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All Journal Jurnal Riset Akuntansi dan Bisnis International Journal Ihya' 'Ulum al-Din Syntax Literate: Jurnal Ilmiah Indonesia Owner : Riset dan Jurnal Akuntansi Journal on Education Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi dan Keuangan INFOKUM Journal of Management and Bussines (JOMB) Jurnal Ekonomi Journal of Vision and Ideas (VISA) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Akuntansi dan Keuangan Governors Manajemen Kreatif Jurnal Journal Economic Excellence Ibnu Sina Jurnal Penelitian Pendidikan Indonesia

Nurlaila Nurlaila

Universitas Islam Negeri Sumatera Utara

Author-ID : 4256575

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PENERAPAN SAK ETAP PADA BUMDESA YANG ADA DI KECAMATAN PULO BANDRING KEBUPATEN ASAHAN Devinta Indah Sari Sinaga; Nurlaila Nurlaila; Rahmat Daim Harahap
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan Vol. 1 No. 3 (2022): February
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v1i3.16

Laporan keuangan merupakan sarana pengkomunikasian informasi keuangan utama kepada pihak-pihak di luar entitas, yang berisi hasil dari proses akuntansi yang dapat digunakan sebagai alat berkomunikasi antara data keuangan dan atau aktivitas suatu entitas dengan pihak-pihak yang berkepentingan. Penelitian ini bertujuan untuk mengetahui apakah penyajian laporan keuangan pada Badan Usaha Milik Desa di Kecamatan Pulo Bandring sudah sesuai dengan SAK ETAP. Metode pendekatan yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Sumber data yang digunakan yaitu data primer yang diperoleh dengan wawancara langsung dan data sekunder diperoleh dari dokumen berkaitan. Hasil penelitian menunjukkan BUMDesa di Kecamatan Pulo Bandring sudah membuat laporan keuangan pada usahanya tetapi belum menerapkan SAK ETAP. BUMDesa Mandiri membuat laporan berupa neraca, laporan laba rugi, dan laporan perubahan ekuitas. BUMDesa Harapan Jaya tidak membuat laporan keuangan melainkan hanya buku kas saja. BUMDesa Bina Usaha membuat laporan neraca dan laporan laba rugi saja. Hal ini disebabkan oleh terbatasnya pengetahuan pengelola BUMDesa akan akuntansi. Saran untuk hal tersebut adalah Pemerintah hendaknya mengadakan pelatihan/pembinaan kepada Pengelola BUMDesa untuk penyusunan laporan keuangan, selain itu hendaknya pemerintah membuat aplikasi akuntansi untuk BUMDesa agar memudahkan pengelola dalam menerapkan akuntansi, sehingga pengelola BUMDesa dapat membuat laporan yang sesuai dengan Standar Akuntansi Keuangan.

Analisis Penyusunan Anggaran Berbasis Kinerja dan Realisasi Anggaran pada Badan Pengelolaan Keuangan dan Asset Daerah Pemerintahan Kota Medan Jukhairia Ritonga; Nurlaila Nurlaila
VISA: Journal of Vision and Ideas Vol 3 No 1 (2023): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

The purpose of this study is the realization of the budget based on the performance and analysis of the budget report at the Regional Financial and Asset Management Agency of the Medan City Government during the 2020-2021 fiscal year. The application of the method in this research is descriptive qualitative, by collecting data through interviews and observations. Based on the research conducted, it was found that there was an influence of the budget with the realized budget, and this became quite appropriate for the Medan City Government BPKAD, so that it became a natural thing if there were funds that had not been delivered to be realized due to the pandemic period that was hitting Indonesia. Keywords: Budgeting, Budget Realization

Analysis Of Financial Performance In Soe Sharia Commercial Banks In Indonesia Before And After The Merger With The Vecm Method (Vector Error Correction Model) Shinta Kemala Dewi; Nurlaila Nurlaila
INFOKUM Vol. 10 No. 5 (2022): December, Computer and Communication
Publisher : Sean Institute

