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All Journal Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Value: Jurnal Manajemen dan Akuntansi Majalah Ilmiah Warta Dharmawangsa Reswara: Jurnal Pengabdian Kepada Masyarakat Worksheet : Jurnal Akuntansi
Listya Devi Junaidi
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH DANA BANTUAN SEKOLAH (BOS) TERHADAP KINERJA PENDIDIKAN SEKOLAH SMK SWASTA SE-KOTA MEDAN (TAHUN 2018) Ayu Ade Riyanti; Listya Devi Junaidi
Worksheet : Jurnal Akuntansi Vol 2, No 1 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i1.2612

Abstract

The purpose of this study is to ascertain whether school aid funds (BOS) have an impact on academic achievement. In this work, quantitative descriptive techniques are also used. Secondary data, or data that does not directly supply data to data collectors, was employed in this study. To conduct this study, a purposive sample technique was applied throughout as many as 55 private vocational high schools in Medan. purporsive sampling method, or the method of choosing the sample while taking particular factors into account. This study uses a straightforward linear regression analysis strategy for data analysis. In this study, there are 2 (two) variables: an independent variable (the independent variable) and a dependent variable (the dependent variable), both of which are impacted by and subject to the effects of causes that result from change. The data will next be analysed using the Classical Assumption Test and hypothesis testing with the aid of SPSS 24.The test results from this study show that there is, at least in part, a relationship between School Operational Assistance Funds and Educational Performance / Achievement of National Examination scores using the t test, whereas there is no relationship between Accreditation Status (a), (b), and (c) and the level of educational performance / achievement of national exam scores. This is due to the fact that formal education institutions, particularly vocational high schools, are present in every part of Medan City.
ANALISIS PERHITUNGAN PAJAK PENGHASILAN BADAN CV. ALVINDO PRATAMA Listya Devi Junaidi; Anjras Puspita
Worksheet : Jurnal Akuntansi Vol 1, No 2 (2022)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v1i2.2114

Abstract

PPh is a tax imposed on tax subjects on income received or earned in the form of taxes. It is one of the most essential items in a country as a source of income used to pay government spending. In Indonesia, taxes are a significant source of state revenue for long-term growth, as tax revenues rise in tandem with the country's economy and level of life in the context of self-sufficiency in financing national development. The goal of this research was to examine how CV. Alvindo Pratama calculated corporate income tax under Law No. 7 of 1983, as amended by Law No. 7 of 1991, Law No. 10 of 1994, Law No. 17 of 2000, Law No. 36 of 2008, Government Regulations, Presidential Decrees, Ministerial Decrees, Director General of Taxes Decrees, and Circulars of the Director General of Taxes. This is a qualitative study utilizing a descriptive method. The researcher attempts to present facts in conformity with current reality without interfering with the circumstances. Data collected from the company in the form of financial statements produced by CV. Alvindo Pratama is the source of data used in this work. The results reveal that CV. Alvindo Pratama's tax calculations are accurate and up to date, and that he pays and reports Corporate Income Tax on time.
PEMBENAHAN MANAJEMEN DAN TATA KELOLA PENYELENGGARAAN PENDIDIKAN Cut Zahri; Umar Hamdan Nasution; Fandi Iskandar Sopang; Listya Devi Junaidi
RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v4i1.2535

