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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.
MODEL LITERASI PASAR MODAL (STUDI PADA DOSEN FAKULTAS EKONOMI UMN AL WASHLIYAH MEDAN) Ardhansyah Putra Hrp; M.Dhani Habra; Julianto Hutasuhut; Yuni Shara; Dwi Saraswati; Lismai Saroh
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 1 (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 (343.14 KB) | DOI: 10.32696/jaapi.v3i1.1241

Abstract

Tujuan penelitian ini adalah ingin mengetahui bagaimana pengetahuan pasar modal yang dimiliki dosen, bagaimana pengetahuan jenis instrument investasi pasar modal, bagaimana pengetahuan tingkat keuntungan investasi pasar modal, dimiliki dosen bagaimana pengetahuan tingkat risiko investasi yang dimiliki dosen Fakultas Ekonomi dan bagaimana model rancangan optimalisasi literasi pasar modal bagi dosen Fakultas Ekonomi UMN AL Washliyah. Penelitian ini dilakukan terhadap dosen di Fakultas Ekonomi UMN Al Washliyah. Jenis data yang digunakan dalam penelitian ini adalah data primer, yang diperoleh langsung dari responden. Jumlah populasi maupun responden dalam penelitian ini adalah dosen tetap Fakultas Ekonomi yang berjumlah 60 responden. Teknik analisis data yang digunakan dalam penelitian ini menggunakan distribusi frekuensi. Hasil penelitian menunjukkan masih belum optimalnya pemahaman dosen tentang Pengetahuan Investasi di Pasar Modal (pemahaman kategori baik). Hal yang belum dipahami dengan baik adalah tentang pihak yang memiliki kelebihan dana antara masyarakat atau perusahaan, masih bercampurnya konsep keuntungan yang diperoleh instrumen investasi di pasar modal dan perbankan, dan bentuk risiko investasi saham berupa tidak mendapatkan dividen dan kemungkinan bangkrut bagi perusahaan yang telah go publik.
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.
Analisis Akuntabilitas dan Transparansi Dana Masjid Terhadap Laporan Keuangan Masjid Jami’ Al Ridha Lima Puluh Kabupaten Batu Bara Amelia, Afni; Ardhansyah Putra Hrp; Sri Fitria Jayusman
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 1 (2025): 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.v6i1.4074

Abstract

The purpose of this study is to determine the extent of the level of accountability of financial reports at the Jami' Al-Ridha Mosque. To determine the application of transparency of the financial reports of the Jami' Al-Ridha Mosque to the congregation and other related parties. To determine whether the financial report of the Jami Al-Ridha Lima Puluh Mosque has presented financial information in an accountable and transparent manner. This type of research is qualitative data. The subjects in this study were BKM (Mosque Prosperity Agency), in this case the chairman, secretary, and treasurer who can provide representative information and have access and influence over all operational activities of the Jami' Al-Ridha Mosque. This study uses the Jami' Al-Ridha Mosque, Lima Puluh District, Batu Bara Regency as the object of research. The results of this study are that the Jami' Al-Ridha Lima Puluh Mosque, Batu Bara Regency is considered not to have presented adequate financial reports and in accordance with the provisions of ISAK No. 35. The Jami' Al-Ridha Lima Puluh Mosque only presents financial reports in the form of cash inflow and cash outflow reports, while the financial position report (balance sheet), activity report, cash flow report, and notes to the financial report have not been presented, this is due to the lack of human resources management regarding finances. The implementation of transparency in financial management at the Jami' Al-Ridha Lima Puluh Mosque, Batu Bara Regency is considered transparent in principle, but still very simple. Accountability for financial management at the Jami' Al-Ridha Lima Puluh Mosque, Batu Bara Regency, although still simple, but the governance is very sharia, implementing the principles of trust and truth in it.