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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 Innovative and Creativity Journal of Sharia Business Management International Journal of Islamic Business Management
Sri Fitria Jayusman
Universitas Muslim Nusantara Al Washliyah Medan
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Peningkatan Kapasitas UMKM Kecamatan Galang Kabupaten Deli Serdang Dalam Meningkatkan Penjualan Melalui Strategi Pemasaran Digital Yustika, Yustika; Apnilawati, Yenni; Jayusman, Sri Fitria
Journal Liaison Academia and Society Vol 2, No 1 (2022): Maret 2022
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (846.959 KB) | DOI: 10.58939/j-las.v2i1.214

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana strategi peningkatan UMKM Dalam Meningkatkan Penjualan Melalui Strategi Pemasaran Digital. UMKM di kecamatan Galang pemasarannya masih sangat minim dan konvensional. Metode yang digunakan adalah dengan memberikan pelatihan berupa ceramah dan pemberian tutorial membuat akun di media digital beserta cara mengelola media digital tersebut. Dari hasil yang diperoleh dalam kegiatan ini, disarankan sebaiknya penggunaan media sosial sebagai sarana untuk pemasaran digital ini dapat ditindaklanjuti dengan pembimbingan secara berkala sehingga bisa efektif dan optimal dalam menunjang kegiatan pemasaran dan meningkatkan penjualan usaha UMKM.Kata Kunci: Peningkatan Kapasitas; UMKM; strategi pemasaran; Digital
Relawan Pajak Mengajak Masyarakat Sadar Pentingnya Pajak (Pelaksanaan Program Relawan Pajak Mahasiswa UMN Al Washliyah Tahun 2022) Jayusman, Sri Fitria; Silalahi, Alistraja Dison; Siregar, Wastina Sari; Br Barus, Rismania; Hubbi, Atika Wardati; Harahap, Kiki Amalia
Journal Liaison Academia and Society Vol 2, No 4 (2022): Desember 2022
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1415.499 KB) | DOI: 10.58939/j-las.v2i4.433

Abstract

Relawan Pajak secara sukarela menyumbangkan tenaga, waktu, pikiran dan keahlian dalam membantu mendampingi wajib pajak serta memberikan edukasi tentang perpajakan dengan melibatkan Tax Centre maupun Program Studi Administrasi Perpajakan/Perpajakan. Tujuan program relawan pajak adalah agar mahasiswa yang terlibat dalam program relawan pajak untuk bisa menjadi juru bicara pajak serta membantu masyarakat dalam membayar dan melaporkan pajaknya sesuai ketentuan. Kegiatan relawan pajak dilaksanakan dengan metode memberikan edukasi pajak, asistensi pelaporan surat pemberitahuan (SPT) tahunan pajak penghasilan (PPh) orang pribadi dan badan, serta asistensi pembayaran PPh kepada wajib pajak. Kegiatan Relawan Pajak dilaksanakan di KPP Pratama Medan Barat yang beralamat di Jl. Asrama No.7A Sei Sikambing C.II, Kec. Medan Helvetia, KotaMedan, Sumatera Utara 20123 dari tanggal 25 Februari sampai dengan 30 September 2022. Adapun hasil yang diperoleh mahasiswa adalah pengalaman di dunia kerja perpajakan, hal ini sangat berharga sekali, kesempatan mengaplikasikan ilmu yang diperoleh dari kampus setelah perkuliahan. mendapatkan jaringan yang bermanfaat baik pegawai pajak di KPP atau masyarakat .Kata kunci : Relawan Pajak, Tax Centre, Edukasi Perpajakan
Pendampingan Relawan Pajak “NIK Menjadi NPWP dan Dampaknya terhadap Kewajiban Perpajakan” (Pelaksanaan Program Relawan Pajak Mahasiswa UMN Al Washliyah Tahun 2023) Jayusman, Sri Fitria; Wardany, Sri; Silalahi, Alistraja Dison; Rukmini, Rukmini; Wibowo, Muhammad Rizaldy; Fauzi, Indra
Journal Liaison Academia and Society Vol 3, No 2 (2023): Juni 2023
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/j-las.v3i2.602

