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Nurlaila
Universitas Islam Negeri Sumatera Utara
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PENGARUH PENDAPATAN PREMI, KLAIM DAN INVESTASI TERHADAP PERTUMBUHAN ASET PERUSAHAAN ASURANSI JIWA SYARIAH DI INDONESIA Shalsa sakila Shalsa; Nurlaila
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 7 No 2 (2023): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/oikos.v7i2.8424

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Pendapatan Premi, Klaim dan Investasi Terhadap Pertumbuhan Aset Perusahaan Asuransi Jiwa Syariah di Indonesia. Penelitian ini berjenis asosiatif kuantitatif. Populasi dalam penelitian ini adalah Perusahaan asuransi jiwa syariah dan asuransi umum syariah yang terdaftar BEI sebanyak 42 perusahaan sedangkan sample dalam penelitian ini berjumlah 9 perusahaan, yakni perusahaan asuransi yang sudah mengeluarkan lapora keuangan secara lengkap sampai tahun 2022, teknik analisis data yang digunakan dalam penelitian ini adalah analisis regressi linier berganda. Adapun yang menjadi hasil penelitian ini adalah klaim berpengaruh terhadap pertumbuhan aset jiwa syariah periode 2018-2022 karena nilai t hitung 3.465 > 2.002 dan taraf signifikan 0.001 < 0.05. Dalam penelitian ini premi berpengaruh terhadap pertumbuhan aset jiwa syariah periode 2018-2022 karena nilai t hitung 2.554 > 2.002 dan taraf signifikan 0.013 < 0.05. Dalam penelitian ini berpengaruh terhadap pertumbuhan aset jiwa syariah periode 2018-2022 karena nilai t hitung 7.791 > 2.002 dan taraf signifikan 0.000 < 0.05 . Dalam penelitian ini variabel bebas yang terdiri pendapatan premi, klaim, investasi secara serempak berepengaruh signifikan terhadap aset karena F_hitung (20.448) >F_tabel (2.77) dan signifikansi (0,000) < α (0,05).
Determinan of Audit Fee In Indonesia Islamic Bank Aulia Rahman Harahap; Saparuddin Siregar; Nurlaila Nurlaila
Edukasi Islami : Jurnal Pendidikan Islam Vol 11, No 03 (2022): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v11i03.4170

Abstract

This study aims to examine the link between audit fees and the following variables: 1) the number of audit committee meetings; 2) the size of the internal audit; 3) the number of internal audit assignments; and 4) the number of branches. This study is an example of causal associative research, a kind of quantitative research that uses secondary data acquired from research sample websites. According to the study's findings, audit fees are influenced by the following factors in the following orders: 1) the size of the internal audit has an effect on audit fees; 2) the number of internal audit assignments has no effect on audit fees; and 4) the number of branches has an effect on audit fees.
ANALISIS EFESIENSI DAN EFEKTIVITAS PENERIMAAN PAJAK KENDARAAN BERMOTOR (PKB) DAN BEA BALIK KENDARAAN BERMOTOR (BBNKB) PADA KANTOR BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH PROVINSI SUMATERA UTARA (BPPRDSU) Hafiz Hasan Noo; Nurlaila Nurlaila; Nur Fadhilah Ahmad
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4: Juli 2023
Publisher : Bajang Institute

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

Abstract

Badan Pengelolaan Pajak dan Retribusi Daerah Provinsi Sumatera Utara Badan Pengelola Pajak dan Retribusi Daerah (BPPRDSU) Provinsi Sumatera Utara merupakan badan penyelenggara kewenangan pemerintahan maupun tugas dekonsentrasi dibidang pendapatan daerah, guna menunjang peningkatan pendapatan daerah secara terus menerus, meningkatkan kualitas pelayanan kepada masyarakat, mewujudkan pelayanan prime (Excellent Service) dalam pelaksanaan adaministrasi pajak provinsi kepada wajib pajak. Penelitian ini bertujuan untuk menganalisis tingkat efisiensi dan efektivitas Penerimaan Pajak Kendaraan Bermotor (PKB) dan Bea Balik Nama Kendaraan Bermotor (BBNKB) pada kantor Badan Pengeleolaan Pajak dan Retribusi Daerah Provinsi Sumatera Utara (BPPRSU). Data yang digunakan adalah data Sekunder berupa wawancara, dokumentasi dan laporan realisasi penerimaan PKB dan BBNKB Tahun 2017- 2020. Teknis analisis yang digunakan yaitu kualitatif deskriptif. Hasil penelitian menunjukkan bahwasannya efisiensi proses pembayaran pajak melalui aplikasi E- SAMSAT mobile memperoleh pencapain dengan kategori tidak efisien karena belum sepenuhnya sistem kinerja aplikasi dilakukan secara daring, sedangkan penerimaan PKB dan BBNKB di BPPRDSU memperoleh tingkat pencapaian dengan kategori efektiv karena setiap tahunnya sudah memenuhi target dan rata- rata mencapai ≥100%.
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.
Analysis Of Regional Fixed Asset Management At The Regional Financial And Asset Management Agency In Medan Putri Febrianti; Nurwani Nurwani; Nurlaila Nurlaila
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 7, No 1 (2023): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v7i1.8584

