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Pengaruh Pengambilan Keputusan Nasabah Melalui Loyalitas Pada Asuransi Takaful Keluarga Sumatera Utara Zulfa Aliyah; Nurlaila Nurlaila; Fauzi Arif Lubis
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.4425

Abstract

The decision to choose sharia insurance is a customer's behavior after consideration has been carried out by studying the conditions in choosing sharia insurance products. The purpose of this study was to determine the direct and indirect effect of product, service, promotion, and religiosity variables on customer decision making through loyalty to takaful insurance in North Sumatra. This research method uses a quantitative approach with path analysis and uses the help of the SPSS program. From the results of the significance test, the product has a significant and significant effect on customer decision making to choose family takaful insurance in North Sumatra through loyalty as an intervening variable. Service, promotion and religiosity have no significant and significant effect on customer decision making to choose family takaful insurance in North Sumatra through loyalty as an intervening variable with a 95% confidence level or an error rate of 5%
Implimentasi Surat al-Baqarah Ayat 282 Dalam Pertanggungjawaban Mesjid Di Sumatera Timur Syahman Sitompul; N Nurlaila; Hendra Harmain
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam | Vol. 3 | No. 2 | 2016
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

The study aims to reveal the relationship variable sources of Islamic law as the primary basis in running financial accountability and accounting as a tool of accountability and presenting accurate information. As the cornerstone of financial accountability must be implemented, the command set in surah Al-Baqarah 282 which is about an order to make the process of accounting for each transaction. By using a sample of 32 mosques in the eastern coast of Sumatra as respondents, 70 question questionnaire. Sources of Islamic law and accounting as independent variables try to see to what extent can affect and realize the achievement of financial accountability/ financial reporting as the dependent variable. The results showed that the sources of Islamic law and accounting instrumental in realizing the financial reporting accountability accountable and transparent. Accounting is more dominant in influencing the accountability/ financial reporting. Statistically, the source of Islamic law and can explain about the liability of accounting / financial reporting amounted to 86.9%.
Tinjauan Ekonomi Islam Terhadap Bisnis Salon Muslimah Kota Medan Zahrina Razali; N Nurasiah; N Nurlaila
TANSIQ: Jurnal Manajemen Dan Bisnis Islam TANSIQ | Vol. 2 | No. 2 | 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara Medan

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Abstract

Muslimah salon means a beauty salon business which is run according to the elements of Islamic business. Not only the label but also the application and practice must also be based on Islamic teachings. This study is entitled An overview of the Islamic economy of the Muslim salon business in Medan. The purpose of this study is to explain how the Muslim salon business according to the Islamic economy, to explain the application and practice of Muslim salon in the city of Medan.  The purpose of this study is to explain how the Muslim salon business according to the Islamic economy, to explain the application and practice of Muslim salon in the city of Medan. The study used a descriptive qualitative approach, the research subjects were determined through purposive sampling techniques. The object of this research is about the business of Muslim salon according to Islamic economics. While the subjects in this study were 3 salon owners and 5 informants who were each customer and salon employee. Data collection techniques are observation, interviews, and documentation. Data analysis techniques using data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that in the salon business applying the rules and practices of care in accordance with shariah, honest in managing the salon, reliable in terms of care, specifically for female consumers both Muslim and non-Muslim, do not accept male customers or employees, no conduct treatment practices that are prohibited in Islam, change the image of salons, closed places, prioritize halal and quality products, do not use illicit substances, provide religious care of this type based on ornate principles that are permitted in Islam, prioritize Islamic economic values in do business. The salon business labeled Muslim city of Medan in running its business is in conformity with what has been outlined by the criteria in the implementation of Islamic economics.
Pengaruh Promosi Jabatan, Kenaikan Gaji, Leadership Terhadap Meningkatnya Kualitas Sumber Daya Manusia The Effect of Position Promotion, Salary Increase, Leadership on Improving the Quality of Human Resources Suginam Suginam; Joli Afriany; Wily Julitawaty; Nurlaila Nurlaila
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 8, No 2 (2022): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v8i2.7318

Abstract

Human resources determine the progress and development of a company and is the most important aspect to pay attention to, if it is not noticed what happens is the number of negative impacts that will be received by the company such as operational delays, unsatisfactory performance, giving a bad image of resource management humans and many other risks. In improving the quality of human resources, it can be done by emotional provoking human resources themselves, many studies have discussed the importance of maintaining and considering improving the quality of human resources, one of which is done by knowing things related to improving the quality of human resources. . This study will look at the effect of job promotions, salary increases, leadership on the quality of human resources with the results obtained that the independent variables of salary increases and promotions have a significant value that has a positive effect on improving the quality of human resources, while leadership results in rejection of the level of influence on improving the quality of human resources with a negative significance value.
PENGARUH ISLAMIC SOCIAL REPORTING (ISR), UMUR PERUSAHAAN DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP PROFITABILITAS (ROA) PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2010-2014 Nurlaila Harahap; Hendra Harmain; Saparuddin Siregar; Nova Maharani
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | Vol. 1 | No. 1 | 2017
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.705 KB)