Abstract

Pendampingan mahasiswa Relawan Pajak bertujuan memberikan modal pengetahuan berupa literasi kepada mahasiswa diharapkan secara sukarela menyumbangkan tenaga, waktu, pikiran dan keahlian dalam membantu mendampingi wajib pajak serta memberikan edukasi tentang perpajakan. Program relawan pajak bertujuan agar mahasiswa yang terlibat dalam program relawan pajak untuk bisa menjadi juru bicara pajak serta membantu masyarakat dalam membayar dan melaporkan pajaknya sesuai ketentuan. Pendampingan relawan pajak dilaksanakan dengan metode memberikan edukasi pajak, pelatihan pengisian, pelaporan surat pemberitahuan (SPT) tahunan pajak penghasilan (PPh) orang pribadi dan badan, Code of Conduct Relawan Pajak. Kegiatan Pendampingan Relawan Pajak dilaksanakan di Tax Centre UMN Al Washliyah dari tanggal 07 Januari sampai dengan 14 Februari 2023. Adapun hasil yang diperoleh mahasiswa adalah peningkatan kemampuan yang ditunjukkan dengan nilai test akhir dibandingkan dengan nilai test awal yang dilakukan sebelum pelatihan bagi mahasiswa Relawan Pajak.Kata kunci : Pendampingan Relawan Pajak, Tax Centre, Edukasi Perpajakan
Inovasi Layanan Perbankan dan Pemasaran Tabungan di Bank Sumut: Studi Kasus Bank Sumut KCP Marindal Pratiwi, Devi; Lubis, Yudi Harianto; Wirananda, Henny Andriyani; Jayusman, Sri Fitria; Handayani, Julia
Jurnal Pengabdian West Science Vol 4 No 06 (2025): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v4i06.2346

Abstract

Pengabdian masyarakat ini bertujuan untuk mendesiminasikan hasil temuan lapangan mengenai inovasi layanan perbankan dan strategi pemasaran tabungan yang diterapkan oleh Bank Sumut KCP Marindal dalam meningkatkan literasi dan iklusi keuangan masyarakat sekitar. Kegiatan ini dilakukan melalui pendekatan partisipatif dan edukatif dengan melibatkan pihak Bank Sumut dan komunitas lokal. Strategi yang disosialisasikan mencakup penerapan marketing mix 7P, penggunaan teknoligi digital serta edukasi produk tabungan syariah. Hasil kegiatan menunjukkan adanya peningkatan pemahaman masyarakat terhadap fitur-fitur digital dan produk tabungan, serta munculnya minat baru terhadap layanan berbasis syariah. Kegiatan ini diharapkan mampu memperkuat posisi Bank Sumut di tengah masyarakat serta mendorong inklusi keuangan di wilayah Marindal.
Pengembangan Metode Inovatif dalam Pembuatan Perencanaan Bisnis: Studi Empiris pada UMKM Bidang Makanan dan Minuman di Kota Medan Siregar, Dina Arfianti; Nizma, Cut; Napitupulu, Ilham Hidayah; Fadhilah, Diena; Jayusman, Sri Fitria
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 1 (2025): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i1.1990

Abstract

This research aims to develop innovative methods for creating effective business plans to improve the performance of MSMEs in the food and beverage sector in Medan City. The independent variables studied include sales growth, organizational culture, product quality, profitability, and budget planning. MSME performance is determined as the dependent variable, while leadership functions as a moderating variable that can strengthen the relationship between the independent and dependent variables. The research method used is an empirical study by collecting data through questionnaires distributed to 150 MSME owners and managers in the food and beverage sector in Medan City. Sampling was carried out purposively to ensure respondents had experience in managing MSMEs. Data analysis was carried out using descriptive statistical techniques and multiple linear regression to test the influence between variables. The research results show that all independent variables have a positive and significant influence on the performance of MSMEs. Sales growth is proven to be the main factor driving increased performance, followed by profitability which shows a direct contribution to business sustainability.   Abstrak Penelitian ini bertujuan untuk mengembangkan metode inovatif dalam membuat rencana bisnis yang efektif untuk meningkatkan kinerja UMKM di sektor makanan dan minuman di Kota Medan. Variabel independen yang diteliti meliputi pertumbuhan penjualan, budaya organisasi, kualitas produk, profitabilitas, dan perencanaan anggaran. Kinerja UMKM ditetapkan sebagai variabel dependen, sedangkan kepemimpinan berfungsi sebagai variabel moderasi yang dapat memperkuat hubungan antara variabel independen dan dependen. Metode penelitian yang digunakan adalah studi empiris dengan mengumpulkan data melalui kuesioner yang disebarkan kepada 150 pemilik dan manajer UMKM di sektor makanan dan minuman di Kota Medan. Pengambilan sampel dilakukan secara purposive untuk memastikan responden memiliki pengalaman dalam mengelola UMKM. Analisis data dilakukan dengan menggunakan teknik statistik deskriptif dan regresi linier berganda untuk menguji pengaruh antar variabel. Hasil penelitian menunjukkan bahwa seluruh variabel independen memiliki pengaruh positif dan signifikan terhadap kinerja UMKM. Pertumbuhan penjualan terbukti menjadi faktor utama pendorong peningkatan kinerja, diikuti oleh profitabilitas yang menunjukkan kontribusi langsung terhadap keberlangsungan usaha.
Financial Efficiency: An Analysis of Accounting Recording Systems in Food Sector MSMEs Jayusman, Sri Fitria; Harahap, Wilda Sri Munawaroh; Lubis, Reza Hanafi; Hidayat, Toni; Sari, Prista Purnama
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9465

