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All Journal Jurnal Riset Akuntansi dan Bisnis Syntax Literate : Jurnal Ilmiah Indonesia Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal on Education Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi dan Keuangan INFOKUM Al-Mal:Jurnal Akuntansi dan Keuangan Islam Journal of Management and Bussines (JOMB) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ekonomi Journal of Vision and Ideas (VISA) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Akuntansi dan Keuangan Balance : Jurnal Akuntansi dan Manajemen Governors Jurnal Mutiara Ilmu Akuntansi Manajemen Kreatif Jurnal Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Journal of Management, Economic, and Accounting Journal Economic Excellence Ibnu Sina Jurnal Penelitian Pendidikan Indonesia

Nurlaila Nurlaila

Universitas Islam Negeri Sumatera Utara

Author-ID : 4256575

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PENERAPAN SAK ETAP PADA BUMDESA YANG ADA DI KECAMATAN PULO BANDRING KEBUPATEN ASAHAN Devinta Indah Sari Sinaga; Nurlaila Nurlaila; Rahmat Daim Harahap
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan Vol. 1 No. 3 (2022): February
Publisher : PENERBIT LAFADZ JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v1i3.16

Laporan keuangan merupakan sarana pengkomunikasian informasi keuangan utama kepada pihak-pihak di luar entitas, yang berisi hasil dari proses akuntansi yang dapat digunakan sebagai alat berkomunikasi antara data keuangan dan atau aktivitas suatu entitas dengan pihak-pihak yang berkepentingan. Penelitian ini bertujuan untuk mengetahui apakah penyajian laporan keuangan pada Badan Usaha Milik Desa di Kecamatan Pulo Bandring sudah sesuai dengan SAK ETAP. Metode pendekatan yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Sumber data yang digunakan yaitu data primer yang diperoleh dengan wawancara langsung dan data sekunder diperoleh dari dokumen berkaitan. Hasil penelitian menunjukkan BUMDesa di Kecamatan Pulo Bandring sudah membuat laporan keuangan pada usahanya tetapi belum menerapkan SAK ETAP. BUMDesa Mandiri membuat laporan berupa neraca, laporan laba rugi, dan laporan perubahan ekuitas. BUMDesa Harapan Jaya tidak membuat laporan keuangan melainkan hanya buku kas saja. BUMDesa Bina Usaha membuat laporan neraca dan laporan laba rugi saja. Hal ini disebabkan oleh terbatasnya pengetahuan pengelola BUMDesa akan akuntansi. Saran untuk hal tersebut adalah Pemerintah hendaknya mengadakan pelatihan/pembinaan kepada Pengelola BUMDesa untuk penyusunan laporan keuangan, selain itu hendaknya pemerintah membuat aplikasi akuntansi untuk BUMDesa agar memudahkan pengelola dalam menerapkan akuntansi, sehingga pengelola BUMDesa dapat membuat laporan yang sesuai dengan Standar Akuntansi Keuangan.

Pengaruh Kualitas Aktiva Produktif, Dana Pihak Ketiga Dan Liabilitas Terhadap Earning After Tax Pada Bank Syariah Bukopin Musdalifah Musdalifah; Nurlaila Nurlaila; Laylan Syafina
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol 3, No 1 (2022): Volume 03 No. 01 Edisi Januari-Juni (2022)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Tujuan Penelitian ini iuntuk imengetahui pengaruh dari variabel Kualitas Aktiva Produktif, Dana iPihak Ketiga, dan Liabilitas terhadap Earning iAfter Tax. Sumber data sekunder dengan pendekatan kuantitatif serta studi dokumentasi dengan mengambil idata yang telah dipublikasi oleh Bank Bukopin Syariah. Teknis analisis data dalam penelitian ini menggunakan uji Regresi Linear Berganda, Uji Parsial, Uji Simultan, serta Uji Determinasi dengan bantuan Eviews 9. Hasil uji parsial (uji t) dalam penelitian ini menunjukkan variabel Kualitas Aktiva Produktif berpengaruh secara negatif dan signifikan terhadap Earning After Tax. Hasil Uji Parsial untuk variabel Dana Pihak Ketiga tidak berpengaruh terhadap Earning After Tax. Secara parsial variabel Liabilitas berpengaruh secara negatif dan signifikan terhadap Earning After Tax. Secara simultan variabel Kualitas Aktiva Produktif, Dana Pihak Ketiga, dan Liabilitas berpengaruh signifikan terhadap Earning After Tax. Keterbatasan penelitian ini pada objek pengamatan penelitian terfocus pada Bank Syari’ah Bukopin sehingga membuka peluang untuk peneliti selanjutnya menambahkan objek yang lebih luas. Implikasi pada penelitian ini yaitu Earning After Tax yang mengalami peningkatakan, sesuai dengan penyebabnya yaitu jika makin tinggi laba maka suatu perusahaan akan makin fleksibel pula untuk melaksanakan setiap proses kegiatan yang ada di dalam perusahaan tersebut.

