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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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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.
PENINGKATAN IDENTITAS DAN AKSESIBILITAS WILAYAH MELALUI PEMBUATAN PLANG BATAS DUSUN DI DESA WISATA SEI RAJA KECAMATAN MEDANG DERAS KABUPATEN BATUBARA Henny Andriyani Wirananda; Rosmilan Pulungan; Annisa Riski Permata Sari; Fany Harlianti; Nayesa Afsari; Shenni Audi Nadia; Zul Fikri Ananda
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 2 (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.v9i2.6129

Abstract

Abstrak Kegiatan pengabdian kepada masyarakat ini dilaks anakan di Desa Wisata Sei Raja dengan fokus pada pembuatan plang batas dusun sebagai upaya meningkatkan identitas dan aksesibilitas wilayah. Identitas wilayah menjadi unsur penting dalam membangun citra desa wisata, sedangkan aksesibilitas berkaitan erat dengan kemudahan masyarakat maupun wisatawan dalam mengenali batas administratif dan arah lokasi. Pelaksanaan kegiatan dilakukan melalui koordinasi dengan perangkat desa, partisipasi masyarakat, serta pemasangan plang batas di titik strategis. Hasil kegiatan menunjukkan bahwa plang batas dusun tidak hanya berfungsi sebagai penanda administratif, tetapi juga memperkuat karakter lokal dan memberikan kesan positif bagi wisatawan. Selain itu, keberadaan plang batas mendukung peningkatan aksesibilitas dengan memperjelas jalur masuk, memudahkan navigasi, serta mendorong promosi desa wisata secara lebih terarah. Kegiatan ini memberikan dampak nyata berupa meningkatnya kesadaran masyarakat terhadap pentingnya identitas wilayah serta tumbuhnya partisipasi aktif dalam pengembangan desa wisata. Dengan demikian, pembuatan plang batas dusun menjadi langkah strategis dalam memperkuat branding dan keberlanjutan Desa Wisata Sei Raja Kata kunci: : identitas wilayah, aksesibilitas, plang batas, desa wisata, Sei Raja
OPTIMALISASI PARTISIPASI MASYARAKAT DALAM MEWUJUDKAN DESA SEHAT DAN SEJAHTERA DI DESA SEI RAJA KECAMATAN MEDANG DERAS KABUPATEN BATUBARA Henny Andriyani Wirananda; Rosmilan Pulungan; Indah Patmawati; Nur Annisa Putri; Leony Fransiska Agustina; Indah Mayang Sari; Armida Siregar
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 2 (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.v9i2.6130

