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The Urgency of Accountant In Disruption Era Nadilla, Trie
International Conference on Islamic Studies Vol. 2 No. 1 (2021): The 2nd International Conference on Islamic Studies (ICoIS)
Publisher : Sekolah Tinggi Agama Islam Darul Ulum Banyuanyar Pamekasan

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Disruption of digital technology is an era of fundamental innovation and massive change due to the presence of digital technology, changing systems that occur in Indonesia and globally. The development of digital technology is able to replace human work. Accountants are a profession that developed from century to century and has experienced ups and downs in maintaining existence. This profession is growing become a trust-creating business society and expect it as a profession that promising. Recently, in the digital era and technological developments, the flow of information goes like that fast, internet technology has changed a person's view of obtaining information, including in the world of business accounting. This research is descriptive research. The conclusion is an must have hardskill and softskill. Hardskill such as up to date technology expertise, communication skills, have certification, understanding using software accounting, invest developing digital skills. Softskill consist of critical thingking ability, creativity and willingness to help others, customer service orientation.

Benefits and Challenges of Issuing Municipal Bonds for the Aceh Government Nadilla, Trie; Ulfah, Almira Keumala; Midesia, Shelly; Fitria, Ana; Sagala, Wahyu Putri
Jurnal Ar-Ribh Vol 8, No 1 (2025): April 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v8i1.17153

The issuance of sukuk—Islamic bonds—by local governments has emerged as a viable alternative for financing infrastructure and public development, particularly in regions with special autonomy such as Aceh. This study explores the benefits and challenges of issuing municipal sukuk by the Aceh Government in light of the province’s unique legal framework under Islamic law and the scheduled termination of Special Autonomy Funds by 2027. Using a qualitative library research method, this paper reviews relevant literature, government regulations, and secondary data sources to assess the feasibility of sukuk issuance. The findings reveal several key benefits, including access to more affordable, sharia-compliant financing; reduced dependency on regional budgets and conventional loans; and the promotion of regional financial independence. However, challenges persist, such as limited regulatory clarity, insufficient infrastructure readiness, and low public literacy on sukuk instruments. To maximize the potential of sukuk, policy support, public education, and financial ecosystem strengthening are crucial. The study concludes that sukuk can serve as a strategic financial tool for sustainable development in Aceh, aligning with both economic objectives and Islamic financial principles.

Benefits and Challenges of Issuing Municipal Bonds for the Aceh Government Nadilla, Trie; Ulfah, Almira Keumala; Midesia, Shelly; Fitria, Ana; Sagala, Wahyu Putri
Jurnal Ar-Ribh Vol. 8 No. 1 (2025): April 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v8i1.17153

The issuance of sukuk—Islamic bonds—by local governments has emerged as a viable alternative for financing infrastructure and public development, particularly in regions with special autonomy such as Aceh. This study explores the benefits and challenges of issuing municipal sukuk by the Aceh Government in light of the province’s unique legal framework under Islamic law and the scheduled termination of Special Autonomy Funds by 2027. Using a qualitative library research method, this paper reviews relevant literature, government regulations, and secondary data sources to assess the feasibility of sukuk issuance. The findings reveal several key benefits, including access to more affordable, sharia-compliant financing; reduced dependency on regional budgets and conventional loans; and the promotion of regional financial independence. However, challenges persist, such as limited regulatory clarity, insufficient infrastructure readiness, and low public literacy on sukuk instruments. To maximize the potential of sukuk, policy support, public education, and financial ecosystem strengthening are crucial. The study concludes that sukuk can serve as a strategic financial tool for sustainable development in Aceh, aligning with both economic objectives and Islamic financial principles.

LEVERAGING EXCEL AS RESOURCE: BOOSTING THE FINANCIAL REPORTING PROFICIENCY OF SHARIAH ACCOUNTING Nadilla, Trie
COMPETITIVE Vol 9, No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i1.13263

In higher education, studying theory alone is not enough, but also requires experience and developing skills needed in the world of work. So it is hoped that graduates will be able to compete in the world of work. Including in the world of the accounting profession. The accounting profession is closely tied to the business environment because they play a very active role in economic activities. The demand for computerized practical skills is something that is non-negotiable for the skills of graduated. one learning medium is to provide guidance and training on how to present computerized financial reports by utilizing the pivotable function of the Microsoft Excel accounting program. The results of the Forum Discussion Group (FGD) suggest that students majoring in sharia accounting are able to master accounting information applications, at least Excel software. The method used in this research is an experimental method. pre-experimen.t The experiment was carried out using a one group pretest-posttest design. The research results show differences in the capacity of sharia accounting students in making financial reports before and after studying Excel accounting. This means there is influence on increasing the capacity of sharia accounting students at the Faculty of Islamic Economics and Business.

