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Wirananda, Henny Andriyani
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Pelatihan Optimalisasi Sumber Daya Manusia Melalui Pelatihan Manajemen Terkini Bank Wakaf Mikro (BWM) Pesantren Mawaridusaalam Desa Tumpatan Kecamatan Batang Kuis Deli Serdang Sumatera Utara Safina, Wan Dian; Wirananda, Henny Andriyani; Yuliana, Yayuk
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 1 (2025): Amaliah Jurnal: Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v9i1.4523

Abstract

Kegiatan PKM ini dilaksanakan sebagai tugas Tri Darma Perguruan Tinggi yaitu Pengabdian Kepada Masyarakat yang sekaligus merupakan bagian dari tugas pelaksanaan dosen. Kegiatan PKM ini dilaksanakan untuk membantu pengembangan mewirausahakan birokarasi pada Guru Smp Swasta Bakti II. tujuan diadakannya PKM ini untuk memberikan penyuluhan kepada pihak Lembaga keuangan dan para guru dipesantren Mawaridusaalam untuk mengoptimalkan SDM melalui kegiatan pelatihan manajemen terkini Bank Wakaf Mikro (BWM) agar memudahkan pihak Lembaga keuangan dan Pesantren untuk berkembang kearah yang lebih baik lagi. Permasalahan yang sering terjadi dimana para staff dan guru kurang memahami cara mengoptimalkan manajemen terkini sehingga menghasilkan kinerja yang baik bagi Lembaga keuangan maupun pesantren. Dengan terciptanya SDM yang baik maka memudahkan para guru untuk mandiri dan lebih mengembangkan kemampuannya secara optimal untuk mendukung kemajuan sekolah maupun Lembaga keuangan. Maka disini staff dan Guru sebagai mitra dan media pembelajaran siswa/i pesantren mawaridusaalam untuk mengajarkan kreativitas siswa sejak dini. Metode pendekatan yang ditawarkan untuk menyelesaikan masalah ini adalah dengan metode ceramah dan metode diskusi kepada para guru dan pihak sekolah. Hasil yang telah dilakukan dalam Program Kemitraan Masyarakat (PKM) ini diantaranya adalah memberikan pemahaman mengenai optimalisasi sumber daya manusia melalui pelatihan manajemen terkini bank wakaf mikro (bwm) pesantren mawaridusaalam desa tumpatan kecamatan batang kuis deli serdang sumatera utara. Kata kunci: Bank, Wakaf, Mikro
Inovasi Layanan Perbankan dan Pemasaran Tabungan di Bank Sumut: Studi Kasus Bank Sumut KCP Marindal Pratiwi, Devi; Lubis, Yudi Harianto; Wirananda, Henny Andriyani; Jayusman, Sri Fitria; Handayani, Julia
Jurnal Pengabdian West Science Vol 4 No 06 (2025): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v4i06.2346

Abstract

Pengabdian masyarakat ini bertujuan untuk mendesiminasikan hasil temuan lapangan mengenai inovasi layanan perbankan dan strategi pemasaran tabungan yang diterapkan oleh Bank Sumut KCP Marindal dalam meningkatkan literasi dan iklusi keuangan masyarakat sekitar. Kegiatan ini dilakukan melalui pendekatan partisipatif dan edukatif dengan melibatkan pihak Bank Sumut dan komunitas lokal. Strategi yang disosialisasikan mencakup penerapan marketing mix 7P, penggunaan teknoligi digital serta edukasi produk tabungan syariah. Hasil kegiatan menunjukkan adanya peningkatan pemahaman masyarakat terhadap fitur-fitur digital dan produk tabungan, serta munculnya minat baru terhadap layanan berbasis syariah. Kegiatan ini diharapkan mampu memperkuat posisi Bank Sumut di tengah masyarakat serta mendorong inklusi keuangan di wilayah Marindal.
Kompetensi Sumber Daya Manusia Pengaruhnya Pada Efektivitas Kerja Karyawan Wirananda, Henny Andriyani; Malik, Abdul; Munawaroh, Wilda Sri
Movere Journal Vol. 5 No. 02 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v5i02.360

