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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 Keuangan dan Penggunaan Altman Z-Score untuk Memprediksi Kebangkrutan Perusahaan Jasa Transportasi dan Logistik Rusdi Hidayat, Ahmad; M. Nawawi, Zuhrinal; Syafina, Laylan
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i2.6501

Abstract

This research aims to determine financial ratios that can be used as a tool to detect financial distress, which is a stage before bankruptcy and determine the level of bankruptcy in transportation and logistics service companies on the Indonesia Stock Exchange. This type of research is descriptive qualitative using documentation and literature study in data collection techniques. Financial reports, namely the balance sheet and profit and loss, are the object of this research. Four transportation and logistics service companies listed on the Indonesian Stock Exchange (BEI) and indexed on the Indonesian Sharia Stock Index are the subjects of this research. The research results show that financial ratios in financial statement analysis can detect financial distress and the modified Altman Z-Score method can predict bankruptcy. That there is one company in healthy condition, namely BIRD with an average Z-Score of 4.32. Meanwhile, three other companies, namely BLTA, TMAS and WEHA, are predicted to go bankrupt with respective Z-Scores of -54.26, 0.93 and -0.07.
Optimalisasi Akuntabilitas dan Transparansi: Pendekatan Islam pada Pedoman Asistensi Keuangan Desa Sikapas Nasution, Ardilla; Nurwani, Nurwani; Syafina, Laylan
Jurnal Akademi Akuntansi Vol. 7 No. 2 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i2.33059

Abstract

Purpose: The objective of this study is to evaluate the implementation of financial accounting assistance guidelines in Sikapas Village within the context of Islamic perspectives on transparency and accountability of village funds. Methodology/approach: This research is qualitative, utilizing primary data obtained through observations and interviews with various stakeholders in Sikapas Village, including the village treasurer, village head, secretary, and three other community members. Findings: The conclusion of the research shows that the financial assistance guidelines in Sikapas Village have not been fully implemented. This can be seen from the lack of understanding among village officials in applying the assistance guidelines, leading to delays in financial reporting. Additionally, village officials should possess four qualities of good leadership: siddiq, amanah, tabligh, and fatanah. Practical and Theoretical contribution/Originality: This research contributes to the literature in accounting, particularly in public sector accounting regarding transparency of village funds. Research Limitation: The researcher faced challenges in gathering data on accountability and transparency of financial reports in the remote village under study due to limited online publications, especially regarding total assets, income, and annual expenditures. Additionally, difficulties in obtaining reports on Village Budgets (APBD), information on Infrastructure Development Cost Estimates (RAB), and related data were also limitations in this study.  
Pengaruh Penerapan Standar Akuntansi Pemerintah, Pengendalian Internal Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Nst , Uci Roito Anggina; Anggraini, Tuti; Syafina, Laylan
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

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

Abstract

Penelitian ini bertujuan untuk menilai pengaruh standar akuntansi pemerintahan, pengendalian intern, dan kompetensi sumber daya manusia terhadap kualitas laporan keuangan pemerintah daerah. Data dikumpulkan dengan menyebarkan kuesioner kepada staf/pegawai di Badan Keuangan dan Aset Daerah Provinsi Sumatera Utara. Penelitian ini melibatkan 35 responden yang merupakan pegawai yang terlibat dalam pelaporan keuangan di instansi tersebut. Metode pengambilan sampel yang digunakan adalah non-probability sampling melalui purposive sampling. Model penelitian dianalisis dengan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa penerapan standar akuntansi pemerintahan dan kompetensi sumber daya manusia berpengaruh signifikan terhadap kualitas laporan keuangan pemerintah daerah, sedangkan pengendalian internal tidak berpengaruh.
Mosque Financial Management: Accounting Recording System Analysis Amalia, Fitri; Syafina, Laylan; Nasution, Yenni Samri Juliati
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.016

Abstract

Purpose: This research was conducted to analyze whether a quality accounting system can be realized by implementing ISAK 35 and how the ISAK 35 accounting system will be implemented in 2024, focusing on the Mosque. Methodology: This research uses qualitative techniques and data collection through interviews, observations, and documentation. This research was conducted at the Al-Hikmah Delitua Mosque. Finding: The results of this study state that the accounting recording system for financial management of Al-Hikmah Mosque has not implemented an Accounting Recording System Based on the ISAK 35 accounting standard, the recording system is still carried out using simple records, which is recorded when cash comes in and money goes out. Implication: The implications of this study indicate that the implementation of ISAK 35 in the accounting recording system at the Al-Hikmah Delitua Mosque will increase financial transparency and accountability, which can strengthen the congregation's trust in the management of mosque funds. The implementation of this standard will assist in the preparation of more structured financial reports and in accordance with applicable accounting principles. Originality: This study specifically examines budget transparency to increase congregational trust and there is an increase in budget transparency management in mosque managers.
Analisis Efektivitas Penerapan Sistem Pengendalian Internal Pada Manajemen Sarana dan Prasarana Di MTsS Al-Abror Muara Soma Hasibuan, Nisa Sri Rahayu; Nurbaiti, Nurbaiti; Syafina, Laylan
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 2 (2023): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i2.42

