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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 Analytica Islamica Journal on Education Jurnal Manajerial Pena Justisia: Media Komunikasi dan Kajian Hukum Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan INFOKUM Journal of Management and Bussines (JOMB) Lentera:Indonesian Journal of Multidisciplinary Islamic Studies Jurnal Ekonomi Journal of Vision and Ideas (VISA) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Akuntansi dan Keuangan International Journal Of Economics Social And Technology Governors Manajemen Kreatif Jurnal Journal Economic Excellence Ibnu Sina Jurnal Penelitian Pendidikan Indonesia Society Jurnal Ilmu Ekonomi dan Bisnis Image : Jurnal Riset Manajemen
Nurlaila Nurlaila
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering 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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The Influence of Morality, Religiosity, and Employee Integrity on Financial Management Fraud in the Labuhan Batu Regency Government Nabila Rizki Erjani; Nurlaila Nurlaila; Isnaini Harahap
Jurnal Manajerial Vol. 13 No. 01 (2026): Jurnal Manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jurnalmanajerial.v13i01.11163

Abstract

Background – The increasing prevalence of fraud cases in various government institutions, including the embezzlement of shop rental funds, cooking oil corruption, and bribery in the P3K recruitment process, indicates that fraud remains a serious issue that threatens the integrity of pubFlic institutions. Aim – The aim of this research is to empirically investigate the influence of morality, religiosity, and employee integrity on financial management fraud within the Government of Labuhan Batu Regency. Design / methodology / approach – This study involved 60 employees of the Labuhan Batu Regency Government. Data were collected through questionnaires and analyzed using classical assumption tests, hypothesis testing, and multiple regression analysis. Findings – The results show that morality, religiosity, and employee integrity each have a significant effect on financial management fraud. Higher levels of morality, religiosity, and integrity are associated with a lower tendency to engage in fraudulent behavior. Simultaneous testing confirms that these three variables jointly influence financial management fraud. Conclusion - Organizations are encouraged to strengthen ethical awareness by promoting moral values, reinforcing religiosity, and cultivating employee integrity to minimize the risk of financial management fraud Research implication – These findings indicate that morality, religiosity, and employee integrity play a crucial role in influencing the occurrence of fraud in government financial management. Limitations – This study is limited by its small sample size and narrow scope, as it only involves respondents from a single institution, namely the Government of Labuhan Batu Regency. Consequently, the findings may have limited generalizability to other government institutions with different organizational characteristics.
Enhancing MSME Income in North Sumatra through E-Accounting: Examining the Role of Accounting Literacy from a Maqasid al-Shariah Perspective Yenni Arafah; Andri Soemitra; Nurlaila Nurlaila
Lentera: Indonesian Journal of Multidisciplinary Islamic Studies Vol 7 No 2 (2025): Lentera: Indonesian Journal of Multidisciplinary Islamic Studies
Publisher : Program Pascasarjana IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/lentera.v7i2.11935

Abstract

This study examines the impact of E-Accounting on the revenue of MSMEs in North Sumatra Province, addressing the gap in existing literature regarding the role of accounting literacy. The study also explores the challenges faced by MSMEs in adopting E-Accounting. Using a mixed-methods approach with an exploratory sequential design, quantitative data were collected through structured questionnaires from 271 MSMEs across seven districts/cities, analyzed using PLS-SEM. Qualitative data were gathered from in-depth interviews with 20 purposively selected MSMEs. The results show that E-Accounting significantly positively affects MSME revenue, but accounting literacy does not serve as a significant moderating variable, implying that the benefits of E-Accounting in increasing revenue do not rely solely on the users' accounting knowledge. Qualitative findings indicate that while MSMEs recognize the benefits of E-Accounting, they use it mainly for administrative tasks rather than strategic decision-making. Common challenges include limited digital infrastructure, lack of training, and dependence on intuition. The novelty of this research lies in the integration of Sharia principles, such as amanah and hifz al-mal, offering insights into how Islamic values shape MSME financial practices. This study provides practical, culturally relevant recommendations for improving E-Accounting adoption and enhancing MSMEs' financial resilience through the alignment of technology and ethics.
From Traditional Records to Standardized Reporting: The Impact of PSAK 45 and PSAK 109 on Mosque Financial Transparency Ahmad Hazmi Erde; Nurlaila Nurlaila
Journal Analytica Islamica Vol 14, No 2 (2025): ANALYTICA ISLAMICA
Publisher : Program Pascasarjana UIN Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/jai.v14i2.26852

