Article Per Year (5 Year)
p-Index From 2021 - 2026
3.348
P-Index
This Author published in this journals
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
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

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

 1   2 
Analisis Pertumbuhan Pembiayaan Kpr Ib Syariah Tapak Pada Nasabah Non Fix Income di PT Bank Sumut Syariah KC Medan Katamso Nina Iftiani; Nurlaila Nurlaila
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.802 KB) | DOI: 10.36418/syntax-literate.v7i12.11171

Abstract

Abstrak Tujuan penelitian ini untuk menganalisis terkait pertumbuhan pembiayaan KPR iB Syariah Tapak pada nasabah non-fix income di PT. Bank Sumut Syariah Kc Medan Katamso. Penelitian ini memakai metode kualitatif deskriptif yang menggunakan data primer dan sekunder. Adapun teknik pengumpulan data adalah dengan melakukan observasi, wawancara dan mengumpulkan berbagai sumber dokumentasi atau referensi yang relevan dengan penelitian yang dilakukan. Teknik analisis data dilakukan memakai teori Miles dan Huberman yaitu: Pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Adapun hasil dari penelitian ini bahwa terjadi penurunan pada pembiayaan KPR iB Syariah Tapak di PT Bank Sumut Syariah KC Medan Katamso. Pihak staff dalam pembiayaan KPR Tapak Syariah iB bagi nasabah yang non-fix income maka pembiayaan akan sulit diterima pihak bank dan kondisi ekonomi yang kurang baik terutama di masa pandemi Covid-19 juga membuat masyarakat kesulitan dalam mengajukan pembiayaan KPR iB Syariah Tapak. Dalam mengajukan pembiayaan, staf keuangan sangat selektif dalam mendekati calon nasabah untuk mengajukan pembiayaan guna menghindari pembiayaan bermasalah yang merugikan bank. Abstract The purpose of this study is to analyze the growth of Tapak iB Syariah KPR financing for non-fixed income customers at PT. Bank Sumut Syariah Kc Medan Katamso. This study uses a qualitative descriptive method that uses primary and secondary data. The data collection technique used is by means of observation, interviews and collecting various sources of documentation or references that are relevant to the research being conducted. Data analysis techniques were carried out using Miles and Huberman's theory, namely: data collection, data reduction, data presentation and drawing conclusions. The results of this study indicate that there has been a decrease in Tapak Syariah iB KPR financing at PT Bank Sumut Syariah KC Medan Katamso. Staff in Tapak Syariah iB KPR financing for customers with variable income, it will be difficult for banks to receive financing and unfavorable economic conditions, especially during the Covid-19 pandemic, also make it difficult for people to apply for Tapak Syariah iB Mortgage Financing. In applying for financing, finance staff are very selective in approaching prospective customers to apply for financing so that problematic financing does not occur which is detrimental to the bank.
Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Kualitas Laporan Keuangan Nida Andina; Nurlaila Nurlaila; Nurwani Nurwani
Journal of Management and Bussines (JOMB) Vol 5 No 1 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i1.6484

Abstract

The purpose of this study was to examine the influence of the Government Internal Control System (SPIP) on the quality of financial reports produced by the Sei Nadoras Village Office, Bandar Pasir Mandoge District. This research method is associative research. This research was conducted at the Sei Nadoras Village Office, and the data used in the analysis came directly from the responses to the questionnaires that the researchers gave to the sample group which consisted of thirty workers who were the respondents. A saturation sampling approach was used in sample collection for this investigation. The results showed that the tcount value was 1.706 which was smaller than the ttable value of 2.04841, and the significance value was 0.099 which was greater than 0.05. Thus, the Government Internal Control System (SPIP) cannot explain why financial reports are of high quality. This shows that the impact cannot be calculated from the internal control system on the quality of financial reports. From the results of the study it was also found that only the risk assessment dimension contained in the government's internal control system did not affect the quality of financial reports, and only the reliable dimension was not affected by the government's internal control system. Keywords: Quality of Financial Reports, Financial Reports, Government Internal Control System (SPIP)
Analisis Penerapan Sistem Informasi Akuntansi Pada Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) Di Desa Tanjung Selamat Kec. Percut Sei Tuan Morina Sari Simamora; Nurlaila Nurlaila; Nurul Inayah
Manajemen Kreatif Jurnal Vol 1 No 4 (2023): November: Manajemen Kreatif Jurnal
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i4.2141

