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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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Analisis Laporan Arus Kas Dalam Menilai Kinerja Keuangan PT. Sumber Satwa Sejahtera Daulay, Amelia Putri; Syafina, Laylan
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (597.746 KB) | DOI: 10.59086/jam.v1i1.5

Abstract

The purpose of this study was to determine the description of the cash flow statement and financial performance at PT. Sumber Satwa Sejahtera uses a cash flow ratio analysis that tends to increase. This research was conducted using descriptive analysis method with a quantitative approach. The type of data used in this study is cumulative data, namely the company's financial statements in the form of balance sheets, income statements and cash flow statements at PT. Prosperous Animal Resources for the 2019-2021 period. Data collection techniques used in this research are library research and documentation research. The results of this study concluded that financial performance as measured by the ratio of operating cash flows to current liabilities, the ratio of operating cash flows to capital expenditures, the ratio of operating cash flows to total debt and the ratio of operating cash flows to net income tends to increase
Analisis Rasio Profitabilitas Pada PT. Wijaya Karya Beton Tbk Siregar, Rodizah; Syafina, Laylan
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.392 KB) | DOI: 10.59086/jam.v1i2.6

Abstract

The purpose of this study was to determine the financial performance of PT. Wijaya Karya Beton Tbk. If measured based on the Profitability Ratio. This type of research uses secondary data sourced from financial reports from 2018-2020. The results of the analysis show that the financial performance is still not good, because it is still below the average industry standard. Judging from the NPM, ROA and ROE, its financial performance is still not good because the value achieved is still below the standard average. The purpose of this study is to determine the financial performance of PT. Wijaya Karya Beton Tbk. If measured based on the Profitability Ratio. This type of research uses secondary data sourced from financial reports from 2018-2020. The results of the analysis show that the financial performance is still not good, because it is still below the average industry standard. Judging from the NPM, ROA and ROE, its financial performance is still not good because the value achieved is still below the standard average
Analisis Akuntansi Zakat Dalam Meningkatkan Akuntabilitas Pada Badan Amil Zakat Nasional (BAZNAS) Kabupaten Deli Serdang Andani, Nova; Syafina, Laylan
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (660.391 KB) | DOI: 10.59086/jam.v1i1.22

Abstract

The accountability of an institution affects the level of trust of muzakki in paying zakat. Accountability can be realized by compiling financial reports in accordance with zakat accounting standards, namely PSAK 109. The purpose of the research conducted by the author is to find out how zakat accounting increases the accountability of the National Amil Zakat Agency (BAZNAS) Deli Serdang district. The method used in this study is qualitative and the source of data comes from interviews with staff and financial reports in the form of reports on the receipt and distribution of the National Amil Zakat Agency (BAZNAS) Deli Serdang district. In preparing financial reports, BAZNAS Deli Serdang Regency has not fully complied with PSAK 109, this has an impact on accountability which causes zakat receipts to be not optimal. To achieve this, it is necessary to conduct training for the Human Resources of BAZNAS Deli Serdang Regency so that they can provide an understanding of how to prepare financial reports in accordance with PSAK 109
PENGARUH CURRENT RATIO DAN RECEIVABLE TURNOVER TERHADAP RETURN ON ASSET PADA PT. UNILEVER INDONESIA TBK Pratiwi, Anggun; Dalimunthe, Ahmad Amin; Syafina, Laylan
JURNAL EKONOMIKA Volume 15, Nomor 01, Januari 2024
Publisher : Universitas Borneo Tarakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35334/jek.v0i0.3671

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio dan Receivable Turnover terhadap Return On Asset pada PT. Unilever Indonesia Tbk. Data yang digunakan dalam penelitian ialah data sekunder yang didapat dari situs resmi Bursa Efek Indonesia. Pendekatan penelitian yang digunakan adalah pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Teknik pengambilan sampel penelitian adalah sampling jenuh dengan menggunakan metode analisis data uji asumsi klasik, analisis regresi linear berganda, dan uji hipotesis. Berdasarkan hasil uji t, secara parsial variabel Current Ratio diperoleh hasil tidak berpengaruh terhadap Return On Asset dengan t hitung 1,914 dan t tabel 2,045 (1,914 2,045) dan nilai signifikansi 0,066 0,05. Dan hasil uji t secara parsial variabel Receivable Turnover diperoleh berpengaruh terhadap Return On Asset dengan t hitung 13,766 dan t tabel 2,045 (13,766 2,045) dan nilai signifikansi 0,001 0,05. Berdasarkan hasil uji F diperoleh Current Ratio dan Receivable Turnover secara bersama-sama (simultan) memiliki pengaruh signifikan terhadap Return On Asset dengan nilai F hitung sebesar 118,303 dan f tabel 3,32 (118,303 3,32) dan tingkat signifikan 0,001 yang berarti memiliki peranan penting dalam meningkatkan laba pada PT. Unilever Indonesia Tbk.
Analysis of Financial Management and Supervision at Nurul Izzah Kindergarten in Medan Harahap, Khansa Amira; Kusmilawaty; Syafina, Laylan
Jurnal Manajemen Bisnis Vol. 11 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v11i1.735