Analisis Penyusunan Anggaran Berbasis Kinerja dan Realisasi Anggaran pada Badan Pengelolaan Keuangan dan Asset Daerah Pemerintahan Kota Medan Jukhairia Ritonga; Nurlaila Nurlaila
VISA: Journal of Vision and Ideas Vol 3 No 1 (2023): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

The purpose of this study is the realization of the budget based on the performance and analysis of the budget report at the Regional Financial and Asset Management Agency of the Medan City Government during the 2020-2021 fiscal year. The application of the method in this research is descriptive qualitative, by collecting data through interviews and observations. Based on the research conducted, it was found that there was an influence of the budget with the realized budget, and this became quite appropriate for the Medan City Government BPKAD, so that it became a natural thing if there were funds that had not been delivered to be realized due to the pandemic period that was hitting Indonesia. Keywords: Budgeting, Budget Realization

Analisis Efisiensi Pelaksanaan Anggaran Belanja Daerah pada Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kota Medan Arinah Syahira; Nurlaila Nurlaila
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol 4 No 2 (2023): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

The budget is a financial plan for the future time frame which contains provincial incomes and consumptions, which can portray the public authority’s arrangement to understand and dispense reserves. Great asset the board is a significant component in understanding the use spending plan, for this situation the planning completed and arranged by the provincial government should be thought about suitably and precisely, so the proficiency level increase can be acknowledged true to form. The reason for this study was to decide the degree of efficiency in the execution of the Local Spending plan at the Medan City BPKAD. The strategy utilized in this examination is descriptive research, specifically by gathering all information connected with the acknowledgment of the Local Spending plan which is then ordered, explained, and dissected which can then be finished up. The aftereffects of the review show that the acknowledgment of the Territorial Financial plan at the Medan City BPKAD during the 2020-2021 monetary year has expanded and is classified as efficient with an average percentage of efficiency of 64.56%. Keywords: efficiency, realization of Regional Budget

Analisis Penerapan Akuntansi Berbasis Akrual pada Dinas Koperasi dan UMKM Kabupaten Mandailng Natal Nursakilah Lubis; Nurlaila Nurlaila
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol 4 No 2 (2023): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

This study aimed to distinguish the use of accrual-based accounting in the Department of Cooperatives and UMKM in Mandailing Natal Regency. The accrual-based Government Accounting Standards are standards that record and consider when transactions occur, regardless of cash received or paid .Accrual-based accounting is accounting that plays an important role in making financial reports for companies, especially at the Cooperatives and UMKM in Mandailing Natal with supervision and motivation from the Indonesia Government financial reporting, in the Cooperatives and UMKM Service in Mandailing Natal Regency. On the other hand, it has been started implemented qualitatively. The results showed that Mandailing Natal Regency Cooperatives and UMKM Service has not been able to apply Accrual-Based Accounting. Keywords: Accrual-Based Accounting

Analysis Of Financial Performance In Soe Sharia Commercial Banks In Indonesia Before And After The Merger With The Vecm Method (Vector Error Correction Model) Shinta Kemala Dewi; Nurlaila Nurlaila
INFOKUM Vol. 10 No. 5 (2022): December, Computer and Communication
Publisher : Sean Institute

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

This study uses the VECM (Vector Error Correction Model) method to examine the financial performance of Islamic banks at three state-owned Islamic banks before and after the merger. The sample in this study used a purposive sampling technique. The samples for this study were 3 BUMN banks that were merged, namely Mandiri Syariah Bank (BSM), BNI Syariah, and BRI Syariah with a 4-year period from 2018-2021. The data analysis method used is the VECM (Vector Error Correction Model) method with eviews 9 analysis tools. There are 3 research variables namely profitability, solvency/leverage and liquidity, with the following indicators: profitability (ROA, NPM), Solvency (DER, DAR) and Liquidity (CR). Profitability (ROA, NPM), Solvency (DER, DAR), Liquidity (CR). The results of this study indicate that there are differences in the variables between the financial performance of Islamic banking before and after the merger. In addition, there is a mutually influencing relationship between variable indicators, which means that each variable indicator can influence the ups and downs of post-merger Islamic banking financial performance.

Pengaruh pengetahuan tentang riba terhadap minat menabung di Bank Syariah pada kalangan mahasiswa FEBI Universitas Islam Negeri Sumatera Utara Lin Arshy Cahaya; Nurlaila Nurlaila
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2766

Financial institutions emerged in the economy following the use of money as a medium of exchange, initially serving as a vessel and also a liaison between people who needed money for a specific purpose and people who had excess money. This study aims to examine the effect of interest in saving in Islamic banks, especially among FEBI students at UIN North Sumatra. The research method used is quantitative. The data collection instrument uses a questionnaire, which is also used as primary data, and then the results of the data obtained are analyzed with several tests, namely validity tests, reliability tests, simple linear regression by carrying out normality tests, determination tests (R square), and partial tests (t) with a sig level of 5% ( = 0.05), which is assisted in processing by SPSS version 25. The results of this study indicate that there is an effect of knowledge about usury on the intention to save in Islamic banks among FEBI students at UIN North Sumatra. The results of the t test show that knowledge about usury has an effect and sig. of 0.000.