Abstract

Abstrak: Sumber daya manusia merupakan sumber daya terpenting dalam menjalankan suatu organisasi maupun perusahaan karena sumber daya manusia merupakan penggeraknya. Penelitian ini bertujuan untuk mengetahui cara pengelolaan sumberdaya manusia dalam meningkatkan kinerja perusahaan. Penelitian ini bersifat deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa Pengelolaan sumber daya manusia dalam meningkatan Kinerja perusahaan berada pada kuadran II (strategi Diversifikasi). Situasi pada peningkatan ini adalah situasi II merupakan situasi pemerintah harus mengubah strategi yang sebelumnya, dikarenakan peningkatan penerimaan pajak tersebut mengahadapi berbagai ancaman namun pemerintah masih memiliki kekuatan dari segi internal. Fokus strategi yaitu melakukan tindakan menggunakan kekuatan untuk memanfaatkan peluang jangka panjang dengan cara strategi diversifikasi penduduk dan penyuluhan kepada masyarkat. Startegi ST bertujuan untuk menggunakan kekuatan yang dimiliki pemerintah untuk mengatasi ancaman.
Peranan Kompetensi Auditor Memoderasi Pengalaman Kerja Dan Independensi Auditor Terhadap Kualitas Audit Pada KAP Medan Azwar, Khairul; Wirananda, Henny Andriyani; Susanti, Elly; Ervina, Nelly
Movere Journal Vol. 5 No. 02 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v5i02.384

Abstract

The purpose of this study is to find out and analyze whether the auditor's competence is able to moderate the auditor's experience and auditor's independence on audit quality at KAP Medan. The type of research used is quantitative using primary data. The population in this study was auditors from KAP Drs. Katio &; Rekan, KAP Drs Syamsul Bahri, MM, Ak &; Rekan, KAP Fachrudin & Mahyuddin, and KAP Johannes Juara &; Rekan as many as 30 people. The sample in this study is a saturated sample, that is, all members of the population will be used as samples. F test results show that work experience and auditor independence have a positive and significant effect on audit quality. The results showed that audit experience had a positive and significant effect on audit quality. This means that the more experience and knowledge the auditor has, the more relevant and reliable audit quality will result. Audit independence has a positive and insignificant effect on audit quality. This means that the auditor has a weak independent mental attitude and loss of auditor independence because the auditor has a tendency to satisfy his clients and is afraid of losing his clients as well as financial interests and business relationships with clients. The study also found that auditor competence was unable to moderate work experience and auditor independence on audit quality.
Pengaruh Pemberian Kompensasi Terhadap Prestasi Karyawan: (Studi pada PT Telekomunikasi Indonesia.Tbk. Cabang Langkat) Safina, Wan Dian; Wirananda, Henny Andriyani
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.v19i2.3779

Abstract

Competence of human resources in this study through communication and group collaboration factors that affect the effectiveness of employees at PT. Telkom Indonesia Regional I Sumatra. The data analysis technique used is descriptive and quantitative analysis. The results showed that the Communication and Group Cooperation which had an influence on Employee Work Effectiveness by 77.0% were categorized as very strong. So it can be denied that in measuring the competence of human resources through communication and group factors has a positive and significant influence in supporting the work strength of employees in the company.
ANALISIS SISTEM INFORMASI PENERIMAAN DANPENGELUARAN KAS UNTUK MENINGKATKAN PENGENDALIAN INTERNAL PADA PT. SOCFIN INDONESIA KEBUN MATAPAO KECAMATAN TELUK MENGKUDU KABUPATEN SERDANG BEDAGAI Fahma, Jerniati; Wirananda, Henny Andriyani
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.v19i2.3929