Abstract

Pembenahan manajemen dan tata kelola penyelenggaraan pendidikan di RA. Raudhatul Jannah, yang kendala sangat berarti di RA. Raudhatul Jannah dimasa Pandemi Covid 19 adanya pembatasan kerumunan orang. Mengingat pendapatan Madrasah bersumber dari pembayaran uang sekolah dari wali murid oleh karena adanya aturan tersebut menyebabkan pendapatan Madrasah menurun sampai 50 % pada tahun pelajaran 2021-2022. Penurunan pendapatan tersebut menyebabkan madrasah merasa kurang dapat memenuhi kewajibannya antara lain sarana dan prasarana di madrasah berkurang. Fungsi manajemen madrasah merupakan alat untuk menyatukan peran semua sumber daya untuk mencapai tujuan pendidikan. Temuan dari berbagai negara menunjukkan bahwa penerapan manajemen pendidikan yang benar dan konsisten dapat meningkatkan kualitas pendidikan anak secara signifikan. Tujuan kegiatan pengabdian kepada masyarakat adalah pembenahan manajemen, pembenahan tata kelola di RA. Raudhatul Jannah, meningkatkan tata laksana penyusunan laporan keuangan. Pelaksanaan kegiatan PKM harus memberikan kontribusi untuk   sekolah berpikir tentang bagaimana mengelola sekolah secara efektif sehingga dapat meningkatkan kualitas pembelajaran di sekolah yang memuaskan semua pemangku kepentingan. Pelatihan dan pendampingan merupakan cara untuk melakukan kegiatan pengabdian kepada masyarakat. Hasil kegiatan pelatihan dan pendampingan menunjukkan bahwa kepala sekolah telah memenuhi peran dan fungsi kepemimpinannya, termasuk manajemen kepemimpinan sekolah yang diterapkan untuk melaksanakan manajemen sekolah dan menciptakan sekolah yang efektif. Program, anggaran dan prosedur, sarana dan prasarana, lingkungan pendidik dan murid. Kepala sekolah menggunakan beberapa strategi untuk mengefisienkan sekolahnya, antara lain: menyangkut-nyangkutkan karyawan bagian dalam keputusan dan pengajaran penting, berbagi tanggung jawab dengan benar di antara staf sekolah, memberikan otonomi kepada guru dalam mengajar, mengkomunikasikan tuntutan kinerja tinggi kepada murid. Manajemen sekolah adalah suatu rangkaian kegiatan yang menggunakan seluruh komponen sekolah, baik manusia maupun bukan manusia, untuk mencapai sasaran yang berdaya guna. Jika suatu lembaga pendidikan berhasil menemukan tujuan yang telah ditetapkan, cerita dikatakan sekolah membantu dan mengarahkan pada sejauh mana mampu merengkuh tujuan yang telah ditetapkan
Comparative Analysis of the Implementation of HR Accounting on Financial Performance at PT. Bank Syariah Indonesia Tbk Listya Devi Junaidi; Sri Mulyani
Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Vol 7, No 1 (2023): Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : LPPM Universitas BSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/eco.v7i1.15162

Abstract

Human resource accounting has emerged as a result of accounting standards' failure to give management and investors pertinent information. This study aims to compare PT. Bank Syariah Indonesia Tbk's financial performance ratio (profitability ratio) before and after the adoption of human resource accounting. The research method used is descriptive experimental research method. The data used is the company's annual report data for 2020 and 2021. Furthermore, the data is calculated using historical cost data analysis techniques and profitability ratios. The findings from this study indicate an increase in total assets and total equity in the statement of financial position after simulating the application of human resource accounting. This is due to the total value of the net human resource investment that occurs in each year of the existing implementation simulation statement of financial position, so that a new human resource asset account appears in the asset position and retained earnings adjustment in the equity position. While the results of a comparative analysis of financial ratios using return on assets, return on equity, asset utilization, equity multiplier and profit margin show a decline in 2021 but the numbers are relatively small.  In future research it is expected to add years of research and add other financial ratios so that the results obtained are even better.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENJUALAN PADA RESTORAN MAKANAN JEPANG (STUDI KASUS PT. SUSHI INDO SUKSES MANDIRI) Santa Ana Dakhi; Listya Devi Junaidi; Syaharman Syaharman
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3458

Abstract

The purpose of this study is to ascertain how PT. Indo Success Mandiri's sales are impacted by product,pricing, and marketing. Quantitative research is the kind that was employed. ways for gathering datawhile using a questionnaire. 150 PT. Indo Independent Success personnel made up the study's sample.The study's sample consists of 60 workers. data source that included primary and secondary data.Multiples were processed with SPSS version 2016 using linear regression analysis. The study's findingsare evident. With a value of 40.52%, these variables have an impact concurrently, and the remaining59.48% is partially influenced by other variables that were not included in this study. The relationshipbetween the product and sales at the Japanese food restaurant PT. Indo Mandiri success is significantat 35%, the relationship between the price and sales at the Japanese food restaurant PT. Indo SuksesMandiri is significant by 60.7%, and the relationship between the promotion and sales at the Japanesefood restaurants PT. Indo Sukses Mandiri is significant at 30.0%.
PKM BUMDES JOHAR MANDIRI JAYA Umar Hamdan Nasution; Sahnan Rangkuti; Eddy Iskandar; Cut Zahri; Listya Devi Junaidi; Arif Rahman
RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v4i2.3270

