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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 Akuntabilitas dan Pengelolaan Keuangan Masjid di Kecamatan Belawan Berdasarkan ISAK 35 Aulia, Mahani Faiza; Nasution, Yenni Samri Juliati; Syafina, Laylan
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.10806

Abstract

Medan Belawan adalah salah satu dari 21 kecamatan yang berada di Kota Medan. Kecamatan Medan Belawan berbatasan dengan Kabupaten Deli serdang di sebelah barat dan timur, Medan Marelan dan Medan labuhan di sebelah selatan dan selat malaka disebelah utara. Penelitian ini bertujuan untuk mengetahui akuntabilitas dan pengelolaan keuangan masjid di Kecamatan Belawan berdasarkan ISAK 35. Penelitian ini menggunakan metode kualitatif dengan sumber data primer dan sekunder. Data primer dan sekunder di peroleh dari hasil observasi lapangan, wawancara dan dokumentasi. Hasil penelitian ini menyimpulkan bahwa akuntabilitas keuangan masjid di Kecamatan Belawan sudah baik, namun terjadi ketidak sesuaian pengelolaan keuangan masjid di Kecamatan Belawan berdasarkan ISAK 35.
PENGELOLAAN KEUANGAN DI AGROWISATA PALOH NAGA MELALUI PENDEKATAN COMMUNITY BASED PARTICIPATORY ACTION RESEARCH Irawan, Muhammad Dedi; Syafina, Laylan; Putri, Raissa Amanda; Siregar, Yustria Handika
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 2 (2024): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v7i2.54870

Abstract

Agrowisata Paloh Naga, destinasi wisata di Desa Denai Lama, masih menggunakan pencatatan keuangan manual, yang meningkatkan risiko kesalahan perhitungan. Tujuan penelitian ini adalah untuk meningkatkan transparansi laporan keuangan dan memudahkan pengelola Agrowisata Paloh Naga dalam menggunakan Tempu sebagai alat pembayaran. Metodologi yang digunakan adalah Community Based Participatory Action Research (CBPAR), melibatkan mitra seperti BumDes Sastro 3-16, Unity Academy, dan Lembaga Penelitian dan Publikasi Ali. Hasil menunjukkan bahwa pendampingan pengelolaan keuangan di Agrowisata Paloh Naga membawa manfaat signifikan, termasuk peningkatan pemahaman melalui pelatihan, penerapan aplikasi laporan keuangan, kemudahan mencetak laporan dengan printer kasir, dan pembuatan video dokumenter kegiatan
Penerapan Akuntansi Zakat Pada Lembaga Amil Zakat Nasional Inisiatif Zakat Indonesia Cabang Sumatera Utara Cahyani, Nur; Syafina, Laylan
Jurnal Manajemen Akuntansi (JUMSI) Vol 2, No 1: 2022
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v2i1.2717

Abstract

The purpose of the study is to examine the use of zakat accounting in LAZNAZ Zakat initiative North Sumatra Branch which is an Amil zakat organization. The treasurer of the North Sumatra Zakat initiative is the focus of this study. This is a case study of qualitative descriptive analysis based on primary data collected through a combination of in-depth interviews, documentation, and direct observation, as well as secondary data.The implementation of PSAK 109 on the North Sumatra Zakat initiative is not entirely appropriate, according to the results of the analysis and discussion. Inistiatif ZakatSumatera Utara hanya menyajikanlaporankanperformance (LK) and reportanpengelolaan zakat (LPZ), but the financial report that is made is still in the form of acceptance, as well as the report of the expenditure and distribution report Zakat, Infak/alms (Zis).
Analisis Penerapan PPh 23 Pada PT. Prima Indonesia Logistik Oktania, Mila; Syafina, Laylan
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 4: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i4.2698

Abstract

This study aims to determine the suitability of income tax accounting article 23 for the services and leases of PT Prima Indonesia Logistik. This study used descriptive qualitative method. Data collection techniques are interviews and documents. The results of the study show that Article 23 Income Tax is the most important thing, the same as other taxes, so the company must do the calculation, deposit and self-report on the use of services from other parties and other income in connection with services. The service collector will issue withholding evidence as proof of withholding for services and receive withholding evidence from third parties on other income and the withholding receipt received will be used in the calculation of income tax as an advance.
Efektifitas Pemasaran Asuransi Syariah Dengan Media Sosial (Studi Kasus PT. Prudential Syariah Binjai) Monica, Aulia; Syafina, Laylan; Dharma, Budi
JEKPEND: Jurnal Ekonomi dan Pendidikan Vol 7, No 1 (2024): Januari
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jekpend.v7i1.58011