Abstract

The accounting information system is one of the means for management in carrying out internal controls related to cash receipts and disbursements so that the implementation can run according to the plans and objectives that have been set. The purpose of this study was to determine the internal control of cash and accounting information systems used in controlling the company's cash. The method used in this study is a qualitative description method. The results of this study indicate that the information system of PT. Socfin Indonesia Kebun Mata Pao for receipts and disbursements of cash already meets the elements of internal control.
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.
PENGARUH PEMAHAMAN PERPAJAKAN, KESADARAN WAJIB PAJAK DAN PENURUNAN TARIF PAJAK PP NO 23 TAHUN 2018 TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS UMKM MAKANAN DAN MINUMAN DI LUBUK PAKAM) Wulandari, Riska; Jayusman, Sri Fitria; Wibowo, Muhammad Rizaldy; Wirananda, Henny Andriyani
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.v5i1.7301

Abstract

This study aims to analyze the influence of tax understanding, taxpayer awareness, and tax rate reductions based on Government Regulation No. 23 of 2018 on taxpayer compliance of MSMEs in the food and beverage sector in Lubuk Pakam. The research method used is a quantitative approach with data collection techniques through questionnaires. The research sample consisted of 70 respondents who were MSMEs in the food and beverage sector in Lubuk Pakam. Data analysis was conducted using multiple linear regression analysis with SPSS software, including validity tests, reliability tests, classical assumption tests, and hypothesis tests (t-test, F-test, and coefficient of determination). The results show that tax understanding, taxpayer awareness, and tax rate reductions based on Government Regulation No. 23 of 2018 have a positive and significant effect on taxpayer compliance. These findings indicate that increasing tax understanding and taxpayer awareness, as well as the implementation of tax rate reduction policies, can encourage taxpayer compliance levels of MSMEs in the food and beverage sector in Lubuk Pakam. This study provides encouragement for the tax authorities to continue improving tax education and optimizing the implementation of tax rate policies that support MSME growth.
Pengaruh Pengetahuan Perpajakan dan Lingkungan terhadap Kepatuhan WPOP KPP Pratama Medan Timur Br Hutagalung, Camelya Adelyani; Dison Silalahi, Alistraja; Wardany, Sri; Wirananda, Henny Andriyani
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.v5i1.7474

Abstract

This study aims to determine and analyze the influence of tax and environmental knowledge on individual taxpayer compliance registered at the East Medan Pratama Tax Office (KPP Pratama). This study used a quantitative approach. The sample size was 100 individual taxpayers at the East Medan Pratama Tax Office. The data source used in this study was primary data. The data collection technique used a questionnaire. The data were analyzed using multiple linear regression with the help of SPSS version 25. The results show that tax knowledge has a positive and significant effect on taxpayer compliance. The environment also has a positive and significant effect on taxpayer compliance. Simultaneously, tax and environmental knowledge significantly influenced individual taxpayer compliance, contributing 50.4%. This study concludes that increasing tax knowledge and a supportive environment are crucial to encouraging individual taxpayer compliance. Therefore, it is recommended that the tax authorities strengthen education and outreach programs and encourage the role of the environment in fostering a culture of tax compliance.
Co-Authors Abdul Malik Aldiansyah, Ferdy Br Hutagalung, Camelya Adelyani Dian Safina, Wan Dison Silalahi, Alistraja Elly Susanti Fahma, Jerniati Handayani, Julia Harahap, Wilda Sri Munawaroh Harahap, Yolla Sarah Ananda Hasibuan, Melisa Zuriani Khairul Azwar Lubis, Yudi Harianto Munawaroh, Wilda Sri Nelly Ervina NIA WATI NIKE AGUSTINA Nurmala Dewi, Nurmala Ovami, Debbi Chyntia Pratiwi, Devi Rambe, Mellissa Rina Sari Riska Wulandari, Riska Safina, Wan Dian Septiana, Asni Shita Tiara Silalahi, Alistraja Dison Sri Fitria Jayusman Sri Hayati, Sri Suhaila Husna Samosir Trianto, M. Bayu Wardany, Sri Wibowo, Muhammad Rizaldy Wijaya, Azhari