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

This study uses the VECM (Vector Error Correction Model) method to examine the financial performance of Islamic banks at three state-owned Islamic banks before and after the merger. The sample in this study used a purposive sampling technique. The samples for this study were 3 BUMN banks that were merged, namely Mandiri Syariah Bank (BSM), BNI Syariah, and BRI Syariah with a 4-year period from 2018-2021. The data analysis method used is the VECM (Vector Error Correction Model) method with eviews 9 analysis tools. There are 3 research variables namely profitability, solvency/leverage and liquidity, with the following indicators: profitability (ROA, NPM), Solvency (DER, DAR) and Liquidity (CR). Profitability (ROA, NPM), Solvency (DER, DAR), Liquidity (CR). The results of this study indicate that there are differences in the variables between the financial performance of Islamic banking before and after the merger. In addition, there is a mutually influencing relationship between variable indicators, which means that each variable indicator can influence the ups and downs of post-merger Islamic banking financial performance.

Analysis Of Financial Performance In An Islamic Perspective In PT. Garuda Indonesia (Persero) Tbk Rajab Siregar; Nurlaila Nurlaila; Muhammad Syahbudi
GOVERNORS Vol. 1 No. 3 (2022): December 2022 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v1i3.1950

This study aims to analyze the solvency ratio and activity as an assessment tool to measure financial performance at PT. Garuda Indonesia in an Islamic perspective. This study uses a qualitative descriptive approach, while the data studied are in the form of the financial statements of PT. Garuda Indonesia from 2017 to 2020. From the results of the calculation of the average solvency ratio as measured by the debt-to-asset ratio and the debt-to-equity ratio from 2017 to 2020, the activity ratio as measured by the total asset turnover ratio and the ratio Fixed asset turnover in 2017 to 2020 was not good. PT. Garuda Indonesia in the Islamic perspective is in accordance with the accounting contained in the Qur'an Al-Baqarah verse 282, namely the principle of responsibility as it cannot be separated from the responsibility of someone assigned to make financial reports in accordance with transactions that occur during muamalah. The principle of justice PT. Garuda Indonesia has implemented justice, namely recording all transactions that have occurred as they should be from assets, liabilities, capital, revenues and costs incurred by the company, while the principle of truth is that transactions occur in the ratio of liquidity, activity, solvency and profitability, both transactions of assets, liabilities, capital, income and expenses of each item are appropriate and included in the financial statements of PT. Garuda Indonesia.

Analisis Biaya Pemeliharaan Aktiva Tetap (Mesin) untuk Menjaga Kelancaran Produksi pada CV Rabbani Kota Medan Faisal Akbar; Nurlaila Nurlaila; Nurul Jannah
Journal on Education Vol 5 No 2 (2023): Journal on Education: Volume 5 Nomor 2 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i2.833

This study has a purpose to determine the budget for the maintenance of fixed assets (machines), to find out the realization of the budget for maintaining fixed assets (machines) is greater than the budget for maintenance costs, and to determine the effect of maintenance costs on fixed assets (machines) on the smooth production of CV Rabbani. The data analysis method used is descriptive test analysis technique, descriptive test is a way of formulating and interpreting existing data so as to provide a clear picture through collecting, compiling and analyzing data, so that a general description of the maintenance activities carried out by the company can be known. The results of the research that have been obtained explain that the decrease in the amount of production occurs due to the number of machines that are damaged so that it increases the amount of maintenance costs that exceed the total maintenance cost budget that has been set by CV Rabbani.

THE INFLUENCE OF THIRD PARTY FUNDS, NON PERFORMING FINANCING, AND CAPITAL ADEQUACY RATIO ON PROFITABILITY WITH PROFIT SHARED FINANCING AS AN INTERVENING VARIABLE AT BANK MUAMALAT INDONESIA PERIOD 2014-2021 Zainuddin Saleh Lubis; Nurlaila Nurlaila
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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