Abstract

Kuliah Kerja Nyata (KKN) merupakan salah satu bentuk pengabdian mahasiswa kepada masyarakat yang dilakukan secara interdisipliner, lintas sektoral dan komprehensif. Pada kesempatan ini, kegiatan KKN dilakukan bertempat di Desa Sei Raja Kecamatan Medang Deras Kabupaten Batubara, yang dilaksanakan mulai tanggal 14 Juli 2025 s/d 02 Agustus 2025. Pelaksanaan kegiatan KKN ini difokuskan pada partisipasi peran masyarakat dalam membangun desa sehat dan sejahtera. Metode pelaksanaan program KKN dilakukan dengan melakukan penyuluhan/sosialisasi, edukasi dan pendampingan. Hasil kegiatan Program KKN telah dilaksanakan secara keseluruhan dan terlaksana sesuai dengan yang diharapkan dan berjalan dengan lancar. Hasil pelaksanaan kegiatan KKN, menunjukkan bahwa kesadaran dan pemahaman masyarakat Desa Sei Raja terhadap partisipasi dalam membangun desa semakin meningkat. Masyarakat sadar dan paham pentingnya peran mereka dalam pembangunan desa. Hal ini dapat dilihat dari antusiasme dan keaktifan masyarakat dalam berpartisipasi dan berkontribusi pada program yang dijalankan. Tentunya hasil tersebut menjadi catatan penting dalam pelaksanaan KKN ini. Peningkatan kesadaran dan pemahaman yang didapat dalam program KKN ini diharapkan dapat membuat masyarakat kedepannya lebih aktif berpartisipasi dan berkontribusi untuk bersama-sama menciptakan desa yang sehat dan sejahtera. Kata Kunci: Optimalisasi, Partisipasi, Desa Sehat dan Sejahtera.
PENEGAKAN HUKUM TERHADAP KEJAHATAN SIBER (CYBER CRIME) Henny Andriyani Wirananda
Jurnal Ilmu Hukum dan Keadilan Vol 1 No 1 (2026)
Publisher : CV. Barokah Publsiher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perkembangan teknologi informasi dan komunikasi telah membawa dampak positif bagi kehidupan masyarakat, namun di sisi lain juga memunculkan berbagai bentuk kejahatan baru yang dikenal sebagai kejahatan siber (cyber crime). Kejahatan siber memiliki karakteristik khusus, seperti lintas batas negara, berbasis teknologi, dan sulit dideteksi, sehingga menimbulkan tantangan serius dalam penegakan hukum. Penelitian ini bertujuan untuk menganalisis penegakan hukum terhadap kejahatan siber di Indonesia serta hambatan yang dihadapi aparat penegak hukum. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan dan konseptual. Hasil penelitian menunjukkan bahwa meskipun Indonesia telah memiliki regulasi terkait kejahatan siber, penegakan hukum masih menghadapi berbagai kendala, baik dari aspek substansi hukum, aparat penegak hukum, maupun sarana dan prasarana pendukung. Oleh karena itu, diperlukan penguatan regulasi, peningkatan kapasitas aparat, serta kerja sama lintas sektor dan internasional untuk meningkatkan efektivitas penegakan hukum terhadap kejahatan siber.
The Effectiveness of Budget Simulation Training in Improving Budget Preparation and Control Capabilities in MSMEs: The Role of Management Accounting Mediation Henny Andriyani Wirananda; Sri Fitria Jayusman; Wilda Sri Munawaroh Harahap; Wan Dian Safina
Smart Society Vol. 6 No. 1 (2026): Smart Society
Publisher : FOUNDAE (Foundation of Advanced Education)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/smartsociety.v6i1.1139

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in economic development; however, many experience high failure rates due to weak financial management capabilities, particularly in budgeting and financial control. Limited understanding of systematic budgeting and the lack of practical financial training often prevent MSME actors from effectively planning and monitoring their financial resources. Strengthening budgeting competencies through structured training interventions is therefore essential to improve the financial sustainability of MSMEs. This study aims to examine the effectiveness of budget simulation training in improving budget preparation and control capabilities among MSME actors, while considering the mediating role of management accounting practices. This study employed a quantitative approach using a one-group pretest–posttest quasi-experimental design. The sample consisted of 112 MSME actors selected through purposive sampling. Data were collected using questionnaires administered twice, namely before the training and four weeks after the intervention. Data analysis was conducted using paired sample t-tests and Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0. The results show that budget simulation training has a positive and significant effect on budgeting skills (β = 0.347) and management accounting practices (β = 0.642). Management accounting practices also significantly influence budgeting skills (β = 0.468). Furthermore, management accounting practices partially mediate the relationship between training and budgeting skills, with a variance accounted for of 46.4%. These findings suggest that MSME capacity-building programs should integrate simulation-based budgeting training with guidance on the implementation of management accounting systems. This study contributes by integrating Experiential Learning Theory, Contingency Theory, and the Resource-Based View into a unified framework and empirically testing the mediating role of management accounting practices in MSME budgeting training in Indonesia.
Manajemen Dana Wakaf Produktif Dalam Meningkatkan Perekonomian Masyarakat (Studi Kasus Di Bank Wakaf Mikro Pondok Pesantren Mawaridussalam) Melisa Zuriani Hasibuan; Munawaroh Munawaroh; Rizqy Fadhlina Putri; Henny Andriyani Wirananda
AGHNIYA : Jurnal Ekonomi Islam Vol 8, No 1 (2026): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/aghniya.v8i1.30914

Abstract

This study aims to analyze the management of productive waqf funds in enhancing community welfare at the Micro Waqf Bank (BWM) of Pondok Pesantren Mawaridussalam. Employing a qualitative case study approach, data were collected through in-depth interviews, observations, and documentation. Data validity was ensured using source triangulation, technique triangulation, and member checks. The findings indicate that waqf fund management is conducted through four management functions (POAC): planning using the qardhul hasan scheme, organizing operational structures, implementing group-based financing with weekly mentoring, and controlling through regular meetings and reports. Challenges include limited human resource capacity, manual bookkeeping, and low financial literacy among beneficiaries. Strategic solutions include regular training, digitizing the reporting system, and strengthening spiritual values rooted in pesantren culture. The study concludes that systematically managed waqf funds, based on Islamic principles, significantly contribute to empowering the local community’s economy.
Analysis of Cash Turnover to Improve Company Profitability at PT Hutama Karya Amy Badriyah Siregar; Nazwa Hadiarani; Suci Agsani; Henny Andriyani Wirananda; Sri Wardany
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.7392

