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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 Ekonomika Dan Bisnis EDUCTUM: Journal Research Jurnal Manajemen Dan Akuntansi Medan Jurnal Penelitian dan Pengabdian Masyarakat 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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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 4 (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).
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).
Sosialisasi Pentingnya Penentuan Harga Pokok Penjualan dan Pemeriksaan Keuangan Pada Umkm Kelurahan Sidomulyo, Kecamatan Stabat Aliah, Nur; Rizkina, Miftha; Sitorus, Atikah Zuhra
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/4khgxg27

Abstract

This community service activity aims to improve the understanding and ability of micro and small business owners in determining the cost of goods sold accurately and conducting basic financial audits to support business sustainability. This activity was carried out in the Sidomulyo sub-district, Stabat district, using socialization and interactive discussion methods. The participants were ten micro and small business owners engaged in various types of businesses. The results of the activity showed that most participants did not have adequate financial records. There was still a lack of accuracy in the use and grouping of accounts. Through this activity, participants gained a good understanding of the importance of determining the cost of goods sold and conducting financial audits as a basis for more measurable and sustainable business management. This activity is expected to encourage micro and small business owners to start implementing simple financial records consistently.
Co-Authors Adiman, Sumardi Agustin, Khairani Aldira, Hasvia Sheila 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 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 Silalahi, Yesy Dinauli Sitorus, Atika Zuhra Sitorus, Atikah Zuhra Situmeang, Febyola Crisanta Syahfitri, Adinda usman, sumardi Wan Fachruddin Yoandika, Ridho