Abstract

This research is aimed to observe and analyse factors which influence Profitability (ROA) in companies which are administered in the Jakarta Islamic Index (JII) from 2010 to 2014. The factors which are tested in this research are the Islamic Social Reporting (ISR), Company’s age and the public shareholding as the independent variable, and Profitability (ROA) as the depedent variable. The sample of this consist of twenty companies, which are listed in the Jakarta Islamic Index (JII) and have sent their financial reports to Bapepam in the period of 2010-2014. The data used in this research is the secondary data and the sampling technique used is the purposive sampling method. The data analysis used is the multiple linear regression analysis. This research used F-test to find out simultaneous influences among ISR,  company’s age and public shareholding on ROA. This research also used T-test to test partial correlation of each independent variable to the dependent variable. According to the analysis results of  T-test, it shows that all variables have sifnificant influences on Profitability (ROA).
Analisis Pengaruh Kualitas Produk, Label Halal, Harga Jual Terhadap Keputusan Pembelian Konsumen Muslim (Studi Kasus Pada Cemilan Makanan Olahan UD. Rezeki Baru Kecamatan Medan Denai) Bagus Riski; Nurlaila Harahap; M Ridwan
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 3 | NO. 2 | 2019
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (482.536 KB)

Abstract

This study discusses the direct influence of product quality, halal labels, and selling prices on Muslim purchasing decisions (case study on UD Rezeki Baru processed snacks, Medan Denai District). The sample in this study is Muslim consumers who make purchases at UD. Rezeki Baru, Medan Denai sub-district. The method in this study used a quantitative approach using path analysis with linear regression models supported by model tests and statistical tests using the help of SPSS version 15. From the results of research conducted, the authors conclude that this study produces a coefficient of determination (R-square) that is equal to 71.9% of the variable quality of products, halal labels, selling prices affect the purchasing decisions of Muslim consumers (case study at UD. Rezeki Baru, Medan Denai sub-district), while 19.1% is explained by other factors. Simultaneously shows the variable quality of products, halal labels, selling prices, does not affect the purchasing decisions of Muslim consumers (case study in UD. Rezeki Baru, Medan Denai sub-district), this is indicated by the calculated F value (1,133) < Ftabel (2,61). Partially shows the variable quality of products, halal labels, and selling prices affect the purchasing decisions of Muslim consumers (case study in UD. Rezeki Baru, Medan Denai sub-district).
KEBIJAKAN FISKAL EKONOMI ISLAM MUHAMMAD HERU; RAHMI ATIKAH; . NURLAILA
JURNAL ILMIAH SIMANTEK Vol 6 No 2 (2022): JURNAL ILMIAH SIMANTEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

Fiscal policy is a policy taken by the government to spend its income to achieve its economic goals. Fiscal policy has two ways. The first is the income policy which is reflected in the tax policy, and the second is the expenditure policy. According to Islamic economics, fiscal policy is expected to serve the functions of allocation, distribution and stabilization in countries with special characteristics from the value-oriented, ethical and social aspects of the balance of the Islamic state. The sources of acceptance at the time of the Prophet are divided into three main groups. That is, from Muslims, non-Muslims, and other sources. In terms of budget, in the Islamic financial system, government revenues are Zakart, Karaj (agricultural tax), Jizyah (personal tax), Humus (shoes tax), Ushur (business tax), and Carrara heir (no heir). , Kaffarat (fines), grants, and other income from legitimate business. Regarding the mechanism for using the funds, there are products related to the use of these funds. Zakat, and some are not bound. In terms of state budget policies, there are fundamental differences between Islam and modern budget systems. Islam focuses on the issue of serving the affairs of the Ummah. It is presented according to syara' and is determined according to the Islamic point of view. In contrast, modern budgets emphasize a complex combination of planning and projects.
ANALISIS SISTEM PENCATATAN MANUAL LAPORAN KEUANGAN TERHADAP KINERJA AKUNTAN DI PERUSAHAAN UMUM DAERAH PASAR KOTA MEDAN Denisa Felia Putri; Nurlaila Nurlaila
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan Vol. 1 No. 6 (2022): May
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v1i6.90

Abstract

Pada era digital seperti sekarang ini sudah banyaknya teknologi serta aplikasi yang dapat membantu dalam proses pencatatan laporan keuangan yang dapat memudahkan kinerja para akuntan. Namun banyak juga organisasi yang masih menggunakan proses pencatatan laporan keuangan secara manual seperti hal-nya pada PUD. Pasar Kota Medan. Adapun tujuan dari penelitian ini adalah untuk mengetahui bahwa sistem pencatatan laporan keuangan manual memiliki beberapa kelemahan yang dapat mengakibatkan berkurangnya optimalisasi kinerja para akuntan, dan penelitian ini dilakukan langsung di PUD. Pasar Kota Medan. Metode penelitian yang digunakan oleh peneliti adalah metode kualitatif. Hasil dari penelitian ini adalah menunjukkan bahwa sistem pencatatan secara manual memiliki resiko yang lebih tinggi dibandingkan dengan sistem pencatatan secara komputerisasi.
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

