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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Bisnis Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Technology and Social Sciences (Injects)
Leni Deli
Universitas Potensi Utama
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.
Dampak Kualitas Pelayanan Dan Efektivitas Pengawasan Terhadap Kepatuhan Wajib Pajak Badan Dengan Kompetensi Sebagai Variabel Moderating Pada Kantor Pelayanan Pajak Pratama Medan Polonia Kota Medan Leni Deli; Alim Murtani
Jurnal Riset AKuntansi dan Bisnis Vol 19, No 2 (2019): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v19i2.4852

Abstract

Abstrack: The purpose of this study is to examine and analyze the effect of service quality and effectiveness of supervision on corporate taxpayer compliance, testing and analyzing competence can moderate the relationship between service quality and effectiveness of supervision with corporate taxpayer compliance at Medan Polonia Tax Office, Medan City. In collecting data, this study distributed questionnaires to 99 respondents registered at KPP Pratam Medan Polonia in 2017 through probability sampling. Data analysis techniques using multiple regression (multiple regresion analysis) and residual tests using the concept of lack of fit. The results found: first, the quality of account representative services has a positive and significant impact on corporate taxpayer compliance; secondly, the effectiveness of account representative oversight has a positive and significant effect on corporate taxpayer compliance; third, the quality of account representative services and the effectiveness of account representative oversight has a significant (real) effect on corporate taxpayer compliance; and fourth, account representative competencies do not moderate the relationship between the quality of account representative services and the effectiveness of account representative oversight of corporate taxpayer complianceAbstrak: Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh kualitas pelayanan dan efektivitas pengawasan terhadap kepatuhan wajib pajak badan, menguji dan menganalisis kompetensi dapat memoderasi hubungan antara kualitas pelayanan dan efektivitas pengawasan dengan kepatuhan wajib pajak badan pada Kantor Pelayanan Pajak Medan Polonia, Kota Medan. Dalam pengumpulan data penelitian ini menyebarkan angket kepada 99 responden yang terdapaftar di KPP Pratam Medan Polonia Tahun 2017 melalui probability sampling. Teknik analisis data menggunakan regresi berganda (multiple regresion analysis) dan uji residual menggunakan konsep lack of fit. Hasil penelitian menemukan: pertama, kualitas pelayanan account representative memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak badan; kedua, efektivitas pengawasan account representative berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak badan; ketiga, kualitas pelayanan account representative dan efektivitas pengawasan account representative berpegaruh signifikan (nyata) terhadap kepatuhan wajib pajak badan; dan keempat, kompetensi account representative tidak memoderasi hubungan antara kualitas pelayanan account representative dan efektivitas pengawasan account representative terhadap kepatuhan wajib pajak badan
MANAGEMENT OF SCHOOL OPERATIONAL ASSISTANCE FUNDS: WITH TRANSPARENCY AND ACCOUNTABILITY Leni Deli
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 research is quantitative with an associative approach, where data is collected through questionnaires distributed to 60 respondents consisting of school principals, treasurers, and school operational staff. The results showed that transparency and accountability have a positive and significant effect on the management of BOS funds. The test results indicate that transparency has a significant effect with a t-statistic value of 7.360 and accountability with a t-statistic value of 3.133. In addition, simultaneously, transparency and accountability significantly influence the management of BOS funds with an F-statistic value of 24.545. This research is expected to contribute to improving the management of educational funds in Indonesia through the application of transparency and accountability principles
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.
A SIMPLE MANAGEMENT ACCOUNTING MODEL FOR PROCESSED FOOD FARMER GROUPS TO SUPPORT VILLAGE FOOD SECURITY (CASE STUDY: BANDAR SETIA VILLAGE) Leni Deli; Putri Nazli; Nur Anzelina Hrp; Reza Kurniawan
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 5 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21873761

Abstract

This study aims to develop a simple management accounting model for food processing farmer groups in Bandar Setia Village to support village food security. Many farmer groups lack manual financial record-keeping, fail to separate business and personal finances, and lack structured financial reporting, thereby hindering effective planning and decision-making. The study employs a qualitative descriptive approach with a case study design involving 80 members of food processing farmer groups in Bandar Setia Village. Data were collected through observation, interviews, document analysis, and focus group discussions (FGD). The results indicate that financial record-keeping practices are inconsistent and rely solely on memory, making it difficult to monitor costs, determine product prices, and evaluate business performance. Based on these findings, a simple management accounting model was designed, incorporating cash receipt and expenditure recording (via a general cash book), production cost calculations, cost of goods manufactured calculations, and pricing guidelines. The proposed model is practical, easy to implement using accessible language, and tailored to the specific needs and capabilities of the farmer groups. Implementation of this model is expected to improve financial management, support managerial decision-making, enhance business sustainability, and strengthen village food security through more effective management of local food resources.
Co-Authors Alim Murtani Irfan Irfan Jufrizen Maya Sari Nur Anzelina Hrp Putri Nazli Reza Kurniawan