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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Ekonomika Jurnal Riset Akuntansi dan Bisnis JSEH (Jurnal Sosial Ekonomi dan Humaniora) Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Dinar: Jurnal Ekonomi dan Keuangan Islam EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Perpajakan Jurnal Manajemen & Keuangan Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Riset Keuangan dan Akuntansi (JRKA) JOURNAL OF APPLIED ACCOUNTING AND TAXATION SENTRALISASI ALGORITMA : JURNAL ILMU KOMPUTER DAN INFORMATIKA JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmu Manajemen (JIMMU) JABE (Journal of Applied Business and Economic) Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JURNAL MANAJEMEN BISNIS JESI (Jurnal Ekonomi Syariah Indonesia) IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ilmiah Akuntansi dan Finansial Indonesia JURNAL EKONOMI SAKTI (JES) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Bilancia : Jurnal Ilmiah Akuntansi Jurnal Mantik JURNAL EKSBIS Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Proaksi SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam JAZ: Jurnal Akuntansi Unihaz Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Al-Kharaj: Journal of Islamic Economic and Business CERMIN: Jurnal Penelitian Ilomata International Journal of Tax and Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akademi Akuntansi (JAA) Jurnal Ekonomi Pembangunan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Jurnal EK dan BI RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Akuntansi dan Keuangan JEKPEND Jurnal Ekonomi dan Pendidikan Community Development Journal: Jurnal Pengabdian Masyarakat JURMA : Jurnal Program Mahasiswa Kreatif Cakrawala Repositori Imwi Al-Mal:Jurnal Akuntansi dan Keuangan Islam Journal of Management and Bussines (JOMB) Jurnal Dinamika Ekonomi Syariah Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Economics and Digital Business Review Ilomata International Journal of Management Quantitative Economics and Management Studies International Journal on Social Science, Economics and Art Indonesian Journal of Islamic Economics and Business Jurnal Investasi Islam JURNAL MANAJEMEN AKUNTANSI (JUMSI) International Journal of Trends in Accounting Research JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen PRAJA observer: Jurnal Penelitian Administrasi Publik Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi Rabbani Jurnal Akuntansi AKTIVA INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Jurnal IPTEK Bagi Masyarakat Indonesian Journal of Innovation Studies Jurnal Ekonomi dan Bisnis Islam (JEBI) Golden Ratio of Finance Management Indonesian Journal of Economics and Management Journal of Student Development Informatics Management (JoSDIM) Jurnal Akuntansi dan Keuangan Balance : Jurnal Akuntansi dan Manajemen Adl Islamic Economic el-Amwal NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Expensive: Jurnal Akuntansi dan Keuangan Gemilang: Jurnal Manajemen dan Akuntansi AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah QISTINA: Jurnal Multidisiplin Indonesia Journal of Management, Economic and Accounting (JMEA) Indonesian Journal of Islamic Economics and Finance Jurnal Akuntansi, Manajemen dan Perbankan Syariah Journal of Islamic Economics Lariba JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Public Representative and Society Provision Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Penelitian Ekonomi Manajemen dan Bisnis The Es Accounting and Finance J-ISACC : Journal of Islamic Accounting Competency Paradoks : Jurnal Ilmu Ekonomi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Accounting Information System, Taxes, and Auditing Journal (AISTA) Jurnal Kendali Akuntansi Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Manado (JAIM) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi Research Horizon International Journal of Trends in Accounting Research International Journal of Economic, Technology and Social Sciences (Injects) AKPEM : Jurnal Akuntansi Keuangan Dan Akuntansi Pemerintahan Journal of Economics and Management Scienties Journal of Management, Economic, and Accounting Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Riset Ilmu Manajemen Bisnis dan Akuntansi Maslahah: Jurnal Manajemen dan Ekonomi Syariah IIJSE JEBD Journal Economic Excellence Ibnu Sina Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Economic: Journal Economic and Business RUBINSTEIN Jurnal Ekonomi Bisnis dan Kewirausahaan Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi dan Bisnis Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan JIMEKA E-Jurnal Akuntansi Ribhuna: Jurnal Keuangan dan Perbankan Syariah Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Al Itmamiy: Jurnal Hukum Ekonomi Syariah MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Laylan Syafina
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities 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 Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Effectiveness of Non-Tax State Revenue Management through SIMPONI: A Case Study at the Harbormaster's Office and the Lake Toba Port Ferry Authority Said Dariadi Ramadhan; Nursantri Yanti; Laylan Syafina
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15631

