Article Per Year (5 Year)
p-Index From 2021 - 2026
2.644
P-Index
This Author published in this journals
All Journal JAKPI Jurnal Teknologi Pendidikan LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal JCRS (Journal of Community Research and Service) Jurnal Review Pendidikan dan Pengajaran (JRPP) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi dan Keuangan Jurnal Paedagogy Jurnal Pengabdian kepada Masyarakat Nusantara JURNAL PENDIDIKAN SAINS SOSIAL DAN AGAMA Jurnal Abdimas Ilmiah Citra Bakti (JAICB) JURNAL TUNAS PENDIDIKAN International Conference on Sciences Development and Technology Journal Accounting International Mount Hope Jurnal VARIDIKA
Rini Herliani
State University Of Medan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Other

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 Documents
Search

 1   2   3 
PEMANFAATAN APLIKASI SIAPIK DAN PENYULUHAN PAJAK DALAM MENINGKATKAN EFISIENSI KEUANGAN UMKM JAMU TRADISIONAL KARO Sibarani, Choms Gary Ganda Tua; Herliani, Rini; Nurwendari, Weny; Purba, Erny Luxy; Nurhayani, Ulfa; Sitompul, Andreas Jones R; Muhammad, Fadil; Pane , Miftah Kharidah
Jurnal Abdimas Ilmiah Citra Bakti Vol. 6 No. 1 (2025)
Publisher : STKIP Citra Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38048/jailcb.v6i1.4694

Abstract

Permasalahan mitra dalam UMKM Jamu Tradisional Karo di Medan Tuntungan adalah kurangnya efisiensi dalam pencatatan keuangan serta minimnya pemahaman mengenai perpajakan. Proses pencatatan keuangan masih dilakukan secara manual, yang sering kali menyebabkan kesalahan dalam laporan keuangan dan kesulitan dalam pelaporan pajak. Selain itu, keterbatasan pengetahuan mengenai kewajiban perpajakan membuat mitra rentan terhadap kesalahan dalam kepatuhan pajak. Tujuan kegiatan ini adalah untuk meningkatkan efisiensi pencatatan keuangan dan kepatuhan perpajakan melalui pemanfaatan aplikasi SIAPIK dan penyuluhan perpajakan kepada UMKM Jamu Tradisional Karo. Mitra kegiatan adalah Ibu Riahta Sembiring, pemilik UMKM Jamu Karo, serta karyawan dan pemangku kepentingan di sektor usaha jamu tradisional di Kecamatan Medan Tuntungan, Medan. Metode pengabdian yang digunakan adalah pendekatan kualitatif dengan studi kasus yang mencakup observasi, wawancara, pelatihan, pendampingan, dan evaluasi.  Hasil kegiatan menunjukkan bahwa implementasi aplikasi SIAPIK mampu meningkatkan efisiensi pencatatan keuangan UMKM. Mitra melaporkan kemudahan dalam mengklasifikasikan transaksi, menyusun laporan keuangan sederhana, serta mengidentifikasi pengeluaran dan pendapatan dengan lebih akurat. Selain itu, hasil evaluasi menunjukkan bahwa kesadaran dan pemahaman mitra mengenai kewajiban pajak meningkat, dengan skor pemahaman perpajakan meningkat rata-rata 1,3 poin setelah pelatihan. Kesimpulan dari kegiatan ini adalah bahwa pemanfaatan aplikasi SIAPIK dan penyuluhan perpajakan berperan penting dalam meningkatkan efisiensi keuangan dan kepatuhan perpajakan UMKM Jamu Karo. Keberhasilan program ini menunjukkan bahwa digitalisasi keuangan dan edukasi pajak dapat membantu UMKM tradisional dalam meningkatkan keberlanjutan bisnis mereka.
PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR KONSUMEN PRIMER YANG TERDAFTAR DI BEI TAHUN 2021 - 2024 Willington, Karine Claudia; Purnasari, Nina; Handayani; Herliani, Rini
Journal Accounting International Mount Hope Vol. 3 No. 3 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i3.789

