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All Journal Jurnal Akuntansi dan Perpajakan Jurnal Mirai Management Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Penentuan harga obligasi dan teori tingkat bunga JUMAN Tools (Jurnal Manajemen Tools) International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Aghniya: Jurnal Ekonomi Islam Journal Economy And Currency Study (JECS) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Movere Journal Al-Buhuts (e-journal) SMBJ: Strategic Management Business Journal Smart Society: Community Service and Empowerment Journal International Journal Of Economics Social And Technology Worksheet : Jurnal Akuntansi International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Pengabdian West Science Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Jurnal Ilmu Hukum dan Keadilan Journal Liaison Academia and Society
Wirananda, Henny Andriyani
Universitas Muslim Nusantara Al-Washliyah
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Analysis of The Impact of Responsibility Accounting on Production Cost Control Wirananda, Henny Andriyani; Harahap, Wilda Sri Munawaroh
International Journal Of Economics Social And Technology (IJEST) Vol. 3 No. 4 (2024): December 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v3i4.128

Abstract

This study was written to determine the effect of responsibility accounting on controlling production costs at PT. Medan Grand Mopoli. The research method used in this research is descriptive qualitative. As for the subject of this research was conducted at PT. Mopoli. The object of this research is the production cost report of PT. Grand Mopoli. Data collection techniques in this study were using observation techniques, documentation techniques and interview techniques. In this case the research uses descriptive analysis techniques. The results of the study show that responsible accounting has not been implemented properly because it is seen from the cost of technology and every year it experiences losses (unfavorable) or the realization is higher than the budget
Comparative Analysis Of Financial Performance In Banking Companies During Covid-19 Ningsih, Rahmawati Rahayu; Wirananda , Henny Andriyani
International Journal Of Economics Social And Technology (IJEST) Vol. 3 No. 4 (2024): December 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v1i3.141

Abstract

The purpose of this study is to ascertain and evaluate whether there are any appreciable variations in ROA, ROE, CAR, and NPL at the Indonesian state bank (BNI) and Bank Sumut over the course of COVID-19. Research of this kind is quantitative. Financial statements in the form of balance sheets at the State Bank of Indonesia (BNI) and Bank of North Sumatra for the four years from 2018 to 2021 served as the research instrument utilized to collect data. The annual financial statements of the Bank of North Sumatra and the Indonesian state bank (BNI) served as the study's population. The census method is the sampling approach employed (total sampling). The independent sample t-test was the method of data analysis applied. In contrast to the ROA and NPL variables, which show a significant difference in financial performance between Bank Negara Indonesia (BNI) and Bank Sumut, the results of the analysis using the independent sample t-test on the CAR and ROE variables show no significant difference in financial performance between Bank Negara Indonesia (BNI) and Bank Sumut.
Peran Pemerintah Dalam Meningkatkan Minat Baca Melalui Titik Baca Digital (TIBA DI SUMUT) di Dinas Perpustakaan dan Arsip Provinsi Sumatera Utara Septiana, Asni; Rambe, Mellissa; Trianto, M. Bayu; Wijaya, Azhari; Jayusman, Sri Fitria; Wirananda, Henny Andriyani; Hasibuan, Melisa Zuriani
Jurnal Pengabdian West Science Vol 4 No 03 (2025): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v4i03.2070