Abstract

Non-Tax State Revenue (PNBP) plays a vital role in supporting national finances, yet studies examining implementation gaps in PNBP accounting systems at inland ports remain limited, particularly regarding the lack of integration between operational logbooks and digital financial systems. This study analyzes the effectiveness of PNBP management at the Lake Toba Harbormaster and Ferry Authority Office (KSOP), with a specific focus on the integration gap between manual ship logbooks and the SIMPONI digital platform. Using a socio-technical systems perspective, the research highlights how partial digitalization can create administrative inefficiencies and reduce the quality of financial information. A descriptive qualitative case study approach was employed. Data were collected through purposive sampling involving the Head of KSOP, the Head of the Administration Subdivision, and financial staff. Data validity was ensured through source triangulation, while analysis followed thematic coding procedures consisting of data reduction, data display, and conclusion drawing. The findings indicate that although PNBP collection procedures comply with existing regulations, management effectiveness remains suboptimal due to non-integrated manual logbook records, system output errors, and limited staff competencies. These issues contribute to reporting delays and increase the risk of inaccurate financial information. The study contributes to public sector accounting literature by demonstrating that effective PNBP management depends not only on regulatory compliance and the availability of digital systems but also on comprehensive system integration and institutional capacity. Practical recommendations include integrating ship logbooks with SIMPONI, providing continuous technical training, and strengthening internal verification mechanisms to enhance transparency, accountability, and the overall effectiveness of PNBP management.
Pengaruh Pengetahuan Pajak, Kesadaran Pajak, Sanksi Pajak Dan Modernisasi Sistem Terhadap Kepatuhan Wajib Pajak UMKM di Kota Kisaran Sabrina Sarda Nasution; Laylan Syafina; Budi Harianto
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15786

Abstract

Peningkatan kepatuhan pajak pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) masih menjadi tantangan dalam sistem perpajakan Indonesia meskipun pemerintah terus melakukan reformasi administrasi dan digitalisasi layanan perpajakan. Berbagai penelitian sebelumnya juga menunjukkan hasil yang belum konsisten mengenai pengaruh pengetahuan pajak, kesadaran pajak, sanksi pajak, dan modernisasi sistem terhadap kepatuhan wajib pajak, sehingga diperlukan pengujian empiris pada konteks daerah yang berbeda. Penelitian ini bertujuan menganalisis pengaruh pengetahuan pajak, kesadaran pajak, sanksi pajak, dan modernisasi sistem terhadap kepatuhan wajib pajak UMKM di Kota Kisaran. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada 80 pelaku UMKM yang dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan regresi linear berganda dengan bantuan perangkat lunak SPSS versi 31 setelah memenuhi uji validitas, reliabilitas, dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa kesadaran pajak dan sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM. Sebaliknya, pengetahuan pajak dan modernisasi sistem tidak berpengaruh signifikan terhadap kepatuhan wajib pajak. Secara simultan, keempat variabel independen berpengaruh signifikan terhadap kepatuhan wajib pajak dengan kemampuan model menjelaskan variasi kepatuhan sebesar 33,7%. Temuan ini memperkuat penerapan Theory of Planned Behavior dengan menunjukkan bahwa kesadaran perilaku dan persepsi terhadap penegakan sanksi memiliki peran yang lebih dominan dibandingkan pengetahuan perpajakan maupun ketersediaan sistem digital dalam membentuk kepatuhan pajak pelaku UMKM. Penelitian ini memberikan implikasi praktis bagi otoritas perpajakan dalam merancang strategi edukasi dan peningkatan kepatuhan wajib pajak yang lebih efektif.
Analysis of the Application of PSAK 241 to Biological Assets and Its Implications for the Quality of Financial Statements at PT. Karya Semangat Mandiri Ive Manta Br Lingga; Laylan Syafina; Nurwani
Cakrawala Repositori IMWI 236-245
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

