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All Journal Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Jurnal Akuntansi dan Pajak JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Economic, Bussines and Accounting (COSTING) Maneggio: Jurnal Ilmiah Magister Manajemen LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Owner : Riset dan Jurnal Akuntansi Jurnal Samudra Ekonomi dan Bisnis Journal Of Management Science (JMAS) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) International Journal of Business Economics (IJBE) Enrichment : Journal of Management Jurnal Darma Agung Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) JURNAL ILMIAH GLOBAL EDUCATION Proceeding International Seminar of Islamic Studies Jurnal Ipteks Terapan : research of applied science and education Balance : Jurnal Akuntansi dan Manajemen Jurnal SALMAN : Sosial dan Manajemen Prosiding Seminar Nasional Universitas Serambi Mekkah International Journal Of Economics Social And Technology Bursa : Jurnal Ekonomi dan Bisnis Journal of International Conference Proceedings Mandiri: Jurnal Akuntansi dan Keuangan Medani : Jurnal Pengabdian Masyarakat Khidmat IJMA Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Edisah Putra Nainggolan
Universitas Muhammadiyah Sumatera Utara
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Pajak Bumi Dan Bangunan Dalam Perspektif Peningkatan Pendapatan Asli Daerah Kota Medan Nainggolan, Edisah Putra
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.602 KB) | DOI: 10.59086/jam.v1i1.1

Abstract

Penelitian ini bertujuan untuk menganalisis penerimaan Pajak Bumi dan Bangunan (PBB) Dalam Perspektif Peningkatan Pendapatan Asli Daerah (PAD). Pajak Bumi Bangunan adalah pajak atas bumi atau bangunan yang dimiliki, dikuasai, dan atau dimanfaatkan oleh orang pribadi atau badan, kecuali wilayah yang digunakan untuk kegiatan usaha perkebunan, kehutanan, dan pertambangan. Sesuai dengan peraturan undang-undang no. 28 Tahun 2009 jenis pajak baru yang dipungut oleh daerah adalah pajak bumi dan bangunan. Dalam penelitian ini akan dikaji realisasi penerimaan pajak bumi. Dari hasil penelitian diketahui bahwa penerimaan pajak bumi dan bangunan di Kota Medan hampir mencapai target yang ditentukan. Terdapat peningkatan penerimaan pajak setiap tahunnya. This study aims to analyze Land and Building Tax (PBB) receipts in the Perspective of Increasing Regional Original Income (PAD). Building land tax is a tax on land or buildings that are owned, controlled, and or utilized by individuals or entities, except for areas used for plantation, forestry, and mining business activities. In accordance with the regulations of law no. 28 of 2009 a new type of tax levied by the regions is the property tax. In this research, the realization of land tax revenue will be reviewed. From the results of the study, it was found that land and building tax revenues in the city of Medan almost reached the specified target. There is an increase in tax revenue every year
Peran Mediasi Inklusi Keuangan pada Literasi Keuangan dan Kinerja UMKM di Kabupaten Deli Serdang Nainggolan, Edisah Putra
Balance : Jurnal Akuntansi dan Manajemen Vol. 2 No. 1 (2023): April 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v2i1.267

Abstract

Penelitian ini bertujuan untuk mengetahui peran mediasi inklusi keuangan terhadap pengaruh Teknologi Finansial terhadap kinerja UMKM di Kabupaten Deli Serdang. Penelitian ini menggunakan pendekatan penelitian eksplanatori. Sampel penelitian ini adalah 100 UMKM di Kabupaten Deli Serdang. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling. Analisis data yang digunakan adalah analisis PLS (Partial Least Square). Berdasarkan hasil penelitian dapat disimpulkan bahwa: 1) Literasi Keuangan dan Teknologi Finansial berpengaruh positif dan tidak signifikan terhadap kinerja UMKM di Kabupaten Deli Serdang. 2) Literasi keuangan dan Teknologi Finansial berpengaruh positif dan signifikan terhadap inklusi keuangan terhadap kinerja UMKM di Kabupaten Deli Serdang. 3) Inklusi keuangan berpengaruh positif dan tidak signifikan terhadap kinerja UMKM di Kabupaten Deli Serdang. 4) Inklusi keuangan tidak memediasi antara Literasi Keuangan dan Teknologi Finansial terhadap kinerja UMKM di Kabupaten Deli Serdang This study aims to determine the mediating role of financial inclusion on the influence of Financial Technology on the performance of MSMEs in Deli Serdang Regency. This study uses an explanatory research approach. The sample of this research is 100 UMKM in Deli Serdang Regency. The sampling technique used was the purposive sampling method. The data analysis used is PLS (Partial Least Square) analysis. Based on the results of the study it can be concluded that: 1) Financial Literacy and Financial Technology have a positive and not significant effect on the performance of MSMEs in Deli Serdang Regency. 2) Financial literacy and Financial Technology have a positive and significant effect on financial inclusion on the performance of MSMEs in Deli Serdang Regency. 3) Financial inclusion has a positive and not significant effect on the performance of MSMEs in Deli Serdang Regency. 4) Financial inclusion does not mediate between Financial Literacy and Financial Technology on the performance of MSMEs in Deli Serdang Regency.
Analisis Kinerja Pegawai dalam Penggunaan Sistem Informasi Akuntansi Manajemen dan Disiplin Kerja Nainggolan, Edisah Putra
Balance : Jurnal Akuntansi dan Manajemen Vol. 2 No. 3 (2023): Desember 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v2i3.369

