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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Akuntansi dan Keuangan Accounting and Business Journal Journal of Research in Social Science and Humanities Action Research Literate (ARL) Jurnal Bisnis Mahasiswa Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Ekonomika Dan Bisnis EDUCTUM: Journal Research Jurnal Manajemen Dan Akuntansi Medan Journal of Management, Economic, and Accounting Jurnal Pengabdian Bukit Pengharapan Jurnal Perpajakan
Rizkina, Miftha
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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SOSIALISASI PENENTUAN DASAR PENGENAAN PAJAK PERTAMBAHAN NILAI (PPN) DI DESA KLAMBIR LIMA KEBUN, KABUPATEN DELI SERDANG Rizkina, Miftha; Aliah, Nur; Adiman, Sumardi
Jurnal Pengabdian Bukit Pengharapan Vol. 5 No. 2 (2025)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v5i2.973

Abstract

Pajak Pertambahan Nilai (PPN) merupakan salah satu instrumen utama penerimaan negara yang penerapannya sangat bergantung pada pemahaman wajib pajak, khususnya terkait penentuan Dasar Pengenaan Pajak (DPP) dan penerbitan Faktur Pajak. Namun demikian, di tingkat masyarakat dan pelaku usaha kecil masih dijumpai keterbatasan literasi perpajakan yang berdampak pada kesalahan administrasi dan rendahnya kepatuhan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman masyarakat Desa Klambir Lima Kebun mengenai konsep PPN, dasar hukum, penentuan DPP, serta mekanisme Faktur Pajak sesuai ketentuan terbaru. Metode yang digunakan adalah pendekatan partisipatif melalui ceramah, diskusi, dan workshop praktik perhitungan DPP PPN. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap penentuan DPP PPN dan kesadaran akan kewajiban perpajakan. Program ini juga memperoleh respons positif dari perangkat desa dan masyarakat, ditunjukkan oleh partisipasi aktif dalam diskusi dan simulasi. Kegiatan ini diharapkan dapat berkontribusi dalam meningkatkan kepatuhan pajak masyarakat secara berkelanjutan.
LITERASI PEMERIKSAAN KEUANGAN PADA UMKM DI KELURAHAN SIDOMULYO KECAMATAN STABAT Fachruddin, Wan; Aliah, Nur; Rizkina, Miftha; Sitorus, Atika Zuhra
Jurnal Pengabdian Bukit Pengharapan Vol. 5 No. 2 (2025)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v5i2.975

Abstract

This Community Service Program aims to enhance financial examination literacy among Micro, Small, and Medium Enterprises (MSMEs) in Sidomulyo Village, Stabat District. The main problems faced by MSMEs in this area include limited understanding of basic financial examination, as indicated by inadequate transaction records, poorly organized supporting documents, the mixing of personal and business finances, and the inability to evaluate business financial conditions in a simple and systematic manner. The program was implemented using a participatory approach through socialization activities, interactive training, and direct assistance to MSME owners. The training materials focused on basic concepts of financial examination, identification and verification of transaction evidence, separation of personal and business finances, and the introduction of financial statements based on the MSME Financial Accounting Standards (SAK EMKM) as a foundation for financial evaluation. The evaluation results indicate a significant improvement in participants’ understanding of the importance of financial examination as a tool for financial control and business performance evaluation. Most participants reported increased confidence in managing their business finances in a more orderly and transparent manner. This program represents an initial step in building MSMEs’ awareness of financial examination practices to support more professional and sustainable business management.
ANALISIS PENGARUH KOMPETENSI, INDEPENDENSI, ETIKA PROFESI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT PADA INSPEKTORAT KOTA MEDAN Pratama , Pani Gunawan; Rizkina, Miftha; Saputra, Hendra
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.8085

