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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.
Students' Perception of The Use of Shopee Barokah Based on Religiosity and Halal Lifestyle Julia Hamdini Nasution; Nurlaila Nurlaila; Yenni Samri Juliati Nasution
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 13, No 1: Januari 2026
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v13i1.34125

Abstract

The study results show that students who use Shopee Barokah find it easier to access Islamic information, such as prayer times, the Islamic calendar, and Islamic content, thus helping them apply religious values in their consumption activities. Furthermore, the feature also raises students' awareness of the importance of choosing halal products and avoiding transactions that potentially conflict with Sharia principles, such as the use of interest-based PayLater. Meanwhile, students who have not used Shopee Barokah generally still have limited information about the benefits of the feature, although they still strive to maintain halal principles in their daily lives. This study concludes that the use of Shopee Barokah positively supports the implementation of a halal lifestyle and strengthens the religiosity of FEBI students in their digital consumption activities. This research is expected to serve as a reference for the development of digital platforms oriented toward Islamic values and as a consideration for students in selecting shopping services that comply with Sharia principles.
Green Accounting Transparency, Organizational Image, and the Mediating Role of Maqasid Syariah Index on Public Trust in Zakat Management Organizations Rahmat Daim Harahap; Muhammad Syukri Albani Nasution; Nurlaila
Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): June
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i2.889

Abstract

Public trust in Zakat Management Organizations (OPZ) is a fundamental prerequisite for sustainable Islamic philanthropic governance. This study examines the direct effects of green accounting transparency and organizational image on public trust in OPZ in North Sumatra Province, Indonesia, and tests the mediating role of the Maqasid Syariah Index (MSI). A quantitative causality design was employed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.1. Primary data were collected from 171 respondents comprising muzaki, stakeholders, and OPZ partners through purposive sampling. Convergent validity was confirmed through standardized loading factors (SLF ≥ 0.70), Average Variance Extracted (AVE ≥ 0.50), Composite Reliability (CR ≥ 0.70), Cronbach's alpha, and rho_A. Discriminant validity was confirmed through HTMT ratios (< 0.90). Common method bias was assessed via full collinearity VIF at the construct level (all VIF < 3.3). Results indicate that green accounting transparency (β = 0.692, p < .001) and organizational image (β = 0.120, p = .002) significantly and positively influence public trust. MSI directly affects public trust (β = 0.145, p < .001) and significantly partially mediates the organizational image–public trust relationship (indirect β = 0.068, 95% CI [0.019, 0.117], p = .006). The green accounting–MSI–public trust mediation path was not significant (indirect β = 0.031, 95% CI [−0.003, 0.065], p = .074). The R² for public trust is 44.6%. These findings contribute to an integrative Islamic philanthropic accountability model anchored in legitimacy theory and stakeholder theory, with context-specific implications for North Sumatra OPZ governance.
Pengaruh Green Financing Dan Literasi Keuangan Syariah Terhadap Minat Generasi Z dalam Menggunakan Produk Bank Syariah di Kota Medan Cindy; Imsar; Nurlaila
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15556

Abstract

Meskipun industri perbankan syariah di Indonesia mengalami pertumbuhan yang cukup pesat, minat Generasi Z untuk menggunakan produk perbankan syariah masih relatif rendah. Penelitian terdahulu umumnya mengkaji green financing dan literasi keuangan syariah secara terpisah, sehingga masih terbatas bukti empiris yang menjelaskan pengaruh kedua faktor tersebut secara terintegrasi terhadap minat Generasi Z dalam menggunakan produk bank syariah. Penelitian ini bertujuan untuk menganalisis pengaruh green financing dan literasi keuangan syariah terhadap minat Generasi Z dalam menggunakan produk bank syariah di Kota Medan. Penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling terhadap 100 responden Generasi Z. Data dikumpulkan melalui kuesioner yang disebarkan secara daring menggunakan Google Forms dan dianalisis menggunakan analisis regresi linier berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa green financing dan literasi keuangan syariah berpengaruh positif dan signifikan terhadap minat Generasi Z dalam menggunakan produk bank syariah. Literasi keuangan syariah memiliki pengaruh yang lebih kuat dibandingkan green financing, yang menunjukkan bahwa pemahaman terhadap prinsip dan produk keuangan syariah berperan lebih besar dalam membentuk minat Generasi Z. Temuan ini mengindikasikan bahwa inisiatif keberlanjutan lingkungan yang diterapkan oleh bank syariah perlu didukung oleh peningkatan literasi keuangan syariah agar mampu meningkatkan ketertarikan generasi muda terhadap produk perbankan syariah. Penelitian ini memberikan kontribusi terhadap pengembangan literatur dengan menunjukkan peran komplementer green financing dan literasi keuangan syariah dalam menjelaskan minat Generasi Z terhadap produk perbankan syariah, sekaligus memperluas penerapan Theory of Planned Behavior dalam konteks keuangan syariah berkelanjutan. Temuan penelitian ini juga memberikan implikasi praktis bagi perbankan syariah dan regulator dalam merancang strategi edukasi keuangan syariah serta pengembangan layanan green banking yang lebih efektif bagi Generasi Z.
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.
Analysis of the Level of Awareness and Implementation of Sustainable Development Goals (SDGs) in MSMEs in Supporting Economic Growth Hikmah Indri Yani Harahap; Tuti Anggraini; Nurlaila Nurlaila
Suluah Pasaman Vol 4 No 2 (2026): On Progress
Publisher : Sekolah Tinggi Agama Islam YDI Lubuk Sikaping