Abstract

The aim of this research is to find out how accounting recording techniques are used in Tanjung Selamat Village, Kec. Percut Sei Tuan, and how it impacts the accountability of village allocation control (ADD). Qualitative descriptive is a type of research methodology used in this research. using data collection techniques, document analysis, and interviews. To speak for the village secretary and treasurer and collect documents related to budget realization records, this research uses a data collection strategy. Based on research findings, Tanjung Selamat Village in Kec. Percut Sei Tuan has created an accounting record system as a consequence of using village financial techniques (siskeudes). The application of accounting record techniques to the general control of accountability for village capital allocation proves that the implementation of village equity allocation is transparent, accountable and accountable. There are only a few obstacles, such as submitting the budget to the village head, which sometimes causes delays. But overall the practice of village financial control is very good and in line with PERMENDAGRI number 20 of 2018.
Akuntansi Hijau: Konsep dan Perspektif Maqashid Syariah Ridho Erianto; Indra Mualim Hasibuan; Nurlaila Nurlaila
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2023): September 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i2.11783

Abstract

Profit oriented is the core of conventional accounting concepts and ignores profit oriented which has implications for environmental pollution. The phenomenon of environmental issues is increasingly interesting to study and is the basis for the birth of a new accounting paradigm, namely Green Accounting. Green accounting principles are in line with Islamic teachings contained in the sharia maqashid theory. This study aims to describe the concept of green accounting and green accounting in terms of maqashid sharia theory. This study uses a qualitative approach to the analysis of literature studies using data collection techniques in the form of documentation. The results of green accounting research contain guidelines for companies in compiling financial reports by including social and environmental responsibility cost components in their financial reports. Judging from the theory of maqashid sharia, the concept of green accounting has the same goal as maqashid sharia, namely protecting religion, protecting the soul, protecting the mind, protecting offspring, and protecting property.
Analisis Penerapan Pelaporan Keuangan Entitas Nirlaba Berdasarkan Isak No. 35 Pada Masjid Di Kota Medan Efrida Sari Ramayani Siahaan; Nurlaila Nurlaila; Sri Sudiarti
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.2910

Abstract

Akuntansi masjid sebagai organisasi nirlaba tampaknya penting untuk diterapkan. Organisasi nirlaba adalah organisasi yang memiliki tujuan non-komersial tanpa mengorbankan rasa hormat demi keuntungan. Oleh karena itu, sangat penting untuk menyusun laporan keuangan masjid karena laporan keuangan tersebut menunjukkan dan memperlihatkan bagaimana pengelolaan keuangan tersebut dilakukan. Penelitian yang dilakukan bertujuan untuk mengetahui bentuk metode pelaporan keuangan yang ada, serta untuk mengetahui penerapan dan pelaksanaan pelaporan keuangan Masjid Al-Ihsan berdasarkan ISAK No. 35. Metode yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif, dengan menggunakan sumber data primer dan sekunder yang telah dikumpulkan oleh peneliti dengan menggunakan teknik observasi. Dalam proses penelitian, peneliti melakukan analisis data dengan cara mengumpulkan data dan juga keabsahan data serta menyajikannya sehingga dapat ditarik sebuah kesimpulan. Dari hasil penelitian terbukti bahwa pencatatan keuangan Masjid Al-Ihsan masih menggunakan metode yang sederhana. Yang mana dalam pencatatan hanya akan dilakukan jika pemasukan dan pengeluaran bersifat tunai. Selanjutnya, nominal cash in dan cash out beserta totalnya akan dilaporkan setiap hari jumat. Dalam proses penyusunan laporan keuangan Masjid Al-Ihsan yang disusun berdasarkan ISAK No. 35, dihasilkan laporan yang lebih teratur dan detail tidak hanya mengenai kas masuk dan kas keluar.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah Dalam Penyusunan Laporan Keuangan UMKM Aceh Hidroponik Kecamatan Karang Baru Kabupaten Aceh Tamiang Muhammad Al Giffary; Nurlaila Nurlaila; Khairina Tambunan
Journal Economic Excellence Ibnu Sina Vol. 1 No. 3 (2023): September : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v1i3.448

