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All Journal Jurnal Reviu Akuntansi dan Keuangan Afkaruna: Indonesian Interdisciplinary Journal of Islamic Studies Jurnal Riset Akuntansi dan Bisnis Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Ilmu Ekonomi dan Bisnis
Irfan Irfan
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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The Testing Model of Financial Management Ability of Small and Medium Enterprises (SMEs) Maya Sari; Irfan Irfan; Jufrizen Jufrizen; Leni Deli
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1041.395 KB) | DOI: 10.22219/jrak.v10i3.13331

Abstract

This research aims to know the effect of financial literacy directly or indirectly through financial management of SMEs in Medan city by financial inclusion. The research uses quantitative method to associative approach with the data technic analysis using path analysis. Data were complied through questionnaries, interviews and  documentation from a sample of 205 SMEs. The result of the research concludes that financial literacy affects to financial inclusion, the financial inclusion affects to the financial management ability, financial literacy affects to the financial management ability positively and significantly. Financial literacy also affects to financial management on SMEs in Medan city directly or indirectly. The limitation of this study is the lack of empirical research of SMEs in Medan city. The Implications of this research is that SMEs in maintaining and developing business competition in the future.
AKUNTANSI ZAKAT PERUSAHAAN: PERSPEKTIF CENDEKIAWAN MUSLIM DI KOTA MEDAN Irfan Irfan
Jurnal Riset AKuntansi dan Bisnis Vol 20, No 1 (2020): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v20i1.4898

Abstract

Abstrak . Kajian ini bertujuan untuk menganalisis akuntansi zakat perusahaan daripada perspektif cendekiawan muslim di kota Medan. Kebanyakan perusahaan di Indonesia menggunakan kaedah modal kerja dalam membuat taksiran zakat perusahaan. Hal ini berbeda dengan muzakki di kota Medan yang menggunakan kaedah keuntungan tahunan. Persoalannya, mengapakah ia berlaku sedemikian?.Ketidakseragaman pengamalan kaedah ini menimbulkan beberapa implikasi. Antaranya yang penting ialah kedua-dua kaedah ini akan menghasilkan nilai zakat yang dikenakan adalah berbeda. Selain itu, jika kaedah modal kerja yang dipakai, selagi modal kerja tersebut adalah positif, sesuatu perusahaan dikenakan zakat walaupun ia mengalami kerugian. Sebaliknya jika sesuatu perusahaan mendapat keuntungan yang tinggi sekalipun, ia tidak dikenakan zakat selagi modal kerja perusahaan adalah negatif. Persoalannya antara kedua dua kaedah tersebut, kaedah manakah yang lebih adil dan sesuai baik kepada pembayar zakat ataupun kepada penerima zakat? Apakah munasabah sesuatu perusahaan itu telah mengalami kerugian, tetapi pada masa yang sama ia dibebani dengan zakat? Sedang kepada pihak yang lain, mereka tidak dikenakan zakat, padahal mereka menikmati keuntungan yang lumayan?. Penelitian ini merupakan jenis penelitian kualitatif, data dikumpulkan dengan cara wawancara mendalam kepada beberapa informan yang terpilih. Hasil penelitian menunjukkan bahwa perspektif cendekiawan muslim dikota medan masih lagi berbeda pendapat dalam menilai akuntanzi zakat perusahaan di kota Medan.Abstract. This study aims to analyze the accounting of corporate zakat rather than the perspective of Muslim scholars in the city of Medan. Most companies in Indonesia use the working capital method in making company alms estimates. This is different from muzakki in Medan who uses the annual profit method. The problem is, why does it apply this way? The unequal practice of this practice has several implications. The important thing is that both of these methods will produce different values of zakat that are imposed. In addition, if the working capital method is used, while the working capital is positive, a company is subject to zakat even if it loses. Conversely, if a company gets a high profit though, it is not subject to zakat while the company's working capital is negative. The problem is between the two methods, which method is more just and appropriate for both the zakat payer and the recipient of zakat? Is it possible that the company has suffered a loss, but at the same time it was burdened with zakat? As for the other parties, they are not subject to alms, even though they enjoy a decent profit ?. This research is a type of qualitative research, data collected by in-depth interviews with selected informants. The results showed that the perspectives of Muslim scholars in the city of Medan still differed in their opinions in evaluating the zakat accountants of the company in the city of Medan.
Pengaruh Kecerdasan Emosional Dan Kecerdasan Intelektual Terhadap Tingkat Pemahaman Dasar Akuntansi Pada Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Sumatera Utara irfan irfan
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 1 (2021): January
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v2i1.114

