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Indra Fauzi
Program Studi Akuntansi Fakultas Ekonomi Universitas Muslim Nusantara Al-wasliyah
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FAKTOR-FAKTOR YANG MEMPENGARUHI PEMANFAATAN SISTEM INFORMASI AKUNTANSI PADA UMKM KOTA MEDAN Tiffani Aryska Permadi; Indra Fauzi
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 2 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.851 KB) | DOI: 10.32696/jaapi.v3i2.1739

Abstract

This study aims to determine the effect of accounting knowledge, business scale, business experience, and age of business on the utilization of Accounting Information Systems for MSME actors in the district of Medan Tembung, Medan Denai, and Medan Timur. This research method is quantitative. The population is 228 MSME actors from 3 sub-districts which are assisted by the Medan City Cooperative & MSME service. The sample in this study amounted to 70 respondents. The sampling technique used incidental technique with the slovin formula method. The type of data used is primary data with data collection using the Documentation, Literature study, and Questionnaire/questionnaire methods. Data analysis and hypothesis testing include validity test, reliability test, classical assumption test, coefficient of determination test, f test (simultaneous), and t test (partial). Data analysis used multiple linear regression analysis. The results of this study indicate that accounting knowledge and business age have an effect on the utilization of accounting information systems for MSMEs in Medan City. Meanwhile, business scale and business experience have no effect on the use of accounting information systems for MSMEs in the city of Medan.
PELATIHAN APLIKASI KEUANGAN ACCURATE BAGI SISWA SMK DALAM MENGHADAPI PERUBAHAN DIGITALISASI KEUANGAN INDUSTRI DI SMK PANGERAN ANTASARI MEDAN Indra Fauzi; Wilda Sri Munawaroh Harahap; Alistraja Dison Silalahi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i2.15946

Abstract

Sekolah Menengah Kejuruan adalah sekolah yang dipersiapkan untuk memasuki dunia kerja, proses pembelajaran di sekolah memiliki peranan yang sangat penting dalam mengembangkan keterampilan dari peserta didik. Namun demikian saat ini banyak lulusan belum mampu untuk menyesuaikan kebutuhan yang diperlukan oleh industri/perusahaan. Kebanyakan lulusan hanya memiliki pengetahuan yang sifatnya umum, padahal lulusan seharusnya memiliki kemampuan kejuruan sehingga mampu melaksanakan tuntutan dalam dunia kerja, Sementara persaingan dilapangan untuk mencari pekerjaan sangat ketat. Tingginya angka pengangguran pada lulusan tingkat SMK disebabkan oleh beberapa hal diantaranya tidak semua SMK menerapkan standar keahlian yang sesuai dengan standar industri di setiap kelulusan siswanya. Permasalahan yang terjadi pada mitra terkhusus prodi akuntansi diantaranya ketidakmampuan peserta didik untuk siap menghadapi perubahan digitalisasi keuangan melalui penerapan/aplikasi keuangan terkini hal ini menjadi bagian dari penyebab kegagalan lulusan setelah menyelesaikan Pendidikan dimana sekolah masih melaksanakan kurikulum yang belum sesuai, isntruktur atau tenaga pengajar yang masih belum update terhadap perkembangan industri.
PENGARUH REWARD AND PUNISHMENT TERHADAP MOTIVASI BELAJAR MAHASISWA SELAMA PEMBELAJARAN ONLINE Ika Sandra Dewi; Indra Fauzi; Sukmawarti Sukmawarti; Novita Friska
JURNAL PENELITIAN PENDIDIKAN MIPA Vol. 5 No. 2 (2021): Jurnal Penelitian Pendidikan MIPA
Publisher : LPPM UMN Al Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jp2mipa.v5i2.1413

