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Nurlaila
Universitas Islam Negeri Sumatera Utara
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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).
Perkembangan UMKM Di Indonesia : Peran Pemahaman Akuntansi, Teknologi Informasi dan Sistem Informasi Akuntansi Fitriani Saragih; Rahmat Daim Harahap; Nurlaila
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1427

Abstract

This study aims to determine the development of MSMEs in Indonesia which is influenced by several factors including the role of understanding accounting, information technology, and information systems. The sampling technique used a census technique with a total of 100 respondents who were randomly selected. The analytical test tool used is SmartPLS v.3.2.9 with the SEM (Structural Equation Modeling) analysis method. This analysis is a statistical testing technique to describe the simultaneous linear relationship between indicator variables and variables that cannot be measured directly. This research method uses a quantitative approach with explanatory research with measurement models of Convergent Validity, Discriminant validity, Composite reliability, Alpha Cronbach indicators, and statistical hypothesis testing. The results of this study indicate that the P-Values are 0.000 <0.05 so that Accounting Understanding has a positive and significant influence on the development of MSMEs in Indonesia, the P-Values are 0.054 > 0.05 so that the Utilization of Information Technology has no direct and significant influence on The development of MSMEs in Indonesia and the influence of the variable Accounting Information System on the development of MSMEs has a P-Value of 0.001 <0.05 so that the Accounting Information System has a direct and significant effect on the development of MSMEs in Indonesia.
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
PENGARUH E-WALLET, CREDIT CARD DAN SPENDING BEHAVIOUR TERHADAP TINGKAT KONSUMSI MAHASISWA UNIVERSITAS ISLAM NEGERI SUMATERA UTARA Anisa Aulia; Nurlaila; Ahmad Syakir
Media Ekonomi Vol. 31 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/me.v31i2.18459

Abstract

This study aims to analyze the effect of E-Wallet, Credit Cards and Spending Behavior on Student Consumption Levels at Islamic University North Sumatra Country. The studyare primary data by distributing questionnaires taken from UINSU students with a sample size of 100 people. The sampling technique used in this study is nonprobability sampling with purposive sampling type, then the data is processed using multiple linear regression analysis. The results of the study stated that E-Wallet and Spending Behavior partially has a positive and significant effect on level consumption. That is, an increase in E- Wallet and Spending Behavior will also increase consumption spending significantly. While credit cards do not have a positive effect and significantly to the level of student consumption.
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.
PENGUNGKAPAN TANGGUNG JAWAB PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA MASA PANDEMI COVID-19 Nurlaila Nurlaila; Nurwani Nurwani
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 6 No 1 (2023): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v6i1.6885

Abstract

COVID-19 has brought human activities to a halt which has an impact on business continuity, most companies have stopped their operational activities, making companies experience losses. This study aims to examine the effect of CSED and profitability on the company value of pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2015-2019 and the period 2020 to determine the impact of COVID-19. The population of this study was 10 pharmaceutical companies, purposeful sampling technique was applied to select seven companies as samples. Data is obtained from reports of information or material facts about the impact of the COVID-19 pandemic on pharmaceutical companies from www.idx.co.id website. The results showed that CSED had a positive and significant effect on company value, while profitability had a positive but not significant effect on company value.
Implementation Of Corporate Social Responsibility (CSR) In Improving The Community's Economy In The Concept Of Falah Ariyadi Ariyadi; Nurlaila Nurlaila; Aqwa Naser Daulay
Kontigensi : Jurnal Ilmiah Manajemen Vol 12 No 1 (2024): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v12i1.562

