Article Per Year (5 Year)
p-Index From 2021 - 2026
3.422
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Proceeding of National Conference on Accounting & Finance International Journal of Economics Development Research (IJEDR) Jurnal Riset Akuntansi Bandung Conference Series: Accountancy Kajian Akuntansi Jurnal Penelitian Pendidikan Indonesia
Nurleli
Universitas Islam Bandung
Economics, Econometrics & Finance Social Sciences Other

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
AMIL COMPETENCE AND ZAKAT MANAGEMENT EFFECTIVENESS: EVIDENCE FROM ZAKAT INSTITUTIONS Nunung Nurhayati; Diamonalisa; Kania Nurcholisah; Nurleli; Helliana; Ayunazwa
Kajian Akuntansi Vol. 26 No. 2 (2025): December 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i2.7900

Abstract

This study aims to analyse the influence of zakat administrators’ competencies on the effectiveness of zakat fund management at Zakat Management Institutions (LAZ) in the city of Bandung, using a quantitative approach and survey methods, as well as data collected via questionnaires. Using purposive sampling, a sample of 45 respondents—who are zakat administrators at LAZs in the city of Bandung—was obtained. Linear regression analysis was used to test the relationship between zakat administrators’ competencies—which include knowledge of Islamic law, managerial skills, and social skills—and the effectiveness of zakat distribution and collection. The results indicate that zakat administrators’ competencies have a positive and significant impact on the effectiveness of zakat fund management, particularly in enhancing donors’ trust and empowering recipients. These findings have practical implications for LAZs to standardise training and certification for zakat administrators. Socially, enhancing the competencies of zakat administrators contributes to strengthening the role of zakat as a tool for social welfare. This study emphasises the importance of investing in the development of zakat human resources as a strategic value-add in professional and impactful zakat management.
Pengaruh Sistem Pengendalian Manajemen terhadap Kinerja Karyawan Resha Andriana Nurpadila; Nurleli
Jurnal Riset Akuntansi Volume 6, No. 1, Juli 2026, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v6i1.10098

Abstract

Abstrak. Dalam upaya meningkatkan kualitas pelayanan publik di bidang lalu lintas, kinerja karyawan Divisi Manajemen Lalu Lintas Dinas Perhubungan Kabupaten Bandung memiliki peran yang sangat penting. Fenomena yang terjadi menunjukkan bahwa masih terdapat kendala dalam pelaksanaan tugas di lapangan, yang mengindikasikan perlunya pengelolaan dan pengendalian kerja yang lebih efektif. Sistem Pengendalian Manajemen diharapkan mampu mengarahkan dan mengawasi karyawan agar kinerja yang dihasilkan dapat lebih optimal. Penelitian ini bertujuan untuk mengetahui pengaruh Sistem Pengendalian Manajemen terhadap Kinerja Karyawan Divisi Manajemen Lalu Lintas Dinas Perhubungan Kabupaten Bandung. Metode penelitian yang digunakan adalah metode verifikatif dengan pendekatan kuantitatif. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner kepada karyawan Divisi Manajemen Lalu Lintas, dengan teknik pengambilan sampel menggunakan non probability sampling dengan jenis convenience sampling. Hasil penelitian menunjukkan bahwa Sistem Pengendalian Manajemen berpengaruh terhadap Kinerja Karyawan. Hal ini menunjukkan bahwa semakin baik penerapan Sistem Pengendalian Manajemen, maka kinerja karyawan Divisi Manajemen Lalu Lintas Dinas Perhubungan Kabupaten Bandung akan semakin meningkat. Abstract. In an effort to improve the quality of public services in the field of traffic, the performance of employees in the Traffic Management Division of the Bandung Regency Transportation Agency plays a very important role. The phenomenon that occurs shows that there are still obstacles in the implementation of tasks in the field, which indicates the need for more effective work management and control. The Management Control System is expected to be able to direct and supervise employees so that the performance produced can be more optimal. This study aims to determine the effect of the Management Control System on the Performance of Employees of the Traffic Management Division of the Bandung Regency Transportation Agency. The research method used is a verifiable method with a quantitative approach. Data collection techniques were carried out by distributing questionnaires to employees of the Traffic Management Division, with sampling techniques using non-probability sampling with convenience sampling. The results of the study indicate that the Management Control System has an effect on Employee Performance. This shows that the better the implementation of the Management Control System, the higher the performance of employees in the Traffic Management Division of the Bandung Regency Transportation Agency will be.
ANALYSIS OF BEHAVIORAL ASPECTS IN MAKING KNITTED BAG CRAFT AS A BUSINESS OPPORTUNITY TO INCREASE RETIRED INCOME Nurleli; Diamonalisa Sofianty; Ririn Sri Kuntorini; Heliana
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.4583

Abstract

The low income of the Pension Fund received has created new problems that have caused anxiety for retirees in their daily needs because they have not utilized all the potential and resources available, both in terms of education, skills, time, and funds for a productive activity that can make a big contribution to the family economy. The purpose of this study is that retirees (1) are able to utilize the potential they have in making bags, wallets and other forms of knitting in carrying out productive businesses (2) are able to calculate the cost of the product and set the selling price of the Knitted Bag Wallet. Of the 10 retirees who were trained through a questionnaire, it was shown that none of them were unfamiliar with knitting yarn and did not know the calculation of the cost price and the selling price. The results of the mentoring and empowerment of the knitting bag training and the calculation of the cost price and the selling price of this product have produced 5 new SMEs, which are expected to be independent and their products can increase family income. So that finally the retirees who are being trained are able to be independent and become proud SMEs. Keywords: Cost of Good Sold, Selling Price, Pension, knitting
Co-Authors Amelia Damayanti Andhika Anandya Aulia Rabius Tsani Ayunazwa Diamonalisa Diamonalisa Sofianty Diva Adiwuri Faisal Zulfikri Galang Dwi Erlangga Hanifah Mulyani Heliana Helliana Kania Nurcholisah Karina Devi Nur Fitriani Mey Maemunah Mohamad Nawawi Muhamad Lutfi Ramdhani Muhammad Fajar Pramudya Muhammad Ikhsan Mubarok Nunung Nurhayati Nurfahmiyati Nurfahmiyati Nurmiswar Sofia Princessa Arfa Syahida Resha Andriana Nurpadila Reyhan Mahsa Pratama Rini Lestari Ririn Sri Kuntorini Rizal Ramadhan Rudy Hartanto Sabilla Andili Hasanah Sri Fadilah Taufiq Hadyan Yuni Rosdiana