Abstract

Motivasi belajar adalah segala sesuatu yang dapat memotivasi peserta didik atau individu untuk belajar. Tanpa motivasi belajar, seorang peserta didik tidak akan belajar dan pada akhirnya tidak akan mencapai keberhasilan dalam belajar. Masih banyak siswa yang kurang aktif selama pembelajaran online. Dengan proses pembelajaran online mahasiswa lebih mudah merasa bosan dan bahkan tidak mau mengikuti pembelajaran dengan serius karena mereka menganggap kurang pengawasan dari guru. Maka dari itu peneliti menggunakan layanan informasi melalui metode reward and punishment guna untuk meningkatkan motivasi belajar siswa selama pembelajaran online. Populasi dalam penelitian ini adalah seluruh mahasiswa Bimbingan dan Koseling Universitas Muslim Nusantara Al Washliyah yang berjumlah 131 siswa. Kemudian Penetepan sampel dilakukan dengan purposive sampling yaitu sebanyak 30 siswa. Metode yang digunakan dalam penelitian ini adalah exsperiment semu. Berdasarkan pengelolaan data yang dilakukan nilai rata-rata pre test = 71,3 dengan standart deviasi 71,46 dengan rincian kategori sedang sebanyak 1 orang atau 3,33 % kategori rendah 29 orang atau 96,67 % sedangkan nilai rata-rata post test =94,63 dengan standart deviasi 94,95 dengan rincian kategori tinggi sebanyak 2 orang atau 6,67 % kategori sedang 28 orang atau 93.33 %. Dibuktikan dengan uji hipotesis dari penelitian bahwa nilai uji t hitung adalah 5.04 dan t tabel taraf 5 % adalah 2,045 (t hitung 5,04 > t tabel 2,045). Berdasarkan analisis data tersebut dapat disimpulkan bahwa terdapat perubahan pada motivasi belajar mahasiswa selama pembelajaran online.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA PT SOCFIN INDONESIA Fitri Ayu Lestari; Indra Fauzi
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3516

Abstract

 This study aims to determine the effect of the use of information technology and human resource competence on the effectiveness of accounting information systems at PT Socfin Indonesia. This type of research is descriptive quantitative. The population in this study were all employees of PT Socfindo with a total of 394 employees. The sample used in this study was purposive sampling with a total sample of 30 employees at PT Socfin Indonesia. The data collection method in this study uses primary data. By collecting data through observation, documentation, and questionnaires (Questionnaire). In this study using the validity test, reliability, descriptive analysis test, multiple linear regression analysis, classical assumption test, test the coefficient of determinant (R2) and hypothesis testing with the help of the SPSS 21 program. With the test results in each variable there is a positive and significant influence on system effectiveness Accounting Information. And from the results of the determination test of 0.963 or 96.3%, which shows that there is a simultaneous influence between variables X1 and X2 on variable Y of 96.3% and the rest is influenced by other variables.
ANALISIS PERBANDINGAN METODE ACTIVITY BASED COSTING DENGAN VARIABEL COSTING DALAM PENENTUAN TARIF JASA DALAM PENGIRIMAN BARANG PADA PT. FAN INDONESIA SEJAHTERA Imelda, Nelly Orita; Fauzi, Indra
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 1 (2024): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i1.9304

Abstract

Penelitian ini bertujuan untuk mengetahui Analisis Perbandingan Metode Activity Based Costing Dengan Variabel Costing Dalam Penentuan Tarif Jasa Dalam Pengiriman Barang Pada PT. Fan Indonesia Sejahtera Jenis penelitian yang digunakan adalah kualitatif dengan  metode deskriptif komparatif. Untuk memperoleh informasi lebih lanjut terkait penentuan tarif jasa pengiriman barang peneliti memilih PT. Fan Indonesia Sejahtera sebagai subjek dalam penelitian ini. PT. Fan Indonesia Sejahtera adalah lokasi yang dipilih dalam penelitian ini. Perusahaan ini terletak di Jl. Ujung Serdang Pergudangan Sky Dex, Kecamatan Tamora, Kab. Deli Serdang Penerapan Variable Costing pada aktivitas-aktivitas tertentu di perusahaan telah menghasilkan perubahan dalam struktur biaya, terutama dalam hal perhitungan total biaya yang terkait dengan setiap aktivitas. Sebelum menerapkan Variable Costing, total biaya aktivitas seperti Set Up Pengiriman, Muat Barang, Pengiriman Barang, Bongkar Barang, Layanan, dan Perawatan Kendaraan mencapai Rp 282,483,657. Namun, setelah penerapan Variable Costing, total biaya tersebut mengalami penurunan menjadi Rp 281,463,657. Hasil penelitian ini menyajikan klasifikasi aktivitas berdasarkan proses produksi di perusahaan, mencakup aktivitas set up pengiriman, muat barang, pengiriman barang, bongkar barang, layanan, dan perawatan kendaraan. Setelah dilakukan klasifikasi aktivitas, terjadi penjabaran biaya yang terkait dengan pelaksanaan setiap aktivitas
Analysis of The Implementation of The Pegadaian Digital Service (PDS) Application on Financial Performance at PT. Pegadaian Regional Office 1 Medan Samosir, Poppy Marlina; Tiara , Shita; Hanafi, Reza; Fauzi, Indra
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 2 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i2.372