Abstract

tecnhiques in this study, the questionnaire and data analysis tecnhiques in this analysis are multiple regression analysis. Hypothesis testing results show that the value of t count emotional intelligence variables to the level of accounting basic understanding of 6.068 compared to the value of t table 1.65251 means 6.068>1.65351 which means that emotional intellegence variables have an influence on the level of basic understanding of accounting in students of economic and business faculty Muhammadiyah Sumatra. Hypothesis testing results show that the value of the intellectual intelligence variable to the level of accounting basic understanding is -710 compared to the value of t table 1.65251 means 0.710< 1.65251 which means that intellectual intelligence variables do not influence the level of basic understanding of accounting in students of economic faculty and business of muhammadiyahuniversity of north sumatra. As for results of testing the hypothesis it is known that there is a simultaneous influence of emotional intelligence and intellectual intelligence together on the level of basic understanding of accounting in students of faculty of economics and business at muhammadiyah university in north sumatra, where the value of f count = 18.551>f table 3.85 means Ha is accepted and Ho rejected. 
Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak irfan irfan
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

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

Abstract

The purpose of this study was to determine the effect of taxpayer awareness, tax services, and knowledge of taxpayers on tax revenues at KPP Pratama Deli Serdang. To avoid misunderstandings in understanding the discussion in this study, the authors limit the research problem to individual taxpayers at KPP Deli Serdang. This study uses an associative research design. The sample in this study were individual taxpayers who reported their Annual Tax Return in March 2017. Due to limited time and research locations outside the city, in this study the number of research samples was only 50 people, this study used multiple linear analysis techniques using SPSS version 19 is the t-test and f-test methods, while the results of the research are that there is an influence between taxpayer awareness on tax revenues at KKP Pratama Deli Serdang, there is a significant effect between tax services on tax revenues at KPP Pratama Deli Serdang, there is an effect on mandatory knowledge tax on tax revenues at KPP Pratama Deli Serdang.
THE ROLE OF PROFESSIONAL ETHICS MEDIATION IN THE INFLUENCE OF AUDITOR COMPETENCE AND TASK COMPLEXITY ON AUDIT JUDGMENT IN PUBLIC ACCOUNTING FIRMS IN MEDAN M. Adrian Patria Erza Nasution; Maya Sari; Irfan Irfan
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 6 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i6.4073

Abstract

This study aims to analyze the effect of auditor competence and task complexity on audit judgment, with professional ethics as an intervening variable. The background of this study is driven by the increasing need for reliable and transparent financial reports, given that these reports are the main basis for investors, creditors, regulators, and other stakeholders in making strategic decisions. Quality audit judgment can only be achieved if auditors have adequate technical competence and experience and can deal with the increasing complexity of audit tasks. In addition, auditors must uphold professional ethics to remain independent, objective, and able to avoid potential conflicts of interest in every decision-making process. This study uses an associative quantitative approach with path analysis using SmartPLS 4.0 software. Data were collected through questionnaires distributed to 80 auditors working at several public accounting firms. The results show that auditor competence and task complexity positively and significantly affect professional ethics. These two variables also have a positive and significant effect on audit judgment. In addition, professional ethics have a positive and significant effect on audit judgment and can mediate the relationship between auditor competence and audit judgment, as well as between task complexity and audit judgment. These findings confirm that the quality of audit judgment is largely determined by a combination of technical competence, experience in managing complexity, and commitment to professional ethics. Thus, this study strengthens the literature on the determinants of audit judgment and provides practical implications for improving audit quality in both the public and private sectors.
A Fiqh Reconstruction in Company Zakat Accounting Irfan Irfan; Muhyarsyah Muhyarsyah
Afkaruna: Indonesian Interdisciplinary Journal of Islamic Studies Vol. 16 No. 2: December 2020
Publisher : Fakultas Studi Islam dan Peradaban, Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/AIIJIS.2020.0120.175-208

Abstract

The paper aims to explore the concept of the company from the aspects of Islamic law (fiqh) and sharia, as the basis in determining the company as muzakki, thus raising the legal obligation for companies to pay zakat through the zakat accounting calculation method. This study is designed to reconstruct the concepts of fiqh and sharia in muamalah (economic) activities within the framework of aqidah, sharia and akhlak through ijtihad. The research uses qualitative analysis, through a literature study approach by exploring various classical and contemporary sources. This paper found that the company is synonymous as syirkah on the basis of syakhshiyyah i’tibariyyah (spiritual entity) or syakhshiyyah hukmiyyah, referred to as al-dhimmah, that is, inherent traits of humans, as expert al-form (the right to receive) and syahhshiyyah al-ada (the right to fulfill responsibilities). So, the company as the subject of zakat has an obligation to pay zakat based on five principles inherent in the company as muzakki. The calculations are carried out by using the company zakat accounting method based on established standards (AAOIFI), (MASB), and (IAI). The determination of companies as subjects of zakat, which has the obligation to pay zakat, certainly has positive implications for the realization of a fair and equitable distribution of wealth, as well as the emergence of corporate social responsibility (collectively) and the responsibility of a Muslim (individually) in realizing his worship. to Allah SWT, an increase in community welfare can be achieved.
The Effect Of Liquidity And Leverage On Profitability In Manufacturing Companies In The Healthcare Sub-Sector Listed On The Indonesia Stock Exchange Irfan Irfan; Fatimah Zahra
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 7 No. 1 (2026): May 2026
Publisher : CERED Indonesia Institute