Abstract

This research aims to determine the effectiveness of the use of social media used by Prudential Syariah Binjai. The method used in this research is descriptive method. Descriptive research is a form of research that aims to describe existing phenomena, both natural and man-made. In this case, the research problem is a study that describes the effectiveness of sharia insurance marketing using social media (case study at the PT Prudential Syariah Binjai agency). Marketing is done for free on social networks, without paying, without having to open or rent an external shop. Progress and the digital era in accessing social networks have not had a big influence, so the effectiveness of sharia insurance marketing on social networks is not very effective in all commercialized social networks.
Analisis Sistem Akuntansi Pembelian Barang Dagangan (Studi Kasus Pada Rafamart Rantauprapat Labuhanbatu) Fitriadany, Eno; Siregar, Saparuddin; Syafina, Laylan
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v3i2.5119

Abstract

This study aims to determine how the accounting system of merchandise purchases in Rafamart RantauprapatLabuhanbatu, and to determine the results of the recording and valuation of merchandise using the FIFO method (First In First Out) with a perpetual system based on Computerization and manual using books. The type of data used in this study is the primary data in the form of interviews and secondary in the form of purchase and sales invoices at Rafamart Rantauprapat Labuhanbatu. Data collection techniques used in this study are interview techniques and documentation techniques. Data analysis techniques used are descriptive techniques that is how to analyze, interpret, and process data on the purchase of merchandise in Rafamart Rantauprapat Labuhanbatu. The results of this study indicate that Rafamart Rantauprapat Labuhanbatu has implemented a trading goods purchase accounting system that assists companies in conducting daily records using books manually and also computerized. In the system of recording the accounting of merchandise purchases using a Prepetual system, where the recording of purchases and sales are recorded using books. The method of recording and assessing purchases for merchandise inventories using the FIFO (First In First Out) Method, and Rafamart Rantauprapat Labuhanbatu is in accordance with PSAK (statement of Financial Accounting Standards) number 14 regarding purchases and inventories of merchandise.  
Analisis Sistem Informasi Akuntansi Penerimaan Kas Pada Klinik Al-Khoir Mananti Kabupaten Padang Lawas Sumatera Utara Hasibuan, Mardiah Khofifah; Nawawi, Zuhrinal; Syafina, Laylan
Journal of Student Development Informatics Management (JoSDIM) Vol 3, No 2: JoSDIM | Desember 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdim.v3i2.5018

Abstract

The Cash Receipts Accounting Information System is a unit for collecting and recording transactions that can help leaders to handle company receipts. The aim of this research is to determine the Cash Receipt Accounting Information System at the Al-Khoir Mananti Clinic, Padang Lawas Regency, North Sumatra. This type of research is qualitative research which is descriptive in nature. Data collection techniques were carried out through interviews and documentation. The results of this research indicate that the implementation of the cash receipts accounting information system at the Al-Khoir Mananti Padang Lawas Clinic is in accordance with the accounting information system and can be said to be good. However, despite this, there are still shortcomings in terms of the system which is still manual in some parts, namely in the clinic records in the patient registration section, notes are still handwritten by the clinic cashier. Because the manual system is carried out by humans, there is a greater percentage of errors compared to recording. The internal control system at the Al-Khoir Mananti Padang Lawas Clinic is inadequate.
MODEL PEMBERDAYAAN ADMINISTRASI MELALUI POLA MAGANG DALAM UPAYA PENGEMBANGAN SOFTS SKILLS MAHASISWA TERHADAP SISTEM ADMINISTRASI KEUANGAN USAHA MIKRO: Indonesia Andika Ramadan Yp, Andika; Syafina, Laylan
PRAJA observer: Jurnal Penelitian Administrasi Publik (e- ISSN: 2797-0469) Vol. 2 No. 02 (2022): ADMINISTRASI PUBLIK
Publisher : COMMUNITY OF RESEARCH LABORATORY SURABAYA