Abstract

Penelitian bertujuan untuk meneliti kinerja karyawan berdasarkan penggunaan system Informasi Akuntansi dan bagaimana dan kinerja karyawan dipengaruhi oleh disiplin kerja, penelitian ini menggunakan pendekatan kuantitatif dengan jumlah sampel sebanyak 150 orang karyawan PT. Telkom Akses Medan. Pengumpulan informasi menggunakan quesioner dan metode pengujian ini menggunakan aplikasi SmartPls. Hasil penelitian menunjukkan kualitas sistem informasi akuntansi manajemen berpengaruh signifikan dan positif terhadap kinerja, Disiplin dalam bekerja mempunyai pengaruh yang nyata dan menguntungkan terhadap produktivitas di PT. Telkom Akses Medan. The research aims to examine employee performance based on the use of the Accounting Information system and how employee performance is influenced by work discipline. This research uses a quantitative approach with a sample size of 150 PT employees. Telkom Access Medan. Information collection uses a questionnaire and this testing method uses the SmartPls application. The research results show that the quality of the management accounting information system has a significant and positive effect on performance. Discipline at work has a real and beneficial effect on productivity at PT. Telkom Access Medan.
DETERMINAN MINAT MAHASISWA BERINVESTASI DI PASAR MODAL Hidayat, Rahmat; Nainggolan, Edisah Putra
Jurnal Ilmiah Global Education Vol. 4 No. 4 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 4, Desember 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i4.1575

Abstract

This research aims to analyse the factors that influence students' interest in investing in the capital market. The determining factors are education, risks and profits, and availability of funds. The analysis technique used is the Structural Equation Model (SEM) with the Smart PLS V. 3.2 application tool. The research results show that education has a positive and significant effect on students' interest in investing in the capital market. Education, both formal and non-formal, will encourage students' understanding of the importance of investment, both in the capital market and investment in other sectors. Profits and risks have a positive and significant effect on students' interest in investing in the capital market. Profits will encourage students' interest in investing in the capital market. This is the main factor that attracts students' interest. The source of funds has a positive and significant effect on students' interest in investing in the capital market. Students who have excess sources of funds or have sources of income tend to be more interested in investing in the capital market. Conversely, if students do not have excess sources of funds, they will choose the safe route by not investing in the capital market.  
Optimalisasi Kinerja UMKM di Medan Timur melalui Pengetahuan Akuntansi dan Financial Technology: Peran Literasi Keuangan Latifa, Annisa; Nainggolan, Edisah Putra
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1101

