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All Journal Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Terapan Abdimas IJEBD (International Journal Of Entrepreneurship And Business Development) J-MACC : Journal of Management and Accounting Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Ecopreneur.12 EKUITAS (Jurnal Ekonomi dan Keuangan) JASF (Journal of Accounting and Strategic Finance) Jurnal Abdiraja Jurnal Kedaymas Journal of Applied Management and Business (JAMB) Journal of Tourism Economics and Policy Journal of Accounting and Digital Finance IQTISHADequity jurnal MANAJEMEN JRAP (Jurnal Riset Akuntansi dan Perpajakan) Mopolayio : Jurnal Pengabdian Ekonomi Journal of Accounting and Financial Issue

Africa, Laely Aghe

Accounting Department, Universitas Hayam Wuruk Perbanas

Author-ID : 3583582

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Analysis of Internet Financial Reporting on The Financial Statements Of State-Owned Enterprises In Indonesia Laely Aghe Africa; Mustika Dewi
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 4 No 2 (2021): March 2021
Publisher : LPPM of NAROTAMA UNIVERSITY

Purpose: This study aims to describe the presentation of SOEs’ financial information by presenting the Internet Financial Reporting (IFR) index. This study uses secondary data taken from the website of each SOE. This study uses a sample of all SOEs in Indonesia. The rapid development of the internet has significantly affected activities in the government, business and community, sectors. The internet has several characteristics and advantages in the overall disclosure of information, such as pervasiveness, unlimited access, timely communication, and low cost. Internet Financial Reporting (IFR) is a voluntary disclosure of financial statements through a company’s official website, in which its quality is measured using the IFR index. Law No. 14 of 2008 states that one important element regarding information disclosure is the public interest that affects the lives of many people. With this law, public companies, including State-Owned Enterprises (SOEs), must report all information related to their businesses through their websites Design/methodology/approach: The research method used is purposive sampling method with 2 observations, in November and December 2018. This study is classified as a quantitative study Findings: The results of this study indicate that there are still many SOEs that have not utilized the content, timeliness, technology used, and user support on their websites properly. Research limitations/implications: There is one sector that does not have a website, namely the sector of accommodation and food and drink providers. Practical implications: State your implication here. Originality/value: originality Paper type: Research paper

Determination of Performance in Sharia Banks Based on Islamic Corporate Governance and Investment Account Holders Laely Aghe Africa
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 4 No 5 (2021): September 2021
Publisher : LPPM of NAROTAMA UNIVERSITY

Purpose: This study aims to analyze the effect of ICG (Islamic Corporate Governance) and IAH (Investment Account Holders) on the performance of Sharia banks in Indonesia as proxied by Mudharabah financing, Musyarakah financing, ROA (Return on Assets), and ROE (Return on Equity). 110 data used in this study are in the form of financial statements of Sharia banks in Indonesia for the period of 2010 – 2019 Design/methodology/approach: This study uses quantitative method and multiple regression analysis with SPSS Version 23 Findings: The results of this study show that ICG and IAH have an effect on Mudharabah financing, Musyarakah financing, ROA, and ROE Research limitations/implications: This study is expected to serve as a guideline for banking management in making policies on company performance, as measured by Mudharabah financing, Musyarakah financing, ROA and ROE, and corporate governance, as measured by ICG, so that Islamic banking companies have their own guidelines in determining policies related to banking operations that are adjusted to the decisions of the Financial Services Authority of the Republic of Indonesia (OJK). Practical implications: State your implication here. Originality/value: originality Paper type: Research paper

Risk Analysis as a Factor Affecting the Performance of Sharia Commercial Banks Laely Aghe Africa; Titis Puspitaningrum D.K
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 5 No 2 (2022): March 2022
Publisher : LPPM of NAROTAMA UNIVERSITY