This study aimed to assess the impact of third party funds, non-performing financing, and capital adequacy ratio on Bank Muamalat Indonesia's profitability with financing as an intervening variable for the period 2014-2021. This is quantitative study employing an associative methodology. This study's population utilized 32 quarterly financial reports from BUS companies in Indonesia. Data acquired from the website of Bank Muamalat Indonesia. The sample approach utilized in this study was purposive sampling. While data collection procedures are derived from Bank Muamalat Indonesia's data, The classical assumption test, simple and multivariate regression analysis, path analysis, and hypothesis analysis are utilized for the data analysis. The results demonstrated that DPK has a considerable direct effect on profit sharing financing, as indicated by the tcount value of 2.368> t table 2.04227 and the significance of the t test value of 0.025 0.05. The NPF test on profit sharing financing yielded a tcount value of -1.030 t table 2.04227 and a significant t test value of 0.312 0.05, demonstrating that NPF has no direct influence on profit sharing financing. This is indicated by the CAR test on profit sharing financing, which yields a tcount value of 2.741> t table 2.04227, indicating that there is an effect of CAR on profit sharing financing and a significant value of 0.011 0.05 for the t test.

Analisis Perputaran Persediaan Dalam Meningkatkan Profitabilitas Pada PT.Charoen Pokphand Indonesia Tbk Yona Andreani; Nurlaila Nurlaila; Muhammad Syahbudi
Jurnal Akuntansi dan Keuangan Vol. 1 No. 4 (2022): Oktober 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Profitability is one of the tools used to see the financial performance of a company in generating profits. One of the assets that are directly related in generating profit is inventory. This study aims to analyze how inventory turnover increases company profitability as measured by Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA) and Return On Equity (ROE) at PT. Charoen Pokphand Indonesia Tbk. This research uses qualitative research with descriptive approach and secondary data sources. Based on the results of this study, it can be seen that inventory turnover has not been able to increase profitability at PT. Charoen Pokphand Indonesia Tbk. The decrease in inventory turnover was caused by the accumulation of inventory which illustrates the inefficient inventory management. The decrease in GPM was caused by an increase in the cost of goods sold and a decrease in the selling price of products. The decrease in NPM was caused by operating expenses and income taxes that were too large compared to the previous year as well as a decrease in revenue from sales. The decline in the value of ROA is due to ineffective asset management, this can be seen from the high number of company assets but low profits. The decrease in return or ROE indicates that the company is not effective in using the company's equity so that the increase in net income is smaller than the increase in company equity.

Pengaruh CAR, BOPO, FDR Dan NPF Terhadap Tingkat Bagi Hasil Mudharabah Dimediasi ROA Di Bank Umum Syariah Indonesia Ismail Nura; Nurlaila Nurlaila; Marliyah Marliyah
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1503

Funding products at Islamic Banks can be in the form of demand deposits, savings and time deposits. One of the most popular fund products is mudharabah deposits. The most popular sharia banking product is mudharabah deposits. Mudharabah as a fund collector that provides the largest proportion of total DPK and is not bound by third parties because the withdrawal will be made at a certain time. Mudharabah contract as a collection of funds that provides the largest proportion of the total DPK of Islamic banks. Mudharabah is also an investment product that is not bound by a third party because the withdrawal will be made at a certain time. This study wants to test whether the Capital Adequacy Ratio (CAR), Operating expenses to operating income (BOPO), Financing to Deposit Ratio (FDR) and Non-Performing Financing (NPF) have a direct and indirect effect on mudharabah at Indonesian Sharia Commercial Banks in 2017 - 2021. The type in this research is quantitative research with the method. In this study, a documentation study was used using path analysis. Based on the results of the study, it shows that the Capital Adequacy Ratio (CAR) has a direct effect on mudharabah, Operating expenses on operating income (BOPO) has an effect on mudharabah, Financing to Deposit Ratio (FDR) has no effect on mudharabah, Non Performing Financing (NPF) has no effect on mudharabah , indirectly the Capital Adequacy Ratio (CAR) has an effect on mudharabah mediated through ROA, BOPO has an effect on mudharabah through mediated Return On Assets (ROA), Financing to Deposit Ratio (FDR) has no effect on mudharabah mediated through Return On Assets (ROA) , Non Performing Financing (NPF) has no effect on mudharabah mediated through Return On Assets (ROA).