Abstract

This study aims to analyze the management of regional fixed assets at the Regional Finance and Asset Agency (BKAD) of Medan City. The type of research method used in this research is descriptive-qualitative. Data collection techniques used are interviews, observation, literature, and documentation. The subject of this research is the fixed asset manager. The results of this study indicate that regional asset management at the Medan City Regional Finance and Assets Agency (BKAD) has been carried out based on PERMENDAGRI guidelines No. 19 of 2016 regarding systems and procedures for managing Regional Property (BMD). The management of fixed assets at the Regional Finance and Assets Agency (BKAD) in Medan City can be stated as good, but the facilities and infrastructure are insufficient for the large number of employees in the office. In this case, many computers are unused or have been badly damaged, making them unfit for reuse.
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 Pengelolaan Keuangan Dana Bantuan Operasional Sekolah (BOS) Pada Madrasah Tsanawiyah Darul Falah Aek Songsongan Kabupaten Asahan Yuli Nur’aini; Nurlaila Nurlaila; Khairina Tambunan
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 4 (2023)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i4.4930

Abstract

This study aims to determine the planning and preparation in managing school operational assistance funds (BOS), the realization of the school operational assistance fund (BOS) budget that has been planned, and to find out the supporting and inhibiting factors in managing school finances at MTs Darul Falah Aek Songsongan, Asahan Regency. This study used a qualitative research method with a descriptive approach. The data collection techniques used were observation, interviews and documentation. The results showed that the planning and preparation of the school operational assistance fund (BOS) budget carried out by MTs Darul Falah Aek Songsongan was effective and efficient referring to the planning that had been designed in the RAPBS and was in accordance with BOS technical guidelines. The realization of the management of school operational assistance funds (BOS) at the MTs Darul Falah Aek Songsongan school has been carried out effectively and efficiently and is also based on the principles referred to in the Government Regulation of the Republic of Indonesia Number 48 of 2008. Factors supporting the existence of collaboration involving several school stakeholders between committees, foundations, treasurers, madrasah heads and several teachers who are transparent (open). Meanwhile, the inhibiting factors stemming from delays in the disbursement of school operational assistance funds (BOS) and the allocation of adjusted funds are still insufficient because the budget obtained is not in proportion to the needs of the school.
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.
THE INFLUENCE OF ISL AMI WORK ETHICS, LEADERSHIP, AND COMPENSATION ON EMPLOYEE PERFORMANCE WITH JOB SATISFACTION AS AN INTERVENING VARIABLE AT PT BANK MUAMALAT KCU MEDAN BALAIKOTA Dinda Clarita Wirani Putri; Nurlaila Nurlaila; Muhammad Arif
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5073

Abstract

Employee performance is one of the important factors in a company in achieving its goals. The purpose of this study was to test and analyze the influence of Islamic work ethics, leadership, and compensation on employee performance with job satisfaction as an intervening variable at PT Bank Muamalat KCU Medan Balaikota. This research method is quantitative research using data analysis techniques, namely Structural Equation Modeling (SEM) with the Path Analysis method. The analysis test tool used is SmartPLS v.4.0. The isample in this istudy amounted to 80 respondents who were all employees at Bank Muamalat KCU Medan Balaikota. The results of this study show that Islamic work ethics have a significant effect on performance, leadership has a significant effect on performance, compensation affects employee performance, job satisfaction does not affect performance, Islamic work ethics affect job satisfaction, leadership does not affect job satisfaction, compensation affects job satisfaction, and job satisfaction does not mediate the influence of Islamic work ethics, leadership, and compensation on employee performance.
Analisis Penerapan Akuntansi Lingkungan Pada Rumah Sakit Umum Daerah (Rsud) Panyabungan Kabupaten Mandailing Natal Vidya Chalista; Nurlaila Nurlaila; Budi Dharma
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.v1i3.358

Abstract

This research is a qualitative descriptive method conducted at the Regional General Hospital (RSUD) Panyabungan Mandailing Natal Regency. This study aims to determine how the recording of environmental costs for waste treatment and the application of environmental accounting at the Panyabungan Regional General Hospital in 2022. The benefit of this research is to find out whether the recording of environmental costs for waste treatment and the application of environmental accounting at the Panyabungan Regional General Hospital of Mandailing Natal Regency has been implemented or not in accordance with PSAK 01. The data used is primary data derived from the results of interviews and secondary data from hospital financial reports. The results of this study are that the Panyabungan Regional General Hospital has made efforts in recording environmental costs and also in implementing environmental accounting. In recording environmental costs according to Hansen and Mowen's theory, Panyabungan Regional General Hospital has not met the appropriate standards because there are no prevention costs in environmental costs or in the sense that there are no activities that require prevention costs. Furthermore, environmental accounting at the Panyabungan Regional General Hospital has not been applied as a whole based on PSAK. Because the allocation of environmental costs carried out by the Panyabungan Regional General Hospital is not in accordance with PSAK No. 1 in the presentation of its financial statements. This can be seen in the presentation section of the financial statements where environmental costs are not presented specifically but in general and disclosure is not disclosed information about environmental cost accounting in the Notes to Financial Statements (CALK) of RSUD Panyabungan.
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