Abstract

Penelitian ini bertujuan menganalisis hubungan pengetahuan akuntansi dan financial technology terhadap kinerja Usaha Mikro, Kecil, dan Menengah (UMKM) di wilayah Medan Timur dengan literasi keuangan sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan pengumpulan data melalui kuesioner terhadap 80 pelaku UMKM sektor akomodasi, makanan, dan minuman. Analisis data dilakukan menggunakan Partial Least Square (PLS) melalui aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa pengetahuan akuntansi berhubungan positif dan signifikan dengan kinerja UMKM, sementara financial technology berhubungan positif namun tidak signifikan. Literasi keuangan tidak terbukti memoderasi hubungan antara pengetahuan akuntansi dan kinerja UMKM maupun antara financial technology dan kinerja UMKM. Temuan ini mengindikasikan bahwa peningkatan kinerja UMKM di Medan Timur lebih dipengaruhi oleh kompetensi akuntansi dan pemanfaatan teknologi keuangan secara langsung, sedangkan literasi keuangan masih memerlukan penguatan melalui program edukasi dan pelatihan yang lebih terarah. This study aims to examine the relationship between accounting knowledge and financial technology on the performance of Micro, Small, and Medium Enterprises (MSMEs) in East Medan, with financial literacy serving as a moderating variable. A quantitative associative approach was employed, using questionnaire data collected from 80 MSME owners operating in the accommodation, food, and beverage sectors. Data analysis was conducted using Partial Least Squares (PLS) with the SmartPLS application. The findings indicate that accounting knowledge has a positive and significant relationship with MSME performance, while financial technology shows a positive but insignificant relationship. Furthermore, financial literacy does not moderate the relationship between accounting knowledge and MSME performance, nor the relationship between financial technology and MSME performance. These results suggest that improvements in MSME performance in East Medan are primarily driven by accounting competencies and the direct utilization of financial technology, while financial literacy requires further strengthening through targeted education and training programs
Penguatan Karakter dan Pengetahuan Dasar Anak Usia Dini Melalui Program Pengabdian Masyarakat Zuhdi, Abdurrahman; Aldhila, Adang; ‘Afifah, Nur; Dari, Wulan; Musprawita, Citra; Nainggolan, Edisah Putra
Medani : Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jpm.v4i3.1385

Abstract

Kuliah Kerja Nyata (KKN) Karisma di Kelurahan Karang Berombak, Medan Barat, pada 15 September 2025 hingga 24 september 2025 dilaksanakan untuk mendukung pengembangan potensi lokal sekaligus melestarikan tradisi masyarakat. Kegiatan meliputi pendampingan UMKM, pelestarian budaya melalui tari dan permainan tradisional, edukasi anak-anak, kegiatan keagamaan, serta kerja bakti. Program ini menggunakan metode observasi, sosialisasi, dan pendampingan masyarakat. Hasilnya menunjukkan peningkatan keterampilan UMKM, penguatan karakter anak, serta kesadaran masyarakat dalam menjaga budaya lokal. KKN ini berhasil mempererat hubungan mahasiswa dengan warga serta memberi dampak sosial, budaya, dan ekonomi. The Karisma Community Service Program (KKN) in Karang Berombak, Medan Barat, held in 2025 September 15 to 24, aimed to develop local potential and preserve community traditions. Activities included MSME assistance, cultural preservation through dance and traditional games, children’s education, religious events, and communal work. Methods used were observation, socialization, and mentoring. The results showed improvements in MSME skills, children’s character building, and community awareness of cultural preservation. This program strengthened student-community relations and created social, cultural, and economic impacts.
Integrasi Sistem Akuntansi Keuangan dan Teknologi Informasi dalam Penyusunan Laporan Keuangan yang Berkualitas Edisah Putra Nainggolan; Harni Susindy
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 8, No 2 (2025): September 2025
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i2.28299

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis peran sistem akuntansi keuangan dan teknologi informasi dalam meningkatkan kualitas laporan keuangan pada PTPN IV Regional 1 Medan.Metode Penelitian: Penelitian menggunakan pendekatan kuantitatif dengan desain deskriptif dan kausal. Data dikumpulkan melalui kuesioner yang disebarkan kepada 87 responden yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan dengan Structural Equation Modeling berbasis Partial Least Square (SEM-PLS) menggunakan aplikasi SmartPLS, meliputi pengujian outer model dan inner model.Originalitas/Novelty: Kebaruan penelitian ini terletak pada pengujian simultan sistem akuntansi keuangan dan teknologi informasi dalam konteks perusahaan perkebunan BUMN, dengan pendekatan SEM-PLS yang memberikan gambaran komprehensif mengenai hubungan antar variabel laten.Hasil Penelitian: Hasil penelitian menunjukkan bahwa sistem akuntansi keuangan dan teknologi informasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan, dengan kemampuan penjelasan model sebesar 61,7 persen.Implikasi: Temuan ini memberikan implikasi praktis bagi manajemen dalam meningkatkan kualitas laporan keuangan melalui penguatan sistem akuntansi dan optimalisasi pemanfaatan teknologi informasi. Research Objective: This study aims to analyze the role of financial accounting systems and information technology in improving the quality of financial statements at PTPN IV Regional 1 Medan.Research Method: This research employs a quantitative approach with descriptive and causal designs. Data were collected through questionnaires distributed to 87 respondents selected using purposive sampling. Data analysis was conducted using Structural Equation Modeling based on Partial Least Square (SEM-PLS) with SmartPLS, including outer and inner model evaluations.Originality/Novelty: The novelty of this study lies in the simultaneous examination of financial accounting systems and information technology within a state-owned plantation company context, using SEM-PLS to provide a comprehensive assessment of latent variable relationships.Research Results: The results indicate that both financial accounting systems and information technology have a positive and significant effect on the quality of financial statements, with an explanatory power of 61.7 percent.Implications: These findings offer practical implications for management in enhancing financial reporting quality through strengthening accounting systems and optimizing the use of information technology.
Forensic Audits in Practice: A Systematic Literature Review Marnoko Marnoko; Edisah Putra Nainggolan; Ihsan Abdullah
International Journal Of Economics Social And Technology Vol. 5 No. 1 (2026): Maret-Mei 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v5i1.1519