Abstract

This study aims to analyze cash turnover including cash flows from operating, investing, and financing activities and their impact on increasing profit at PT Hutama Karya (Persero). The data used in this study were derived from the consolidated financial reports of PT Hutama Karya, published by the Indonesia Stock Exchange (IDX) for the period 2020–2024. The results indicate that although operating and investing cash flows consistently recorded deficits, the company was able to maintain liquidity through external financing. Effective cash management and a structured accounting information system have proven to support financial decision-making processes that positively impact profitability, especially since 2023. Thus, the cash receipt and disbursement system serves not only as an administrative tool but also as a strategic instrument in the company’s long-term financial planning.
Comparative Analysis of Inventory Recording Systems Using the Perpetual Method in MSMEs in Medan City Adinda Chairatunnisa; Nabilla Lubis; Hallisa Amalliya; Suci Abdillah; Henny Andriyani Wirananda
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.7393

Abstract

This research examines the comparison of three inventory recording methods in a perpetual system, namely FIFO (First In First Out), LIFO (Last In First Out), and the Average method, to understand their impact on the cost of goods sold (COGS), ending inventory value, and net profit. The FIFO method assumes that the items acquired first will be sold or used first, while the LIFO method assumes that the items acquired last will be sold or used first. The Average Method calculates the cost of goods sold based on the average purchase price of inventory. This study applies a quantitative approach with a descriptive comparative method and transaction simulation to evaluate the recording results of the three methods over a specific period. The research findings indicate that the FIFO method results in lower cost of goods sold and higher inventory value, while the LIFO method results in higher COGS and lower inventory value. The Average method provides more stable results among the two. These findings indicate the importance of selecting the appropriate recording method to influence the financial performance and inventory management of trading companies.
Revaluation of Fixed Assets: Innovative Strategies in Optimizing Value and Economic Lifespan at PT Garuda Indonesia Dewi Sri Wahyuni; Naila Zahira; Desi Enjel Hasibuan; M. Milwan Zuhri; Henny Andriyani Wirananda; Alistraja Dison Silalahi
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.7394

Abstract

This study aims to analyze the implementation of fixed asset revaluation as an innovative strategy to optimize the value and economic useful life of assets at PT Garuda Indonesia (Persero) Tbk. Revaluation is carried out to align the book value of fixed assets with their fair value amid external dynamics, particularly the COVID-19 crisis. Using a descriptive qualitative approach, this research employs secondary data from the company’s annual reports from 2020 to 2024. The results indicate significant fluctuations in revaluation values, reflecting the company’s strategic response to financial pressures and changes in the business environment. Revaluation has contributed to more relevant financial reporting, improved capital structure, fiscal efficiency, and extended economic life of assets. The policy also reflects compliance with PSAK 16 and forms part of a long-term managerial strategy for recovery and enhanced competitiveness. Thus, fixed asset revaluation is not merely a technical accounting measure but a critical instrument in corporate strategic decision-making.
The Impact of Debt Financing on Financial Performance and Business Risk at PT PLN (Persero) Arifah Zahirani; Aisyah Putri; Saddam Arafit Siregar; Henny Andriyani Wirananda; Indra Fauzi
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.7395

Abstract

This study analyzes the effect of debt financing on financial performance and business risk at PT PLN (Persero) during the 2019–2024 period. Debt financing is an important source of capital for PLN in supporting the development of national electricity infrastructure. Secondary data in the form of financial reports are analyzed using financial ratios such as Debt to Equity Ratio (DER), Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). The results of the study indicate that well-managed debt financing has a positive impact on the company's financial performance, marked by an increase in the profitability ratio and stability of the capital structure. However, risk management is still needed to avoid excessive financial burdens that can increase business risk. PLN's efforts to reduce debt balances and manage financing efficiently have succeeded in increasing the company's net profit. This study provides strategic recommendations for PLN management in maintaining a balance between the use of debt financing and risk control to support the company's sustainability and 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