Analysis Of Financial Performance In An Islamic Perspective In PT. Garuda Indonesia (Persero) Tbk Rajab Siregar; Nurlaila Nurlaila; Muhammad Syahbudi
GOVERNORS Vol. 1 No. 3 (2022): December 2022 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v1i3.1950

This study aims to analyze the solvency ratio and activity as an assessment tool to measure financial performance at PT. Garuda Indonesia in an Islamic perspective. This study uses a qualitative descriptive approach, while the data studied are in the form of the financial statements of PT. Garuda Indonesia from 2017 to 2020. From the results of the calculation of the average solvency ratio as measured by the debt-to-asset ratio and the debt-to-equity ratio from 2017 to 2020, the activity ratio as measured by the total asset turnover ratio and the ratio Fixed asset turnover in 2017 to 2020 was not good. PT. Garuda Indonesia in the Islamic perspective is in accordance with the accounting contained in the Qur'an Al-Baqarah verse 282, namely the principle of responsibility as it cannot be separated from the responsibility of someone assigned to make financial reports in accordance with transactions that occur during muamalah. The principle of justice PT. Garuda Indonesia has implemented justice, namely recording all transactions that have occurred as they should be from assets, liabilities, capital, revenues and costs incurred by the company, while the principle of truth is that transactions occur in the ratio of liquidity, activity, solvency and profitability, both transactions of assets, liabilities, capital, income and expenses of each item are appropriate and included in the financial statements of PT. Garuda Indonesia.

Analisis Biaya Pemeliharaan Aktiva Tetap (Mesin) untuk Menjaga Kelancaran Produksi pada CV Rabbani Kota Medan Faisal Akbar; Nurlaila Nurlaila; Nurul Jannah
Journal on Education Vol 5 No 2 (2023): Journal on Education: Volume 5 Nomor 2 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i2.833

This study has a purpose to determine the budget for the maintenance of fixed assets (machines), to find out the realization of the budget for maintaining fixed assets (machines) is greater than the budget for maintenance costs, and to determine the effect of maintenance costs on fixed assets (machines) on the smooth production of CV Rabbani. The data analysis method used is descriptive test analysis technique, descriptive test is a way of formulating and interpreting existing data so as to provide a clear picture through collecting, compiling and analyzing data, so that a general description of the maintenance activities carried out by the company can be known. The results of the research that have been obtained explain that the decrease in the amount of production occurs due to the number of machines that are damaged so that it increases the amount of maintenance costs that exceed the total maintenance cost budget that has been set by CV Rabbani.

THE INFLUENCE OF THIRD PARTY FUNDS, NON PERFORMING FINANCING, AND CAPITAL ADEQUACY RATIO ON PROFITABILITY WITH PROFIT SHARED FINANCING AS AN INTERVENING VARIABLE AT BANK MUAMALAT INDONESIA PERIOD 2014-2021 Zainuddin Saleh Lubis; Nurlaila Nurlaila
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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

This study aimed to assess the impact of third party funds, non-performing financing, and capital adequacy ratio on Bank Muamalat Indonesia's profitability with financing as an intervening variable for the period 2014-2021. This is quantitative study employing an associative methodology. This study's population utilized 32 quarterly financial reports from BUS companies in Indonesia. Data acquired from the website of Bank Muamalat Indonesia. The sample approach utilized in this study was purposive sampling. While data collection procedures are derived from Bank Muamalat Indonesia's data, The classical assumption test, simple and multivariate regression analysis, path analysis, and hypothesis analysis are utilized for the data analysis. The results demonstrated that DPK has a considerable direct effect on profit sharing financing, as indicated by the tcount value of 2.368> t table 2.04227 and the significance of the t test value of 0.025 0.05. The NPF test on profit sharing financing yielded a tcount value of -1.030 t table 2.04227 and a significant t test value of 0.312 0.05, demonstrating that NPF has no direct influence on profit sharing financing. This is indicated by the CAR test on profit sharing financing, which yields a tcount value of 2.741> t table 2.04227, indicating that there is an effect of CAR on profit sharing financing and a significant value of 0.011 0.05 for the t test.

Co-Authors Arinah Syahira Bambang Lesmono Cici Putri Ardyanti Dandi Gunawan Devinta Indah Sari Sinaga Efrida Sari Ramayani Siahaan Faisal Akbar Harahap, Muhammad Ikhsan Indra Mualim Hasibuan Ismail Nura Jannah, Nurul Jukhairia Ritonga Khairunnisa Harahap Lannida Siregar Laylan Syafina Lin Arshy Cahaya Marliyah Morina Sari Simamora Muhammad Al Giffary Muhammad Syahbudi Muhammad Taufik Hidayat Musdalifah Musdalifah Nida Andina Nina Iftiani Nur Aisiyah Mulyati Nuri Aslami Nursakilah Lubis Nurul Inayah Nurul Inayah Nurul Nurwani Nurwani Pandapotan Ritonga Rahmat Daim Harahap Rajab Siregar Ridho Erianto Ruliana Ruliana SAPARUDDIN SAPARUDDIN Shinta Kemala Dewi Siti Nur Adillah Sri Sudiarti Tambunan, Khairina Yona Andreani Zainuddin Saleh Lubis

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