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All Journal Jurnal Riset Akuntansi dan Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Pengabdian UntukMu NegeRI Jurnal Riset Akuntansi dan Keuangan Majalah Ilmiah Warta Dharmawangsa JURNAL ILMIAH SIMANTEK Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Cendekia: Media komunikasi penelitian dan pengembangan pendidikan islam Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Journal of Social Responsibility Projects by Higher Education Forum Jurnal ABDIMAS Budi Darma Indonesian Journal of Business Analytics (IJBA) Journal of Trends Economics and Accounting Research Benefit : Journal of Bussiness, Economics, and Finance Jurnal Cendekia : Media Komunikasi Penelitian dan Pengembangan Pendidikan Islam Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) International Journal of Economics and Management Scientica: Jurnal Ilmiah Sains dan Teknologi Journal of Macroeconomics and Social Development Riset Akuntansi dan Keuangan Indonesia Cendekia: Media Komunikasi Penelitian dan Pengembangan Pendidikan Islam
shara, yuni
Universitas Muslim Nusantara Al Washliyah
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Analisis Penerapan Alokasi Dana Desa Dalam Upaya Meningkatkan Pembangunan Desa (Studi Kasus Pada Desa Limau Manis Kecamatan Tanjung Morawa) shara, yuni; ovami, Debbi chyntia
Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Vol 6 No 2 (2020): Edisi September
Publisher : lppm.eka-prasetya.ac.id

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Abstract

This study aims to analyze the application of the Village Fund Allocation (ADD) in an effort to increase development in the Limau Manis Village, Tanjung Morawa District, Deli Serdang Regency. Data collection methods used in this research are literature study and field study. Furthermore, the results of the study were analyzed through a qualitative descriptive analysis method in which to obtain a picture in understanding and explaining the application of village fund allocations in an effort to increase development in Desa Limau Manis. The data used in this study are primary data with the subject of research is the Limau Manis Village Office of Tanjung Morawa District. The results showed that the application of the Village Fund Allocation (ADD) in an effort to increase development in Limau Manis Village, Tanjung Morawa Sub-District, Deli Serdang District had been running but the allocation was not right on target, this can be seen from the realization of the allocation of village funds that were used for social purposes had less value the remainder is for village government income and other benefits.
Analisis Determinan Keputusan Transfer Pricing pada Bursa Efek Indonesia Debbi Chyntia Ovami; Yuni Shara
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i1.6394

Abstract

The purpose of this study was to examine the effect of taxes, foreign ownership and bonus mechanism for transfer pricing decisions in the plantation sector listed on the IDX in 2016-2018. This sample obtained by purposive sampling method using several criteria in order to obtain a sample of 12 companies. Collection Technique the data in this study using documentation techniques. Data analysis technique used is multiple linear regression. The results showed that tax has a positive and insignificant effect on transfer pricing decisions, foreign ownership has a negative effect and significant to the transfer pricing decision, and the bonus mechanism has a positive and significant effect on decisions transfer pricing. And simultaneously tax, foreign ownership, and the bonus mechanism has a significant effect on transfer pricing decisions
Anteseden Penghimpunan Dana Pihak Ketiga Bank Syariah Di Indonesia Ratna Sari Dewi; Yuni Shara
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i1.6395

Abstract

This study aims to determine the Antecedents of Third Party Funds Collection for Islamic Commercial Banks in Indonesia. This study amounted to 34 Islamic Public Bodies and Sharia Business Units in Indonesia for the period 2015-2018. The sampling technique in this study was purposive sampling. The data analysis technique used multiple linear regression. The results showed that partially the profit sharing and inflation positively and significantly affect third-party funds. The BI interest rate variable has a positive but insignificant effect on third party funds. The variable number of offices has a negative and insignificant effect. Profit-sharing variables, interest rates, inflation, and the number of offices simultaneously significantly affect third-party funds (TPF) of Islamic Commercial Banks in Indonesia.
ANALISIS PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, TRANSPARANSI DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH DI KOTA MEDAN IRNA TRIANNUR LUBIS; YUNI SHARA
JURNAL ILMIAH SIMANTEK Vol 5 No 3 (2021): JURNAL ILMIAH SIMANTEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

This study aims to find out the factors that affect the constituents of APBD in the city of Medan. The data used is primarydata using questionnaires given to all accounting entities in the Medan City Government environment of 34 Regional DeviceOrganizations (OPD). The results of the analysis showed that the competence of human resources and the utilization ofinformation technology had a significant effect on the preparation of APBD, while transparency had no significant effect onthe preparation of APBD. The results of this study suggest that the Medan City Government pay attention to human resourcecompetence, transparency.
Inovasi Produk Berbahan Dasar Labu Kuning Sebagai Makanan Ringan Yang Lezat, Berprotein Tinggi, Dan Menjadikan Peluang Bisnis Untuk Meningkatkan Perekonomian Masyarakat Di Desa Patumbak Tsania Maulida; Yuni Shara; Cici Ayu Wandira; Ayu Tifany Putri
Jurnal Pengabdian UntukMu NegeRI Vol 6 No 1 (2022): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v6i1.3333

