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All Journal MODELING: Jurnal Program Studi PGMI Balance : Jurnal Akuntansi dan Manajemen Bursa : Jurnal Ekonomi dan Bisnis Journal of International Conference Proceedings Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Humanities Education Management Accounting and Transportation
Siregar, Siti Aisyah
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Social Sciences Transportation Other

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Pengaruh Sistem Informasi Akuntansi Pengeluaran Kas Terhadap Pengendalian Internal Siregar, Siti Aisyah; abdullah, Ikhsan; Chandra, Dody Salden
Bursa : Jurnal Ekonomi dan Bisnis Vol. 2 No. 3 (2023): September 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v2i3.433

Abstract

The purpose of this research is to determine and analyze the influence of the Cash Disbursement Accounting Information System on Internal Control at PT. Perkebunan Nusantara IV (Persero) Medan. In this research, an associative approach is used to determine the relationship between each variable. The data is presented in the form of quantitative data, namely testing and analyzing the data by calculating numbers and then drawing conclusions and testing. In this research, the objects studied were employees of PT. Perkebunan Nusantara IV (Persero) Medan with a population of 54 people and a sample of 54 people with sampling using saturated sampling. The results of the research are that the Cash Disbursement Accounting Information System has a significant effect on Internal Control at PT. Perkebunan Nusantara IV (Persero) Medan.
Moderation of External Pressure on the Effect of Budget Participation on Budget Gaps Siregar, Siti Aisyah; Nainggolan, Edisah Putra; Fadhila, Novi
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2817

Abstract

This study aims to analyze the Moderation of External Pressure on the effect of Budget Participation on Budgetary Gaps in local governments in Deli Serdang Regency. The population in this study were local government officials who are members of the Regional Work Unit (SKPD) in Deli Serdang Regency, the sample selected was 100 respondents. This study used a quantitative approach, data were analyzed using the Partial Least Square (PLS) analysis technique. The results of the study show that external pressure mediates the effect of budgetary participation on budgetary gaps in local governments in the Deli Serdang district.
Moderation of External Pressure on the Effect of Budget Participation on Budget Gaps Siregar, Siti Aisyah; Nainggolan, Edisah Putra; Fadhila, Novi
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2817

Abstract

This study aims to analyze the Moderation of External Pressure on the effect of Budget Participation on Budgetary Gaps in local governments in Deli Serdang Regency. The population in this study were local government officials who are members of the Regional Work Unit (SKPD) in Deli Serdang Regency, the sample selected was 100 respondents. This study used a quantitative approach, data were analyzed using the Partial Least Square (PLS) analysis technique. The results of the study show that external pressure mediates the effect of budgetary participation on budgetary gaps in local governments in the Deli Serdang district.
Analisis Efektivitas Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Siregar, Siti Aisyah
Bursa : Jurnal Ekonomi dan Bisnis Vol. 3 No. 3 (2024): September 2024
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v3i3.586

Abstract

Pendapatan Asli Daerah merupakan sumber dana yang digunakan untuk mengelola kegiatan operasional dan pelayanan publik daerah. Namun berdasarkan data, Realisasi Pendapatan Asli Daerah Kota Binjai terlihat belum efektif dan fluktuatif pada tahun 2018-2022. Melihat permasalahan tersebut, peneliti tertarik untuk melakukan penelitian dengan melihat beberapa faktor yaitu data anggaran dan realisasi pajak daerah dan retribusi daerah. Jenis penelitian yang dilakukan adalah kualitatif dengan metode penelitian deskriptif. Setelah dilakukan penelitian ternyata Pajak Daerah dan Retribusi Daerah di Kota Binjai tahun 2018-2022 belum efektif dan terus mengalami fluktuatif, alasan tersebut tentu saja akan menyebabkan Pendapatan Asli Daerah juga menjadi tidak efektif. Diharapkan kedepannya pemerintah daerah melakukan evaluasi dan pengawasan dalam pemungutan dan pengelolaan dana Pajak Daerah dan Retribusi Daerah. Original Regional Income is a source of funds used to manage operational activities and regional public services. However, based on data, the Realization of Regional Original Income in Binjai City appears to be ineffective and fluctuating in 2018-2022. Given these problems, researchers are interested in conducting research by looking at several factors, namely data on the budget and realization of regional taxes and regional levies. The type of research carried out was qualitative with descriptive research methods. After conducting research, it turns out that Regional Taxes and Regional Levies in Binjai City in 2018-2022 have not been effective and continue to fluctuate, this reason will of course cause Regional Original Income to also become ineffective. It is hoped that in the future the regional government will carry out evaluations and supervision in the collection and management of Regional Tax and Regional Retribution funds.
Urgensi dan Kontribusi Psikologi dalam Pendidikan Siregar, Siti Aisyah; Panggabean, Hadi Saputra; Jubaidah, Siti; Aqila, Nazwa; Zahrach, Eca May; Andrian, Muhammad
Journal of Humanities Education Management Accounting and Transportation Vol 2, No 1 (2025): Februari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/hemat.v2i1.5100