Purpose: This study aims to analyze the factors that influence the performance of sharia commercial banks by using Return on Assets (ROA) and Return on Equity (ROE) as dependent variables. The independent variables used are Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), profit-sharing financing and derivative liabilities which are proxies of risk analysis. The sample used is 63 sharia commercial bank financial statements for the period 2016-2020. Design/methodology/approach: This study uses quantitative method and multiple regression analysis with SPSS Version 25 Findings: The results of this study indicate that the variables of NPF, profit-sharing financing and derivative liabilities have an effect on ROA. Meanwhile, the variables that affect ROE are only NPF and derivative liabilities. Research limitations/implications: This research is expected to be a guideline for management and other stakeholders in considering the results of banking performance as measured by ROA and ROE by looking at credit risk analysis as measured by NPF, FDR, profit-sharing financing, and derivative liabilities. These considerations are expected to have a good effect on attracting depositors and convincing them to invest their funds. The financial reports that have been prepared are then reported to Bank Indonesia and shareholders in order to increase transparency in the eyes of stakeholders. Practical implications: Research conducted on sharia commercial banks shows good results for the bank management and other stakeholders. There are several things that need to be considered, such as reviewing financial performance whether it is in accordance with policy and is able to bring sharia commercial banks into healthier banks. Originality/value: originality Paper type: Research paper

FAKTOR-FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI Farihatul Ula Riskiya; Laely Aghe Africa
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 6 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Investors keep investing in the company with the aim of seeing how far the company's ability to generate profits. The company is said to be good if able to achieve the desired profit target. Profit is an indicator of the company in attracting investors to invest. This research aims to prove empirically about the effect of accrual reliability, cash flow operations, sales volatility, and firm size on earnings persistence. This research was conducted at manufacturing companies in the goods industry sector consumption listed on the Indonesia Stock Exchange in 2015-2018. Method determination of the sample in this study using purposive sampling criteria for manufacturing companies using the currency Rp not experiencing a loss, the company is consistently listed that listed on the Indonesia Stock Exchange for the period 2015-2018 in order to obtain a sample as many as 112 companies. The analysis technique used in this study namely multiple linear regression analysis. Based on the research results, it is known that the reliability of accruals and operating cash flows has a positive effect on earnings persistence. Sales volatility and firm size have no effect on earnings persistence.

PENGABDIAN KEPADA MASYARAKAT MELALUI PELATIHAN DIGITAL MARKETING SEBAGAI UPAYA PENINGKATAN DAYA SAING SWK WONOREJO PASCA PANDEMI Arif Z Djunaedi; Diah Ekaningtias; Laely Aghe Africa; Zubaidah Nasution; Iqbal Ramadhani Mukhlis
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Publisher : Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v2i2.2977

Tingginya ekspetasi pertumbuhan kewirausahaan ini juga menjadi tujuan Pemerintah Kota (Pemkot) Surabaya dalam menumbuhkan perekonomian karena dapat berkontribusi pada penciptaan lapangan pekerjaan. Secara umum gambaran lokasi Sentra Wisata Kuliner Wonorejo memiliki luas sebesar 350,75 meter persegi di Jalan Kendalsari dan berada pada wilayah kelurahan Wonorejo kecamatan Rungkut, serta menaungi 20 pelaku usaha. Pelaksanaan program Pengabdian Masyarakat ini menggunakan metode pelatihan, diskusi, umpan balik kepada Pelaku UMKM SWK Wonorejo Surabaya. Pelatihan menitikberatkan pada kemampuan digital marketing pelaku UMKM terutama pada Website SWKWonorejo.com, Google Business dan Instagram Target luaran antara lain : terciptanya lingkungan usaha yang bersih, higienis dan menarik dari SWK Wonorejo, Mengenalkan SWK Wonorejo pada pasar online melalui media sosial yang terkelola dengan baik dan memiliki website, Meningkatkan penjualan SWK Wonorejo dan memudahkan pedagang berjualan di kondisi pandemic, UMKM SWK Wonorejo memiliki pengetahuan manajemen usaha, Publikasi artikel pada jurnal yang terkait.