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

Abstract

Accounting is a process that involves recording, processing, and presenting financial information so that the data generated in financial reports can be used by users as a basis for decision-making. Financial statements must be prepared in accordance with applicable Pernyataan Standar Akuntansi Keuangan (PSAK) and possess the characteristics of relevance, reliability, accuracy, credibility, and understandability for users. This study aimed to analyze the implementation of PSAK 241 on biological assets and its implications for the quality of financial reporting at PT Karya Semangat Mandiri. The study employed a qualitative approach using a descriptive case study method. Data were collected through interviews, documentation, and financial statement analysis, and were analyzed using interactive analysis techniques. The results showed that the company had implemented PSAK 241 in the recognition, measurement, presentation, and recognition of gains or losses based on fair value. However, inconsistencies remained in the disclosure aspect, particularly regarding the classification of biological assets and mortality information. These limitations affected the transparency of financial reporting. Therefore, improvements in disclosure practices are necessary to enhance the relevance and reliability of financial statements.
Analysis of The Cash Flow Statement in Assessing The Financial Performance of The Khazanah Insan Mulia Sharia Cooperative Maysharah Maysharah; Laylan Syafina; Kamilah Kamilah
Cakrawala Repositori IMWI 162-171
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

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Abstract

This research aimed to analyze the cash flow statement as a tool for assessing the financial performance of the Khazanah Insan Mulia Sharia Cooperative. The analysis focused on four cash flow ratios, namely the Operating Cash Flow Ratio (OCF), Cash to Total Debt Ratio (CTD), Capital Expenditure Ratio (CER), and Cash Flow Coverage Ratio (CFCR), during the 2023–2025 period. The study employed a descriptive quantitative approach using cooperative financial statement data, including contribution receipts, principal deposits, loan activities, and operational expenditures. The results indicated that the cooperative’s financial performance was in a healthy condition, demonstrating an improving trend over the observation period. The cash flow statement provided a clearer overview of the cooperative’s liquidity, solvency, and financial management efficiency. Based on these findings, it can be concluded that the Khazanah Insan Mulia Sharia Cooperative demonstrated healthy financial performance with a continuous improvement trend from 2023 to 2025. In 2023, the cooperative was able to fulfill its short-term obligations effectively; in 2024, it experienced significant improvement through stronger operating cash flow performance; and in 2025, its financial condition became more stable, with no outstanding obligations, debt, or significant financial burdens, resulting in a strong cash position and a highly favorable liquidity condition. These findings highlight the importance of cash flow statement analysis as a basis for strategic decision-making to improve cooperative performance and long-term sustainability.
Integration Analysis Of Islamic Accounting Information System In Payroll And Income Tax Article 21 (Pph 21) Imposition Bella Nurhudiani; Laylan Syafina
Dinar : Jurnal Ekonomi dan Keuangan Islam Vol 10, No 2: Agustus 2023
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/dinar.v10i2.29581

