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All Journal Jurnal Pendidikan Ekonomi & Bisnis JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK JURNAL PENDIDIKAN TAMBUSAI JCRS (Journal of Community Research and Service) Economics and Digital Business Review ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Akuntansi Prima Al-Buhuts (e-journal) Journal Of Human And Education (JAHE) BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan Worksheet : Jurnal Akuntansi All Fields of Science Journal Liaison Academia and Sosiety Journal Liaison Academia and Society
Silalahi, Alistraja Dison
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Pengaruh Green Intellectual Capital (Gic) Dan Islamic Corporate Governance (Icg) Terhadap Kinerja Perbankan Syariah Di Indonesia Handayani, Julia; Sriwardany, Sriwardany; Dewi, Ratna Sari; Silalahi, Alistraja Dison
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2943

Abstract

This research aims to examine the influence of green intellectual capital and Islamic corporate governance on the performance of sharia banking in Indonesian. Sharia banking companies listed on the Indonesian Stock Exchange (IDX Syariah) in 2022-2024, measure green intellectual capital which is proxied by the green intellectual disclosure, Islamic corporate governance is proxied by measuring independent board of commissioners, managerial ownership, constitutional ownership, and audit committee. This research is quantitative research. Determining the sample using the purposive sampling method, the sample was obtained from 14 sharia banking companies in the 2022-2024 period so that 42 observation data were obtained. The data used is secondary data and the data analysis technique used is multiple linear regression method by conducting a series of classical assumption tests to ensure the suitability of the data. The data processing used in this research used multiple linear regression with the help of SPSS version 26 software. The results of this research show that green intellectual capital has a positive and significant effect on sharia banking performance, Islamic corporate governance has a positive and significant effect on sharia banking performance. Based on the results of the simultaneous test (F test), it shows that all independen variables have a effect simultaneously or together on the dependen variable.
Analisis Peran Auditor Internal dalam Mencegah Kecurangan pada PT. Brahma Wahana Cipta Fithri, Fauza; Silalahi, Alistraja Dison; Putri, Arie Pratania
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Dalam lingkungan bisnis yang terus berkembang dan penuh dengan risiko, auditor internal adalah aset berharga yang membantu melindungi perusahaan dari ancaman dan memastikan keberlangsungan operasional yang lancar. Penelitian ini bertujuan untuk mengetahui peran auditor internal dalam mencegah kecurangan di PT. Brahma Wahana Cipta. Jenis penelitian ini menggunakan metode deskriptif kualitatif dan dalam mengumpulkan data jenis penelitian ini menggunakan pendekatan studi kasus. Adapun teknik analisis data yang digunakan yaitu reduksi data, penyajian data dan penarikan kesimpulan. Uji keabsahan data yang digunakan dalam penelitian ini yaitu uji kredibilitas. Hasil penelitian ini menunjukkan bahwa; (a) Pentingnya Peran Auditor Internal: Penelitian ini menegaskan bahwa peran auditor internal sangat penting dalam mendeteksi dan mencegah potensi kecurangan di Perusahaan; (b) Efektivitas Sistem Kontrol Internal: Menunjukkan bahwa keberadaan sistem kontrol internal yang kuat mendukung efektivitas auditor internal dalam tugasnya; (c) Kerjasama Antar Departemen: Memperlihatkan pentingnya kerjasama antara auditor internal dengan departemen lain dalam mengelola risiko kecurangan; (d) Rekomendasi Perbaikan: Memberikan rekomendasi konkret untuk perbaikan sistem dan prosedur yang dapat meningkatkan efisiensi dan efektivitas audit internal.
OPTIMIZATION OF PRODUCTION COSTS WITH SIMPLEX METHOD Firmansyah, Firmansyah; Panjaitan, Dedy Juliandri; Salayan, Madyunus; Silalahi, Alistraja Dison
Journal of Community Research and Service Vol. 4 No. 2: July 2020
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v4i2.15277

Abstract

One of the problems in the company is my resource limitation, the time of production and the tools used in the production process. Companies in making decisions in production planning in the presence of these limitations, should seek to maximize the profit generated. However, in the production process a production planning reference is required to maximize the results obtained and minimize the production costs used. To solve the problem, needed a problem solving tool that is linear program using simplex method. Simplex method is one of the methods of linear program in solving the problem of more than two variables that can be applied into everyday life and can be used in production process planning. With one of the ultimate goal is the achievement of the optimum value with the constraints of limited resources. The results of the simplex method have decreased costs incurred less than the usual costs incurred every month and the results obtained using the simplex method can be used as a reference in making decisions to get optimal results on production costs in the company.
Determinan Adopsi Sistem Informasi Akuntansi pada UMKM Kota Medan Wati, Nia; Silalahi, Alistraja Dison; Pratania Putri, Arie
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.3797

Abstract

This study aims to provide empirical evidence regarding the factors that influence the use of an accounting information system (AIS) in MSMEs in Medan City. This study uses primary data obtained from a questionnaire survey. The type of research used is quantitative, namely analyzing the relationship between one variable and another. The population in this study are several MSME actors who are directly involved in using the accounting information system. The sample used was 66 SMEs. The data analysis used is multiple linear regression. Using the Windows SPSS program version 20 to process all data obtained. The results of this study indicate that the variables of personal technical ability, education and training programs and user involvement have a significant influence on the use of accounting information systems because they are to add insight, knowledge, provide facilities in the form of a reliable system and make it easier for MSME actors to use accounting information systems
PENGARUH KEPUASAN WAJIB PAJAK, INSENTIF PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN TRUST SEBAGAI VARIABEL MODERASI DI KPP PRATAMA LUBUK PAKAM Raja Guk-Guk, Febri Yanti; Silalahi, Alistraja Dison; Jayusman, Sri Fitria; Harahap, Ardhansyah Putra
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7250

