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Implementasi Peraturan Daerah Kota Medan No. 7 Tahun 2024 Tentang Pengelolaan Persampahan Di Kota Medan Sinaga, Kariaman; Siregar, Fandi Alfiansyah; Taib, Zulkifli
Jurnal Warta Dharmawangsa Vol 20, No 1 (2026)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v20i1.8296

Abstract

Pendampingan Implementasi Penyusunan Laporan Keuangan Sesuai SAK pada Masjid Muslimin Eka Surya, Gedung Johor, Medan Johor, Medan Putra, Teguh Dwi; Zulkarnen, Zuliana; Fahmi, Teuku; Taib, Zulkifli; Septriawan, Muhammad Reza
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 3 (2026): Bulan Februari
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i3.1105

Abstract

Kegiatan pengabdian kepada masyarakat ini merupakan tindak lanjut dari program literasi keuangan yang telah dilaksanakan sebelumnya pada Masjid Muslimin Eka Surya. Tujuan kegiatan ini adalah melakukan pendampingan implementasi penyusunan laporan keuangan masjid sesuai dengan Standar Akuntansi Keuangan (SAK) yang relevan bagi entitas nirlaba, khususnya SAK ETAP dan Pedoman Akuntansi Masjid (PAM). Permasalahan utama yang dihadapi mitra adalah belum konsistennya penerapan pencatatan keuangan meskipun telah memperoleh pemahaman dasar akuntansi. Metode pelaksanaan meliputi pendampingan teknis, praktik langsung penyusunan laporan keuangan, serta evaluasi kesesuaian laporan dengan standar akuntansi. Hasil kegiatan menunjukkan bahwa pengurus masjid mampu menyusun laporan keuangan yang lebih sistematis, akuntabel, dan transparan. Kegiatan ini memberikan kontribusi nyata dalam meningkatkan akuntabilitas pengelolaan dana masjid serta memperkuat kepercayaan jamaah.
Implementation of Good Corporate Governance (GCG) on the Performance of Employees of the Belawan Customs Supervision and Service Office in Medan, North Sumatra teuku, amy; taib, zulkifli
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 7, No 1 (2026): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v7i1.8395

Abstract

A strategic factor to improve the performance of public sector organizations is the implementation of Good Corporate Governance (GCG). The purpose of this study was to look at how transparency (X1), accountability (X2), responsibility (X3), and independence (X4) affect organizational performance (Y). This study was conducted with a quantitative approach, with a sample of 133 respondents and analyzed using multiple linear regression. The results showed the regression equation as follows: Y = 2.135 + 0.312X1 + 0.284X2 + 0.256X3 + 0.298X4. According to the t-test, transparency (t = 3.842; p = 0.000), accountability (t = 3.517; p = 0.001), responsibility (t = 3.24; p = 0.002), and independence had a positive and partially significant impact on organizational performance. The value of Fcal = 45.673 with p = 0.000 (<0.05) indicates that all independent variables affect the company's performance simultaneously. A determination coefficient (R2) of 0.588 indicates that GCG variables may be responsible for 58.8% of organizational performance variations, while 41.2% are due to other factors outside the model. The result is that the correct implementation of GCG can result in continuous improvement in organizational performance.