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All Journal Jurnal Riset Akuntansi dan Bisnis LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT JURNAL MUTIARA AKUNTANSI International Journal of Economics Development Research (IJEDR) Maslahah: Jurnal Pengabdian Masyarakat Bisnis Net : Jurnal Ekonomi dan Bisnis International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Al-Buhuts (e-journal) Jurnal Multidisiplin Madani (MUDIMA) Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Jurnal Masyarakat Indonesia Worksheet : Jurnal Akuntansi Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) All Fields of Science Journal Liaison Academia and Sosiety Journal Liaison Academia and Society Innovative: Journal Of Social Science Research Jurnal Pengabdian West Science Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Jurnal Akuntansi, Keuangan dan Perpajakan Journal of Sharia Business Management
Sri Fitria Jayusman
Universitas Muslim Nusantara Al Washliyah Medan
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Analisis Determinan Penggunaan e-Filling pada Wajib Pajak Orang Pribadi di KPP Pratama Lubuk Pakam Yenni Apnilawati; Reza Hanafi Lubis; Sri Fitria Jayusman
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3767

Abstract

This study aims to explore and analyze the factors that influence the use of e-Filling on individual taxpayers at KPP Pratama Lubuk Pakam. The type of research in this research is quantitative using a descriptive research approach with associative research. The population of this study is individual taxpayers who are registered at KPP Pratama Lubuk Pakam. The sampling method uses the Slovin formula, the number of samples used is 100 sample data. Methods of data analysis using multiple linear regression. The results showed that perceptions of security and confidentiality had a positive effect on the use of e-Filling by obtaining a t value of Security and Confidentiality of 9,301 > 2,628 with a significant level of 0.000 <0.05 then H1 was accepted and Security and Confidentiality had a positive and significant effect on the use of e-Filling, perceived convenience had a positive effect on the use of e-Filling with the obtained t value of Perceived Convenience was 8,360 > 2,628 with a significant level of 0. 000 <0.05 then H2 is accepted and Perceived Ease has a positive and significant effect on the use of e-Filling, and perceived user satisfaction has a positive effect on the use of e-Filling with the obtained t-count User Satisfaction is 4,562 > 2,629 with a significant level of 0,000 < 0.05, then H3 is accepted and user satisfaction has a positive and significant effect on the use of e-Filling.
Analisis Determinan Indeks Harga Saham Pada Perusahaan Yang Terdaftar Pada Jakarta Islamic Index (JII) Paska Prina Br Bangun; Debbi Chyntia Ovami; Sri Fitria Jayusman
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 2 (2023): September
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/16612

Abstract

This study aims to examine the effect of macroeconomic variables, market capitalization, and the BI rate on the Jakarta Islamic Index (JII) stock price index. The objects of this study are the Central Bureau of Statistics (www.bps.go.id), Bank Indonesia (www.bi.go.id), Statistics on the Indonesia Stock Exchange (www.idx.co.id and www.ojk.go.id) and ICP obtained from the Directorate General of Oil and Gas (www.migas.esdm.go.id) which was carried out using online media. The sample selection method uses saturated sampling technique, which is a sampling method in which the entire population is used as a research sample. The sample in this study is the period from 2016 - 2019, namely 48 periods. Data processing was carried out with the help of the SPSS 20 for windows computer application program. The results of this study indicate that the variable inflation, the IDR-USD exchange rate, the BI Rate have a negative and significant effect on the Jakarta Islamic Index (JII) stock price index. 
Sosialisasi Perpajakan PPh 21 Bagi Guru di UPT Sekolah Dasar Negeri 067250 Mabar Hilir Medan Deli Wilda Sri Munawaroh Harahap; Sri Fitria Jayusman; Horia Siregar
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 8 No 1 (2024): Amaliah: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v8i1.3071