Abstract

This study was conducted to analyze the impact of profitability, liquidity, solvency, and managerial ownership on firm value in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX). A quantitative approach was employed, with the population comprising consumer goods manufacturing companies listed on the IDX during the 2021–2024 period. The sample consisted of 38 companies, each observed over four financial reporting periods, resulting in a total of 152 data points. The sample was selected using a purposive sampling technique based on predetermined criteria to ensure relevance and consistency with the research objectives. Data collection was carried out through questionnaires and documentation studies, allowing for a comprehensive understanding of financial and ownership structures within the companies.The data were analyzed using multiple linear regression, including classical assumption tests such as normality, multicollinearity, and heteroscedasticity, as well as hypothesis testing, all processed using SPSS software. The findings indicate that, partially, profitability and liquidity have a positive and significant influence on firm value. However, solvency and managerial ownership do not have a significant partial effect. The simultaneous F-test revealed that all independent variables—profitability, liquidity, solvency, and managerial ownership—jointly influence the dependent variable, namely firm value. This research contributes to a deeper understanding of the financial and ownership determinants of firm value and provides insights for investors, policymakers, and company management in the primary consumer goods sector
PENGARUH PERILAKU BELAJAR TERHADAP PEMAHAMAN AKUNTANSI SISWA SMKS BUDI AGUNG MEDAN DENGAN MOTIVASI BELAJAR SEBAGAI VARIABEL INTERVENING Ms, Ade Novika Husna; Herliani, Rini; Darma, Jufri; Thohiri, Roza; Sibarani, Choms Gary Ganda Tua
Jurnal Teknologi Pendidikan (JTP) Vol. 18 No. 1 (2025): April - Jurnal Teknologi Pendidikan
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jtp.v18i1.65301

Abstract

Penelitian ini bertujuan untuk memahami pengaruh perilaku belajar terhadap pemahaman akuntansi siswa dengan motivasi belajar sebagai variabel intervening. Hasil penelitian ini dilakukan di SMKS Budi Agung Medan, dengan populasi yang terdiri dari semua siswa jurusan akuntansi, sehingga totalnya 120 siswa. Sampiel daliam peneliitian ini diperoleh melalui penerapan tieknik simiple ranidom sampiling, dengani jumlah sampiel yaing telah ditentukan sesuai kebutuhan penelitian sebesar 85 responden. Data dikumpulkan memakai angket, dan analisis menggunakan software SmartPLS. Proses analisis meliputi uji PLS Algoritma, PLS Bootstrapping dan pengujian hipotesis melalui nilai P-Value, dengan batas signifikansi ditetapkan pada tingkat < 0,05. Hasil analisis menunjukkan bahwa nilai Average Variance Extracted (AVE) berada di atas 0,5, dan seluruh indikator memiliki nilai outer loading di atas 0,7, yang menandakan validitas konvergen terpenuhi. Berdasarkan data perhitungan, hipotesis pertama yang menguji pengaruh perilaku belajar terhadap pemahaman akuntansi yaitu 0.382 dan P-Values yaitu 0.009 < 0.05, artinya memiliki pengaruh yang signifikan. Untuk hipotesis kedua yaitu perilaku belajar terhadap motivasi belajar adalah 0.834 dan P-Values yaitu 0.000 < 0.05, artinya memiliki pengaruh yang signifikan. Hipotesis ketiga yaitu motivasi belajar terhadap pemahaman akuntansi adalah 0.323 dan P-Values yaitu 0.029 < 0.05, artinya memiliki pengaruh yang signifikan. Kemudian untuk hipotesis keempat yaitu perilaku belajar terhadap pemahaman akuntansi melalui motivasi belajar adalah 0.270 dan P-Values yaitu 0.032 < 0.05, artinya memiliki pengaruh yang signifikan.
Development of Augmented Reality-Based Financial Management Learning Module to Enhance Student Engagement Silalahi, Sondang Aida; Haryadi, Haryadi; Nurwendari, Weny; Herliani, Rini; Sitompul, Haryani Pratiwi
Jurnal Paedagogy Vol 12, No 3 (2025): July : IN PROGRESS
Publisher : Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jp.v12i3.15447