ANALISIS FAKTOR KEUANGAN TERHADAP NILAI PERUSAHAAN JASA TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Falina Aisyah Tasiyah; Laely Aghe Africa
J-MACC Vol 5 No 2 (2022): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i2.3473

This study aimed to analyze and determine liquidity, profitability, leverage and firm size on firm value in transportation service companies. It used dependent variable is company value as proxy of Price Book Value (PBV) and independent variables such as liquidity as proxy of Current Ratio (CR), profitability as proxy of Return on Assets (ROA), leverage as proxy of Debt to Equity Ratio (DER) and company size as proxy of Change in Assets (SIZE). This study uses secondary data obtained from from the Indonesia Stock Exchange (IDX) for the period 2016-2020, with a population of transportation companies listed on the Indonesia Stock Exchange (IDX) with the sample of transportation companies in the period 2016-2020. It was taken by using purposive sampling method, where they were selected based on the criteria. The data were analyzed using a descriptive analysis, classical assumption test and multiple linear regression analysis with SPSS 25. The results indicated that liquidity (CR), profitability (ROA) and company size (SIZE) have no effect on company value, while leverage (DER) has a positive effect on company value.

IMPLEMENTATION OF RECORDING OF FINANCIAL REPORTS IN MSMEs NORTH SURABAYA REGION â€œEASTERN PHILOSOPHY POINT OF VIEWâ€ Laely Aghe Africa
Ecopreneur.12 Vol 5, No 2 (2022): Oktober 2022
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/econ12.v5i2.1992

Indonesia's economic pattern is experiencing quite pronounced turmoil after the case of the Covid-19 pandemic that occurred in early 2020 until now, which has impacted the national and even global economy. The achievements expected by the government have not been fully fulfilled because many business sectors have experienced the effects of a decrease in extraordinary performance, especially micro, small and medium enterprises, which do not rule out the possibility of having bank loans dependent and unable to pay. The number of MSMEs in the Surabaya area is approximately 60,000 MSMEs, and they are spread throughout all regions in Surabaya; the growth of MSMEs in the North Surabaya area is increasing, but when affected by the pandemic, many MSMEs have experienced a decline because there are so many schools that do not organize offline learning and some offices also implement Work From Home as well as several universities. The current situation that is starting to come under control makes MSMEs try to grow again; this paper aims to determine the extent to which financial reports are used, whether records are made systemically or manually, and payment methods and whether MSMEs provide concessions to their payment system. The total sample is approximately 104 MSMEs spread across North Surabaya, Semolowaru District. The survey results will be described descriptively. The survey results show that as many as 61 SMEs have an average food/beverage business, daily needs (laundry, washing motorbikes, selling credit), clothing, food/groceries, and others. Most MSMEs voluntarily make simple financial reports, while many do not. Some businesses systematically record transactions, and others manually.

The Effecf Of Locally Generated Revenue And Balancing Funds On The Level Of Regional Financial Independence Novi DARMAYANTI; Laely Aghe AFRICA; Damayanti DAMAYANTI; Rikah RIKAH
Journal of Tourism Economics and Policy Vol. 2 No. 3 (2023): Journal of Tourism Economics and Policy (December â€“ March 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aimed to determine the effect of locally generated revenue and balancing funds on the level of regional financial independence partially or simultaneously. The population in this study is the Lamongan District Budget Realization Report in the Office of the Financial Management Agency and Regional Assets (BPKAD). This study used an observation period from 2012-2019, with the saturation sampling method for the past eight years. The data analysis method used in this study is a multiple linear regression test with SPSS. This research used a quantitative approach, which conducted a theory test by measuring the research variables with numbers and analyzing the data using statistical procedures. The variables used are Regional Original Revenue and Balancing Funds as independent variables, with the Regional Financial Independence variable as the dependent variable. The results of this study produced findings that partially, the Original Regional Revenue significantly influences the Regional Financial Independence, and partially the Balancing Fund does not significantly influence the Regional Financial Independence. Whereas simultaneously, Regional Original Revenues and Balancing Funds significantly affect Regional Financial Independence. The contribution of Transfer Revenue (Balanced Fund) to Total Regional Income shows a high figure during the 2012-2019 research period.