Abstract

This study aims to the application of accounting information systems in payroll and the imposition of income tax article 21 (PPh Article 21) at PT. Putra Dumas Lestari.The research method used is descriptive analysis. Data were obtained through interviews, documentation and literature studies.The results of the study indicate that the applied accounting payroll system is in accordance with the theory, consisting of documents, records, functions and network procedures. The accounting payroll system is quite reliable because it has met the elements of internal control, but there are still some weaknesses in the elements of organizational structure, recording procedures and healthy practices. These weaknesses are dual functions, ineffective recording of attendance and lack of supervision in the process of recording attendance. The results of the study also show that the procedure for calculating Article 21 Income Tax is in accordance with tax regulations. Non-taxable income, office costs and tax rates used are also in accordance with tax regulations. However, in terms of calculating gross income, it is not in accordance with tax regulations because it does not add up rounding and tax permits. At PT. Putra Dumas Lestari shows that in the employee payroll calculation system, it is adjusted to the number of absences and employee skills. This is considered less effective if absences are done manually (with employee signatures) and finger scans if a system error occurs. Meanwhile, the imposition of PPh Article 21 on employee salaries has two different systems based on the latest regulations and policies from the government.
The influence of green marketing and environmental concerns on purchase intention in thrift shops M Abiyyu Alwansyah Hsb; Laylan Syafina; Murdifin Azhar
Economic: Journal Economic and Business Vol. 5 No. 2 (2026): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v5i2.1589

Abstract

This study aims to analyze the influence of green marketing and environmental concerns on the purchase intention of thrift products among Generation Z in Medan City. This research is motivated by the high interest in thrifting amidst the controversy surrounding the regulation banning the import of used clothing. The research method used is quantitative associative. The sample consisted of 99 Generation Z respondents in Medan City selected using accidental sampling technique. Data analysis used multiple linear regression with the help of SPSS. The results showed that partially, green marketing did not have a significant effect on purchase intention, indicating the ineffectiveness of green promotion due to product legality issues. Conversely, environmental concerns had a positive and significant effect, proving that purchasing decisions were driven more by consumers' internal environmental awareness. Simultaneously, both variables had a significant effect on purchase intention with a contribution of 28.9%. The study concluded that personal moral motives were more dominant than marketing strategies in encouraging thrift purchasing behavior.
Analisis Pengelolaan Keuangan Desa Berdasarkan Permendagri No. 20 Tahun 2018 Dalam Upaya Optimalisasi Dana Desa (Studi Kasus Pada Desa Pantis Kecamatan Pahae Julu Kabupaten Tapanuli Utara) Desi Katriana Panjaitan; Mustapa Khamal Rokan; Laylan Syafina
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4337

Abstract

This study analyzes village financial management with laws and regulations that regulate it. This research was conducted in Pantis Village, Pahae Julu District, North Tapanuli Regency. This study aims to determine and analyze the suitability of village financial management and the principles of financial management in Pantis Village, Pahae Julu District, North Tapanuli Regency with Permendagri no. 20 of 2018. This type of research is a case study with a qualitative descriptive analysis approach. Data is generated by distributing questionnaires, interviews, and documentation. The object of this research is village financial management in Pantis Village. The results of this study indicate that the financial management of Pantis village, starting from planning to village financial accountability and the principles of village financial management in Pantis Village, are in accordance with Permendagri no. 20 of 2018, but from the results of the questionnaire that researchers have distributed, there are still some people who are still dissatisfied, especially with the performance of village officials who are considered to be less transparent in managing village finances. To overcome these problems, village leaders and officials should be more transparent and more open about managing village finances.
Analisis Perlakuan Akuntansi Aset Tetap Pada PT Prima Indonesia Logistik Berdasarkan PSAK No 16 Tessa Anggraini; Laylan Syafina
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 1: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i1.2804