Abstract

This study examines the reconstruction of mosque financial reporting systems in Indonesia through the application of PSAK 45 and PSAK 109 in response to persistent governance challenges. Despite managing substantial public funds, many mosques continue to rely on manual, non-standardized bookkeeping practices that limit transparency, auditability, and accountability. National evidence indicates that more than 70% of mosques have not implemented formal accounting standards, resulting in inconsistent reporting and weak oversight. Using a qualitative literature review, this study synthesizes empirical findings, regulatory frameworks, and theoretical perspectives to evaluate the relevance and applicability of PSAK 45 for nonprofit financial reporting and PSAK 109 for managing zakat, infak, and sadaqah funds. The review reveals that both standards provide structured mechanisms for fund classification, disclosure, and documentation, allowing mosques to transition from informal cash-based reports to comprehensive, auditable statements. However, implementation remains constrained by limited financial literacy, lack of regulatory enforcement, and cultural perceptions of informal mosque governance. The study proposes an integrated framework emphasizing capacity building, standardized reporting templates, and strengthened internal controls. The findings highlight that adopting PSAK 45 and PSAK 109 offers significant opportunities to enhance institutional credibility, donor trust, and long-term financial sustainability. This research underscores the urgent need for standardized accounting practices to modernize mosque financial governance and strengthen public accountability
Analisis Stabilitas Persediaan Pada Anggaran Produksi PT Unilever Tbk. Tahun 2024 Julius Andhika Prasetyo; Siska Dentina Pasaribu; Muhammad Rizal; Librina Tria Putri; Molli Wahyuni; Nurlaila Nurlaila
Jurnal Ilmu Ekonomi dan Bisnis Vol 2 No 2 (2024): Oktober, Jurnal Ilmu Bisnis dan Ekonomi Islam
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v2i2.38

Abstract

Penyusunan anggaran produksi merupakan aspek penting dalam manajemen keuangan suatu perusahaan. Salah satu strategi yang dapat diterapkan dalam perencanaan produksi adalah pendekatan stabilitas persediaan, yaitu menjaga jumlah persediaan tetap konstan dalam setiap periode. Penelitian ini bertujuan untuk menganalisis bagaimana penyusunan anggaran produksi PT Unilever Tbk tahun 2024 dengan menerapkan konsep stabilitas persediaan. Menggunakan metode kuantitatif dengan pendekatan deskriptif, penelitian ini mengolah data laporan keuangan PT Unilever Tbk, termasuk persediaan awal dan akhir barang jadi serta jumlah penjualan per kuartal. Hasil penelitian menunjukkan bahwa penerapan stabilitas persediaan membantu perusahaan menyeimbangkan kapasitas produksi dengan permintaan pasar. Perhitungan menunjukkan bahwa total produksi selama satu tahun adalah 91.733.952 unit, hampir setara dengan total penjualan sebesar 91.679.423 unit. Dengan demikian, penelitian ini diharapkan dapat menjadi referensi bagi perusahaan dalam mengelola anggaran produksi yang lebih efektif dan berkelanjutan.
The Influence of Budget Planning And Budget Implementation On The Level of Budget Absorption Mulky Alrasi Hutagalung; Nurbaiti Nurbaiti; Arnida Wahyuni Lubis; Nurlaila Nurlaila; Nurul Inayah
International Journal Of Economics Social And Technology Vol. 3 No. 4 (2024): December 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v3i4.362

Abstract

This research aims to (1) determine the effect of budget planning on the level of budget absorption at BAPPEDA Medan City, (2) determine the effect of budget implementation on the level of budget absorption at BAPPEDA Medan City and (3) determine the effect of budget planning and budget implementation on the level of budget absorption at BAPPEDA Medan City. This research method is quantitative research. The population and sample in this study were heads and employees at BAPPEDA Medan City, totaling 50 respondents. Data collection techniques use questionnaires. The data analysis technique uses multiple linear regression analysis with the help of SPSS version 22.0 software. The research results show that first, budget planning partially has a positive and significant effect on budget absorption with a calculated t value of 3.754 > t table 2.012 and a significance value of 0.000 < 0.05. Second, partial budget implementation has a positive and significant effect on budget absorption with a calculated t value of 3.493 > t table 2.012 and a significance value of 0.001 < 0.05. Third, budget planning and budget implementation simultaneously have a positive and significant effect on budget absorption with a calculated F value of 11.772 > F table 3.20 and a significance value of 0.000 < 0.05.  
The Role of Shariah Compliance in Moderating the Relationship between Intellectual Capital and Sustainable Financial Performance Azwansyah Habibie; Saparuddin Siregar; Kamila Kamila; Andri Soemitra; Nurlaila Nurlaila
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.3735