Abstract

This research aims to develop a valid, practical, and effective Financial Management learning module that incorporates Augmented Reality to enhance student engagement and improve comprehension. The study follows the 4D development model, which includes defining, designing, developing, and disseminating stages. The subjects were students from the 2021/2022 cohort of the Accounting Education Study Program at Universitas Negeri Medan who enrolled in the Financial Management course. Data collection involved expert validation surveys, user trials, and analysis of students' learning outcomes. Qualitative and quantitative analysis were used to evaluate the validity, practicality, and effectiveness of the module. Findings show that media and content experts highly rated the module, giving it strong validity and practicality scores. The module was also effective in enhancing students' understanding of financial management, as evidenced by significant improvements in t-test results. This Augmented Reality-based module is a highly innovative and effective learning resource for higher education.
The Effect of Learning Anxiety and Procrastination on Students' Accounting Learning Outcomes in Class X Sitinjak, Meysie Tasya Ardella; Hanu, La; Darma, Jufri; Sridewi, Tuti; Herliani, Rini
Jurnal Pendidikan, Sains Sosial, dan Agama Vol. 10 No. 1 (2024): Jurnal Pendidikan, Sains Sosial, dan Agama
Publisher : STABN RADEN WIJAYA WONOGIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53565/pssa.v10i1.1984

Abstract

The issue addressed in this research is the low learning outcomes in accounting, specifically in the subject of general journals, among Class X students at SMKN 1 Medan. The purpose of this study is to determine the effect of learning anxiety on the accounting learning outcomes of Class X students at SMKN 1 Medan, and to assess the impact of procrastination on the same outcomes. This research was conducted at SMKN 1 Medan. The population of this study consists of all Class X AKL students at SMKN 1 Medan, totaling 142 individuals. The sampling technique employed was simple random sampling, re-sulting in a sample size of 105 respondents. Data collection was performed using a questionnaire with a Likert scale. The data were analyzed using Partial Least Square (PLS) analysis with the assistance of SmartPLS software. The tests conducted included PLS Algorithm, Bootstrapping, and hypothesis testing using p-value with a significance level of less than 0.05. The analysis results indicate that all outer loading values are above 0.6 and the Average Variance Extracted (AVE) is above 0.5, demonstrating that construct validity is met. Based on hypothesis testing, learning anxiety has a significant effect on students' learning outcomes, with a p-value of 0.029 (< 0.05), thus the hypothesis is accepted. Similarly, pro-crastination significantly affects students' learning outcomes with a p-value of 0.000 (< 0.05), leading to the acceptance of this hypothesis as well. Therefore, it can be concluded that both learning anxiety and procrastination negatively influence the learning outcomes of Class X students at SMKN 1 Medan
Does Learning Behavior Moderate the Influence of Emotional Intelligence and Spiritual Intelligence on Vocational Accounting Students? Br Sinuhaji, Yuli Anastasya; Zainal, Andri; Darma, Jufri; Herliani, Rini; Ganda Tua Sibarani, Choms Gary
Jurnal VARIDIKA Volume 36 No 2, December 2024
Publisher : Faculty of Teacher Training and Education, Universitas Muhammadiyah Surakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/varidika.v36i2.5906

Abstract

Inadequate comprehension of accounting among students in class X who specialize in accounting at a vocational school in Medan is the primary concern of this investigation. The objective of this investigation is to ascertain the influence of emotional intelligence on the understanding of accounting. (2). The influence of spiritual intelligence on the understanding of accountancy. (3). The influence of spiritual intelligence and emotional intelligence on the understanding of accountancy. (4). Is the relationship between emotional intelligence and accounting comprehension moderated by learning behavior? (5). Is the relationship between spiritual intelligence and accounting comprehension moderated by learning behavior? This investigation is retrospective. The population for this study consisted of all 140 students enrolled in the Vocational Accounting program in class X. The research included a sample of 140 students, and the sampling approach used was complete sampling. The information was gathered using research interviews and accounting exam queries. The research questionnaire underwent initial testing to assess its validity and reliability. However, the accounting comprehension test questions were not subjected to such testing as they were derived from a multiple-choice test found in a school textbook with a legitimate ISBN. Subsequently, the data underwent processing utilizing the SPSS version 25 software. The research findings indicated that Emotional Intelligence and Spiritual Intelligence had a favorable and substantial impact on Accounting Understanding, with the influence being controlled by Learning Behaviour.
Pendampingan Peningkatan Usaha Jamu Tradisional Karo Dengan Inovasi Mesin Penggiling TTG Rempah Jamu di Kecamatan Medan Tuntungan Herliani, Rini; Situmorang, Hasianna Nopina; Silalahi, Sondang Aida; Nurwendari, Weny; Sitompul, Haryani Pratiwi; Tua Sibarani, Choms Gary Ganda
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 3 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi Mei- Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i3.3840