Abstract

Inspektorat daerah memiliki peran strategis dalam memastikan tata kelola pemerintahan yang baik (good governance) melalui fungsi pengawasan, audit, dan evaluasi kinerja perangkat daerah. Kualitas audit yang dihasilkan auditor pemerintah menjadi sangat penting karena berpengaruh langsung terhadap transparansi, akuntabilitas, serta efektivitas penyelenggaraan pemerintahan daerah (Arens, Elder, & Beasley, 2017). Kualitas audit yang baik memungkinkan terdeteksinya kelemahan pengendalian internal, potensi penyimpangan, serta ketidakefisienan dalam pengelolaan anggaran pemerintah daerah. Namun demikian, kualitas audit tidak hanya ditentukan oleh prosedur audit, tetapi juga oleh faktor individu auditor. Kompetensi, independensi, etika profesi, dan pengalaman auditor merupakan variabel fundamental yang dijelaskan oleh berbagai teori seperti Agency Theory dan Ethical Theory, yang menegaskan bahwa auditor membutuhkan keahlian, sikap independen, serta integritas kuat untuk menghasilkan audit yang andal (Boynton & Johnson, 2006; DeAngelo, 1981). Metode penelitian: Penelitian ini menggunakan pendekatan kuantitatif, sebagaimana dijelaskan oleh Sugiyono bahwa penelitian kuantitatif Hasil penelitian: Hasil penelitian membuktikan bahwa kompetensi, independensi, etika profesi, dan pengalaman auditor memiliki pengaruh positif dan signifikan terhadap kualitas audit pada Inspektorat Kota Medan. Oleh karena itu, peningkatan kapasitas sumber daya auditor menjadi kunci dalam mewujudkan tata kelola pemerintahan yang baik (good governance).
Analysis the Effectiveness of the Public Accounting Information System in the Sei Sikambing D Sub-District, Medan Marsaulina Sirait; Supraja, Galih; Rizkina, Miftha
Journal of Management, Economic, and Accounting Vol. 5 No. 2 (2026): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i2.1502

Abstract

The purpose of this study is to analyze the effectiveness of the Public Accounting Information System (PAIS) in Sei Sikambing D Sub-District, Medan using the DeLone & McLean Model. This research employs a descriptive qualitative method with data collection techniques through in-depth interviews, observations, and documentation involving three key informants consisting of the Sub-District Head as Budget User Authority (KPA), Assistant Expenditure Treasurer, and Financial Data Management Staff. The analysis was conducted based on six dimensions of information system effectiveness: system quality, information quality, service quality, intensity of use, user satisfaction, and net benefits. The research findings indicate that PAIS through the SIPD application has been effective in producing accurate and timely financial information with near-perfect accuracy rates and 100% reporting timeliness. However, system effectiveness is hampered by server infrastructure instability experiencing disruptions averaging twice per month with durations up to a full day, as well as limited training frequency conducted only once annually. Nevertheless, PAIS provides significant benefits in enhancing transparency through real-time access by central government, strengthening accountability with audit trail features, and improving operational efficiency through reporting process automation. Research implications suggest the need for increased server capacity, training intensification at least twice annually, and development of backup procedures to ensure operational continuity during system disruptions.
The Effects of Budget Transparency, Human Resource Quality, and Information Technology on Village Financial Management in All Villages of Batang Serangan District Langkat Regency Agustin, Khairani; Nasution, Dito Aditia Darma; Rizkina, Miftha
Journal of Research in Social Science and Humanities Vol 5, No 3 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.533

Abstract

This study aims to examine the influence of budget transparency, human resource quality, and information technology on village financial management in Batang Serangan District Langkat Regency. This study is a causal associative research using a quantitative approach. The sample in this study consisted of 62 village officials from 7 villages in Batang Serangan District. The data collection technique used a questionnaire measured with a Likert scale. This study used multiple linear regression analysis techniques with the help of IBM SPSS Statistics Version 31 software. The research results indicate that partially, budget transparency has a positive and significant effect on village financial management (significance value 0.0150.05). Human resource quality partially has a positive and significant effect on village financial management (significance value 0.009 0.05). Similarly, information technology partially has a positive and significant effect on village financial management (significance value 0.007 0.05) and becomes the most influential variable with an Adjusted R Square of 0.792 or 79.2%. Simultaneously, budget transparency, the quality of human resources, and information technology have a positive and significant effect on village financial management (significance value ,0010.05).
The Effect Of The Implementation Of Government Accounting Standards (Sap) Pp No. 71 Of 2010 On Financial Performance At The Bpkpd Of Binjai City Septiani, Asri; Siregar, Nancy Mayriski; Rizkina, Miftha
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11103