Abstract

Accounting is a systematic process of recording, classifying, simplifying, and communicating financial transaction data with the aim of producing appropriate and reliable information for economic decision-making. In today's modern era, many micro, small, and medium enterprises (MSMEs), which are the backbone of the Indonesian economy, have yet to optimally implement accounting practices. A lack of understanding of accounting, limited human resources, and minimal access to information are the main challenges in implementing accounting in the MSME sector. This study aims to examine the extent of understanding and application of accounting records in 30 MSMEs in Cikondang Hamlet, RT 006/RW 002, located around the Pamulihan Grand Mosque. The data used consisted of primary data obtained through direct interviews with business owners, as well as secondary data sourced from documentation and other references. This study used a descriptive quantitative approach. The results of the study indicate that most MSMEs have not formally implemented accounting principles and still rely on simple records, or do not keep records at all. This has an impact on the inaccuracy of the financial reports produced and hinders accurate business decision-making.
Pelatihan Kemampuan Manajemen Keuangan Sederhana Bagi Guru SMP IT Daarul Istiqlal Marindal-I Hasibuan, Melisa Zuriani; Jayusman, Sri Fitria; Munawaroh, Munawaroh; Siregar, Horia; Wulandari, Sari
Maslahah: Jurnal Pengabdian Masyarakat Vol 5, No 2 (2024)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/maslahah.v5i2.11630

Abstract

The general objective of financial management is to achieve certain funding targets in the future. Then protect and increase your wealth. Next, manage cash flow (incoming and outgoing money) and carry out risk management and manage investment risks well and manage debts and receivables. Something that is always related to financial management is bookkeeping, which is an activity consisting of recording, reporting and analyzing business conditions (evaluation) which is carried out in an orderly, regular, chronological and systematic manner. Based on the PKM-PM team survey, the problems that exist at Daarul Istiqlal IT Middle School are, Based on the PKM team survey, the problem that exists at Daarul Istiqlal Marindal I IT Middle School is that teachers still have low knowledge and understanding in managing finances in a simple way. The solution offered is the aspect of improving performance management. The solution that will be offered is to provide intensive assistance to partners by focusing on improving partners' skills in carrying out the learning process and can become a model school for other schools. From the results of the questionnaire, it was found that Daarul Istiqlal IT Middle School service participants' interest in practicing this service activity had been successful. Around 80% of the entire community participated and felt happy to take part in this training because it could increase their insight into simple financial management. Partners really contribute to the smooth running of community service activities.
Penyuluhan Pengisian dan Pelaporan SPT PPh Tahunan Wajib Pajak Orang Pribadi Bagi Guru SMP IT Daarul Istiqlal Marindal-I Jayusman, Sri Fitria; Munawaroh, Munawaroh; Hasibuan, Melisa Zuriani; Munawaroh, Wilda Sri; Harahap, Rasyid Yudha
Maslahah: Jurnal Pengabdian Masyarakat Vol 5, No 2 (2024)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/maslahah.v5i2.11631