Abstract

This research is entitled The Effect of Implementing the Pegadaian Digital Service (PDS) Application on Financial Performance at PT. Pegadaian 1 Medan Regional Office. PT. Pegadaian is a business entity that operates in the field of gold pawn services. PT. Pegadaian implements an application system called Pegadaian Digital Service (PDS). The purpose of this research is to determine the effect of implementing the Pegadaian Digital Service (PDS) application on financial performance at PT. Pegadaia Regional Office 1 Medan. The research method used is quantitative research. The data obtained in this research is secondary data. The number of samples used was 36 samples, namely the 2020-2022 Financial Report and a population of 72 from 2015-2017 and 2020-2022 with a time span of 2020-2022. The data analysis test uses a linear regression analysis test with a value of Y= 8.158+ 0.199x, which means there is a positive relationship between the implementation of the Pegadaian Digital Service (PDS) application and financial performance of 19.9% and a normality test to ensure data suitability. The data processing used in this research uses SPSS 23. The results of the research show that partially the implementation of PDS has a significant effect on the financial performance of PT. Pegadaian 1 Medan Regional Office. PDS Application Contribution to Financial Performance (ROA) was 23.8%. t count > t table (3.256>1.691) with a significance level of 0.03<0.05. It was found that the Pegadaian Digital Service (PDS) application had an effect on financial performance.
The influence of interest rate risk ratio and capital adequacy ratio on profit growth in banking companies listed on the stock exchange Ngatinem, Ngatinem; Fauzi, Indra
Jurnal Mantik Vol. 8 No. 3 (2024): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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

Abstract

Banks are faced with the challenge of ensuring that they have the right strategy in managing IRR and maintaining CAR within the required limits. A decline in profit growth can be an indicator that banks may be facing difficulties in managing this risk effectively. In this study, the population used was banking companies listed on the IDX (Indonesia Stock Exchange) for the period 2021–2023, namely 33 companies. The type of research used by the author in this study is descriptive and quantitative. The sampling technique used in this study was the purposive sampling method. Based on the characteristics of the sampling above, the companies that were sampled in this study were 16 companies out of 33 banking companies listed on the Indonesia Stock Exchange during 2021-2023. The location of this research is in banking companies listed on the official website of the Indonesia Stock Exchange www.idx.co.id and the official website of banking companies. Based on the influence of each variable simultaneously, it can be seen that the F count value (5.652) > F table (3.20) with a significant level of 0.006 <0.05 . So this shows that H3 is accepted Interest Rate Risk Ratio and Capital Adequacy Ratio have a significant effect on profit growth. The effect of Interest Rate Risk (IRR) and Capital Adequacy Ratio (CAR) on profit growth has been studied in the context of banking. Based on the results of the research that has been done, it can be concluded that In the Interest Rate Risk Ratio the t count value is 1.729 > t table (1.678) (nk = 48-2-1 = 45), then there is a significant effect on profit growth In the Capital Adequacy Ratio the t count value is 3.785 > t table (1.679) (nk = 48-2-1 = 45), then there is a significant effect on profit growth. Based on the influence of each variable simultaneously, it can be seen that the Fcount value (5.652) > Ftable (3.20) with a significant level of 0.006 < 0.05 . So this shows that H3 is accepted. Interest Rate Risk Ratio and Capital Adequacy Ratio have a significant effect on profit growth
Factors that influence income growth in listed plantation companieson the indonesian stock exchange Lestari, Dewi; Fauzi, Indra
Jurnal Mantik Vol. 8 No. 3 (2024): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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