Frefensi Generasi Milenial Terhadap Teknologi Pelayanan Perbankan Tanpa Kartu Untuk Penarikan Tunai Pandapotan Ritonga; Khairunnisa Harahap; Nurlaila Nurlaila
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 1 (2023): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/13179

Penelitian ini bertujuan untuk melihat bagaimana prefensi generasi milenial terhadap tekonologi tanpa kartu daripada dengan kartu untuk penarikan tunai. Teknologi uang tunai tanpa kartu memberikan solusi yang merupakan peningkatan dari bentuk pengiriman uang tradisional. Penelitian ini mengeksplorasi faktor-faktor yang mempengaruhi preferensi uang tunai tanpa kartu daripada kartu dengan menggunakan Extended Technology Accepted Model (TAM). Metode penelitian dilakukan dengan survei cross sectional digunakan untuk mengumpulkan kedua data melalui kuesioner yang pengambilan sampenya di lakukan kepada para mahasiswa di beberapa perguruan tinggi di Indonesia yang menggunakan pelayanan perbankan sebagai generasi milenial. Penelitian ini, menggunakan Analisis Regresi dengan dengan 140 responden yang merupakan nasabah salah satu bank BRI, Mandiri dan BNI. Penyebaran kuisioner dalam penelitian ini dengan menggunakan teknik convenience sampling yang di olah dengan SPSS.Hasil dari penelitian ini menunjukkan bahwa generasi milenial lebih menyukai pengambilan uang tunai tanpa kartu karena kemudahannya daripada dengan menggunakan Kartu daripada kemudahan penggunaan, kepercayaan pelanggan, atau keamanan yang dirasakan. Penelitian ini berkontribusi untuk memperlihatkan bahwa pelayanan perbankan untuk mengakses uang tunai dengan mengurangi kontak pelanggan di ATM.

Analisis Pengaruh Persepsi dan Minat Masyarakat Terhadap Kepercayaan Pada Bank Syariah Indonesia (Pada Masyarakat Kota Medan) Muhammad Taufik Hidayat; Nurlaila Nurlaila
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh persepsi dan minat masyarakat terhadap kepercayaan pada Bank Syariah Indonesia di kota Medan secara parsial. Untuk mngetahui pengaruh persepsi dan minat masyarakat terhadap kepercayaan pada Bank Syariah Indonesia di kota Medan secara simultan. Pendekatan yang digunakan dalam penelitian ini merupakan penelitian dengan pendekatan kuantitatif deskriptif. Hasil dari penelitian ini adalah Berdasarkan persepsi atau pandangan masyarakat kota Medan terhadap kepercayaan pada Bank Syariah Indonesia memiliki pengaruh yang signifikan dan bernilai positif yang dibuktikan dengan nilai sig < Î± (0,000 < 0,05). Berdasarkan minat masyarakat kota Medan terhadap kepercayaan pada Bank Syariah Indonesia memiliki pengaruh yang signifikan dan bernilai positif juga, yang dibuktikan dengan nilai sig < Î± (0,000 < 0,05). Secara bersamaan pengaruh yang diberikan persepsi dan minat masyarakat kota Medan terhadap kepercayaan pada Bank Syariah Indonesia dapat dikatakan signifikan dengan nilai signifikannya sebesar 0,000 < 0,05 dan pengaruh secara bersamaan yang diberikan sebesar 50,7%.

Co-Authors Arinah Syahira Asmuni Asmuni Bambang Lesmono Devinta Indah Sari Sinaga Efrida Sari Ramayani Siahaan Faisal Akbar Indra Mualim Hasibuan Ismail Nura Jannah, Nurul Jukhairia Ritonga Khairunnisa Harahap Laylan Syafina Marliyah Mei Linda Suryanti Lubis Morina Sari Simamora Muhammad Al Giffary Muhammad Syahbudi Muhammad Taufik Hidayat Murdifin azhar Musdalifah Musdalifah Nida Andina Nina Iftiani Nursakilah Lubis Nurul Inayah Nurwani Nurwani Pandapotan Ritonga Rahmat Daim Harahap Rajab Siregar Ridho Erianto SAPARUDDIN SAPARUDDIN Saparuddin Siregar Shinta Kemala Dewi Sri Sudiarti Tambunan, Khairina Yani Suryani Yona Andreani Zainuddin Saleh Lubis

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