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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Owner : Riset dan Jurnal Akuntansi Journal of Accounting Auditing and Business Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Indonesia Sosial Teknologi Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Keuangan dan Perpajakan Jurnal Ilmiah Akuntansi dan Keuangan
Rahmadhani, Sari Nuzullina
UNIVERSITAS MEDAN AREA
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Analisis Anggaran Pendapatan dan Belanja Desa Terhadap Pembangunan Desa di Desa Parbuluan VI Kab. Dairi Tambunan, Adam; Rizki, Atika; Rahmadhani, Sari Nuzullina
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (851.49 KB) | DOI: 10.31289/jbi.v1i1.1056

Abstract

This study aims to determine the process of preparing the Village Revenue and Expenditure Budget (APBDes) in Parbuluan VI Village, Parbuluan District, Dairi Regency and to determine the realization of the Village Revenue and Expenditure Budget (APBDes) in the development of Parbuluan VI Village, Parbuluan District, Dairi Regency. This study uses a descriptive method with a quantitative approach with data analysis techniques obtained from analysis of budget reports and budget realizations in Parbuluan VI Village, Parbuluan District, Dairi Regency, North Sumatra Province as well as interviews with related village officials. The results showed that the APBDes preparation process was carried out starting from the RKPDes preparation process until ending with the determination of the budget carried out by the relevant Regency parties and the realization of the budget had been carried out entirely and it was found that there was more budget in each budget period.togel online
Edu Fun Entrepreneurship : Inovasi Olahan Tani Rakyat Berbasis Economic Sustainability, Desa Jati Kesuma,Namorambe Kab. Deli Serdang: Edu Fun Entrepreneurship : Inovasi Olahan Tani Rakyat Berbasis Economic Sustainability, Desa Jati Kesuma,Namorambe Kab. Deli Serdang Rahmadhani, Sari Nuzullina; Ananda, Rana Fathinah; Nurcahyani, Marizha
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

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

Abstract

Desa Jati Kesuma, Kecamatan Namorambe, Kabupaten Deli Serdang, Provinsi Sumatera Utara memiliki kelompok masyarakat yang bernama Gapoktan Jati Kesuma. Kelompok masyarakat ini merupakan kelompok masyarakat produktif yang dapat dikembangkan menjadi wirausahawan baru di Desa. Gapoktan dimana sebagian besar dari Gapoktan fokus pada budidaya jambu air merah thongsamsi, dengan total produksi keseluruhan hasil panen tani tersebut mencapai 1 ton setiap tahunnya. Kelompok masyarakat memanfaatkan lahan khusus pada pertanian seluas ± 1 hektar di lokasi lahan budidaya tersebut. Kelompok Gapoktan Jati Kesuma mengalami kendala dalam penanganan pasca panen dan pengolahan hasil produksi panen tani sebanyak 1 ton. Hal ini dikarenakan para kelompok tani tersebut masih menggunakan manajemen usaha dan pemasaran secara konvensional dalam memasarkan dan menjual produk hasil panen. Dari hasil kunjungan dan wawancara dengan mitra, diketahui Gapoktan memiliki beberapa masalah yang dihadapi, yaitu: 1) Belum bisa membuat produk olahan dari hasil panen sehingga banyak hasil panen yang terbuang (busuk) dan rendahnya minat buah di daerah itu sendiri. 2) Belum menjual produk secara online. 3) Tidak adanya produk unggulan yang menjadi strategi promosi yang berkelanjutan. 4) Tidak adanya pola SDM yang terintegrasi. Pentingnya PKM ini dilaksanakan 1) Mengatasi sisa hasil panen jambu untuk diolah menjadi produk olahan berupa keripik buah yang dapat meningkatkan fokus perekonomian pada kesejahteraan bersama, 2) Mengedukasi kelompok masyarakat melalui Edu Fun Entrepreneurship dalam penggunaan media online seperti instagram dan tiktok untuk memasarkan dan menjual seluruh produk olahannya, 3) Dengan adanya produk unggulan hasil olahan, dapat menjadi sarana strategi promosi pengembangan Desa, 4) Pemberdayaan Gapoktan dalam membentuk karakter berwirausaha berbasis economic sustainability. Tujuan PKM ini; 1) Menciptakan inovasi produk olahan dan model pemasaran dan penjualan berbasis Edu Fun Entrepreneurship dari hasil panen jambu sebagai produk unggulan Desa, 2) Melahirkan entrepreneur dan content creator sebagai sarana promosi Desa. Kata kunci : kelompok tani; entrepreneurship; economic sustainability
Pengaruh Asimetri Informasi dan Kepemilikan Manajerial Terhadap Manajemen Laba Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019 Sari, Dewi Maya; Ananda, Rana Fathinah; Rahmadhani, Sari Nuzullina
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1317.076 KB) | DOI: 10.31289/jbi.v1i1.1058

Abstract

This study aims to determine the effect of information asymmetry and managerial ownership on earnings management in mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The population in this study are mining companies listed on the Indonesia Stock Exchange as many as 47 companies. Selection of the sample in this study using purposive sampling that samples are taken based on criteria-certain criteria. The sample in this study were 13 companies with 5 years of research so that the total data studied were 65 companies. The analysis technique used is panel data regression analysis which consists of descriptive analysis, classical assumption test, selection of panel data regression models, and hypothesis testing which is tested using Eviews 9. The results of the study using a partial test (t test) show that information asymmetry has a positive effect. and significant to earnings management. While managerial ownership has a negative and significant effect on earnings management. The results of the panel data regression showed that simultaneous asymmetry of information and kemanagerial ownership and significant effect on earnings management. jawa88
Service Quality, Awareness, And Knowledge Of Taxpayers On Compliance With Land And Building Tax Payments With Tax Sanctions As A Moderating Variable Simatupang, Torang; Hasibuan, Thezar Fiqih Hidayat; Rahmadhani, Sari Nuzullina
Jurnal Indonesia Sosial Teknologi Vol. 4 No. 9 (2023): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v4i9.704

Abstract

This study aims to determine the impact, Service Quality, Taxpayer Awareness, Tax Knowledge, and Tax Sanctions on Taxpayer Compliance. This study took a sample of taxpayers in Jati Kesuma Village, Namo Rambe District, which were taken randomly. The number of samples taken was 88 people. This study also uses the variable tax sanctions as a moderating variable. The data analysis method used in this research is Moderated Regression Analysis (MRA) using SPSS for Windows. So the results of this study indicate that taxpayer awareness, service quality, and tax knowledge have a positive and significant influence on taxpayer compliance. The tax sanction variable acts as a pure moderator that strengthens the relationship between the dependent variable and the independent variable.
Co-Authors Aditya Amanda Pane Anita Putri, Anita Arie Kartika Atika Rizki Dewi Maya Sari Fauziah Rahman Gultom, Selfi Afriani Hasbiana Dalimunthe Hasibuan, Raya Puspita Sari Hasibuan, Thezar Fiqih Hidayat Hesti Sabrina Jazuli, Muhammad Asrin May Hana Bilqis, May Hana Muhammad Dharma Tuah Putra Nasution Nurcahyani, Marizha Rana Fathinah Ananda Rizki, Atika Sari Bulan Tambunan Siagian, Dewi Asriyani Simatupang, Torang T. Alvi Syahri Mahzura Tambunan, Adam Tursina Tursina Vani Alicia Napitupulu Vina Arnita Yuni Syahputri