Abstract

PT Prima Indonesia Logistik is a subsidiary of a State-Owned Enterprise (BUMN), which is engaged in logistics services operating in Belawan. To be able to achieve the company's goals that have been set, companies need various production factors to support and facilitate operational activities, namely fixed assets. The purpose of this study was to determine whether the accounting treatment of fixed assets at PT Prima Indonesia Logistik was in accordance with the Statement of Financial Accounting Standards No. 16. In writing this study, the nature of the research used was case study. With this method, the facts regarding the accounting treatment policy for tangible fixed assets are obtained by observing and analyzing a research object problem that occurs in a research location on the existing suitability and then draws conclusions from the problems studied. After conducting research, the authors obtained the results that the company's policy in accounting treatment of fixed assets is still not in accordance with PSAK No. 16. Therefore, companies must consider many things in making policies on recording the acquisition price of fixed assets, expenses after the acquisition of fixed assets, depreciation fixed assets, as well as the presentation of fixed assets in the financial statements.
Adoption of Sharia Financial Technology and Micro, Small, and Medium Enterprises (MSME) Financial Transparency: UTAUT with Trust as a Moderator Nazwa Syahira; Laylan Syafina; Yenni Samri Juliati Nasution
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan : Maret 2026
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i1.26244

Abstract

Financial statement transparency is an important element in improving accountability and access to financing for Micro, Small, and Medium Enterprises (MSMEs), especially amid the acceleration of sharia-based financial digitalisation in Indonesia. The use of sharia fintech has the potential to encourage more accurate and transparent financial recording practices, but the factors that influence this transparency remain to be empirically tested. This study uses a quantitative approach by adopting the Unified Theory of Acceptance and Use of Technology (UTAUT) model and incorporating Trust as a moderating variable. Primary data were collected from 112 MSME actors who use sharia fintech and analyzed using Partial Least Squares–Structural Equation Modelling (PLS-SEM). The results indicate that performance expectancy, effort expectancy, social Influence, and facilitating conditions have a positive and significant effect on financial statement transparency, with facilitating conditions being the most dominant factor. Trust was found to moderate the relationship between performance expectancy and facilitating conditions on transparency, but did not play a significant role in the relationship between effort expectancy and social Influence. These findings confirm that the readiness of supporting facilities and the level of user trust are key factors in optimizing the role of sharia fintech in improving the transparency of MSME financial reports. Theoretically, this study extends the application of the UTAUT model to sharia fintech and offers practical implications for strengthening MSME financial management in the digital era.
Analysis Of Activity Based Costing And Cost Volume Profit To Determine Optimal Profit At The Eka Jaya Opak Factory Zainab Khoiriyah; Nurwani; Laylan Syafina
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9245

