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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 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 All Fields of Science Journal Liaison Academia and Sosiety Journal Liaison Academia and Society
Sri Fitria Jayusman
Universitas Muslim Nusantara Al Washliyah Medan
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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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.
THE INFLUENCE OF SHARIA MARKETING MIX ONNDECISIONSPURCHASE IN REVOLUTION 4.0 Zuriani Hsb, Melisa; Fitria Jayusman, Sri; Munawaroh, Munawaroh; Siregar, Horia
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.386

Abstract

This study aims to determine the effect of the Islamic marketing mix on purchasing decisions in the era of revolution 4.0 at the Bintang Bromo Store, Medan. The population in this study were 60 respondents with the determination of the sample using the saturated sample technique. The data analysis technique that the writer uses in this research is descriptive quantitative. The data collection used is by using a questionnaire given to the respondents. The data analysis technique used is simple linear regression, with Y = 9.215 + 0.630 X + e, meaning that the Islamic marketing mix has a significant influence on the purchasing decision variables. The results of the t hypothesis test showed that the value of tcount > ttable = 22,196>1,671. Because the value of tcount is greater than ttable, the hypothesis is accepted. So, it can be concluded that the hypothesis that the variable (X) has been proven or in other words there is a significant effect between the variable (X) on the variable (Y). And based on the coefficient of determination test (R2) of 0.895 or with a percentage of 89.5%, it means that the sharia marketing mix is very influential on purchasing decisions, while the remaining 10.5% is influenced by other variables not examined in the research.
ANALYSIS OF TAX SOCIALIZATION AND TAX SANCTIONS IN THE NEW NORMAL ERA ON INDIVIDUAL TAXPAYER COMPLIANCE Fitria Jayusman, Sri; Munawaroh, Munawaroh; Zuriani Hasibuan, Melisa; Sri Munawaroh, Wilda
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.397

Abstract

This study was conducted to determine and analyze the socialization of taxation and tax sanctions in the new normal era on the compliance of individual taxpayers, Faculty of Economics, UMN AW Medan. This research is expected to help develop the process of tax obligations in the form of socialization of taxation and sanctions, especially in taxation in the new normal era. In this study, researchers used quantitative methods. The data was processed using the statistical software SPSS 23. The tests used in this study were the data quality test, the normality test and the classical assumption test. Data analysis technique using simple linear regression and hypothesis testing using t test and f test. The population in this study were all individual taxpayers of the Faculty of Economics, UMN AW Medan, amounting to 67 people. Sampling was done by convenience sampling method. The results of the study show that simultaneously taxation socialization and tax sanctions have a significant effect on individual taxpayer compliance. Partially, tax sanctions have a positive and significant effect on individual taxpayer compliance, but tax socialization has no effect on individual taxpayer compliance.
PENGARUH INOVASI PRODUK DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PADA AURA KERIPIK Munawaroh; M. Radiansyah; Sri Fitria Jayusman; Melisa Zuriani Hasibuan; Rizqi Fadhilinah Putri
INTERNATIONAL, Journal of Sharia Business Management Vol 2 No 4 (2023): Desember
Publisher : CV. Barokah Publsiher

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

Abstract

Penelitian ini dilakukkan di Aura Keripik Bandar Labuhan Kab. Deli Serdang dengan tujuan untuk mengetahui Pengaruh Inovasi Produk, dan Promosi Terhadap Keputusan Pembelian pada Aura Keripik Bandar Labuhan Kab. Deli Serdang baik secara parsial maupun simultan. Penelitian ini menggunakan metode kuantitatif, dimana penulis membagikan kuesioner untuk pengumpulan data. Pengambilan sampel menggunakan metode random sampling yang berjumlah 67 responden. Penelitian ini menggunakan teknik analisis data yang digunakan dengan rumus statistik, analisis regresi linier berganda dan uji hipotesis (terdiri uji T, uji F dan uji R). Hasil uji parsial menunjukkan bahwa ada pengaruh inovasi produk terhadap pengambilan keputusan pembelian pada Aura Keripik Bandar Labuhan Kab. Deli Serdang, hal ini diketahui nilai thitung variabel harga sebesar 0,753 t tabel sebesar 0,199 maka 0,753 > 0,199 berarti variabel inovasi produk memiliki pengaruh signifikan terhadap variabel keputusan pembelian. Selain itu ada pengaruh promosi terhadap pengambilan keputusan pembelian pada Aura Keripik Bandar Labuhan Kab. Deli Serdang, hal ini diketahui nilai thitung variabel promosi sebesar 0,689 dan ttabel sebesar 0,199 maka 0,689 > 0,199 yang berarti variabel promosi memiliki pengaruh signifikan terhadap variabel keputusan pembelian. Hasil uji simultan variabel inovasi produk dan promosi terhadap keputusan pembelian adalah sebesar 0,539 > 0,199. Artinya variabel inovasi produk dan promosi secara simultan memiliki pengaruh signifikan atau berpengaruh positif dengan variabel keputusan pembelian
PENGARUH HARGA DAN KEMASAN TERHADAP KEPUTUSAN PEMBELIAN PADA AURA KERIPIK BANDAR LABUHAN KAB. DELI SERDANG Melisa Zuriani Hasibuan; Munawaroh; Sri Fitria Jayusman; Disna Anum Siregar
INTERNATIONAL, Journal of Sharia Business Management Vol 2 No 4 (2023): Desember
Publisher : CV. Barokah Publsiher

