract

Demokrasi pendidikan adalah kesetaraan dalam mendapatkan hak dan kewajiban serta mendapatkan perlakuan yang tidak membeda-bedakan dalam mendapatkan pendidikan. Demokrasi pendidikan bukan hanya sekedar prosedur, tetapi juga nilai-nilai pengakuan terhadap harkat dan martabat manusia. Upaya demokrasi pendidikan diharapkan dapat mendorong munculnya individu-individu yang kreatif, kritis, dan produktif tanpa harus mengorbankan harkat dan martabatnya. Pendidikan merupakan proses pembentukan karakter manusia yang bermuara pada kemandirian hidup, membutuhkan pengaturan yang matang dan terencana. Oleh karena itu, peran pendidikan selalu diarahkan pada upaya peningkatan kualitas manusia. Keberhasilan pembangunan suatu bangsa akan sangat tergantung pada kondisi sumber daya manusia, sehingga pada kenyataannya diperlukan penyelenggaraan pendidikan yang mampu mengakomodasi tuntutan lingkungan dan masyarakat. Sehingga dapat terbangun individu-individu yang mau bekerja keras dan belajar sehingga potensi dirinya akan muncul ke permukaan. Potensi diri merupakan kemampuan yang terpendam sehingga harus diaktualisasikan, harus diimplementasikan dan harus dimanfaatkan sehingga dapat berguna bagi masyarakat dan dirinya sendiri. Selain itu, mengikuti organisasi di kampus sangat baik untuk diikuti karena banyak pembelajaran yang dapat diterima, salah satunya dapat bekerja dalam tim. Mengikuti organisasi kampus dapat memberikan kesempatan untuk berkembang dan maju secara pribadi, dengan mengikuti organisasi memberikan kesempatan bagi mahasiswa untuk menemukan kemampuan yang terpendam, menekuni hobi baru, dan memperluas wawasan.
ANALISIS EFEKTIVITAS, EFISIENSI, DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN PERKOTAAN (PBB-PERKOTAAN) TERHADAP PENDAPATAN ASLI DAERAH (PAD) Nabilla, Feyola; Khadijah, Khadijah; Laili, Nur Isra; Richmayati, Maya; Sandra, Elminaliya
Realible Accounting Journal Vol. 4 No. 2 (2025): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v4i2.1022

Abstract

Abstrak Reformasi mengakibatkan adanya pemberian otonomi kepada daerah. Pemberian otonomi pada daerah diharapkan agar daerah dapat berdikari dalam mengatur rumah tangganya sendiri. Penelitian ini bertujuan untuk mengoptimalkan Pendapatan Asli Daerah (PAD) melalui pemungutan PBB-P2 di Kota Tanjungpinang. Metode yang digunakan menggunakan pendekatan kuantitatif dan data dianalisis menggunakan aplikasi Smart PLS 4. Hasil penelitian ini menemukan bahwa efektivitas, efisiensi, dan kontribusi memiliki pengaruh terhadap PAD meskipun secara simultan tidak signifikan. Evaluasi terhadap pemungutan PBB-P2 diharapkan dapat meningkatkan efisiensi dan efektivitas dalam mendapatkan pendapatan pajak yang sesuai dengan target yang ditetapkan. Kata kunci: Efektivitas, Efisiensi, Kontribusi, PAD
Analisis Penerapan Akuntansi Biaya Bahan Baku Dan Biaya Tenaga Kerja Langsung Terhadap Peningkatan Hasil Produksi Pada PT Ghim Li Indonesia Baru Harahap; Nur Isra Laili; Muhammad Rahmat
Prosiding Vol 5 (2023): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/psnistek.v5i.8090

Abstract

The purpose of this study was to find out whether the cost of raw materials and direct labor costs had an effect on the increase in production. In this quantitative research two types of variables are used, namely the independent variable is Raw Material Cost, Direct Labor Cost and the dependent variable is Increased Production Results. Sampling is done by the technique used, namely purposive sampling. Data analysis using Classical Assumptions and Multiple Linear Regression methods. The results of the study were processed using SPSS 27, it can be seen that the Raw Material Cost has a tcount of 4.616 with a significance probability of 0.000, concluded that Raw Material Costs partially have a positive and significant effect on Increasing Production Cost of Direct Labor Costs has t count of 4.944 with a significance of 0,000 can be concluded that Direct Labor Costs partially have a positive and significant effect on Increasing Production Results. The F test shows the Fcount value of 71,270 and significance of 0,000b means that there is a significant effect between Raw Material Costs and Direct Labor Costs on Increasing Production Results.
Co-Authors Ade Sarmini Andi Auliya Ramadhany Andi Hidayatul Fadlilah Anggun, Anggun Kurnia Izati Annisa Annisa Astri, Nindhi Lita Baru Harahap Damayanti, Alvia Elminaliya Sandra Erisah fitri, Fira erisah fitri Ferdila, Ferdila Khadijah Khadijah , Khadijah Khadijah Khadijah Maya Richmayati Muhamad Rahmat Muhammad Rahmat Mustika, Ita Nabilla, Feyola Nengsih, Desi Setia Oktavia, Viona Putra , Additiya Dian Eko Rahmat, Muhammad Riesna Apramilda Ritonga, Sally Rahmadani Sahputri, Rini Dewi Sandra , Elminaliya Saputra , Muhammad Dio Sarmini Sarmini , Sarmini Sarmini Sarmini Utami, Vira Putri