Abstract

Competition in the traditional food industry requires Micro, Small, and Medium Enterprises (MSMEs) to have an accurate costing system to support optimal selling price determination and profit planning. The Eka Jaya Opak Factory, one of the MSMEs processing raw opak in Deli Serdang Regency, still uses conventional costing methods that only calculate raw material and direct labor costs, while factory overhead costs have not been allocated systematically. This condition has the potential to cause cost distortion and inaccuracies in profit planning. This study aims to analyze the application of Activity-Based Costing (ABC) in determining the cost of production and integrate it with Cost-Volume-Profit (CVP) analysis to determine optimal profit. This study uses a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation. Data are analyzed through the stages of data reduction, data presentation, and conclusion drawing. The results show that the cost of production based on the ABC method is Rp 7,050.3/kg, higher than the conventional method of Rp 6,681/kg because overhead costs are allocated based on actual activities that consume resources. The integration of ABC and CVP resulted in an optimal selling price strategy at a 50% markup with a profit of Rp 109,984,664 per month, a Break Even Point of 6,394 kg, and a Margin of Safety of 79.5%. These findings indicate that the integrated ABC and CVP approach can improve the accuracy of cost information and support managerial decision-making in MSME profit planning more effectively and sustainably.
Co-Authors -, Kusmilawaty Abdul Haris Kombih Adelina Sari Harahap Ahmad Amin Dalimunthe Ahmad Riyadi Siregar Ainun Nahya Dwi Arizona Aldira Sari, Ayu Alfian, Ryan Allif Amalia Nasution, Nabilla Amin, Muhammad Rais Aminah Harahap Anastasya Br Ginting Andani, Nova Andika Ramadan Yp, Andika Andini Nur Bahri Andre Tanjung Andri Irawan Anggaraini, Tuti Anggreni Siagian, Sofia Anggun Pratiwi Anjani, Dina Annio Indah Lestari Nasution Annisaa Putri Azzahra Nasution Aqwa Naser Daulay Ardilla Nasution Ariesti Sopia Arif, Atika Arifin Fauzi Lubis Asmiannur, Asmiannur Astri Astri, Astri Atika Atika Atikah Humaidah Hasibuan Aulia, Mahani Faiza Ayu Permata Sari Azzahra, Nisa Bella Nurhudiani Budi Harianto Dalimunthe, Ahmad Amin Dandi Gunawan Daulay, Amelia Putri Daulay, Yusrina Dayani Pohan, Tasya Rahma Dea Sulistiawati Deri Arifin Nur Marpaung Desi Katriana Panjaitan Devi Damayanti Devi Damayanti Devi Herawati Devi Imelda Sahfitri Dewi Fazira Dharma, Budi Dinda Andriani Marpaung Dinda Andriani Marpaung Dinda Putri Hafira Eliyana Sipahutar Fadhila Rahma, Tri Inda Fadhilah, Gina Faisal Akbar Nasution Fazhillah, Audi Febriayu, Lelita Fiddarain, Khairah Fitri Amalia Fitriadany, Eno Gymnastiar, Wahyu Hadi, Auzien Ziqri Hamidah Sari Harahap, Aisyah Nauli Rumondang Harahap, Khansa Amira Harahap, Muhammad Ikhsan Harahap, Rahmat Daim Harahap, Siti Tasya Zulaikha Harahap, Suci Ardilla Ramadhani Hasanah Azizi Hasibuan, Jihan Isnaini Hasibuan, Mardiah Khofifah Hasibuan, Nisa Sri Rahayu Hendra Harmain Hendra Harmain Hendra Harmain Hendra Hermain Hendra Hermain Hendra Hermawan Hendra Setiawan Hesti Aryani Hasibuan Hotbin Hasugian Husna, Rifdah Nur Ikhlasul Amal Ikhsan Harahap, Muhammad ilham khairi, ilham Ilhamy, M Lathief Imelda Sitompul Imsar Imsar Imsar, Imsar Indah Mayang Sari Indah Nurfi Indah Wahyuni Indah Wahyuni Indradewa, Rhian Ive Manta Br Lingga Jauhariah Al-Islam Inayatulah Jihan Luthfi Aulia Juliana Nasution Juliati Nasution, Yenni Samri