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

Abstract

Penelitian ini dilakukkan di Aura Keripik Bandar Labuhan Kab. Deli Serdang yang bertujuan untuk mengetahui Pengaruh Harga, dan Kemasan Terhadap Keputusan Pembelian pada Aura Keripik Bandar Labuhan Kab. Deli Serdang baik secara parsial maupun simultan. Penelitian ini menggunakan metode kuantitatif, teknik pengumpulan data yang digunakan dalam penelitian ini adalah melalui observasi dan kuesioner. Populasi dalam penelitian ini berjumlah 563 konsumen. Teknik pengambilan sampel menggunakan metode random sampling yang berjumlah 85 responden. Penelitian ini menggunakan teknik analisis data yang digunakan dengan rumus statistik berupa uji validitas dan realibilitas, uji asumsi klasik (terdiri uji normalitas, uji heterokedastisitas dan multikolinearitas), analisis regresi linier berganda dan uji hipotesis (terdiri uji T, uji F dan uji R). Hasil pengujian hipotesis menunjukkan bahwa ada pengaruh harga terhadap pengambilan keputusan pembelian pada Aura Keripik Bandar Labuhan Kab. Deli Serdang, hal ini diketahui nilai thitung variabel harga sebesar 7,277 yang dibandingkan sebesar 1,66388 maka 7,277>1,66388 yang berarti variabel harga memiliki pengaruh yang nyata (signifikan) dengan variabel keputusan pembelian. Selain itu ada pengaruh kemasan terhadap pengambilan keputusan pembelian pada Aura Keripik Bandar Labuhan Kab. Deli Serdang, hal ini diketahui nilai thitung variabel kemasan sebesar 3,114 yang dibandingkan sebesar 1,66388 maka 3,114>1,66388 yang berarti variabel kemasan memiliki pengaruh yang nyata (signifikan) dengan variabel keputusan pembelian. Selanjutnya ada pengaruh harga, dan kemasan secara simultan terhadap keputusan pembelian pada Aura Keripik Bandar Labuhan Kab. Deli Serdang, hal ini diketahui dari nilai Fhitung = 153,031 yang dibandingkan Ftabel sebesar 2,712 maka 153,031>2,712 yang artinya variabel harga dan kemasan secara simultan memiliki pengaruh yang nyata (signifikan) atau berpengaruh positif dengan variabel keputusan pembelian.
PENGARUH SOSIALISASI PERPAJAKAN, PEMAHAMAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA MEDAN TIMUR Br Ritonga, Asni Septiana; Jayusman, Sri Fitria; Tiara, Shita; Wibowo, M. Rizaldy
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7486

Abstract

This quantitative study, using a causal associative approach, was conducted on individual taxpayers at the East Medan Pratama Tax Office (KPP Pratama) who hold a Taxpayer Identification Number (NPWP). The purpose of this study is to determine the influence of tax socialization, taxpayer understanding and tax sanctions on taxpayer compliance at the East Medan Pratama Tax Office.This study used primary data. The population of this study was 212.615 individual taxpayers registered at the East Medan Pratama Tax Office in 2024, spread across three districts in Medan City. The sample consisted of 100 individual taxpayers, using a convenience sampling technique. A questionnaire was used for data collection. Data were analyzed using multiple linear regression, classical assumption testing, and hypothesis testing using SPSS version 25. The results of the classical assumption testing indicated that the research data met the criteria for normality, no multicollinearity, and no heteroscedasticity, thus ensuring a suitable regression model. The simultaneous test (F-test) indicated that all independent variables simultaneously or jointly influenced the dependent variable.
Co-Authors Aisah Ramadaniah Hasibuan Alistraja Dison Silalahi Ambariyanto Ambariyanto Amelia, Afni Andara Malika Finkan Apnilawati, Yenni Arbiansyah Siregar Ardhansyah Putra Hrp Atika Wardati Hubbi 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, Kiki Amalia Harahap, Rasyid Yudha Hasibuan, Melisa Zuriani Hidayat, Toni Hubbi, Atika Wardati Indah Ayu Lestari Indra Fauzi Indra Fauzi Ira Inggi Wibowo Jerniati Fahma Kiki Amalia Harahap Lienda Millania Ladya Lubis, Yudi Harianto M. Radiansyah Muhammad Thahir Ramadhan Harahap Munawaroh Munawaroh Munawaroh Mutawaqil Bilah Tumanggor 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 Ricka Putri Riska Wulandari, Riska Rismania Br Barus Rizky Fadhlina Putri Rizqi Fadhilinah Putri Rizqy Fadhlina Putri Rukmini Rukmini Rukmini Rukmini Sari Wulandari Sari, Prista Purnama Sastra Nugraha Septiana, Asni Shella Ananda Shita Tiara Siregar, Horia Siregar, Wastina Sari Siti Asiyah Sri Wardany Suhaila Husna Samosir Tarigan, Reihan Aliyah Toni Hidayat Trianto, M. Bayu Wardany, Sri Wastina Sari Siregar Wati, Suri Ambar Wibowo, M. Rizaldy Wibowo, Muhammad Rizaldy Wijaya, Azhari Wilda Sri Munawaroh Harahap Wirananda, Henny Andriyani Yenni Apnilawati Yolla Sarah Ananda Harahap Yuni Asoum Yuniar Aprianti Yustika, Yustika Zuriani Hsb, Melisa Zuriani, Melisa