The Influence of Management Accounting Systems on Manufacturing Company Performance in Indonesia Ulfah, Almira Keumala; Ramadhan, Ramadhan; Nadilla, Trie; Nasution, Muhammad Syafril; Hardjito, Awis
Jurnal Akuntansi Muhammadiyah (JAM) Vol 15, No 2 (2025): Edisi Juli - Desember 2025
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v15i2.2521

This study aims to analyze the influence of management accounting systems (MAS) on the performance of manufacturing companies in Indonesia. In the context of global competition and the increasingly complex dynamics of the manufacturing industry, the existence of MAS is crucial because it provides relevant, accurate, and timely information for managers in strategic and operational decision-making processes. Company performance in this study is measured through two main dimensions: financial aspects (cost efficiency and profitability) and non-financial aspects (product innovation, customer satisfaction, and production quality). The research method uses a quantitative approach with data collection through a survey of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The data obtained were analyzed using multiple linear regression to examine the relationship between independent and dependent variables. The results show that the implementation of MAS has a positive and significant impact on the performance of manufacturing companies. Effective implementation of MAS has been proven to increase production cost efficiency, improve internal control, and encourage increased company competitiveness in the market. These findings emphasize the strategic role of MAS not only as a recording tool, but also as a managerial instrument that supports the sustainability and growth of companies in the era of digitalization and global competition. This research provides practical implications for company management to continue optimizing the use of MAS, so that the information produced can be more relevant, timely, and useful in supporting strategic decision-making oriented towards improving long-term performance.

LEVERAGING EXCEL AS RESOURCE: BOOSTING THE FINANCIAL REPORTING PROFICIENCY OF SHARIAH ACCOUNTING Trie Nadilla
COMPETITIVE Vol 9 No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i1.13263

In higher education, studying theory alone is not enough, but also requires experience and developing skills needed in the world of work. So it is hoped that graduates will be able to compete in the world of work. Including in the world of the accounting profession. The accounting profession is closely tied to the business environment because they play a very active role in economic activities. The demand for computerized practical skills is something that is non-negotiable for the skills of graduated. one learning medium is to provide guidance and training on how to present computerized financial reports by utilizing the pivotable function of the Microsoft Excel accounting program. The results of the Forum Discussion Group (FGD) suggest that students majoring in sharia accounting are able to master accounting information applications, at least Excel software.Â The method used in this research is an experimental method. pre-experimen.t The experiment was carried out using a one group pretest-posttest design. The research results show differences in the capacity of sharia accounting students in making financial reports before and after studying Excel accounting. This means there is influence on increasing the capacity of sharia accounting students at the Faculty of Islamic Economics and Business.

Analysis Of Financial Performance In Makmur Cahaya Semesta Company Hira Sulfiana; Malahayatie; Trie nadilla; Lia Safrina
Journal Of Economic Cluster Vol. 1 No. 1 (2024): JoEC: Journal of Economic Cluster
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/joec.v1i1.650

The purpose of this study was to analyze the Financial Performance of PT. Makmur Cahaya Semesta Banda Aceh Period 2020-2023. The method used is descriptive quantitative analysis with calculations using financial ratios. The results showed that the liquidity ratio showed that the company's financial condition in meeting its financials was running very well, the solvency ratio showed that the company experienced instability due to little capital compared to its total debt so that it was said to be unsolvable, the activity ratio showed that the turnover of business assets and fixed assets experienced stability, the profitability ratio increased every year, and the growth ratio experienced a significant decline. Based on this, it can be concluded that the liquidity ratio, profitability ratio and activity ratio are in good condition while the solvency ratio and growth ratio are in bad condition.

Sosialisasi Ekonomi Syariah Bagi Generasi Milenial (Studi Kasus Pada Siswa Dayah Terpadu Al-Muslimun) Angga Syahputra; M Syafril Nasution; Ramadhan Razali; Trie Nadilla
Dimasejati: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2021)
Publisher : Universitas Islam Negeri Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70095/dimasejati.v3i1.8093

Pengabdian pada masyarakat ini bertujuan untuk memberikan sosialisasi ekonomi syariah bagi siswa tingkat aliyah di Dayah Terpadu Al-Muslimun, Lhoksukon Kabupaten Aceh Utara. Sosialisasi merupakan salah satu metode yang digunakan untuk meningkatkan literasi ekonomi syariah di masyarakat. Dari berbagai penelitian diketahui Muslim milenial berperan penting dalam perkembangan ekonomi syariah, untuk itu penting dilakukan sosialisasi guna meningkatkan literasi di kalangan Muslim milenial. Indonesia sendiri saat ini tengah gencar mengembangkan ekonomi syariah dengan berbagai gerakan yang dilakukan pemerintah, termasuk dengan dilakukannya merger Bank Mandiri Syariah, Bank BRI Syariah Tbk dan Bank BNI Syariah menjadi Bank Syariah Indonesia (BSI). Metode yang dilakukan dalam pengabdian ini dengan melakukan sosialisasi secara face to face kepada siswa Dayah Terpadu Al-Muslimun. Tim dari Fakultas Ekonomi dan Bisnis Islam â€“ IAIN Lhokseumawe sukses melakukan sosialisasi ekonomi syariah kepada siswa aliyah Dayah Terpadu Al-Muslimun. Siswa tampak antusias selama sosialisasi berlangsung bahkan berkomitmen ingin menjadi bagian langsung dalam pengembangan ekonomi syariah Indonesia ke depannya.

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