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

Abstract

The purpose of this study is to examine and analyze the effect of liquidity and leverage on profitability in manufacturing companies in the healthcare sub-sector listed on the Indonesia Stock Exchange during the 2022-2024 period. In this study, the author used an associative approach with quantitative research and secondary data sources obtained from the companies' annual financial reports published on the Indonesia Stock Exchange. Data collection used documentation. The sampling technique used census sampling, resulting in a sample of 30 observations. The data analysis techniques used in this study included descriptive statistics, classical assumption tests, multiple linear regression, hypothesis testing, and coefficient of determination tests using SPSS. The results indicate that partially, liquidity has a positive and significant effect on profitability, while leverage has no significant effect. Simultaneous results indicate that both liquidity and leverage have a positive and significant effect on profitability.
Audit Sektor Publik: Dalam Meningkatkan Akuntabilitas dan Transparansi Perusahaan Publik Nadya Prananda; Nastiar Saputra Rangkuti; Tamara Munjihatu Tazkiyah Ashal; Nasirwan Nasirwan; Irfan Irfan; Rakhmad Bahagia; Zulher Zulher
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.46

Abstract

Audit sektor publik meningkatkan akuntabilitas dengan menjamin penggunaan sumber daya dan keputusan dapat dipertanggung jawabkan. Penelitian ini bertujuan untuk menentukan peran strategis audit sektor publik dalam mendukung akuntabilitas dan transparansi keuangan perusahaan publik dan untuk menemukan masalah dan solusi yang terkait. Dengan menganalisis data yang dikumpulkan dari studi dan penelitian sebelumnya secara tematik, penelitian ini bertujuan untuk menemukan pola dan hubungan antara berbagai elemen yang terkait dengan audit sektor publik. Studi ini melihat bagaimana audit sangat penting untuk meningkatkan akuntabilitas dan transparansi, dua pilar utama tata kelola yang baik. Audit tidak hanya memastikan bahwa perusahaan publik menggunakan sumber daya dengan benar, tetapi juga memberi orang akses ke informasi dan memungkinkan orang untuk berpartisipasi dan mengawasi
Cryptocurrency Investment: Financial Technology Policy, Financial Literacy and Expected Return Irfan irfan
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 2 (2025): October 2025
Publisher : CERED Indonesia Institute

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

Abstract

This study aims to analyze the influence of financial technology, financial literacy, and expected returns on cryptocurrency investment interest among Sun Plaza Medan employees. This study uses a quantitative approach with a survey method. Data were collected by distributing questionnaires to Sun Plaza Medan tenant employees who met the research criteria. The sample size in this study was 89 respondents. The data analysis technique used was Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results show that financial technology has a positive and significant effect on cryptocurrency investment interest, financial literacy has no effect on cryptocurrency investment interest, and expected returns have no effect on cryptocurrency investment interest among Sun Plaza Medan employees. These findings indicate that easy access to financial technology, adequate financial understanding, and perceptions of potential investment profits are important factors in shaping individual interest in investing in crypto assets.
Pengaruh Sistem Informasi Akuntansi Manajemen, Sistem Pengukuran Kinerja Dan Sistem Penghargaan Terhadap Kinerja Manajerial Pada Pt. Kawasan Industri Medan Leni Deli; Irfan Irfan
Jurnal Riset AKuntansi dan Bisnis Vol 26, No 1 (2026): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/31642

Abstract

This study aims to examine and analyze the influence of management accounting information systems, performance measurement systems, and reward systems on managerial performance at PT Kawasan Industri Medan. The sampling technique employed is the saturated sampling method, resulting in a total sample size of 32. Data collection was conducted via questionnaires distributed to managers, assistant managers, and supervisors at PT Kawasan Industri Medan (PT KIM). Data analysis involved outer model analysis, inner model analysis, and hypothesis testing using Partial Least Squares (PLS) software. The results indicate that: 1) the management accounting information system has a significant effect on managerial performance; 2) the performance measurement system does not have a significant effect on managerial performance; and 3) the reward system does not have a significant effect on managerial performance.
Co-Authors Eka Nurmala Sari Fatimah Zahra Ismayanti Polem Jufrizen Leni Deli M. Adrian Patria Erza Nasution Maya Sari Muhyarsyah, Muhyarsyah Nadya Prananda Nasirwan Nasirwan Nastiar Saputra Rangkuti Rakhmad Bahagia Tamara Munjihatu Tazkiyah Ashal Zulher Zulher