Abstract

Based on the PKM team survey, the problem at SMP IT Daarul Istiqlal Marindal I is that teachers' knowledge and understanding of taxation is still low. The problem continued when an interview with one of the teachers named "Ningsih" said that they were not very good at personal taxation, they did not know what SPT was and how to calculate the tax owed. There is no concern about how to carry out personal tax obligations. The problems faced by these teachers encouraged the service team to help in the form of counseling on filling out SPT and reporting consistently as the role of good citizens. Based on the PKM-PM team survey, the problems that exist at Daarul Istiqlal IT Middle School are: Lack of counseling regarding filling out annual tax returns, lack of government or other parties to become pioneers, lack of knowledge from both print and electronic media regarding procedures for filling out and reporting SPT. Annually, Lack of facilities that support increased education on the contents of the Annual SPT. The solution offered is the aspect of improving performance management. The solution that will be offered is to provide intensive assistance to partners by focusing on improving partners' skills in carrying out the learning process and can become a model school for other schools. From the results of the questionnaire, it was found that Daarul Istiqlal IT Middle School service participants' interest in practicing this service activity had been successful. Around 80% of the entire community participated and felt happy to take part in this training because it could increase their insight into tax aspects. Partners really contribute to the smooth running of community service activities.
Pengaruh Pengetahuan Wajib Pajak, Sanksi Dan Akuntabilitas Pelayanan Publik Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Pada Samsat Kota Tebing Tinggi Tarigan, Reihan Aliyah; Jayusman, Sri Fitria
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.9837

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisa pengaruh pengetahuan masyarakat, sanksi dan akuntabilitas pelayanan publik terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di Samsat Kota Tebing Tinggi. Jenis penelitian dalam penelitian ini adalah kuantitatif dengan pendekatan asosiatif. Populasi penelitian ini adalah Wajib pajak kendaraan bermotor di Tebing Tinggi. Metode pemilihan sampel menggunakan rumus slovin, jumlah sampel yang digunakan adalah 100 data sampel. Sebelum dilakukan penelitian, terlebih dahulu dilakukan uji coba instrumen dengan uji validitas dan uji reliabilitas. Uji prasyarat analisis meliputi uji normalitas, uji linearitas, uji multikolinearitas dan uji heteroskedastisitas. Metode analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa pengetahuan masyarakat berpengaruh signifikan terhadap kepatuhan wajib pajak, sanksi berpengaruh terhadap kepatuhan wajib pajak sedangkan akuntabilitas pelayanan publik berpengaruh signifikan terhadap kepatuhan wajib pajak. Kemudian terdapat pengaruh pengetahuan masyarakat, sanksi dan akuntabilitas pelayanan publik terhadap kepatuhan wajib pajak.
ANALYSIS OF THE EFFECT OF ISLAMIC LEADERSHIP ON TEACHER PERFORMANCE AT THE AL-MARWA COLLEGE FOUNDATION IN THE INDUSTRIAL REVOLUTION ERA 4.0 Munawaroh, Munawaroh; Siregar, Horia; Fitria Jayusman, Sri; Zuriani Hsb, Melisa
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 1 (2022): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i1.152

Abstract

Entering the era of the industrial revolution 4.0 has opportunities and challenges for schools around the world. The Al Marwa Foundation school is no exception. The Al Marwa college foundation must be able to survive in the midst of environmental changes and increasingly extraordinary competition. To be able to survive and achieve the vision, mission and goals of the foundation. Human resources have a very important role and function for the sustainability of education in the world. The purpose of this study was to determine the effect of Islamic leadership style on teacher performance at the Al Marwa Islamic boarding school foundation. This study uses a quantitative descriptive approach. The total population in this study were 30 respondents using a saturated sample. Data was collected by providing a list of statements to respondents, namely RA, MIS, and MDA teachers at the Al Marwa Islamic Boarding School Foundation. The results showed that the value of t arithmetic (3.776) > t table (1.701) this indicates that there is a positive effect. As for the significance value (0.001 < 0.05), the Islamic Leadership Style variable has a positive and significant impact on teacher performance at the Al Marwa College Foundation.
Co-Authors Aisah Ramadaniah Hasibuan Ambariyanto Ambariyanto Amelia, Afni Andara Malika Finkan Apnilawati, Yenni Arbiansyah Siregar 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 Hubbi, Atika Wardati Indah Ayu Lestari Indra Fauzi Ira Inggi Wibowo Jerniati Fahma Lubis, Yudi Harianto M. Radiansyah Muhammad Thahir Ramadhan Harahap Munawaroh Munawaroh Munawaroh Munawaroh, Wilda Sri Nadia Nadia 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 Shella Ananda 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 Wirananda, Henny Andriyani Yenni Apnilawati Yolla Sarah Ananda Harahap Yuni Asoum Yuniar Aprianti Yustika, Yustika Zuriani Hasibuan, Melisa Zuriani Hsb, Melisa Zuriani, Melisa