Abstract

This study aims to analyze the effect of implementing Government Accounting Standards (SAP) based on Government Regulation No. 71 of 2010 on the financial performance of the Regional Financial and Revenue Management Agency (BPKPD) of Binjai City. The implementation of accrual-based SAP is an effort by the government to improve accountability, transparency, and the quality of regional financial reporting. This study uses a quantitative approach with a survey method. The research data was obtained by distributing questionnaires to 57 employees of the BPKPD of Binjai City who were directly involved in regional financial management and reporting. The data analysis techniques used included data quality testing, classical assumption testing, simple linear regression analysis, t-test, and coefficient of determination with the help of the SPSS program. The results show that the implementation of Government Accounting Standards (SAP) PP No. 71 of 2010 has not had a significant effect on the financial performance of Binjai City BPKPD. Nevertheless, the implementation of SAP still has a positive relationship and serves as a guideline in preparing financial reports that are more orderly, systematic, and in accordance with the provisions of laws and regulations. This study is expected to provide practical contributions to local governments in their efforts to improve financial management and serve as a reference for further research in the field of public sector accounting.
Analysis Of The Effectiveness Of Regional Budget Management In Supporting Infrastructure Development In Deli Serdang Regency Adelia, Dina; Rizkina, Miftha; Sucipto, Tia Novira
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11113

Abstract

This study aims to analyze the effectiveness of regional expenditure budget management in supporting infrastructure development in Deli Serdang Regency. Infrastructure development is one of the main priorities of local governments in improving public services, accelerating economic growth, and promoting equitable development. The effectiveness of regional expenditure management is an important indicator of the success of local governments in allocating and realizing budgets in accordance with established plans. This study employs a descriptive quantitative approach using secondary data derived from the Budget Realization Report (LRA) and the Regional Revenue and Expenditure Budget (APBD) of Deli Serdang Regency. The research period focuses on recent fiscal years to examine trends and performance in regional expenditure management. The analytical techniques used include the analysis of regional expenditure effectiveness ratios, infrastructure expenditure growth analysis, and the contribution of capital expenditure to total regional expenditure. The results indicate that, in general, the management of the regional expenditure budget in Deli Serdang Regency has been relatively effective. However, several constraints remain, including the dominance of operational expenditure over capital expenditure and limited realization of infrastructure budgets in certain sectors. This study is expected to contribute to local governments as an evaluation reference and as a basis for formulating more effective budget management policies to support infrastructure development in Deli Serdang Regency.
The Effect of Local Government Expenditure and Economic Growth on the Poverty Rate in North Sumatra Province Ananda, Rania Rizqi; Rizkina, Miftha
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11234

Abstract

This study aims to analyze the effect of local government expenditure and economic growth on the poverty rate in North Sumatra Province during the 2020–2024 period. The data used were secondary data obtained from the Statistics Indonesia (BPS) of North Sumatra Province and the Directorate General of Fiscal Balance (DJPK). The analytical method applied was multiple linear regression. The results showed that partially, local government expenditure had a significant negative effect on the poverty rate, meaning that an increase in government expenditure could reduce poverty. Meanwhile, economic growth had no significant effect on the poverty rate. Simultaneously, both independent variables explained 89.7% of the variation in the poverty rate, while the remaining percentage was influenced by other factors outside the model. This study concludes that local government expenditure plays an important role in poverty alleviation in North Sumatra Province. Therefore, the government should improve budget allocation effectiveness in productive sectors and social programs.
Co-Authors Adelia, Dina Adiman, Sumardi Agustin, Khairani Aldira, Hasvia Sheila Ananda, Rania Rizqi Anjarwati, Wiwik DAYU, Wulan Dewi Maharani, Juana Dito Aditia Darma Nasution Franita, Riska Habiba, Habiba Harianty, Savanda Hendra Saputra Isnaini, Putri Junawan, Junawan Khairani, Dinda Lubis, Yunita Maharani, Juana Dewi Marsaulina Sirait Munte, Mestika Nasution, Muhammad Mandala Nur Aliah, Nur Panggabean, Ignasius Grendo K Pitria, Melani Pratama , Pani Gunawan Purba, Vebby Anggraeni Novita Sari Ramadani, Mutiara Santika, Icha Sasmita, Puteri Keshya Adisty Septiani, Asri Silalahi, Yesy Dinauli Siregar, Nancy Mayriski Sitorus, Atika Zuhra Situmeang, Febyola Crisanta Supraja, Galih Syahfitri, Adinda Tia Novira Sucipto usman, sumardi Wan Fachruddin Yoandika, Ridho