Abstract

This research was conducted to find out how the implementation of the Corporate Social Responsibility (CSR) program of PT Buana Wiralestari Mas in increasing the economic income of the community in Kampar Regency, Riau and how the implementation of the Corporate Social Responsibility (CSR) program of PT Buana Wiralestari Mas in the concept of Falah. The research method used in this research is quantitative descriptive method. The method used in descriptive research is the survey method and uses online questionnaires as the main media for data collection. Respondent characteristics include gender, age, and education level. The census technique was used to sample the entire population of the community who received the CSR program, which amounted to 30 individuals. The results of this study indicate that the Corporate Social Responsibility (CSR) program implemented by PT Buana Wiralestari Mas has a significant impact in improving the community's economy. Based on the concept of Falah (Welfare), the CSR program of PT Buana Wiralestari Mas succeeded in improving the welfare of the community by fulfilling the four main elements in Falah, namely the spiritual aspect (Tawhid), survival, freedom of will, strength and self-esteem.
PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN, DAN UKURAN KAP TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI AUDITOR SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI (2015-2021) Anwar, Chairul -; Nurlaila, Nurlaila; Hasugian, Hotbin
HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 11 │ No. 1 │ 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30829/hf.v11i1.19253

Abstract

The purpose of this research aimed to anlyzed the effect of Audit Tenure, Company Size, and KAP Size on Audit Report Lag with Auditor Specialization as Moderating Variable. This research used secondary data, that were from audited financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2021 period. The study population was 181 manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2021 period. Sample selected by purposive sampling, amount of 99 companies with 5 years of observation were 495 datas. The analysis method used was Logistic Regression Analysis and Moderated Regression Analysis (MRA). Based on the results of this research showed that audit tenure and company size don't significantly influence audit report lag, KAP size significantly influence audit report lag.Auditor specialization doesn’t moderate the relationship of audit tenure and company size to audit report lag. However, auditor specialization does moderate the relationship of KAP size on audit report lag in manufacturing companies listed in Indonesia Stok Exhange in year of 2015-2021.
Efektivitas Kinerja BAPPEDA Dalam Perencanaan Pembangunan Kota Medan Lutfiah Hanifah; Nurlaila Nurlaila
Cakrawala Repositori IMWI Vol. 6 No. 1 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i1.186

Abstract

Perencanaan pembangunan daerah melibatkan Badan Perencanaan Pembangunan Daerah, suatu organisasi yang mendukung pembangunan daerah sesuai dengan kewenangannya. Tanggung jawab Bappeda adalah menghasilkan peraturan teknis untuk pelayanan dan strategi pembangunan. Tujuan penelitian ini adalah untuk mengetahui dampak kinerja di Bappeda Medan. Penelitian yang berfokus pada efektivitas peran ini bersifat deskriptif kualitatif. Wawancara dengan pekerja di bidang infrastruktur dan sarana daerah digunakan sebagai metode pengumpulan data. Data sekunder didasarkan pada buku dan makalah jurnal yang membahas dampak Bafeda di Medan. Berdasarkan hasil penelitian, kinerja Bapeda di Medan masih belum sepenuhnya berhasil.
Strategies to Improve Understanding of the Impact of Promotions and Discounts on Purchase Decisions Nurlaila, Nurlaila; Ramadhan, Naufal; Simanjuntak, Nicholas Faisal
Taqaddum: Community Service Journal Vol 1, No 2 (2023): Taqaddum: Community Service Journal
Publisher : Universitas Islam Negeri Sumatera Utara

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

Abstract

This study trained the sample about the impact of promotions and discounts on consumer purchasing decisions via ShopeeFood, specifically among students in Medan. The research employs Deep Interview, Training, and Participatory methods to gather insights. In-depth interviews reveal consumer perceptions regarding how ShopeePay’s promotions and discounts influence their purchasing choices. Training sessions aimed to educate users on the effective use of ShopeePay and to enhance their awareness of security measures, while participatory methods involved practical usage of ShopeePay in ShopeeFood transactions. Results from a 15-day community service initiative with 150 consumers indicate that a significant number of users experience issues such as slow transaction processing, lack of awareness about promotions, and technical errors. Additionally, some users were unfamiliar with proper ShopeePay usage. Training effectively improved user knowledge, loyalty, and awareness of promotions, leading to more practical and satisfying transactions. The analysis demonstrates that discounts have a substantial impact on purchasing decisions, with a high coefficient value indicating that price reductions are directly proportional to increased purchase likelihood. Although promotions also play a role in attracting consumer attention, discounts are more influential due to their immediate and understandable financial benefits, ease of price comparison, and direct impact on consumer decisions.
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