Abstract

This study aims to explore and synthesize literature related to the role of forensic audits in fraud detection and prevention through the Systematic Literature Review (SLR) approach. Article searches were conducted on Scopus, Web of Science, Google Scholar, and JSTOR databases using keywords such as "forensic audit", "fraud detection", and "forensic accounting", which yielded 320 articles. After the selection process using the PRISMA diagram, 15 high-quality articles were further analyzed. The results of the review show that technologies such as machine learning, big data analytics, and blockchain have contributed significantly to improving the effectiveness of fraud detection, especially through the identification of transaction anomalous patterns. However, key challenges include the high cost of technology adoption, a lack of consistent regulation and professional standards, as well as the competency gap of forensic auditors especially in terms of professional skepticism. The application of forensic audits is also increasingly relevant in the digital sector such as digital banking and insurance. This study concludes that although forensic audits have great potential, there is a need to strengthen regulations, improve auditor competency training, and provide more accessible technology to optimize fraud detection and prevention in an ongoing manner.
Co-Authors Abdullah, Ikhsan Adang Aldhila Ahmad Zulfikri Aisyah Balqish Akrom, Akrom Alfa, Christine Amanda Sukmawati Ananda, Chairunnisa Andryana Annisa Latifa Apriananda, Risty Dwi Azhari, Ibrahim Catherine Catherine Chandra, Dody Salden Chandra, Dody Salden Citra, Michika Cristina Reinaldo Dahrani, Dahrani Damanik, Permata Khairani Daniel Fernando Tatarang Deli, Leni Dewi Pujiawati Dinda Ramadhani Nasution Ela Safitri Erin Lianto EVELYN EVELYN Fadila, Rahma Fadillah Anwar Fira Safira Firya Naziha Parinduri Gina Surna Gunawan, Jerry Harni Susindy Hutagalung, Marion Mart Parningotan Ihsan Abdullah Ikhsan Abdulla Ikhsan Abdullah Ikhsan Abdullah Indriyani, Syahvira Jenniffer - Jesslin Marlim Jufrizen Julita Julita Julita, Julita Kaban, Ferry Andika Kenny Anselnus Khairul Anwar Pulungan Khosasi, Steven Kimberton Loni lisa liyanti Margaret Guita Marnoko Marnoko Maya Sari Maya Sari Michael Riady Muhammad Firza Alpi, Muhammad Firza Musprawita, Citra Nadia Ika Purnama Nel Arianty Noer Djanius Sahfitri Novi Fadhila, Novi Novien Rialdy Nurmayasari Ongko, Stiven Kreverius Parlindungan Parlindungan Parlindungan, Parlindungan Patrecia Manik Pelysa, Pelysa Permata Sari, Mega Intan Putri Wanda, Nadira Rahmad Muliadi Rahmat Hidayat Rahmat Hidayat Rahmayati Rahmayati Ricky Rafii Ritonga Rifki Hamdani Rindy Antika Sari Rosa Ananta Simatupang Saragih, Fitriani Sa’diyah Anggraini Daulay Sella, Gri Seprida Hanum Harahap, Seprida Hanum Shania Dwi Agitta br.Tarigan Shelly Kho Sholeha, Dewi Siagian, Sarah Agatha Simare-Mare, Tiurmauli Br Siregar, Siti Aisyah Siti Hawa Siti Mujiatun Stefanie Stefanie, Stefanie Suhaila Nafisa Surya Sanjaya Surya Sanjaya Tarigan, Veri Pratikawa Teodora Situmorang Tiffanycia Tiffanycia Vanessa Vanessa Wahyuti Situmeang Wandy Halim Widya Wihartanti Winanda, Yola Winda Lastari Wulan Dari, Wulan Yosella Winaldi Yovie Ernanda Zuhdi, Abdurrahman ‘Afifah, Nur