Abstract

Pajak adalah iuran rakyat kepada kas Negara berdasarkan Undang-Undang yang dapat dipaksakan dengan tanpa jasa timbal balik atau kontraprestasi langsung dari negara yang dapat ditunjukan dan digunakan untuk membiayai rumah tangga negara. Permasalahan pajak yang sering dihadapi oleh pihak pemberi penghasilan adalah bagaimana menentukan kewajiban pajaknya atas penghasilan pegawai atau bukan pegawai didalam organisasi usahanya. Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan Sosialisasi dan Pelatihan perhitungan PPh Pasal 21 menurut UU HPP. Metode pelaksanaan yang dilakukan pada program kegiatan ini ada beberapa tahap yaitu perencanaan, pelaksanaan dan keberlanjutan. minat peserta pengabdian UPT Sekolah Dasar Negeri 067250 Mabar Hilir Medan Deliuntuk mempraktekkan kegiatan pengabdian ini telah berhasil. Sekitar 80 % guru mengikuti dan merasa senang mengikuti pelatihan ini karena dapat menambah wawasan mengenai aspek PPh21.Mitra sangat berkontribusi dalam kelancaran kegiatan pengabdian kepada masyarakat. Mitra menyediakan fasilitas yang dibutuhkan oleh pengabdi dimulai dari ruangan yang nyaman, infocus, sound sistem dan konsumsi. Selain itu mitra juga berperan aktif dalam mendatangkan peserta pengabdian. Target dari solusi yang diberikan kepada mitra yaitu adanya peningkatan pengetahuan dan keterampilan dalam kewajiaban perpajakan yaitu PPh 21. Target ini dapat di ukur dengan menggunakan test pengetahuan terkait dengan pelatihan dengan membagikan kuesioner pra pelatihan dan sesudah pelatihan.
PENGARUH PENERAPAN E-FILLING, PEMAHAMAN PERPAJAKAN DAN PREFERENSI RISIKO WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMAMEDAN TIMUR Ira Inggi Wibowo; Sri Fitria Jayusman
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 4 No. 2 (2023): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v4i2.2754

Abstract

Taxpayers have a role in the tax collection system and greatly determine the achievement of tax revenue targets. This research aims to analyze the effect of implementing e-filing, understanding taxation and taxpayer risk preferences on individual taxpayer (WPOP) compliance. This research is a type of quantitative research that is causal associative in nature using survey methods. The research sample was 100 WPOP at KPP Pratama Medan Timur. Research data was collected using a questionnaire. The data analysis technique uses multiple linear regression analysis with the help of the SPSS program. The research results concluded that: (1) the implementation of e-filing has a positive and significant effect on taxpayer compliance; (2) understanding taxation has a positive and significant effect on taxpayer compliance; (3) taxpayer risk preferences have a positive and significant effect on taxpayer compliance; and (4) the implementation of e-filing, understanding taxation and taxpayer risk preferences simultaneously have a positive and significant effect on individual taxpayer compliance at KPP Pratama Medan Timur. The contribution or influence of the variables implementing e-filing, understanding taxation and risk preferences on individual taxpayer compliance is 43.9%, while the remaining 56.1% is explained by factors or variables other than the variables proposed in this research.
ANALYSIS OF ZAKAT ACCOUNTING TREATMENT BASED ON PSAK NO.109 IN MEASURING TRANSPARENCY AND ACCOUNTABILITY IN ZAKAT AML INSTITUTIONS YATIM MANDIRI MEDAN Sri Fitria Jayusman; Ricka Putri; Munawaroh; Melisa Zuriani Hasibuan; Horia Siregar; Toni Hidayat
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.99

Abstract

This research aims to analyze the zakat accounting treatment implemented by the Amil Zakat Yatim Mandiri Medan Institute and whether it is in accordance with PSAK No.109. Apart from that, the aim of this research is to analyze transparency and accountability in the presentation of financial reports implemented by the Amil Zakat Yatim Mandiri Medan Institute. The research method used is a qualitative method with descriptive analysis using primary data taken from financial report data and the interview method. The results of the research concluded that the Amil Zakat Yatim Mandiri Medan Institution in its zakat accounting treatment was in accordance with PSAK No.109 whichseen from the financial position report data which separates zakat, infaq/alms funds and non-zakat, infaq/alms funds in the financial position report. The accountability measurements carried out by the Amil Zakat Yatim Mandiri Medan Institution in presenting and distributing financial reports are in accordance with the performance indicators of the Medan Amil Zakat Yatim Mandiri Institution in distributing funds, as well as indicators of financial reports that have been published and carried out independent audits. The Yatim Mandiri Medan Amil Zakat Institution is still not transparent in submitting financial reports, seeing that only reports on changes in funds are submitted on the official Yatim Mandiri website and magazines every month and carry out their programs very openly and transparently by placing all activities that have been carried out on the official Yatim website. Mandiri and released a magazine entitled Yatim Mandiri Inspiration for Care.
Determinan Kepatuhan Wajib Pajak Bumi Dan Bangunan (PBB) Dalam Membayar Pajak Di Kecamatan Medan Amplas Kota Medan Chaniago, Muhammad Arif; Jayusman, Sri Fitria; Munawaroh
JURNAL MUTIARA AKUNTANSI Vol. 8 No. 1 (2023): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v8i1.4218