Abstract

Adapun tujuan utama dan paling penting dari kegiatan pengabdian masyarakat ini adalah menyelesaikan permasalahan aspek produksi dan mekanisasi yang tengah dihadapi mitra usaha minyak karo rajawali handmade. Adapun 4 (empat) aspek permasalahan utama yakni Permasalahan yang ditemukan pada mitra adalah: 1) Penggilingan Rempah Jamu Tradisional karo masih konvensional dengan blender, 2) Kemasan Jamu tradisional karo yang kurang menarik 3) belum adanya laporan pajak atas UMKM yang dilakukan, 4) belum adanya catatan keuangan secara rinci; Tempat dilaksanakan kegiatan pengabdian masyarakat ini dilakukan di kecamatan Medan Tuntungan, Kota Medan. Adapun Metode yang digunakan dalam kegiatan ini berupa ceramah keuangan, praktik dan pendampingan penggunaan mesin dan Teknik desain kemasan tawar karo, Pelatihan dan penyuluhan kegiatan pengabdian ini dilakukan di toko usaha mitra, yaitu toko rajawali handmade, Adapun hasil dari pelaksanaan pengabdian ini mitra telah dapat meningkatkan efektivitas, efisiensi dan ekonomisasi dalam produk jamu, rempah dan tawar karonya; pada kegiatan ini telah diserahkan sebanyak 1 (satu) unit mesin TTG penggiling jamu dan tawar karo berkapasitas 8 pk, 100 eksemplar desain kemasan cara pembuatannya dan kebutuhan perawatan mesin giling berupa oli mesin TTG sebanyak 2 (dua) buah.
Pengaruh Leverage, Pertumbuhan Penjualan, Struktur Modal, Dan Arus Kas Bebas Terhadap Manajemen Laba Nasution, Ade Meilany; Purnasari, Nina; Sianturi, Yuni Dameriani; Herliani, Rini
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3232

Abstract

This study aims to analyze the effect of leverage, sales growth, capital structure and free cash flow on earnings management in food and beverage sub-sector manufacturing companies listed on the IDX in 2019-2022. This study used 52 samples which were processed using spss. The test results explain that leverage, sales growth, free cash flow and capital structure simultaneously affect earnings management in manufacturing companies listed on the IDX for the 2019-2022 period. leverage and capital structure have a significant effect on earnings management in manufacturing companies listed on the IDX for the 2019-2022 period. While sales growth and free cash flow have no effect on earnings management in manufacturing companies listed on the IDX for the 2019-2022 period.
Pemanfaatan Media Pembelajaran Akuntansi Berbasis Game Edukasi Nurwendary, Weny; Sriwedari, Tuti; Herliani, Rini
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol. 11 No. 1 (2023): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v11i1.48013