Abstract

Psikologi pendidikan berperan dalam memahami dinamika belajar mengajar, karakteristik peserta didik, serta berbagai faktor yang memengaruhi pencapaian tujuan pembelajaran. Penelitianmenunjukkanbahwapendidik yang memiliki pemahaman mendalam tentang aspek psikologi ssiswa dapat merancang strategi pengajaran yang lebih efektif dan sesuai dengan kebutuhan individu. Salah satu fokus utama adalah hubungan sosial antara guru dan siswa, yang berpengaruh signifikan terhadap motivasi dan keterlibatan siswa dalam proses belajar. Pendidikan inklusif juga mendapatkan perhatian, di mana pendidik yang memahami perbedaan individu dapat memberikan dukungan yang tepat kepada siswa berkebutuhan khusus, memastikan semua siswa mendapat kanpendidikan yang berkualitas. Dengan mempertimbangkan karakteristik psikologis siswa dalam pengembangan kurikulum, pengalaman belajar dapat menjadi lebih relevan dan menarik.
Pengaruh Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak Badan dalam Membayar Pajak (Studi Kasus Pada KPP Medan Barat) Siregar, Siti Aisyah
Bursa : Jurnal Ekonomi dan Bisnis Vol. 2 No. 2 (2023): Mei 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v2i2.298

Abstract

This study aims to determine the effect of financial conditions on corporate taxpayer compliance in paying taxes at KPP Pratama Medan Barat from 2018-2020. The type of research used in this research is associative research. The population in this study were all corporate taxpayers who were registered with KPP Pratama Medan Barat and 99 business entities were sampled. Data collection techniques using Simple Linear Regression testing. The research results obtained indicate that financial condition has a positive and significant effect on corporate taxpayer compliance.
Ukuran Pemusatan Data Siregar, Siti Aisyah; Zahrach, Eca May; Panggabean, Hadi Saputra
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 4, No 2 (2025): July 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v4i2.6864

Abstract

Calculating research results, especially in the social sciences, is not easy. This is because findings in the social sciences do not always show a direct impact on the treatment being studied, unlike other scientific research. For example, in studying the effect of experimental methods on student insight, a qualitative approach is often used to analyze the results. In this article, we provide an example of research that analyzes the mean, median, and mode values. The analysis was carried out manually by relying on the mathematical skills of experts. However, to obtain broader and more valid results in social science research, we recommend the use of computational software such as SPSS and Microsoft Excel. In conclusion, research in the social sciences has a higher level of complexity, and to process and draw conclusions from the data, researchers are advised to utilize various data analysis applications.
Ukuran Pemusatan Data Siregar, Siti Aisyah; Zahrach, Eca May; Panggabean, Hadi Saputra
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 4, No 2 (2025): July 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v4i2.6864

Abstract

Calculating research results, especially in the social sciences, is not easy. This is because findings in the social sciences do not always show a direct impact on the treatment being studied, unlike other scientific research. For example, in studying the effect of experimental methods on student insight, a qualitative approach is often used to analyze the results. In this article, we provide an example of research that analyzes the mean, median, and mode values. The analysis was carried out manually by relying on the mathematical skills of experts. However, to obtain broader and more valid results in social science research, we recommend the use of computational software such as SPSS and Microsoft Excel. In conclusion, research in the social sciences has a higher level of complexity, and to process and draw conclusions from the data, researchers are advised to utilize various data analysis applications.
PENGARUH KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN VARIABEL MODERASI KETIDAKPASTIAN LINGKUNGAN DAN DESENTRALISASI PADA PT. KARYA HEVEA INDONESIA Asystasia, Widya Asystasia; Siregar, Siti Aisyah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3915