Abstract

Perpustakaan sebagai lembaga literasi berperan penting dalam memberikan layanan informasi dan edukasi kepada masyarakat. Salah satu bentuk inovasi yang dilakukan oleh Dinas Perpustakaan dan Arsip Provinsi Sumatera Utara adalah menghadirkan Titik Baca Digital (TIBA DI SUMUT), yaitu fasilitas baca berbasis digital yang memanfaatkan teknologi untuk memberikan akses yang lebih luas terhadap sumber-sumber bacaan. Keberadaan TIBA DI SUMUT ini bertujuan untuk memberikan kemudahan bagi masyarakat dalam mengakses berbagai bahan bacaan berbasis teknologi digital, termasuk e-book dan sumber informasi daring. Berdasarkan hasil observasi tim pengabdian, permasalahan yang muncul di masyarakat saat ini adalah masih rendahnya minat baca, kurangnya pemahaman masyarakat terkait akses literasi digital, serta belum optimalnya pemanfaatan fasilitas TIBA DI SUMUT. Solusi yang ditawarkan melalui kegiatan pengabdian ini adalah melakukan sosialisasi, edukasi, dan pendampingan langsung terkait pemanfaatan Titik Baca Digital kepada masyarakat, khususnya kepada pelajar, mahasiswa, dan masyarakat umum yang berkunjung ke Dinas Perpustakaan dan Arsip Provinsi Sumatera Utara. Kegiatan ini bertujuan memberikan pemahaman tentang pentingnya literasi digital serta mendorong partisipasi aktif masyarakat dalam memanfaatkan fasilitas digital tersebut guna meningkatkan minat baca dan budaya literasi di Sumatera Utara. Kegiatan pengabdian ini juga merupakan bentuk hilirisasi dari hasil penelitian terkait peran pemerintah dalam pengembangan fasilitas literasi digital. Dari hasil observasi langsung, diketahui bahwa sekitar 80% peserta merasa antusias dan merasakan manfaat positif dari adanya sosialisasi dan pendampingan ini karena mereka mendapatkan wawasan baru tentang pentingnya akses literasi berbasis teknologi.
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.
Co-Authors Abdul Malik Adinda Chairatunnisa Afni Amelia Aisyah Putri Aldiansyah, Ferdy Alistraja D Silalahi Alistraja Dison Silalahi Amy Badriyah Siregar Annisa Riski Permata Sari Ardhansyah Putra Hrp Arifah Zahirani Armida Siregar Astuti Atika Farandina Rangkuti Br Hutagalung, Camelya Adelyani Dea Laila Puspita Desi Enjel Hasibuan Dewi Nurmala Dewi Sri Wahyuni Dhea Rahmadani Purba Elly Susanti Fadhila Syafitri Fahma, Jerniati Fany Harlianti Fifi Hayrani Siregar Hallisa Amalliya Handayani, Julia Harahap, M. Guffar Hasibuan, Melisa Zuriani Indah Mayang Sari Indah Patmawati Indra Fauzi Jayanti, Sri Julianto Hutasuhut Junita Putri Rajana Hrp Khairul Azwar Khoiriah Rahmadani Leony Fransiska Agustina Lubis, Yudi Harianto M. Milwan Zuhri Melisa Zuriani Hasibuan Munawaroh Munawaroh Nabilla Lubis Nadila Natasya Naila Zahira Nayesa Afsari Nazwa Hadiarani Nelly Ervina NIA WATI Nia Wati NIKE AGUSTINA Nike Agustina Ningsih, Rahmawati Rahayu Nissa, Fachrun Nur Annisa Putri Nurmala Dewi, Nurmala Ovami, Debbi Chyntia Poppy Marlina Samosir Pratiwi, Devi Purwita Sari Rambe, Mellissa Ravina Alya Lubis Rina Sari Riska Wulandari, Riska Rizqy Fadhlina Putri Rosmilan Pulungan Saddam Arafit Siregar Safina, Wan Dian Salmia Br Sembiring Septiana, Asni Shenni Audi Nadia Shita Tiara Shita Tiara Sri Fitria Jayusman Sri Fitria Jayusman Sri Hayati, Sri Sri Kumala Dewi Sri Wardany Suci Abdillah Suci Agsani Suhaila Husna Samosir Toni Hidayat Trianto, M. Bayu Wan Dian Safina Wardany, Sri Wibowo, Muhammad Rizaldy Wijaya, Azhari Wilda Sri Munawaroh Harahap Wilda Sri Munawaroh Harahap Yayuk Yuliana Yayuk Zul Fikri Ananda