Abstract

Penelitian ini adalah sebuah penelitian eksperimen semu atau quasi eksperimen yang bertujuan untuk mengevaluasi dampak penggunaan media pembelajaran Game Kahoot terhadap hasil belajar mahasiswa Pogram Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Medan angkatan 2022/2023 pada materi jurnal umum. Penelitian ini menggunakan desain penelitian Pretest dan Posttest Control Group Design, dengan media Game Kahoot sebagai variabel bebas dan hasil belajar mahasiswa sebagai variabel terikat. Populasi penelitian terdiri dari seluruh mahasiswa Pogram Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Medan angkatan 2022/2023 yang terdiri dari 2 kelas dengan total 63 mahasiswa. Sampel penelitian menggunakan teknik sensus populasi dimana seluruh populasi dijadikan sampel penelitian. Data yang dikumpulkan dianalisis menggunakan metode statistik deskriptif dan statistik inferensial.Hasil analisis statistik deskriptif menunjukkan bahwa kelas yang menggunakan media pembelajaran Game Kahoot memiliki nilai rata-rata pretest sebesar 49,094 dan posttest sebesar 72,781, sedangkan kelas yang menggunakan metode ceramah memiliki nilai rata-rata pretest sebesar 43,35 dan posttest sebesar 70,387. Hasil uji statistik inferensial dengan Independent Samples T-Test menunjukkan nilai signifikansi untuk pretest dan posttest sebesar p = 0,014, yang lebih kecil dari α = 0,05. Hal ini menunjukkan bahwa hipotesis nol (H0) ditolak dan hipotesis alternatif (H1) diterima. Dengan demikian, dapat disimpulkan bahwa pemanfaatan media pembelajaran Akuntansi berbasis game edukasi dengan Kahoot memiliki pengaruh yang signifikan terhadap hasil belajar mahasiswa Pogram Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Medan angkatan 2022/2023 pada materi jurnal umum.Kata Kunci: Media pembelajaran Game Kahoot, Hasil belajar
Development of Augmented Reality-Based Financial Management Learning Module to Enhance Student Engagement Silalahi, Sondang Aida; Haryadi, Haryadi; Nurwendari, Weny; Herliani, Rini; Sitompul, Haryani Pratiwi
Jurnal Paedagogy Vol. 12 No. 3 (2025): July
Publisher : Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jp.v12i3.15447

Abstract

This research aims to develop a valid, practical, and effective Financial Management learning module that incorporates Augmented Reality to enhance student engagement and improve comprehension. The study follows the 4D development model, which includes defining, designing, developing, and disseminating stages. The subjects were students from the 2021/2022 cohort of the Accounting Education Study Program at Universitas Negeri Medan who enrolled in the Financial Management course. Data collection involved expert validation surveys, user trials, and analysis of students' learning outcomes. Qualitative and quantitative analysis were used to evaluate the validity, practicality, and effectiveness of the module. Findings show that media and content experts highly rated the module, giving it strong validity and practicality scores. The module was also effective in enhancing students' understanding of financial management, as evidenced by significant improvements in t-test results. This Augmented Reality-based module is a highly innovative and effective learning resource for higher education.
Co-Authors , Miftah El Fikri Akmal Huda Nasution, Akmal Huda Andri Zainal Anggi Angel Christine Nainggolan Azis, Adek Cerah Kurnia Br Sinuhaji, Yuli Anastasya Dede Ruslan Dwi Nur Indah Sari, Dwi Nur Indah Ganda Tua Sibarani, Choms Gary Gary Ganda Tua Sibarani, Choms HANDAYANI Hanu, La Haryadi - Haryadi, Haryadi Jufri Darma Malau, Marshanda Cristina Sari Ms, Ade Novika Husna Muhammad Nasir Muhammad, Fadil Nasution, Ade Meilany Nina Purnasari Nurhayani, Ulfa Nurwendari, Weny Nurwendary, Weny Pane , Miftah Kharidah Purba, Erni Luxy Purba, Erny Luxy Purnasari, Nina Roli Arif Sianturi Rony, Zahara Tussoleha Sianturi, Yuni Dameriani Sibarani, Choms Gary Ganda Tua Simanjuntak, Novi Catarina Sinaga, Sesdian Dwi Sitinjak, Meysie Tasya Ardella Sitompu, Haryani Pratiwi Sitompul, Andreas Jones R Sitompul, Haryani Pratiwi Situmorang, Hasianna Nopina Sondang Aida Silalahi Sridewi, Tuti Sriwedari, Tuti Tarigan, Srimonika Wulandari Thohiri, Roza Tua Sibarani, Choms Gary Ganda Willington, Karine Claudia