Abstract

Growth Income activity is Growth Income used to measure how effectively a company uses its assets. One way to measure Growth Income activity is to use Growth Income working capital turnover (WCTO) or Growth Income working capital turnover. The purpose of this study is to determine the Factors That Influence Growth Income in Plantation Companies Listed on the Indonesia Stock Exchange. The research method used by the author in this study is descriptive and quantitative. Based on the characteristics of the sampling, the companies that were sampled in this study were 10 companies out of 40 Plantation Sector companies listed on the Indonesia Stock Exchange during 2021-2023. Based on the influence of each variable simultaneously, it can be seen that the F count value (5.652)> F table (3.35) with a significance level of 0.105 <0.05 . So this shows that H3 is accepted Working Capital Turnover and Debt to Equity Ratio have a significant effect on Growth Income. Based on the analysis results, Working Capital Turnover has a significant effect on Growth Income, indicating the effectiveness of management in using assets to generate sales. However, Debt to Equity Ratio does not show a significant effect on Growth Income, although this ratio is important for assessing the company's financial risk
THE ROLE OF ACCOUNTING INFORMATION SYSTEMS FOR INCREASING THE SCALE OF MSMEs IN SUSTAINABLE DEVELOPMENT Camelya Adelyani Br Hutagalung; Indra Fauzi; Ardhansyah Putra Hrp; Yudi Harianto; Melissa Rambe
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 1: IHERT (2023) FIRST ISSUE: International Conference on Health Science, Green Economics,
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v5i1.423

Abstract

This study aims to analyze the role of accounting information systems (AIS) in increasing the scale of micro, small and medium enterprises (MSMEs) in the context of sustainable development. By utilizing AIS, MSMEs are expected to be able to improve operational efficiency, accuracy of financial data, and quality of decision-making. This research will review related literature, conduct case studies on several MSMEs, and analyze qualitative and quantitative data. The results of this study are expected to contribute to the development of an effective AIS model for MSMEs and provide recommendations for MSME actors and other stakeholders in an effort to increase business scale in a sustainable manner.
Penerapan Pajak Penghasilan Pasal 22 Atas Pembelian Barang Di Badan Narkotika Nasional Kabupaten Mandailing Natal Nadiyah Diyanah Nasution; Rizqy Fadhlina Putri; Debbi Chyntia Ovami; Indra Fauzi; Ardhansyah Putra Hrp
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 2 (2024): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v5i2.4072

Abstract

This research was carried out at the National Narcotics Agency (BNN) Mandailing Natal Regency.The purpose of this research is to determine the application of Income Tax (PPh) Article 22 on theprocurement of goods at the National Narcotics Agency (BNN) Mandailing Natal Regency bycomparing the current regulations, namely Law Number 36 of 2008 concerning the fourth amendmentto the Law. Number 7 of 1983 concerning Income Tax. The data used in this research is data for theyear 2023. Data collection used interview and observation techniques. The data analysis techniqueuses descriptive statistical analysis techniques with the documents used in the form of: tax assistantbook, budget realization report, details of working unit working papers and proof of tax collection.Based on the results of the research conducted, it can be concluded that the application of IncomeTax (PPh) Article 22 on the procurement of goods at the National Narcotics Agency (BNN)Mandailing Natal Regency is in accordance with Law Number 36 of 2008 concerning the fourthamendment to Law Number 7 of 2008 1983 concerning Income Tax.
Co-Authors Agustina Pratiwi Agustina Pratiwi Alistraja Dison Silalahi Alistraja Dison Silalahi Antoro, Budi Ardhansyah Putra Hrp Ardhansyah Putra Hrp Camelya Adelyani Br Hutagalung Dewi Lestari Eka Wulandari Eva Julianti Febri Yanti Raja Guk-Guk Fitri Ayu Lestari Hanafi, Reza Handayani, Julia Herlina Hanum Harahap Hidayat, Toni Ika Sandra Dewi Imelda, Nelly Orita Jainuddin Ismail Maharani, Fitria Masitah, Tina Herianty Melissa Rambe Nadiyah Diyanah Nasution Ngatinem, Ngatinem Novita Friska Nur Qory Hasanah Nurfatimah, Ghefira Ovami, Debbi Chyntia Reza Hanafi Lubis Reza Hanafi Lubis Rizqy Fadhlina Putri Rukmini Rukmini Safaruddin Safaruddin Samosir, Poppy Marlina Silalahi, Alistraja Dison Sri Fitria Jayusman Sri Madinah Daulay Sukmawarti Supian Supian Tiara , Shita Tiffani Aryska Permadi Wardany, Sri Wibowo, Muhammad Rizaldy Yudi Harianto Zefri Andika Zefri Andika