Abstract

The problem of this research is that knowledge, awareness and sanctions of Land and Building Tax have an effect on paying taxes in Medan Amplas District. This research method uses quantitative methods with a sample of 99 people, data collection techniques using questionnaires and statistical data analysis using SPSS. The results of this study illustrate that there is an effect of knowledge on compliance with paying PBB as a result of calculations at a significance level of 0.05% where n=99 is 7.321 or t-count 7.321 > 1,660, there is an influence of awareness on compliance with paying PBB as a result of calculations at a significance level of 0.05% where n = 78 is 4.242 thus t-count 4.242 > 1,660, there is an effect of sanctions on compliance with paying PBB as the result of calculations at a significance level of 0.05% where t-count is 2.300 > 1,660. There is the influence of knowledge, awareness and sanctions simultaneously on paying Land and Building Tax in Medan Amplas District, as Fcount is 46.368 > Ftabel 1.95 with a significant level of 0.05. Because Fcount is greater than Ftabel , it is concluded that knowledge, awareness and sanctions simultaneously have a positive and significant effect on compliance with paying PBB in Medan Amplas District with the level of influence based on the determinant test of 80,8%.
Analisis Interpretasi Pajak Dan Implikasinya Menurut Perspektif Wajib Pajak Orang Pribadi di Fakultas Ekonomi Dan Bisnis Universitas Muslim Nusantara Al-Washliyah Medan Jayusman, Sri Fitria; Munawaroh; Dewi, Ratna Sari; Hidayat, Toni; Siregar, Horia; Munawaroh, Wilda Sri
JURNAL MUTIARA AKUNTANSI Vol. 9 No. 1 (2024): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v9i1.4993

Abstract

This study seeks to ascertain the perception of Individual Taxpayers on the interpretation of Income Tax, as well as the extent of understanding among Taxpayers at the Faculty of Economics and Business, Al-Washliyah Muslim University, Medan. This study employs descriptive qualitative methodologies, specifically case studies, to gain a comprehensive and in-depth understanding of a specific case. The researcher aims to investigate how Individual Taxpayers at the Faculty of Economics and Business, Al-Washliyah Muslim University Medan interpret taxes and the resulting implications. This research was conducted in the Faculty of Economics and Business, Al-Washliyah Muslim Nusantara University, located in Medan. The number of informants to be interviewed in this research cannot be determined as the sample collection employs a judgment procedure. The data collection methods employed in this research encompass a preliminary survey, a literature review, and field data collection. Qualitative data analysis is conducted through an interactive process that involves data reduction, data presentation, and generating conclusions. The findings of this study indicate that Individual Taxpayers in the Faculty of Economics and Business, Al-Washliyah Muslim Nusantara University, Medan possess a favorable understanding of their responsibility to fulfill their income tax obligations. The comprehension of income tax imposition among individual taxpayers is generally satisfactory, yet there are also persons who express dissent when a portion of their assets is allocated towards tax” payment.
Pengenalan Akad-Akad Pembiayaan Syariah Bagi Nasabah Bank Wakaf Mikro (BWM) di Pesantren Mawaridussalam Desa Tumpatan Kecamatan Batang Kuis Zuriani, Melisa; Jayusman, Sri Fitria; Munawaroh, Munawaroh
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 8 No 2 (2024): Amaliah Jurnal: Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v8i2.4244