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70588/suluahpasaman.v4i2.1285

Abstract

MSMEs play a vital role in the Indonesian economy, yet their awareness and implementation of the SDGs remain poorly understood. This study emphasizes the importance of understanding and implementing the SDGs to enhance sustainable economic progress for micro-enterprises. The method used was a qualitative case study, designed to gain in-depth insight into the real-world situations faced by micro-enterprises. Information was collected through semi-structured discussions with MSME stakeholders and relevant individuals. The findings indicate that understanding and implementation of the SDGs among micro-enterprises are suboptimal and still face various obstacles, influenced by a lack of knowledge, limited access to information, and a lack of resources. However, the implementation of SDG principles promises to improve business performance, enhance competitiveness, and facilitate economic growth for MSMEs if supported by education, mentoring, and the integration of sustainability principles into business management
Integrasi Nilai Syariah dalam Green Business Untuk Membangun Ekonomi Berkelanjutan dan Beretika Anggi Pratiwi Sitorus; Nurlaila
INTERNATIONAL, Journal of Sharia Business Management Vol 3 No 1 (2024): March
Publisher : CV. Barokah Publsiher

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

Abstract

Ekonomi berkelanjutan merupakan salah satu fokus pengembangan ekonomi yang banyak dilakukan oleh negara-negara di dunia. Namun dalam penerapannya, nilai-nilai islam menjadi salah satu penilaian yang digunakan untuk memaksimalkan hal tersebut. penelitian ini menggunakan teknik penelitian kualitatif deskriptif dengan metode pengumpulan data studi literatur sehingga bisa menyusun argumentasi yang berhubungan dengan nilai syariah dalam green business yang bisa memaksimalkan Ekonomi Berkelanjutan dan Beretika. Berdasarkan penelitian yang sudah dilakukan, diketahui bahwa dalam perspektif islam, green business menjadi salah satu implikasi yang sedang diperhatikan, mengingat kompetisi bisnis semakin meningkat sehingga penerapan bisnis yang baik dan beretika menjadi hal yang perlu dikaji terus menerus.
EVALUATION OF FINANCIAL STATEMENT RECORDING IN ACCORDANCE WITH SAK ETAP AT EMPLOYEE COOPERATIVES OF THE REPUBLIC OF INDONESIA (KPRI) INSKO OFFICE OF COOPERATIVES AND SMES OF NORTH SUMATRA PROVINCE Deasy Cahayadie Deviana; Nurlaila; Arnida Wahyuni Lubis
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i1.403

Abstract

This study attempts to determine and evaluate SAK ETAP's suitability, as well as to identify the limitations associated with the application of SAK ETAP to the recording of financial statements at KPRI INSKO. The employed research methodology is a qualitative descriptive approach. In this study, interviews and documentation were used to collect data. This study employs a comparative qualitative descriptive method for data analysis, namely: 1) collecting data on the Financial Statements of KPRI INSKO in 2020; 2) describing, observing, comparing, and analyzing the financial statements of KPRI INSKO with SAK ETAP; and 3) drawing conclusions regarding the conformity of KPRI INSKO's financial statements with SAK ETAP. The outcomes demonstrated that KPRI INSKO's financial statements were not presented in accordance with SAK ETAP. Besides, five (5) of the fourteen (14) categories do not comply with the requirements of SAK ETAP.
THE IMPACT OF INVENTORY TURNOVER AND SALES ON NET PROFIT: (A Case Study of CV. Mulya Motor Ujung Gading, West Pasaman Regency) Ulfah Winda; Nurlaila; Muhammad Lathief Ilhamy Nasution
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i1.409

Abstract

This study attempts to determine how Inventory Turnover and Sales influence Net Profit at CV. Mulya Motor Ujung Gading, West Pasaman Regency. This form of research is quantitative research, and the data utilized are quantitative data. Mulya Motor Ujung Gading, West Pasaman Regency's monthly financial statements serve as the source of information for this study's data collecting. Based on the sample collection undertaken using the approach of purposive sampling, a total of 36 research samples from 60 populations were acquired. In this study, descriptive statistical tests, classical assumption tests including the normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test, multiple linear regression analysis, and hypothesis testing including the t-test, F test, and the coefficient of determination were used to analyze the research sample collected between 2017-2019. The partial test results indicate that inventory turnover has a favorable and statistically significant influence on net income at CV. Mulya Motor Ujung Gading, West Pasaman Regency. CV. Mulya Motor Ujung Gading, West Pasaman Regency's sales have a positive and significant impact on net income. In addition, net income is significantly affected by the outcomes of inventory turnover and sales simultaneously.
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