Abstract

Bumdes Johar Mandiri Jaya merupakan Badan Usaha Milik Desa yang berada di Desa Pematang Johar. Adapun usaha yang dijalankan yaitu penyediaan ATK, foto copy, BRI LINK, Batik Sawah, unit usaha WIFI (HOTSPOT), layanan pembayaran Sistem Online dan wisata Sawah. Berbagai masalah yang terjadi pasca pandemic covid-19 lalu. Potensi desa yang ada tidak terkelola secara maksimal sehingga membuat masyarakat di desa Pematang Johar tidak sejahtera. Solusi yang tawarkan oleh tim pengabdi kepada Bumdes johar mandiri jaya yaitu memberikan pelatihan pengelolaan potensi desa, penyusunan laporan studi kelayakan bisnis, pemasaran produk desa, pengelolaan keuangan Bumdes, pengelolaan Manajemen BumDes dan Strategi pemasaran digital produk dan jasa. Program Pengabdian dilaksanakan pada hari Sabtu tanggal 08 April 2023 yang dilakukan via zoom meeting dengan peserta sebanyak 40 orang. Metode pelaksanaan yang dilakukan yaitu dengan memberikan pelatihan kepada peserta sesuai dengan materi pelatihan yang dibutuhkan oleh mitra. Hasil evaluasi dari pelatihan yang dilaksanakan yaitu meningkatnya pemahaman para peserta terhadap materi yang telah diberikan. Selanjutnya tim pengabdi akan melakukan pendampingan terhadap Bumdes dan UMKM yang ada di pematang Johar
IMPACT OF SIZE, LEVERAGE, PROFITABILITY, AGE AND INDEPENDENT COMMISSIONERS ON INTELLECTUAL CAPITAL DISCLOSURE Umar Hamdan Nasution; Listya Devi Junaidi
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i2.4356

Abstract

The publishing of PSAK No. 19 on intangible assets marked the beginning of the idea of intellectual capital in Indonesia. It turns out that even while Indonesia has seen an increase in the disclosure of intellectual property, it is still a very little rise. Companies in Indonesia should be compelled to declare their intellectual property, especially those in the finance industry. This is because the financial services sector employs more intellectual capital in its operations than the industrial sector, which is heavily reliant on information and hence needs more on tangible assets. The purpose of this study is to ascertain how business age, leverage, profitability, and independent commissioners affect the disclosure of intellectual property. This study used a sample of 83 financial sector businesses that were listed on the Indonesia Stock Exchange in 2020–2021. There were 105 enterprises in the population overall. Panel data regression analysis with the Eviews programme version 12 is used in this study. The results of this study show that company age, debt, and business size all have positive and significant effects on the disclosure of intellectual capital. Profitability and the presence of independent commissioners, however, have little bearing on the disclosure of intellectual property. This study also shows that a variety of factors, like firm age, profitability, leverage, and independent commissioners, might affect the disclosure of intellectual property. Keywords: Determinant, Intellectual Capital Disclosure
Co-Authors Allia Irmadhani Allia Irmadhani Anjras Puspita Ayu Ade Riyanti Cut Zahri Cut Zahri Diyah Atika Diyah Atika Eddy Iskandar Eddy Iskandar Fandi Iskandar Sopang Lukman Hakim Siregar M. Arif Rahman Malesa Anan Malesa Anan Muya Syaroh Iwanda Sahnan Rangkuti Santa Ana Dakhi Septriawan, Muhammad Reza Sri Mulyani Sri Mulyani Syaharman Syaharman Syaiful Amri Syamsurizal Syamsurizal Umar Hamdan Nasution Umar Hamdan Nasution Umar Hamdan Nasution Umar Hamdan Nasution