Abstract

Lembaga keuangan mikro merupakan lembaga keuangan yang memberikan jasa pengembangan usaha dan pemberdayaan masyarakat, baik melalui pinjaman atau pembiayaan dalam usaha skala mikro kepada anggota dan masyarakat, pengelolaan simpanan, maupun pemberian jasa konsultasi pengembangan usaha. Dalam ajaran Islam, Wakaf berfungsi untuk mewujudkan potensi dan manfaat ekonomis harta benda wakaf untuk kepentingan ibadah dan sebagai sarana dalam memajukan kesejahteraan umum. Berdasarkan survei tim PKM, permasalahan yang ada di BWM Mawaridussalam bahwa masih rendahnya pengetahuan dan pemahaman nasabah dalam mengatur keuangan dari pembiayaan secara syariah. Solusi yang ditawarkan adalah Aspek Peningkatan Peformance Management, Solusi yang ditawarkan adalah sosialisasi dan pelatihan pengenalan akad-akad pembiayaan syariah bagi masyarakat ekonomi kecil ibu rumah tangga (IRT) atau perempuan dengan pola memberikan pemahaman tentang pentingnya menggunakan akad-akad sesuai syariah dalam mengatasi resiko bisnis yang terjadi dan antisipasi terhadap resiko yang akan terjadi untuk meningkatkan pendapatan usaha tersebut. Kegiatan PKM ini memberikan solusi untuk mengatasi permasalahan resiko bisnis yang langsung akan dimatchingkan dan menjawab dengan kebutuhan usaha tersebut. Selain itu kegiatan ini juga merupakan hilirisasi riset/penelitian tentang strategic management accounting dalam meningkatkan transaksi berdasarkan akad-akad pembiayaan syariah. Dari hasil angket didapat bahwa minat peserta pengabdian BWM Mawaridussalam mempraktekkan kegiatan pengabdian ini telah berhasil. Sekitar 80 % seluruh nasabah mengikuti dan merasa senang mengikuti pelatihan ini karena dapat menambah wawasan mengenai akad –akad pembiayaan secara syariah.
Analisis Akuntabilitas dan Transparansi Dana Masjid Terhadap Laporan Keuangan Masjid Jami’ Al Ridha Lima Puluh Kabupaten Batu Bara Amelia, Afni; Ardhansyah Putra Hrp; Sri Fitria Jayusman
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 1 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i1.4074

Abstract

The purpose of this study is to determine the extent of the level of accountability of financial reports at the Jami' Al-Ridha Mosque. To determine the application of transparency of the financial reports of the Jami' Al-Ridha Mosque to the congregation and other related parties. To determine whether the financial report of the Jami Al-Ridha Lima Puluh Mosque has presented financial information in an accountable and transparent manner. This type of research is qualitative data. The subjects in this study were BKM (Mosque Prosperity Agency), in this case the chairman, secretary, and treasurer who can provide representative information and have access and influence over all operational activities of the Jami' Al-Ridha Mosque. This study uses the Jami' Al-Ridha Mosque, Lima Puluh District, Batu Bara Regency as the object of research. The results of this study are that the Jami' Al-Ridha Lima Puluh Mosque, Batu Bara Regency is considered not to have presented adequate financial reports and in accordance with the provisions of ISAK No. 35. The Jami' Al-Ridha Lima Puluh Mosque only presents financial reports in the form of cash inflow and cash outflow reports, while the financial position report (balance sheet), activity report, cash flow report, and notes to the financial report have not been presented, this is due to the lack of human resources management regarding finances. The implementation of transparency in financial management at the Jami' Al-Ridha Lima Puluh Mosque, Batu Bara Regency is considered transparent in principle, but still very simple. Accountability for financial management at the Jami' Al-Ridha Lima Puluh Mosque, Batu Bara Regency, although still simple, but the governance is very sharia, implementing the principles of trust and truth in it.
Peran Pemerintah Dalam Meningkatkan Minat Baca Melalui Titik Baca Digital (TIBA DI SUMUT) di Dinas Perpustakaan dan Arsip Provinsi Sumatera Utara Septiana, Asni; Rambe, Mellissa; Trianto, M. Bayu; Wijaya, Azhari; Jayusman, Sri Fitria; Wirananda, Henny Andriyani; Hasibuan, Melisa Zuriani
Jurnal Pengabdian West Science Vol 4 No 03 (2025): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v4i03.2070