Abstract

Penelitian ini membahas tentang labu kuning untuk sebagai tambahan pada donat yang merupakan kue tradisional Donat biasanya menggunakan kentang tetapi di inovasikan dengan labu kuning yang mempunyai banyak kandungan gizi, salah satunya yakni memiliki protein dan karbohidrat yang sangat tinggi, dan banyak memiliki zat yang baik untuk sehingga dapat dikomsumsi oleh semua kalangan masyarakat. Selain itu labu kuning juga mudah didapatkan di pasaran dengan harga yang terjangkau. Tujuan penelitian ini adalah untuk menemukan resep donat labu kuning dan bagaimana daya terima konsumen terhadap donat labu kuning. Penelitian ini menggunakan metode pendekatan dan sharing. Hasil penelitian yang dilakukan menunjukkan formulasi resep yang sesuai untuk donat labu kuning menggunakan bahan tepung terigu sebagai dasar adonan yaitu 300 gr tepung terigu, 300 gr labu kuning, 60 gr mentega, 2 butir telur, 25 gr susu bubuk, 100 gr gula pasir, 11 gr pengembang, 100 ml air. Manfaat kesehatan dari donat labu kuning yaitu dapat mencegah kanker dan memelihara kesehatan jantung dibandingkan dengan kentang. Maka donat labu kuning dapat diterima konsumen untuk dikonsumsi. Kata kunci : Donat Labu Kuning, Inovasi Produk & Kreatifitas
Sosialisasi Perhitungan dan Pelaporan Pajak bagi UMKM di Desa Gampong Leupung Cut Alistraja Dison Silalahi; Lilis Maryasih; Muhammad Arfan; Aliamin Aliamin; Yuni Shara
Jurnal ABDIMAS Budi Darma Vol 2, No 2 (2022): Februari 2022
Publisher : STMIK Budi Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (670.68 KB) | DOI: 10.30865/pengabdian.v2i2.3552

Abstract

Pengabdian Masyarakat bertujuan para pelaku UMKM memiliki wawasan dan pengetahuan mengenai Pajak untuk UMKM seperti Pendaftaran, Jenis pajak yang dikenakan, Perhitungan tarif dan Jatuh tempo pembayaran dan pelaporan. Metode yang . Metode yang diterapkan adalah klasikal dan individual. Metode pendekatan ini dalam bentuk ceramah dan praktek. Pendekatan individual dilakukan pada saat praktek berupa perhitungan penghasilan sampai pelaporan PPH Final. Lokasi pengabdian ini adalah Desa Gampong Leupung Cut, Aceh Besar Provinsi Nangroe Aceh Darussalam. Hasil dari kegiatan ini, para pelaku usaha UMKM  dapat  Mengetahui jenis-jenis pajak perhitungan tarif dan pembayaran, Insentif PPh UMKM selama Pandemi Covid, dan pelaporan SPT dengan baik dan tepat waktu dan lebih mensejahterakan Kehidupan Keluarga di Desa Gampong Leupung Cut.
Analisis Peran Financial Technology Dalam Meningkatkan Keuangan Inklusif Pada UMKM Kota Medan Dela Artika; Yuni Shara
Indonesian Journal of Business Analytics Vol. 1 No. 2 (2021): October 2021
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.665 KB) | DOI: 10.55927/ijba.v1i2.28

Abstract

Masih banyaknya kegiatan ekonomi pada sektor Keuangan di masyarakat dalam perkembangannya menggunakan cara konvensional serta pemahaman dan pengelolaan Keuangan masih belum secara luas dipahami dan dimanfaatkan khususnya UMKM, adalah latarbelakang penelitian ini. Untuk mengetahui peran Financial Technology (Fintech) dalam berkontribusi untuk meningkatkan pemahaman masyarakat tentang keuangan inklusif pada Usaha Mikro Kecil dan Menengah (UMKM) di Kota Medan, metode kuantitatif digunakan dalam pengolahan data. Desain penelitian yang digunakan adalah penelitian asosiatif yaitu penelitian yang bertujuan untuk mengetahui hubungan antara dua variable atau lebih (Sugiyono, 2018:14). Penelitian ini dilakukan untuk mengetahui peran financial technology dalam meningkatkan keuangan inklusif pada UMKM Kota Medan. Hasilnya, variabel peran Financial Technology (X) berpengaruh secara positif dan signifikan terhadap Keuangan Inklusif (Y)Fintech (Financial Technology) sebagai sistem Pembayaran yang akan memberi kemudahan dalam pemahaman penggunaan Layanan Teknologi Keuangan yang berbasis Keuangan Inklusif yang berkualitas, tepat waktu, lancar, dan aman dengan biaya terjangkau sesuai dengan kebutuhan dan kemampuan masing-masing. Inovasi Layanan Teknologi Keuangan harus terus-menerus di kembangkan agar memberi kemudahan layanan Keuangan berbasis Inklusif pada UMKM di Kota Medan.
Eksistensi Pesantren: Antara Mencetak Ulama dengan Tarikan Modernitas dan Kebutuhan Ekonomis Haidir; Yuni Shara
CENDEKIA Vol. 14 No. 01 (2022): Cendekia March 2022
Publisher : PUSAT PENELITIAN DAN PENGABDIAN MASYARAKAT (P3M) SEKOLAH TINGGI ILMU TARBIYAH AL-FATTAH SIMAN LAMONGAN

