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Nurlaila
Universitas Islam Negeri Sumatera Utara
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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.  
Profit-sharing vs Interest Rates an Analysis of The Interaction Between Sharia and Conventional Banking in Indonesia Hilyati Inayah; Saparuddin Siregar; Sugianto Sugianto; Isnaini Harahap; Nurlaila Nurlaila; Muslim Marpaung
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 10 No. 2 (2026): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v10i2.7784

Abstract

This study examines the relationship between Islamic profit-sharing rates and conventional bank interest rates within Indonesia’s dual banking system. Using a Vector Autoregression (VAR) model with monthly data from January 2017 to December 2023 (N = 84), the study analyzes the dynamic interactions between banking variables and macroeconomic indicators. The results show that Islamic profit-sharing rates are not significantly affected by conventional interest rates, indicating relative independence from the conventional banking system. Instead, Islamic deposit returns respond significantly to macroeconomic factors, particularly inflation and GDP. Impulse response analysis confirms that shocks to inflation and GDP have a stronger impact on Islamic profit-sharing rates than shocks from conventional banking variables. Granger causality results further reveal that conventional interest rates do not predict Islamic profit-sharing rates, while Islamic deposit returns significantly influence GDP and the exchange rate. These findings suggest that Islamic banking follows a distinct transmission mechanism driven primarily by macroeconomic fundamentals rather than conventional interest rate movements. This study contributes to the Islamic finance literature by providing empirical evidence on the relative autonomy of Islamic banking within a dual banking system.
Analysis of administrative service quality in ensuring the accuracy of pension benefit payments at PTPN IV regional 1 Ade Kurnia Sari; Annio Indah Lestari Nasution; Nurlaila Nurlaila
International Journal of Applied Finance and Business Studies Vol. 13 No. 3 (2025): December: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i3.407

Abstract

This study aims to analyze the quality of administrative services in ensuring the accuracy of pension benefit payments at PTPN IV Regional 1 by using a descriptive qualitative approach through interviews and observations. The background of this research stems from the importance of administrative service effectiveness in ensuring the welfare of retirees as part of sustainable human resource governance. The quality of administrative services is a strategic factor in building public trust and ensuring that retirees’ financial rights are fulfilled accurately and on time. The results show that, in general, administrative services have been carried out in accordance with standards, particularly in terms of payment timeliness, compliance with administrative procedures, and the reliability of digital systems. However, several challenges remain, such as limited digital literacy among elderly participants, technical issues in the application, and insufficient staffing, making the services less responsive. This condition indicates a gap between service standards and the capabilities of some participants, requiring optimization strategies such as personalized assistance, automatic reminder systems, manual service alternatives, and human resource capacity building to make services more inclusive, adaptive, and capable of ensuring accurate pension payments sustainably. Theoretically, this study contributes to the development of the concept of public service quality within the context of pension administration, particularly regarding the dimensions of responsiveness and equitable access for vulnerable groups. Practically, the findings are expected to serve as a foundation for PTPN IV management in formulating policies to enhance digital-based administrative services that are more inclusive and participant satisfaction-oriented.
Analisis Determinan Keunggulan Islamic Banking Ecosystem pada Generasi Z: Studi Kasus Mahasiswa FEBI UIN Sumatera Utara Indah Tri Sari Harahap; Nurlaila; Yusrizal
An-Nisbah: Jurnal Perbankan Syariah Vol. 7 No. 2 (2026): An-Nisbah: Jurnal Perbankan Syariah
Publisher : Program Studi Perbankan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51339/nisbah.v7i2.5401

Abstract

Meningkatnya persaingan layanan perbankan digital dan kebutuhan untuk determinan loyalitas nasabah generasi Z. Penelitian ini bertujuan untuk menganalisis pengaruh kepatuhan syariah dan kemudahan mobile banking terhadap loyalitas nasabah pada mahasiswa FEBI UIN Sumatera Utara. Metode penelitian yang digunakan adalah kuantitatif asosiatif dengan populasi sebanyak 4.556 mahasiswa dan sampel sebanyak 98 responden yang dipilih menggunakan teknik probability Sampling. Data dianalisis menggunakan regresi linear berganda melalui perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa secara parsial, kepatuhan syariah berpengaruh positif dan signifikan terhadap loyalitas nasabah (t=2,013; p=0,047). Kemudahan mobile banking juga memberikan pengaruh positif dan signifikan yang lebih dominan terhadap loyalitas (t=7,441; p=0,000). Secara simultan, kedua variabel tersebut berkontribusi sebesar 55,6% terhadap variasi loyalitas nasabah, sementara sisanya dipengaruhi faktor lain di luar model. Temuan ini menegaskan bahwa integrasi antara integritas nilai religius dan keunggulan fungsional teknologi merupakan determinan kritis bagi perbankan syariah dalam memenangkan persaingan di pasar digital.
Model Return Sharia Shares of Companies Registered in Jakarta Islamic Index (JII) for the 2012-2022 Desi Ika; Andri Soemitra; Nurlaila; Al-Mahdi
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.2977