Program Pengabdian Masyarakat Penerapan Dan Pendampingan Penyusunan Laporan Keuangan Masjid Al Ikhas Surabaya Berdasarkan ISAK 35 Nanang Shonhadji; Kautsar Riza Salman; Ali Soebijanto; Laely Aghe Africa; Sandra Eka Aprilia; Soni Agus Irwandi; Ervan Pranata Panca; Nur Suci IMM
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Publisher : Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v3i1.3506

Pengelolaan aset dan kekayaan masjid yang amanah juga merujuk tidak hanya pada upaya untuk menjaga agar aset tersebut tepat, baik dan berfungsi dengan baik, namun juga penggunaan dana dan peruntukannya yang optimal dan tepat sasaran untuk kesejahteraan dan kemakmuran masjid. Tujuan pelaksanaan program pengabdian masyarakat ini adalah untuk melakukan pendampingan dan pelatihan penerapan sistim informasi akuntansi masjid pada pengurus takmir masjid Al Ikhlas Surabaya. Permasalahan yang dihadai mitra adalah catatan transaksi penerimaan dan pengeluaran dana masjid hanya dicatat secara manual dan sifatnya single entry. Pengelolaan dana masjid belum terstruktur sehingga sulit untuk dijadikan media informasi yang dapat digunakan sebagai bahan pengambilan keputusan strategis bagi pengembangan program kerja takmir dan yayasan masjid Al Ikhlas pada periode kedepannya. Metode pelaksanaan yang dialakukan adalah melalui dua tahapan yaitu tahap perencanaan dan tahap pelaksanaan. Tahap pelaksanaan kemudian dioperasional menjadi pelaksanaan pendampingan dan pelatihan pencatatan transaksi akuntansi masjid double entry dengan aplikasi excel. Pelaksanaan pengembangan dan penerapan sistim informasi akuntansi masjid. Pelaksanaan pendampingan dan pelatihan pencatatan transaksi akuntansi masjid menggunakan sistim informasi akuntansi masjid. Hasil pengabdian masyarakat menginformasikan bahwa mitra telah mampu menginput transaksi berdasarkan nomer dan nama perkiraan pada siklus akuntansi masjid berbasis excel. Hasil juga menginformasikan adanya sistim informasi akuntansi masjid yang diterapkan oleh mitra dan sesuai dengan standar akuntansi keuangan ISAK 35 yang sangat membantu mitra dalam mengelola dana masjid secara transparan dan akuntabel

Determinasi Pembiayaan Murabahah Berbasis Analisis Resiko Pada Bank Umum Syariah di Indonesia Laely Aghe Africa
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 7 No 01 (2020)
Publisher : Magister Akuntansi Universitas Pancasila