Juliati, Yenni Samri Julita Julita Kamilah, K Khairida Nur Rahmah Khairil Ihsan Khairul Amri Khasnita Sari Khasnita Sari Khoirun Fadilah Lubis Khoirun Fadilah Lubis Kusmilawaty Kusmilawaty - Kusmilawaty, Kusmilawaty Laksmiarti, Diksi Lesmana, Suhaila Zahra Lia Nur Fatmawati Lisa Raihanatul Husna Lismayanti, Lismayanti Liza Mutia Lokot, Lokot al-Amin Ritonga Lubis, Jainuar Amarullah Luthfia Nabila Pane M Abiyyu Alwansyah Hsb M Ikhsani Simanjorang M. Yogi Riyantama Isjoni Maisyura, Dina Marliyah Marliyah Marliyah Marliyah Marpaung, Nanda Ali Wardhana Marpaung, Tuah Rizky Martua Hsb, Rahmat Maysarah, Maysarah Maysharah Maysharah Meisyah Rambe Mhd. Rofi Febrian Mirna Wati Monica, Aulia Muhammad Anshor Panjaitan Muhammad Ardiansyah Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Dedi Irawan Muhammad Fadli Harahap Muhammad Fadli Harahap muhammad Syahbudi, muhammad Mulyani, Seri Mumtaz Muhammad Naufal Murdifin azhar Murinanda Amalya Parinduri Musdalifah Musdalifah Musdalifah Musdalifah Mustapa Khamal Rokan Mutia, Liza Mutiara Salsabila Nabilla Amalia Nasution Nadia Anzani Nafis, Fadly Abdillah Nastion, Yenni Samri Juliati Nasution, Annio Indah Lestari Nasution, Annisaa Putri Azzahra Nasution, Yenni Samri Julianti Nawawi, Zuhrinal Muhammad Nazwa Syahira Nesya Aulia Ningrum, Azizah Sekar Nisa Sri Rahayu Hsb Nisa Sri Rahayu Hsb Nosa Dinda Putri Nst , Uci Roito Anggina NUR AHMADI BI RAHMANI Nur Amalia Nur Azizah Nur Cahyani Nur Fadhilah Ahmad Hasibuan Nur Laila Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurbaiti Nurhudiani, Bella Nurlaila Nurlaila Harahap Nurlaila Nurlaila Nurlaila Nurlaila Nursantri Yanti Nurul Isnaini Putri Nurul Jannah Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani, Nurwani Nurwani, N. Oktania, Mila Pakpahan, Jiyad Faqih Purwaningtyas, Franindya Putri Faradilla Putri Maulya Putri Ranggaini Caniago Putri Ranggaini Caniago Putri Sepiyana Putri, Elsa Rafika Hayati Dalimunthe Rahmawani Afwika Raissa Amanda Putri Ramadhani, Novitri Rambe, Meisyah Rani Rufmana Pohan Raniwati Siregar Reni Ria Armayani Hasibuan Rifqiyati Putri Rika Sapriyani Rika Utari Rika Utari Rina Halizah Nasution Ririn Warliana Ritonga, Tri Agustin Rizka Fadhillah Rizky Ananda Ariza Rizqia Humaira Nasution Rozika, Aura Tania Rusdi Hidayat, Ahmad S Ritonga Ari Putri Sabrina Sarda Nasution Saharani, Dita Saibarani Nabila Said Dariadi Ramadhan Salsabila Salsabila Samri Juliati Nasution, Yenni Saparuddin Saparuddin Saparuddin Siregar Saragih, Ummi Rahayu Sari, Khasnita Sarti Marya Hasibuan Siagian, Yeni Aulia Siahaan, Ummi Salamah Afnita Sari Silaen, Aprilia Putri Silmi Mursidah Simamora, Sri Ulfa Siregar, Ayu Lestari Siregar, Rodizah Siti Fatimah Az-Zahra Siti Saleha Sitia Hotmin Harahap Sitompul, Imelda Sonia Ritonga Sri Rahayu SRI RAHAYU Sri Sudiarti Sri Ulfa Simamora Sugianto Sugianto Suhaila Zahra Lesmana Syahira Nabila Syahputra, Dimas Syamsiar, Syamsiar Tambunan, Khairina Tanjung, Nur Khafifah Tessa Anggraini Tri Kurniati Tuti Anggraini Tuti Anggraini Uci Roito Anggina Nst Ulfatul Makwa Ulfayani Mayasari Vica Lily Tan Patricia Wahyu Syarvina Wandasari, Dila Widiya Wulandari Wilda Efrilyati Winata, Reihan Arya Wirawan, Arya Yeni Aulia Siagian Yenni Samri Juliani Nasution Yenni Samri Julianti Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yenni Samri Juliaty Nasution Yona Andreani Yuli Ekawati Yulpida Sari Lubis Yusrizal Yusrizal Yustria Handika Siregar ZAHRINA GHAISANY PULUNGAN Zainab Khoiriyah Zuhrinal M. Nawawi Zulfa Sabina Zulferry, Diva Mumtazah Putri Zulfitri, Sakinah