Abstract

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 SISTEM PENCATATAN PIUTANG SECARA MANUAL PADA PUD PASAR KOTA MEDAN Roslinda Roslinda; Nurlaila Nurlaila
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan Vol. 1 No. 5 (2022): April
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v1i5.65

Abstract

Pengelolaan keuangan pada PUD. Pasar Kota Medan masih menggunakan sistem manual. Bahkan pada pencatatan Piutang Karyawan menggunakan buku , alat tulis ,dan kakulator yang rentan hilang. Tujuan pada penelitian ini adalah membuat sistem informasi pencatatan piutang pada PUD. Pasar Kota Medan dengan menggunakan sistem komputerisasi ini dapat membantu pencatatan piutang secara valid dan benar serta efisien dan efektif. Metode pengumpulan data yang digunakan adalah Observasi , wawancara, dan studi pustaka. Hasil dari penelitian ini adalah sistem pencatatan piutang yang fokus kepada pencatatan pencatatan hutang pelanggan.
Co-Authors Ade Kurnia Sari Adlina Adlina Afriany, Joli Ahmad Hazmi Erde Ahmad Syakir Al-Mahdi Andri Soemitra Andri Soemitra Anggi Pratiwi Sitorus Anisa Aulia Annio Indah Lestari Nasution Anwar, Chairul - Aqwa Naser Daulay Aqwa Naser Daulay Arifin Fauzi Lubis Arinah Syahira Ariyadi Ariyadi Arnida Wahyuni Lubis Arnida Wahyuni Lubis Asmuni Asmuni Atika Aulia Rahman Harahap Ayu Lestari Sitio Azwansyah Habibie, Azwansyah Bagus Riski Bambang Lesmono Cindy Deasy Cahayadie Deviana Denisa Felia Putri Desi Ika Devinta Indah Sari Sinaga Dewi, Suci Ananda Dharma, Budi Dinda Clarita Wirani Putri Efrida Sari Ramayani Siahaan Faisal Akbar Frida Yanti Sirait Hafiz Hasan Noo Hasugian, Hotbin Hendra Harmain Hendra Harmain Hikmah Indri Yani Harahap Hilyati Inayah Imsar Indah Lestari Indah Tri Sari Harahap Indra Mualim Hasibuan Irma Dwi Madhani Ismail Nura Isnaini Harahap Isnaini Harahap Jukhairia Ritonga julia hamdini nasution Juliana Nasution Julius Andhika Prasetyo Kamilah, K Khairina Tambunan Khairunnisa Harahap Kusmilawaty Laylan Syafina Librina Tria Putri Lutfiah Hanifah Lyra Nadia Srg M Ridwan Marliyah Mei Linda Suryanti Lubis Mhd. Rahandri Siddik Molli Wahyuni Morina Sari Simamora Muhammad Al Giffary Muhammad Arif MUHAMMAD HERU Muhammad Lathief Ilhamy Nasution Muhammad Ramadhan Muhammad Rizal Muhammad Syahbudi Muhammad Syukri Albani Nasution Muhammad Taufik Hidayat Mulky Alrasi Hutagalung Mulyana Fitri Murdifin azhar Musdalifah Musdalifah Muslim Marpaung Mustapa  Khamal  Rokan N Nurasiah Nabila Rizki Erjani Nanda Nadila Yutia Nawir Yuslem Nida Andina Nina Iftiani Nova Maharani Novia Sari Nur Fadhilah Ahmad Nurbaiti, Nurbaiti Nursakilah Lubis Nurul Inayah Nurul Jannah Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Pandapotan Ritonga Purnama Ramadhani Silalahi Putri Apriyani br Rangkuti Putri Febrianti Rahmat Daim Harahap Rahmat Daim Harahap RAHMI ATIKAH Rajab Siregar Ramadhan, Naufal Ridho Erianto RINA ANGGRAINI Rinda Arista Risa Lidia Lidia Rokan, Mustafa Khamal Roslinda Roslinda Ruqayyah Ruqayyah Sabaruddin Chaniago Saidah Ulfah Pohan SAPARUDDIN SAPARUDDIN Saparuddin Siregar Saparuddin Siregar Saparuddin Siregar Saparuddin Siregar Saparuddin Siregar Sapriani Sapriani Saragih, Fitriani Shalsa sakila Shalsa Shinta Kemala Dewi Simanjuntak, Nicholas Faisal Siska Dentina Pasaribu Sri Sudiarti Sugianto Sugianto Sugianto Sugianto Suginam Syahman Sitompul Tambunan, Khairina Tuti Anggraini Ulfah Winda Vidya Chalista Wahyu Ansahrizal Wily Julitawaty Yani Suryani Yenni Arafah Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yona Andreani Yuli Nur’aini Yusrizal Zahrina Razali Zainuddin Saleh Lubis Zulfa Aliyah