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

Abstract

Pengembangan usaha mikro, kecil, menengah, memerlukan strategi dan kebijakan yang implementasi, sehingga dapat berperan dalam menggiatkan ekonomi kerakyatan yang lebih nyata. Tujuan penelitian ini adalah untuk mengungkap efektifitas pelaksanaan magang pada dunia usaha dagang yang ditujukan untuk mahasiswa Program Studi Akuntansi Syariah Universitas Islam Negeri Sumatera Utara. Hasil penelitian menunjukkan bahwa selama proses magang, mahasiswa belajar dan dituntut untuk bias berkomunikasi dengan pemilik, menyampaikan pendapat sesuai dengan ilmu akuntansi yang dimiliki, menumbuhkan kepercayaan diri, mengendalikan emosi/ perasaan saat ide yang diberikan kurang berkenan pada pemilik, improvisasi, dan kemampuan bekerja secara tim. Kesimpulan dari penelitian ini adalah pembelajaran berbasis kerja nyata melalui program magang bias digunakan sebagai upaya peningkatan soft skills mahasiswa terutama untuk matakuliah akuntansi.
ANALISIS EFEKTIVITAS PENGGUNAAN QRIS UNTUK MENDUKUNG PAPERLESS DI PT. BANK RAKYAT INDONESIA KANWIL MEDAN Khairi, Ilham; Syafina, Laylan
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.28954

Abstract

Tujuan dari penelitian ini adalah untuk meneliti dan mengetahui efektivitas penerapan fungsionalitas QRIS (Quick Response Code Indonesia Standard) untuk mendukung operasional paperless di Bank Rakyat Indonesia kantor wilayah Medan. Metode penelitian yang digunakan dalam penelitian ini adalah opini (individu, kelompok atau organisasi), peristiwa dan peristiwa prosedural. Dengan berkembangnya teknologi informasi di Indonesia, Bank Indonesia telah mengembangkan layanan pembayaran bergerak berbasis aplikasi yang disebut layanan transaksi, yang memungkinkan transaksi pembayaran dilakukan dengan memindai kode dua dimensi yang disebut kode QR. Dengan menggunakan kode QR yang digunakan pada aplikasi mobile BRI (Brimo) diharapkan dapat mengurangi penggunaan kertas yang berlebihan yaitu. operasi tanpa kertas. Tujuan dari operasi tanpa kertas adalah untuk meningkatkan kesadaran akan perlindungan lingkungan dan mengurangi dampak lingkungan dengan mengurangi jumlah kertas fisik yang digunakan.
Analysis of Regional Industrial Business Potential through the Role of Cash Receipt and Expenditure Accounting System in Supporting Cash Internal Control (Case Study of Municipal Waterworks of Tirtasari Binjai City) Saharani, Dita; Samri Juliati Nasution, Yenni; Syafina, Laylan
Jurnal Ekonomi Pembangunan Vol 13 No 1 (2024): Volume 13 Nomor 1 Tahun 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jep.v13i1.2659

Abstract

This study aims to determine the potential of the regional industrial business through the accounting system for cash receipts and disbursements in supporting internal cash control at Municipal Waterworks of Tirtasari Kota Binjai. The method utilized is descriptive combined with a qualitative approach. The forms of data utilized in this research are primary and secondary, with interview techniques and documentation from the Municipal Waterworks of Tirtasari. One of the industrial businesses that has developed in Binjai City is Municipal Waterworks of Tirtasari, whose role is to provide and distribute clean water to the surrounding community. The accounting system for cash receipts and disbursements at Municipal Waterworks of Tirtasari Kota Binjai is considered to be of good quality, as shown by the research results. The networks that make up the system and related accounting records, along with the functions and documents utilized, are all good in the cash disbursement accounting system. This can be seen from the process of recording accounting in the cash book based on proof of cash out and supporting documents for cash expenditure transactions according to theory. Internal control in this company has not been maximized because the internal checks carried out each year are not carried out suddenly but are still scheduled, as explained in Mulyadi’s theory. This company already uses digital applications for its cash receipts and disbursements accounting system. However, there are still problems that occur in inputting financial data that often experiences errors, this is due to the adjustment of income transferred by the counter and customer relations section, resulting in less support for the level of receipts and disbursements in this company are quite good and issue cash according to necessities only.
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