Abstract

This study develops a return model for Sharia-compliant stocks listed in the Jakarta Islamic Index (JII) from 2012 to 2022 examining the influence of macroeconomic and corporate governance factors. Specifically, it investigates the roles of Inflation, the Bank Indonesia Sharia Certificate Rate (SBIS), Islamic Corporate Governance (ICG), and Islamic Corporate Social Responsibility (ICSR) on firm profitability and Sharia stock returns. It also analyzes the mediating effect of profitability on stock returns. This research addresses a global concern regarding sustainable and ethical investment in Islamic capital markets, offering insights into how Sharia-compliant companies perform under financial and social governance standards. Employing a quantitative approach with Structural Equation Modeling (SEM) via SmartPLS, the study examines eight consistently listed companies in the JII over 11 years using purposive sampling. Results reveal that ICG and ICSR significantly enhance both profitability and stock returns, affirming their strategic value in Islamic equity markets. Inflation and SBIS, however, show no significant direct or indirect effect on profitability or returns. This model contributes novel empirical evidence on return behavior in Islamic equities, supporting global efforts toward ethical finance. Future research should expand the dataset and explore cross-country comparisons within Islamic stock indices.
Taxpayer Compliance in West Kisaran: The Roles of Tax Literacy, Tax Awareness, and Islamic Business Ethics Lyra Nadia Srg; Nurlaila; Purnama Ramadhani Silalahi
Agregat: Jurnal Ekonomi dan Bisnis Vol. 10 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol10.i1/23625

Abstract

Taxes are one of the main sources of government revenue and are essential for financing development and economic growth. However, taxpayer compliance remains a challenge in West Kisaran. This study examines the effects of tax literacy, tax awareness, and Islamic business ethics on taxpayer compliance among individual taxpayers in West Kisaran. A quantitative survey was conducted using questionnaires distributed to 100 individual taxpayers with a Taxpayer Identification Number (NPWP), selected through purposive sampling. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that tax literacy has a positive but statistically insignificant effect on taxpayer compliance. Meanwhile, tax awareness and Islamic business ethics have positive and significant effects on taxpayer compliance. The structural model also indicates strong explanatory power, showing that the three variables account for a substantial portion of the variance in taxpayer compliance. These findings suggest that strengthening taxpayer awareness and Islamic business ethics is more effective than relying solely on tax literacy to improve compliance. This study enriches the literature by highlighting Islamic business ethics as an important determinant of taxpayer compliance in West Kisaran
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.
Exploring Generation Z Perceptions Toward Digital Payment: Evidence from Indonesian University Students Risa Lidia Lidia; Yusrizal; 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.v11i2.16078

Abstract

The development of digital payment systems has transformed transaction patterns, particularly among Generation Z, who demonstrate high adaptability to digital technology. However, research exploring how Generation Z simultaneously perceives the ease of use, usefulness, security, and risks of digital payment remains limited, particularly among students in Islamic higher education institutions. This study aims to analyze Generation Z's perceptions of digital payment use among students at Universitas Islam Negeri Sumatera Utara (UINSU) Medan, focusing on ease of use, usefulness, security, and perceived risks. A descriptive qualitative approach was employed. Data were collected through in-depth interviews with 20 purposively selected student informants who actively use digital payment systems, supported by a questionnaire administered to 100 students to identify general patterns of perception. The qualitative data were analyzed using the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing, while source triangulation was employed to strengthen data validity. The findings indicate that students generally perceive digital payment positively in terms of ease of use and usefulness because it facilitates faster, more practical, and flexible transactions. Although security features such as PINs and one-time passwords (OTPs) provide a sense of protection, students continue to express concerns regarding personal data misuse, digital fraud, and network disruptions. These findings demonstrate that positive perceptions of ease and usefulness do not completely eliminate perceived security risks. Instead, students tend to respond to these risks through precautionary behaviors while continuing to use digital payment systems. The study contributes to the digital payment literature by demonstrating that students' continued use is shaped not only by perceived ease and usefulness but also by their trust in security mechanisms and awareness of digital risks. Digital payment has therefore become an important component of students' daily transactions, although it has not completely replaced cash payments.
Analisis Prosedur Akuntansi Penerimaan dan Pengeluaran Kas Kecil (Petty Cash) Di PT Perkebunan Nusantara IV Regional II Kebun dan Pabrik Mayang Rina Anggraini; Nurlaila; Yenni Samri Juliati Nasution
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 2 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i2.6954

Abstract

This study analyzes the accounting procedures for petty cash receipts and disbursements at PT Perkebunan Nusantara IV Regional II Kebun dan Pabrik Mayang. The study aims to evaluate petty cash procedures, the imprest fund system, internal controls, and ERP SAP implementation in supporting operational liquidity and reliable reporting. A qualitative approach with a descriptive-evaluative case study method was employed. Primary data were obtained through in-depth interviews with key informants, including the Head of Finance Affairs, Administration Assistant, Petty Cash Custodian/Cashier, and Accounting Verifier, supported by observation. Secondary data consisted of financial documents for December 2025–January 2026, including bank receipt and disbursement records, petty cash replenishment request forms, petty cash disbursement evidence, and internal procedures. Data were collected through triangulation and analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings indicate that petty cash management is systematically implemented through an imprest fund system integrated with SAP. Replenishment follows authorization and verification procedures, while disbursements are supported by valid documentation and recorded collectively in SAP. Segregation of duties, authorization controls, physical cash counts, and documentation strengthen internal control and improve recording efficiency. However, dependence on digital banking and SAP creates liquidity risks during internet disruptions, particularly when urgent needs arise and physical cash is limited. The study recommends periodic evaluation of cash limits, contingency payment mechanisms, and strengthened unannounced cash counts to balance operational flexibility with financial control.
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