Abstract

This study examines the influence of accounting and marketing digitalization on the financial performance of digital banks in Indonesia, a sector that has grown rapidly in response to technological advancements. Although technologies such as eXtensible Business Reporting Language (XBRL) and Customer Relationship Management (CRM) have been widely adopted, their individual impacts on financial performance remain unclear. This research aims to determine the effects of XBRL and CRM, both individually and simultaneously, on Return on Assets (ROA) as a measure of financial performance. Using a quantitative approach, the study employs multiple linear regression analysis based on secondary data collected from the annual reports of 32 digital banks registered in Indonesia. The findings show that XBRL does not significantly affect ROA, as indicated by low correlation and regression coefficients with significance values above 0.05. Moreover, CRM does not have a significant impact when assessed partially, although strong correlations with ROA are observed. However, when analyzed together, XBRL and CRM show a significant simultaneous effect on ROA, explaining 61.5% of the variance. This suggests that while these technologies may not be impactful on their own, their integration can substantially enhance financial performance. Limitations of this study include reliance on secondary data and a narrow focus on ROA, which may not fully capture all dimensions of performance. The findings offer valuable insights for digital banking stakeholders aiming to enhance financial outcomes through comprehensive digital strategies
Analysis of Determinants for the Optimization of Restaurant Tax Revenue in North Sumatra Province (Study on Regencies/cities in North Sumatra from 2018 to 2022) Mei Linda Suryanti Lubis; Asmuni Asmuni; Nurlaila Nurlaila; Murdifin azhar
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i2.5115

Abstract

According to Law No. 28 of 2009, taxes are contributions from the community used for national purposes to ensure the prosperity of the people. This law also explains the existence of Regional Taxes and Levies (PDRD such as the Restaurant Tax. Each year, the Regional Tax and Levy Management Agency sets targets, but many of these targets are not achieve. For example, in 2020 and 2021, many tapping box devices were installed to optimize tax collection, but the targets were still not achieved. Therefore, the purpose of this study is to assess other factors that can optimize tax revenue through the analysis of determinants for the optimization of restaurant tax revenue in North Sumatra Province. This research will take samples from five cities and regencies in North Sumatra Province: Medan, Deli Serdang, Tebing Tinggi, Batu Bara, and Serdang Bedagai. The study will use a quantitative method with primary data collected through surveys. The results of this research indicate that tax audits, tapping box applications, and tax regulations significantly influence taxpayer compliance in paying restaurant taxes in North Sumatra Province. Additionally, tax audits and tapping box applications have a substantial impact on tax optimization, whereas tax regulations do not have a significant impact on the optimization of restaurant taxes in North Sumatra Province. Furthermore, taxpayer compliance does not significantly affect the optimization of restaurant taxes in North Sumatra Province. Finally, tax audits, tapping box applications, and tax regulations do not significantly influence the optimization of restaurant taxes through taxpayer compliance in paying restaurant taxes in North Sumatra Province.
Co-Authors Ahmad Hazmi Erde Andri Soemitra Arinah Syahira Arnida Wahyuni Lubis Asmuni Asmuni Azwansyah Habibie, Azwansyah Bambang Lesmono Devinta Indah Sari Sinaga Efrida Sari Ramayani Siahaan Faisal Akbar Indra Mualim Hasibuan Ismail Nura Isnaini Harahap Jukhairia Ritonga Julius Andhika Prasetyo Kamilah, K Khairunnisa Harahap Laylan Syafina Librina Tria Putri Marliyah Mei Linda Suryanti Lubis Molli Wahyuni Morina Sari Simamora Muhammad Al Giffary Muhammad Rizal Muhammad Syahbudi Muhammad Taufik Hidayat Mulky Alrasi Hutagalung Murdifin azhar Musdalifah Musdalifah Mustapa  Khamal  Rokan Nabila Rizki Erjani Nida Andina Nina Iftiani Nurbaiti Nurbaiti Nursakilah Lubis Nurul Inayah Nurul Jannah Nurwani Nurwani Pandapotan Ritonga Putri Apriyani br Rangkuti Rahmat Daim Harahap Rajab Siregar Ridho Erianto Sabaruddin Chaniago SAPARUDDIN SAPARUDDIN Saparuddin Siregar Shinta Kemala Dewi Siska Dentina Pasaribu Sri Sudiarti Tambunan, Khairina Yani Suryani Yenni Arafah Yona Andreani Zainuddin Saleh Lubis