Abstract

Penelitian ini bertujuan untuk menyelidiki dampak berbagai komponen sistem informasi akuntansi manajemen pada kinerja manajer. Desentralisasi serta ketidakpastian di tempat kerja berdampak secara langsung dan tidak langsung berdasarkan hasil penelitian. Studi ini dilakukan dengan menggunakan pendekatan kuantitatif. Peneliti menyebarkan kuisioner berskala likert kepada karyawan PT Karya Hevea Indonesia. Data dianalisis menggunakan prosedur PLS-SEM dan SmartPLS yang meliputi Analisis Outer Model, Analisis Inner Model, dan Uji Hipotesis. Temuan penelitian menjelaskan bahwa karakteristik sistem informasi akuntansi manajemen mempunyai dampak signifikan terhadap kinerja kerja manajer. Sedangkan ketidakstabilan dan desentralisasi di lingkungan kerja tidak berdampak pada kinerja manajer di PT Karya Hevea Indonesia
Penerapan Model Pembelajaran Berbasis Keterampilan dalam Meningkatkan Kemampuan Berpikir Kritis Siswa SMP Anugrah Tanjung Medan Siregar, Siti Aisyah; Nursalimah, Nursalimah
MODELING: Jurnal Program Studi PGMI Vol. 11 No. 4 (2024): Desember
Publisher : Program Studi PGMI Sekolah Tinggi Ilmu Tarbiyah Nahdlatul Ulama Al Hikmah Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69896/modeling.v11i4.2837

Abstract

This study examines the application of skill-based learning models in improving students' critical thinking skills at SMP Anugrah Tanjung Medan. This study uses a qualitative descriptive approach. Data collection techniques through observation, in-depth interviews, and documentation. Triangulation is used as a validity technique in this study. Data analysis techniques in this study include data reduction, data display, and drawing conclusions. The results of the study indicate that the application of skill-based learning models that include group discussions, case studies, and problem-based learning has succeeded in improving students' critical thinking skills. Supporting factors include teacher competence, availability of learning resources, student motivation, and school policy support and parental involvement. While inhibiting factors include limited facilities and infrastructure, limited learning time, and differences in student abilities. Positive impacts that are seen include increased active student participation in learning, the ability to analyze problems, and communication and collaboration skills. This study provides insight into the effectiveness of skill-based learning models as a strategy to develop students' critical thinking in accordance with the demands of 21st century education. Abstrak Penelitian ini mengkaji penerapan model pembelajaran berbasis keterampilan dalam meningkatkan kemampuan berpikir kritis siswa di SMP Anugrah Tanjung Medan. Penelitian ini Menggunakan pendekatan deskriptif kualitatif. Teknik pengumpulan data melalui observasi, wawancara mendalam, dan dokumentasi. Triangulasi digunakan sebagai teknik validitas dalam penelitian ini. Teknik analisis data dalam penelitian ini meliputi reduksi data, display data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa penerapan model pembelajaran berbasis keterampilan yang mencakup diskusi kelompok, studi kasus, dan pembelajaran berbasis masalah berhasil meningkatkan kemampuan berpikir kritis siswa. Faktor pendukung meliputi kompetensi guru, ketersediaan sumber belajar, motivasi siswa, serta dukungan kebijakan sekolah dan keterlibatan orang tua. Sedangkan faktor penghambat mencakup keterbatasan sarana prasarana, waktu pembelajaran yang terbatas, dan perbedaan kemampuan siswa. Dampak positif yang terlihat antara lain meningkatnya partisipasi aktif siswa dalam pembelajaran, kemampuan menganalisis permasalahan, dan keterampilan komunikasi serta kolaborasi. Penelitian ini memberikan wawasan tentang efektivitas model pembelajaran berbasis keterampilan sebagai strategi untuk mengembangkan pemikiran kritis siswa sesuai dengan tuntutan pendidikan abad ke-21.
Co-Authors Aqila, Nazwa Asystasia, Widya Asystasia Chandra, Dody Salden Edisah Putra Nainggolan Ikhsan Abdullah Muhammad Andrian, Muhammad Novi Fadhila, Novi Nursalimah, Nursalimah Panggabean, Hadi Saputra Siti Jubaidah, Siti Zahrach, Eca May