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Abstract

This research actually aims to see the existence of pesantren in the midst of the pull of modernity and the economic needs of the community. Because along with the development of social life which with the progress of the times and the economic needs of the community will change course. We know that at first, pesantren were used as printers for ulama, but now we see not only that and now they have developed into officials, technocrats, businessmen, and others. Therefore, this research was conducted using a qualitative descriptive analysis with a phenomenological approach. Researchers will see firsthand the phenomena that occur in Islamic boarding schools in Medan City. And based on the results of the study it was found: a) The existence of pesantren is the most important thing in the midst of modern human life, therefore people who are economically capable feel proud of their children studying in pesantren, b) They are proud to study in pesantren because the learning system is modern and can continue their education to higher education. General PT, c) The willingness of parents to send their children to Islamic boarding schools because from an economic point of view it is more profitable, for example, in pesantren, the budget is clear, while if their children are sent to public schools, the financing can be greater, because children are freer to use their money.
PPH Final Bagi UMKM di Kecamatan Medan Sinembah Yuni Shara; Debbi Chyntia Ovami; Junita Putri Rajana Harahap
Journal of Social Responsibility Projects by Higher Education Forum Vol 1 No 3 (2021): Maret 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

Community service aims to make the business community have knowledge about the Final PPH for UMKM such as how to register, calculate the tariff, when to apply and report it. The method applied is classical and individual. This approach method in the form of lectures and practice. Individual approach is carried out during practice in the form of income calculation until the final PPH reporting. The location of this service is Medan Sinembah Village, Tanjung Morawa Sub-district, Deli Serdang Regency, SUMATERA UTARA.. As a result of this activity, UMKM entrepreneurs can calculate, pay the final PPH and report their tax reports properly and on time and improve the welfare of family life in the village of Medan Sinembah
Analisis Pengaruh Akuntabilitas dan Transparansi Terhadap Kinerja Anggaran dengan Konsep Value For Money Padarsud Djoelham Binjai Yuni Shara; Debbi Chyntia Ovami; Rindhira Humairah
Journal of Trends Economics and Accounting Research Vol 1 No 1 (2020): September 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

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Abstract

The objective of this research was to determine (1) The Effect of Accountability on Budget Performance with the Concept of Value for Money at Djoelham Binjai Regional Hospital, (2) The Effect of Transparency on Budget Performance with the Concept of Value for Money at Djoelham Binjai Regional Hospital, (3) The Effect of Accountability and Transparency on Budget Performance with the Concept of Value for Money at Djoelham Binjai Regional Hospital. This research design was to use quantitative methods. The sample was selected through a purposive sampling method, namely 69 employees at Djeolham Binjai Regional Hospital. The data collection technique used a questionnaire. The data analysis techniques used were validity and reliability tests, classical assumption tests, multiple regression analysis and hypothesis testing. The results showed that (1) Accountability had a positive and significant effect on budget performance with the concept of value for money at Djoelham Binjai Hospital, (2) Transparency had no significant effect on budget performance with the concept of value for money. at Djoelham Binjai Hospital, (3) Simultaneously accountability and transparency had a positive and significant effect on budget performance with the concept of value for money at Djoelham Binjai Regional Hospital.
Co-Authors Agustin, Kevin Akmal, Oktafiana Alfiyani , Yusnia Fitri Ali Djamhuri aliamin aliamin Alistraja Dison Silalahi Anggia Sari Lubis, Anggia Sari Anwari, Cici Muthia Artika, Dela Ayu Sartika Pane Ayu Tifany Putri Cici Ayu Wandira Dela Artika Fatmawati Fatmawati Habra, Mhd Dani Haidir Haidir Haidir Hidayat , Rahmat IRNA TRIANNUR LUBIS Junita Putri Rajana Harahap Kariaman Sinaga Khoirudin, Rifki Lilis Maryasih, Lilis Malik, Abdul Muhammad Arfan Muhammad Syahrizal Nila Lestari Novrys Suhardianto Nur Astri Sari Ongah, Harun Ovami, Debbi Chyntia Pane, Ayu Sartika Purwoko, Agus Rindhira Humairah Sari, Nur Astri Sinaga, Kariaman Siregar, Horia Sri Isnawati Sutarno Sutarno Tomy, Chairian Toni Hidayat Tsania Maulida Zefri Andika Andika