ABSTRACT Majority of people in Indonesia prefer Murabahah financing to other types of loans in Indonesia Sharia Banks. Murabahah financing must also be influenced by a number of factors in the banking industry. This research aimed to analyze whether the following factors such us credit risk, liquidity risk and operational risk can influence Murabahah Financing.Credit risk is proxied by CKPN (Allowance For Impairment Losses Of Credits), NPF (Non Performing Financing), Risk Concentration of Funds Distribution to Core Debtors. Liquidity risk is proxy by FDR (Financing to Depoit Ratio) and profit sharing financing to total financing, Operational risk is proxied by BOPO (Operating Expense To Operating Revenue). This study uses secondary data from the Indonesia Stock Exchange for the period 2009-2018. Data analysis technique used in this study is multiple linear regression analysis techniques using SPSS 23. The result of the study are that credit risk and liquidity risk affect to Murabahah Financing. Beside that, it has implication for Islamic banking companies can minimize the risks that exist in company so that Murabahah financing continues to demand the customer. ABSTRAK Mayoritas masyarakat di Indonesia lebih memilih jenis peminjaman Murabahah daripada jenis pinjaman lainnya pada Bank Syariah di Indonesia. Pembiayaan murabahah juga pastinya dipengaruhi oleh beberapa faktor pada industri perbankan. Penelitian ini bertujuan untuk menganalisa beberapa faktor yang dapat mempengaruhi pembiayaan murabahah berdasarkan beberapa rasio risiko antara lain risiko kredit, risiko likuiditas dan risiko operasional, dimana untuk risiko kredit diproksikan dengan rasio Cadangan Kerugian Penurunan Nilai (CKPN), Non Performing Financing (NPF), Konsentrasi Risiko Penyaluran Dana Kepada Debitur Inti. Risiko Likuiditas diproksikan dengan rasio Financing to Depoit Ratio (FDR) dan pembiayaan bagi hasil terhadap total pembiayaan, Sedangkan risiko Operasional diproksikan oleh rasio Biaya Operasional Pendapatan Operasional (BOPO). Penelitian ini menggunakan data sekunder dari Bursa Efek Indonesia (BEI) periode 2009-2018. Teknik analisis data yang digunakan pada penelitian ini ialah teknik analisis regresi linear berganda dengan menggunakan SPSS 23. Hasil dari penelitian adalah bahwa risiko kredit dan risiko likuiditas berpengaruh terhadap pembiayaan murabahah. Disamping itu Implikasi untuk perusahaan perbankan syariah dapat lebih meminimalisasikan risiko-risiko yang ada diperusahaan agar pembiayaan Murabahah sesuai dengan permintaan nasabah. JEL Classification: G32, G21

Co-Authors Agustina Ratna Dwiati, Agustina Ratna Agustinus Kismet Nugroho Jati Ali Soebijanto Arif Z Djunaedi Arif Zeinfiki Djunaedi Arlinda, Rezza Auliya, Siti Ikrimatul Damayanti Damayanti Dewi Ayu Wulandari, Dewi Ayu Diah Ekaningtias Diah Ekaningtyas Dian Oktarina Dian Oktarina Diyah Pujiati Dzaky Nurul Ervan Pranata Panca Falina Aisyah Tasiyah Farihatul Ula Riskiya Hanifah Syafi’i Ikhwan Kholid Iklimatus Suryani Immanuel Candra Irawan Innaya Rizki Arsanti Iqbal Ramadhani Mukhlis Irwandi, Sony Agus Jhonatan Trafalgar Joicenda Nahumury Jowi Ratna Sari Kautsar Riza Salman Khalifaturofi'ah, Sholikha Oktavi Kholid, Ikhwan Kurniawan, Raden Mellyza Silvy Muhammad Taufiqul Hafizh Mustika Dewi Nanang Shonhadji Nasution, Zubaidah Nidhom Hidayatulloh Siswoyo Novi Darmayanti Novi DARMAYANTI Nur Rochmah Nur Suci IMM Oktarina, Dian Pahlevi, Mohammad Reza Pepie Diptyana Puspitaningrum, Dina Intan Raka Mahyudin Hakiki Reza Tianto Reza Tianto, Reza Rezza Arlinda Sarwendhi Rikah RIKAH Robiah Al Adawiyah Salsabila Alifah Arifianti Sandra Eka Aprilia Sari, A.A Pt. Agung Mirah Purnama Siti Ikrimatul Auliya Soni Agus Irwandi Suhardiyah, Martha Sulistiyas Larasati Sunani, Avi Titis Puspitaningrum D.K Trafalgar, Jhonatan Vonny Comelia Yulkhaq , Muhammad Yoga Fatahillah

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