Abstract

This study aims to determine the effectiveness of implementing the internal control system in the management of facilities and infrastructure at MTsS Al- Abror Muara Soma. This research was conducted at MTsS Al- Abror Muara Soma. This study uses qualitative research methods with a descriptive approach. Data collection techniques through observation techniques, interviews, and documentation. The research results show that the implementation of the internal control system in the management of facilities and infrastructure at MTsS Al- Abror Muara Soma is less effective. Can be seen by using the checklist method, the result of the calculation are 40% which means it is less effective in implementing the internal control system and 60% the effectiveness cannot be proven for environmental aspects of control, there is no segregation of duties in the coordinator of facilities and infrastructure, namely the existence of multiple positions carried out by the administration, and there is still a lack of concern in maintaining facilities and there are still incomplete and inadequate facilities. For the information and communication aspect, it is proven that the numbering of facilities has not been implemented, manual recording of inventory for each class has not been implemented and there is no recording system for removing facilities and infrastructure that are not longer used or left in stroge, and for the supervision aspect it has not been carried out properly because special staff have not been formed to supervise facilities and infrastructure and have not carried out routine inspections of school facilities.
Analysis of Tahubudi product strategy in facing competition using Porter's five forces and Islamic perspective Winata, Reihan Arya; Syafina, Laylan; Harahap, Muhammad Ikhsan
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/serambi.v6i2.1342

Abstract

This research aims to investigate and analyze the tofu product strategy employed by Budi in response to business competition. The study was conducted at Tahu Budi Household Industry, an MSME located in Deli Serdang Regency. A qualitative approach was employed to gather and analyze the data, primarily consisting of Budi's competitive strategy, obtained through interviews with the business owners. Data collection techniques involved observation, interviews, and documentation. Porter's Five Forces of Competition Theory was utilized as the analytical tool for assessing the competitive strategy. The findings indicate that Tahu Budi can compete with its rivals regarding price, product quality, promotion, and distribution. In order to sustain their operations, they need to streamline production costs and enhance their marketing integration, as adaptable businesses thrive amidst environmental changes. Public interest statements This research is highly relevant for micro, small, and medium enterprises (MSMEs) in any industry, particularly the home industry of tofu production, as it explores effective competitive strategies that can contribute to their sustainability.
The effect of integrated marketing communication, brand image and experiential marketing on customer satisfaction Astri, Astri; Nasution, Juliana; Syafina, Laylan
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/serambi.v6i3.1440

Abstract

This study aimed to determine the effects of integrated marketing communication, brand image, and experiential marketing on the satisfaction of Sharia Bank customers. The research used a survey method to collect data from 92 customers. The results indicate that the influence of integrated marketing communication, brand image, and experiential marketing is important for customer satisfaction. These findings illustrate that integrated marketing communication, brand image, and experiential marketing enhance customer satisfaction. The results have important implications, particularly for marketing strategies and customer management practices. Public interest statements This research is highly relevant for all banks as it highlights the influence of integrated marketing communication, brand image, and experiential marketing on customer satisfaction. Understanding these factors can help banks enhance their marketing strategies and improve customer experiences, ultimately increasing customer satisfaction and loyalty. Article info: Received 6/29/2024 | Revised: 9/21/2024 | Accepted: 9/23/2024 | Online First 9/28/2024
The Effect of Good Corporate Governance, Green Accounting and Gender Diversity on the Financial Performance of Manufacturing Companies in BEI Wandasari, Dila; Nasution, Yenni Samri Juliati; Syafina, Laylan
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2933

Abstract

This study aims to examine the effect of Good Corporate Governance, Green Accounting and Gender Diversity on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022, both partially and simultaneously. This study uses a quantitative approach with purposive sampling, obtaining 50 observation data from 10 companies. The types and sources of data used in this study are secondary data in the form of financial statements or annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. Multiple linear regression analysis was conducted in this study with the help of SPSS 23 software. According to the research findings, Good Corporate Governance and Green Accounting have a significant positive effect on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. However, from 2018 to 2022, Gender Diversity has no effect on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study has limitations, namely the difficulty of accessing data on each company's website because there are several companies with incomplete data.
Analysis of the Application of PSAK 109 to the Management of Zakat, Infaq, and Sadaqah Funds (Dompet Dhuafa Medan Helvetia) Saragih, Ummi Rahayu; Syafina, Laylan; Nurbaiti, Nurbaiti
Quantitative Economics and Management Studies Vol. 5 No. 4 (2024)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems2748

Abstract

The implementation of PSAK 109 aims to guarantee the level of compliance with its implementation by Amil Zakat Institutions and whether they follow sharia principles or not. Definition, Recognition and Measurement, Presentation, and Problems This is related to PSAK 109 which regulates distribution, operational rules and accounting for zakat and infaq/alms. Qualitative research includes this research. For this research, primary and secondary data were used for fact analysis using descriptive analysis to describe a collection of information, presenting facts through an information reduction process and thought-provoking conclusions. The research results show that PSAK 109 has not been fully implemented by Dompet Dhuafa Medan. This research focuses more on reporting ZIS money, while previous research discussed more on the distribution of ZIS funds.
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