Abstract

This study is aimed at examining the financial management and supervision system, along with efforts to enhance them, at Nurul Izzah Kindergarten. Employing qualitative methods, such as observation, interviews, and documentation, data was gathered directly from the school's leadership. The analysis reveals shortcomings in financial management and supervision at Nurul Izzah Kindergarten. The financial budget system faces challenges with overdue tuition payments and limitations on government BOP funds. Additionally, financial supervision primarily involves internal parties, neglecting external stakeholders. Consequently, there are implications such as insufficient funds for school facilities and infrastructure, hindering the development of financial management and transparency in financial reporting.To address these issues and enhance financial management and supervision, several measures are proposed. These include establishing a competent finance team, implementing an effective accounting system, ensuring transparency in financial information, and conducting regular evaluations and improvements for the future progress of Nurul Izzah Kindergarten.
ANALISIS BEP DAN MOS SEBAGAI ALAT PERENCANAAN LABA PADA UMKM DI TOKO BERLIAN PANCING Husna, Rifdah Nur; Syafina, Laylan; Nasution, Yenni Samri Juliati
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 03 (2024): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v13i03.36682

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana Break Even Point dan Margin Of Safety dapat digunakan sebagai alat perencanaan laba pada UMKM di Toko Berlian Pancing. Dalam analisis ini, penulis mengkaji Break Even Point dan Margin Of Safety sebagai alat perencanaan laba pada UMKM tersebut. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Data diperoleh dari sumber data sekunder seperti laporan keuangan perusahaan, artikel, jurnal (penelitian-penelitian terdahulu). Hasil analisis menunjukkan bahwa Break Even Point dan Margin Of Safety sangat penting dalam perencanaan laba pada UMKM. BEP menunjukkan dimana laba menjadi nol, sedangkan MOS menunjukkan selisih antara harga jual dan biaya produksi. Dengan menggunakan Break Even Point dan Margin Of Safety, UMKM dapat menentukan berapa biaya yang harus ditanggung sebelum mencapai titik keuntungan.
PENGARUH SPPT, PENYULUHAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN PEMBAYARAN PBB PADA KABUPATEN SERDANG BEDAGAI Fazhillah, Audi; Nasution, Yenni Samri Juliati; Syafina, Laylan
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 03 (2024): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v13i03.36795

Abstract

Penelitian ini bertujuan untuk menguji pengaruh surat pemberitahuan pajak terutang, penyuluhan pajak, dan sanksi pajak terhadap kepatuhan masyarakat dalam membayar pajak bumi dan bangunan. Penelitian ini menggunakan pendekatan kuantitatif. Penelitian ini dilakukan di Kabupaten Serdang Bedagai sampai dengan tahun 2023 dengan populasi penelitian adalah seluruh wajib pajak di Kecamatan Kotarih kabupaten Serdang bedagai. Yang berjumklah 7.998 wajib pajak dengan jumlah sampel penelitian sebanyak 98 orang. Penelitian ini menggunakan metode pendekatan deskriptif kuantitatif. Data yang digunakan adalah data primer yang diperoleh melalui teknik kuesioner. Teknik analisis yang digunakan adalah regresi linier berganda. Berdasarkan hasil uji yang terlah dilakukan dapat disimpulkan bahwa surat pemberitahuan pajak terhutang, penyuluhan pajak dan sanksi pajak secara simultan berpengaruh terhadap kepatuhan pembayaran PBB. Sedangkan secara parsial variabel penyuluhan pajak dan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan pembayaran PBB, akan tetapi variabel SPPT menunjukkan hasil berpengaruh negatif dan signifikan terhadap kepatuhan pembayaran PBB.
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