Abstract

Perpustakaan sebagai lembaga literasi berperan penting dalam memberikan layanan informasi dan edukasi kepada masyarakat. Salah satu bentuk inovasi yang dilakukan oleh Dinas Perpustakaan dan Arsip Provinsi Sumatera Utara adalah menghadirkan Titik Baca Digital (TIBA DI SUMUT), yaitu fasilitas baca berbasis digital yang memanfaatkan teknologi untuk memberikan akses yang lebih luas terhadap sumber-sumber bacaan. Keberadaan TIBA DI SUMUT ini bertujuan untuk memberikan kemudahan bagi masyarakat dalam mengakses berbagai bahan bacaan berbasis teknologi digital, termasuk e-book dan sumber informasi daring. Berdasarkan hasil observasi tim pengabdian, permasalahan yang muncul di masyarakat saat ini adalah masih rendahnya minat baca, kurangnya pemahaman masyarakat terkait akses literasi digital, serta belum optimalnya pemanfaatan fasilitas TIBA DI SUMUT. Solusi yang ditawarkan melalui kegiatan pengabdian ini adalah melakukan sosialisasi, edukasi, dan pendampingan langsung terkait pemanfaatan Titik Baca Digital kepada masyarakat, khususnya kepada pelajar, mahasiswa, dan masyarakat umum yang berkunjung ke Dinas Perpustakaan dan Arsip Provinsi Sumatera Utara. Kegiatan ini bertujuan memberikan pemahaman tentang pentingnya literasi digital serta mendorong partisipasi aktif masyarakat dalam memanfaatkan fasilitas digital tersebut guna meningkatkan minat baca dan budaya literasi di Sumatera Utara. Kegiatan pengabdian ini juga merupakan bentuk hilirisasi dari hasil penelitian terkait peran pemerintah dalam pengembangan fasilitas literasi digital. Dari hasil observasi langsung, diketahui bahwa sekitar 80% peserta merasa antusias dan merasakan manfaat positif dari adanya sosialisasi dan pendampingan ini karena mereka mendapatkan wawasan baru tentang pentingnya akses literasi berbasis teknologi.
Co-Authors Aisah Ramadaniah Hasibuan Ambariyanto Ambariyanto Amelia, Afni Apnilawati, Yenni Ardhansyah Putra Hrp Bayu Pratama Br Barus, Rismania Br Ritonga, Asni Septiana Chaniago, Muhammad Arif Cut Nizma Diena Fadhilah, Diena Dina Arfianti Siregar Disna Anum Siregar Enni Parida Ritonga Fitri Yanti Handayani, Julia Harahap, Ardhansyah Putra Harahap, Kiki Amalia Harahap, Rasyid Yudha Harahap, Wilda Sri Munawaroh Hasibuan, Melisa Zuriani Hidayat, Toni Horia Siregar Hubbi, Atika Wardati Indah Ayu Lestari Indra Fauzi Ira Inggi Wibowo Jerniati Fahma Lubis, Yudi Harianto M. Radiansyah Munawaroh Munawaroh Munawaroh Munawaroh, Wilda Sri Napitupulu, Ilham Hidayah Ovami, Debbi Chyntia Paska Prina Br Bangun Pratiwi, Devi Raja Guk-Guk, Febri Yanti Rambe, Mellissa Ratna Sari Dewi Reza Hanafi Lubis Reza Hanafi Lubis Ricka Putri Riska Wulandari, Riska Rizky Fadhlina Putri Rizqi Fadhilinah Putri Rizqy Fadhlina Putri Rizqy Fadhlina Putri Rukmini Rukmini Sari Wulandari Sari, Prista Purnama Sastra Nugraha Septiana, Asni Shita Tiara Silalahi, Alistraja Dison Siregar, Horia Siregar, Wastina Sari Siti Asiyah Sri Munawaroh, Wilda Tarigan, Reihan Aliyah Toni Hidayat Trianto, M. Bayu Wardany, Sri Wati, Suri Ambar Wibowo, M. Rizaldy Wibowo, Muhammad Rizaldy Wijaya, Azhari Wilda Sri Munawaroh Harahap Wirananda, Henny Andriyani Yenni Apnilawati Yolla Sarah Ananda Harahap Yuniar Aprianti Yustika, Yustika Zuriani Hasibuan, Melisa Zuriani Hsb, Melisa Zuriani, Melisa