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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Ekonomika EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis SENTRALISASI JURNAL PENDIDIKAN TAMBUSAI JURNAL MANAJEMEN BISNIS IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Kumawula: Jurnal Pengabdian Kepada Masyarakat SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Ilomata International Journal of Management Jurnal Akademi Akuntansi (JAA) Jurnal Ekonomi Pembangunan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JEKPEND Jurnal Ekonomi dan Pendidikan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Quantitative Economics and Management Studies JURNAL MANAJEMEN AKUNTANSI (JUMSI) PRAJA observer: Jurnal Penelitian Administrasi Publik Journal of Student Development Informatics Management (JoSDIM) Balance : Jurnal Akuntansi dan Manajemen Expensive: Jurnal Akuntansi dan Keuangan JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Accounting Information System, Taxes, and Auditing Journal (AISTA) Jurnal Akuntansi Manado (JAIM)
Laylan Syafina, Laylan
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Mathematics Public Health Social Sciences Other

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Journal : Ilomata International Journal of Management

 1 
Implementing ISAK 35 in Non-profit Organizations: A Case Study of Yayasan Pendidikan Nurussholih Hasibuan, Jihan Isnaini; Syafina, Laylan; Syarvina, Wahyu
Ilomata International Journal of Management Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i3.1226

Abstract

This paper investigates the implementation of ISAK 35 as a framework for financial reporting in non-profit organizations, focusing on Yayasan Pendidikan Nurussholih. The study addresses the significant challenges non-profits encounter in adhering to new accounting standards. It examines why the monthly financial reports of Yayasan Pendidikan Nurussholih do not comply with ISAK 35 and identifies specific implementation hurdles. This research sheds light on the unique difficulties this non-profit organization faces in adopting ISAK 35, an area underexplored in prior literature. A qualitative case study methodology was employed, utilizing both primary (interviews with key informants) and secondary data (bank records, historical documents). Findings reveal that while Yayasan Pendidikan Nurussholih utilizes BOS funds for monthly reporting, it struggles with comprehending and implementing ISAK 35 due to financial constraints, complex bookkeeping, and limited technology use. Non-compliance with ISAK 35 may undermine donor confidence in the foundation's financial disclosures. The study concludes that additional support and resources are essential for non-profits to achieve full compliance with ISAK 35. It emphasizes the necessity of tailored solutions to help non-profit organizations overcome these specific challenges and improve their financial reporting practices.
Analysis of Financial Accounting Standards for Entities Without Public Accountability Application for Financial Statements at MSME Rahmah Laundry Zulfitri, Sakinah; Syafina, Laylan; Nasution, Yenni Samri Julianti
Ilomata International Journal of Management Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i4.1281

Abstract

This research aims to analyze the application of the Finanscial Accounting Standard of Non-Public Accountability Entities ( SAK ETAP) as the basis in the preparation of financial report at Micro small and Medium Enterprises Rahmah Laundry. The research use a qualitative approach with descriptive analysis methods, Research data collection was carried out through observation, interviews, documentation, and other supporting sources obtained from the research location. This study highlight how Rahmah Laundry compiles there financial statement. The result of the research show the owner has not followed the standards set by Finanscial Accounting Standard of Non-Public Accountability Entities (SAK ETAP) in the recording and compilation of his financial report due to obstacles he faces such as low awareness, skills and knowledge of the owner of Rahmah Laundry about Finanscial Accounting Standard of Non-Public Accountability Entities (SAK ETAP).
Impact of Social Environment, Financial Education, and M-Banking Features on Impulsive Buying Behavior Among Indonesian University Students Fadhilah, Gina; Syafina, Laylan; Anggraini, Tuti
Ilomata International Journal of Management Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i4.1321

Abstract

This study aims to determine the effect of social environment, financial education, and e-commerce supporting features on m-banking on impulsive buying behavior. This quantitative research uses a population of students from the Faculty of Islamic Economics and Business at UIN Sumatera Utara, employing multiple linear regression analysis with SPSS v.26. The sampling method used was purposive sampling technique using the slovin formula. The results of this study can highlight the importance of more integrated and practical financial education programs in universities. If it is proven that lack of financial literacy increases impulse buying behavior, educational institutions can develop curricula that focus more on money management and the impact of impulse spending. If m-banking features are proven to contribute to impulse buying behavior, then app developers can introduce features that encourage users to be more conscious about their spending. If peer influence is shown to have a significant impact on impulse buying behavior, then there needs to be a social intervention that educates students about social influences on their spending. Thus, collaboration between universities and m-banking service providers can strengthen financial education and impulse spending control efforts.
Co-Authors Andani, Nova Andika Ramadan Yp, Andika Anggun Pratiwi Astri Astri, Astri Aulia, Mahani Faiza Dalimunthe, Ahmad Amin Daulay, Amelia Putri Daulay, Yusrina Dharma, Budi Fadhilah, Gina Fazhillah, Audi Fitri Amalia Fitriadany, Eno Harahap, Khansa Amira Harahap, Muhammad Ikhsan Harahap, Siti Tasya Zulaikha Hasibuan, Jihan Isnaini Hasibuan, Mardiah Khofifah Hasibuan, Nisa Sri Rahayu Hendra Setiawan Husna, Rifdah Nur ilham khairi, ilham Juliati Nasution, Yenni Samri Kusmilawaty Kusmilawaty, Kusmilawaty Marpaung, Nanda Ali Wardhana Monica, Aulia Muhammad Dedi Irawan Nasution, Ardilla Nasution, Juliana Nasution, Yenni Samri Julianti Nst , Uci Roito Anggina Nur Cahyani Nurbaiti Nurbaiti Nurwani Nurwani, Nurwani Oktania, Mila Raissa Amanda Putri Rusdi Hidayat, Ahmad Saharani, Dita Samri Juliati Nasution, Yenni Saparuddin Siregar Saragih, Ummi Rahayu Sari, Hamidah Sari, Khasnita Siregar, Rodizah SRI RAHAYU Syarvina, Wahyu Tuti Anggraini Wandasari, Dila Winata, Reihan Arya YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yustria Handika Siregar Zuhrinal M. Nawawi Zulfitri, Sakinah