Abstract

This research aims to see the role of trust as a moderating factor between dependent and independent variables in KPP Pratama Lubuk Pakam. The method used in research uses quantitative methods. The population in this study is all taxpayers registered with KPP Pratama Lubuk Pakam in 2024 as many as 90,425 people. The sampling technique uses the simple random sampling method with the Slovin formula, so that a sample of 99.98 or 100 taxpayers are obtained registered in KPP Pratama Lubuk Pakam. The analysis method used in this research is multiple linear regression. The data used in this study is primary data. Data analysis techniques include descriptive statistical tests, validity and reliability tests, classical assumption tests, and multiple linear regression tests with the help of SPSS software version 20. The results of the study show that: 1. Taxpayer satisfaction, incentives, and sanctions show an F-calculated value of 16.516 which is greater than F-table 2.47, as well as a significance value of 0.000 which is less than 0.05.2. Satisfaction has a partial and significant effect on taxpayer compliance, which is seen from the t-calculated value (3. 367) which is greater than the t-table (3.367>1.988) with a significance level of 0. 001 which is less than 0. 05. Incentives have a significant influence on taxpayer compliance. It is known that the value of t-calculated (2.107) is greater than the t-table (2.107>1.988) with a significance level of 0. 043 which is greater than 0. 05.4. Sanctions also have a partial and significant effect on taxpayer compliance. The t-calculated value (2.049) is greater than the t-table (2.049 >1.988) with a significance level of 0.038 which is greater than 0.05.
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS DALAM MENDUKUNG PENGENDALIAN INTERNAL KAS PADA PT AGRO SINERGI NUSANTARA ACEH BARAT Dewi, Nurmala; Tiara, Shita; Wirananda, Henny Andriyani; Silalahi, Alistraja Dison; Ovami, Debbi Chyntia
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7034

Abstract

Rapid economic development significantly drives company growth. This makes the role of accounting increasingly decisive in decision making related to company operations. This study aims to determine how the cash receipt and disbursement accounting information system at PT Agro Sinergi Nusantara Aceh Barat can support the effectiveness of internal control. The data analysis techniques used are data reduction, data presentation and drawing conclusions. The data used in this study are primary data conducted by direct interviews with financial employees at PT Agro Sinergi Nusantara Aceh Barat and secondary data obtained from reference books, scientific papers, documents, previous researchers or other reading materials related to this study. The results of the study indicate that the cash receipt accounting information system at PT Agro Sinergi Nusantara Aceh Barat has been designed with good internal control principles, such as the separation of functions between cash recipients and recorders, as well as the use of official documents such as proof of transfer and account mutations and the cash disbursement accounting information system at PT Agro Sinergi Nusantara Aceh Barat involves the stages of submission, verification, payment, to reporting via Accurate Online. However, this system still faces obstacles in terms of delays in returning cash disbursement receipts which causes recording errors because bookkeeping is done the day after payment This shows that internal control over cash disbursements has not been running optimally and requires improvement to support the company's financial accuracy, transparency and accountability.
Co-Authors Afrida, Elly Ahmad Muhajir, Ahmad Amnar, Harve Amra, Ricca Nophia Arie Pratania Putri Br Bangun, Nirwana Br Barus, Rismania Cai Cen, Cia Chatarina Umbul Wahyuni Dalimunthe, Moch. Idris Dedy Juliandri Panjaitan Fachry Abda El Rahman Firmansyah Firmansyah Fithri, Fauza Handayani, Julia Harahap, Ardhansyah Putra Harahap, Kiki Amalia Harahap, Nurfahmi Sopia Harahap, Wina Sasmita Hartiah, Permata Selly Pasa Helman Helman, Helman Hendra Harmain Hilda, Sella Hubbi, Atika Wardati Hutagaol, Jarungjung Ibrahim, Ok A Maulana Ida Zulfida, Ida Indra Fauzi Khairuddin Tampubolon Madyunus Salayan, Madyunus Maullang, Marihot Mohd. Idris Dalimunthe Nababan, Tiorika Nasution, M.Dandy Resafahlevi NIA WATI Nurhadika, Nurhadika Nurlaila Nurlaila Nurlaila Nurmala Dewi, Nurmala Ong, Valensia Ovami, Debbi Chyntia Pangeran, Pangeran Pasaribu, Aria Masdiana Pratania Putri, Arie Putri Kemala Dewi Raja Guk-Guk, Febri Yanti Ramzijah, Ramzijah Ratna Sari Dewi Reza Hanafi Lubis Rukmini Rukmini Safrawali, Safrawali Saparuddin Siregar Shita Tiara Sibuea, Nurhalimah Silalahi, Cita Ayni Putri Siregar, Wastina Sari Sri Fitria Jayusman Sriwardany Sriyanto, Darmawan Suginam Suwianto, Suwianto Syafitri, Aulia Tiara Tampubolon, Manner Tanjung, Denny Akbar Tulim, Anto Wardany, Sri Wibowo, Muhammad Rizaldy Wirananda, Henny Andriyani Wirawan, Nicholas Edric