Abstract

The purpose of this study was to analyze the suitability of financial statement reports based on the application of accounting based on SAK EMKM at Umkm Aceh Hidroponik Medang Ara Village, Karang Baru District, Aceh Tamiang Regency. This research was conducted using a qualitative method with a descriptive approach and the application of recording financial statements based on SAK EMKM using primary and secondary data taken from Umkm Aceh Hidroponik. The data collection technique in this study uses interview and documentation techniques and the analysis technique used is using data reduction, data presentation and conclusion drawing. Based on data analysis, the results showed that Umkm Aceh Hidroponik has implemented accounting but the recording of financial statements carried out is still manual and very simple and its application has not followed the provisions in SAK EMKM. The financial statements prepared by Umkm Aceh Hidroponik are only in the form of an income statement while the statement of financial position and notes to the financial statements do not exist. The obstacle that causes Umkm Aceh Hydroponics not to be implemented is that they do not know and understand the preparation of business financial reports based on the Micro, Small, Medium Entity Financial Accounting Standards (SAK EMKM).
Determination of public service agency financial management budget absorption with religiosity as moderation Bambang Lesmono; Saparuddin Saparuddin; Nurlaila Nurlaila
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 3 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232725

Abstract

The low rate of the budget absorption in Indonesia occurs frequently, both at the Ministry/Institution (K/L) and Regional Levels. This study aims to analyze what factors cause delays in budget absorption. This research used descriptive quantitative method, the number of respondents was 141 people. Data were collected through field surveys using the nonprobability sampling method. Data were collected in a cross section using a questionnaire, analyzed using SEM-PLS and processed using the SmartPLS 3.2 application. The results showed that HR did not affect budget absorption. Organizational Culture, Regulation and Religiosity affect budget absorption as well Religiosity did not moderate the relationship between HR, Organizational Culture, Regulation and budget absorption. The results of this study indicated that abilities, experience, skills, knowledge, education and training dominate in improving the quality of human resources but have not been able to maximize budget absorption because existing human resources are still lacking, so there is potential for multiple jobs. The guidelines for implementing programs and budgets are not hindered by the policies/rules that are created, and if someone is honest, they will win trust in a variety of areas, including budget management
Shariah Governance, Leverage, And Their Impact on Islamic Corporate Social Responsibility in Sharia Banking in Indonesia Yani Suryani; Saparuddin Siregar; Nurlaila Nurlaila
International Journal Ihya' 'Ulum al-Din Vol 26, No 1 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/ihya.26.1.20482

Abstract

This research aims to test and analyze the influence of Shariah Governance and Leverage on Islamic Corporate Social Responsibility. The population in this study consisted of 14 Sharia Commercial Banks in Indonesia, with a sample of 10 Sharia Commercial Banks obtained using the purposive sampling method. The research methodology used is quantitative with the analytical tool used is panel data regression with Eviews 10 software. Research findings show that Sharia Governance significantly affects Islamic Corporate Social Responsibility (CSR). The implementation of sharia governance expands the disclosure of Islamic Corporate Social Responsibility (ICSR). However, Leverage does not affect Islamic Corporate Social Responsibility. The lack of leverage impact as measured by the total debt-to equity ratio is caused by Islamic banking, both with high and low levels of leverage, still revealing Islamic Corporate Social Responsibility as measured by the Islamic Social Reporting Index (SRI). as a means of fulfilling information needs for customers. It represents man's accountability to God and, aims to gain legitimacy from God as an ultimate goal.
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