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All Journal Jurnal ASET (Akuntansi Riset) AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Abdi Ilmu Jurnal Akuntansi Bisnis dan Publik Kajian Akuntansi INFOKUM Prosiding Seminar Nasional Sisfotek (Sistem Informasi dan Teknologi Informasi) Jurnal Akuntansi, Keuangan dan Perpajakan Jurnal Ekonomi, Manajemen, Akuntansi Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Rizki Syahputra
Politeknik Negeri Medan
Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Engineering Social Sciences Other

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PKM PEMBIMBINGAN UMKM PADA USAHA MINYAK MAMA, DESA RUMAH SUMBUL, KEC. SINEMBAH TJ. MUDA HULU, KABUPATEN DELI SERDANG, SUMATERA UTARA Rizki Syahputra; Andam Lukcyhasnita; Meryatul Husna
Jurnal Abdi Ilmu Vol 14 No 2 (2021): Jurnal Ilmiah Abdi Ilmu
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Minyak Mama is a Karo Oil UMKM which was founded in 1998. The UMKM is located in the village of Rumah Sumbul, Sinembah District, Tanjung Muda Hulu, Deli Serdang Regency. The processing, management, and marketing methods for these SMEs are classified as traditional. Even so, in terms of management, they have used computers and the internet, but they have not been well organized, especially in accounting and marketing due to the limited knowledge and knowledge of the owners and their working members regarding the use of information technology. Even so, the owners of Minyak Mama have a desire to continue to advance and develop because they are aware of the opportunities and potential in the market, one of the proofs is that they have made packaging neater and more economical, so that they can be marketed to a wider market, to reach more buyers. However, that is not enough. Therefore, to be able to continue to compete, researchers want to offer technical guidance to these SMEs. Especially in management guidance and digital marketing. The stages of activities carried out in this PKM consist of, surveys/observations to find out and explore further the problems of Minyak Mama SMEs, then provide guidance in re-branding the Minyak Mama logo and redesigning the packaging so that the MSME image is more prominent, then marketing training is carried out. digitally and financial bookkeeping training in accordance with applicable Financial Accounting Standards. From this activity, several mandatory outputs are planned including: Increased partner empowerment, in the status achieved; Publication of National Journal with Submitted status; Print Mass Media publications in the form of articles in local newspapers, namely Waspada; Publication of Video Implementation of Activities online such as on Youtube.
PENGARUH UKURAN KAP DAN PERGANTIAN MANAJEMEN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK (KAP) PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Rizki Syahputra
Jurnal Akuntansi Bisnis dan Publik Vol 11 No 2 (2021): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah ukuran KAP dan pergantian manajemen berpengaruh terhadap pergantian Kantor Akuntan Publik (KAP) pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia. Dimana permasalahan yang terjadi pada perusahaan mengalami pergantian KAP tetapi bukan dari KAP Non Big-4 ke KAP Big-4 ataupun KAP Big-4 ke KAP Non Big-4. Begitu juga dengan pergantian manajemen yang terjadi tetapi tidak terjadinya pergantian KAP pada perusahaan. Adapun metode penelitian ini menggunakan penelitian asosiatif, dengan popolasi sebanyak 50 perusahaan Properti dan Real Estate. Berdasarkan kriteria yang telah ditetapkan dari tahun 2008 hingga 2011 diambil sampel sebanyak 17 perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia. Teknik pengumpulan data yang digunakan adalah studi dokumen. Teknik analisis data pada penelitian ini yaitu statistik deskriptif, regresi logistik dan uji hipotesis. Hasil penelitian menemukan bahwa ukuran KAP tidak memiliki pengaruh terhadap pergantian KAP. Karena berdasarkan uji parsial nilai signifikannya adalah 0,663 > 0,05. Pada variabel pergantian manajemen nilai signifikansinya sebesar 0,057 > 0,05, artinya pergantian manajemen tidak memiliki pengaruh terhadap pergantian KAP. Sedangkan dari uji F diketahui nilai signifikansinya 0,095 > 0,05. Hal ini berarti ukuran KAP dan pergantian manajemen secara bersama-sama tidak mempunyai pengaruh yang signifikan terhadap likuiditas.
Perancangan Sistem Manajemen Arsip Berbentuk Digital Pada Jurusan Teknik Komputer Dan Informatika Politeknik Negeri Medan GA Hutagalung; Isni Khairina; Rizki Syahputra
Prosiding SISFOTEK Vol 5 No 1 (2021): SISFOTEK V 2021
Publisher : Ikatan Ahli Informatika Indonesia

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Abstract

At the Department of Computer Engineering and Informatics at the Politeknik Negeri Medan, there is no digital technology-based system in handling archives, such as handling incoming letters, outgoing letters, assignments, etc. As an effort to increase the digitization of all forms of existing processes in the academic system in the Department of Computer and Informatics Engineering, digital archive management is needed. With a system that is able to manage archives in digital form, it can help the Department of Computer Engineering and Informatics in improving the quality and quality of study programs and departments to produce better accreditation of Study Programs for the future and become a major that is digitized in its academic system.
Prediction Academic Fraud of Accounting Students With Diamond Fraud Analysis Abdul Rahman; Deliana Deliana; Rizki Syahputra; Listiorini Listiorini; Maymunah Ghavira
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.11406

Abstract

This study useful in obtain empirical evidence regarding the prediction academic fraud of accounting students at state higher education in Medan city using fraud diamond analysis.This research is expected to produce policies that will be able to prevent academic fraud at state higher education in Medan City. The data is primary data that comes directly from respondents using a questionnaire was distributed via googleform were sent directly to the respondents. Minimum sample used were 97 students majoring in accounting at state higher education in Medan city. This study used statistical analysis testing with SmartPLS (Partial Least Square). The results indicate that academic pressure and the ability to commit academic fraud have an effect on fraud academic. Opportunity and rationalization of committing academic fraud have no effect on academic fraud.Keywords : academic fraud, fraud diamond, smartpls
Pengaruh Profitabilitas, Pertumbuhan Penjualan dan Leverage terhadap Penghindaran Pajak Perusahaan Manufaktur yang Terdaftar di BEI Tasya Adella Lintang; Ilham Hidayah Napitupulu; Dina Arfianti Siregar; Rizki Syahputra
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 6 No. 1 (2023): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v6i1.1084

Abstract

The purpose of this research is to examine the influence of profitability, sales growth and leverage on tax avoidance. The variables of profitability, sales growth and leverage as independent variables and tax avoidance as the dependent variable. This research uses secondary data from manufacturing in the consumer goods industry sector companies listed on the Indonesia Stock Exchange in 2016-2020. Sampling method of this research is using posive sampling method, so the amount total sample of this research is 130 samples from 26 companies. This research is uses multiple linear regression as analysis instrument. The results of this study partially indicate that the variables of profitability, sales growth and leverage has not influence on tax avoidance.AbstrakPenelitian ini bertujuan untuk melihat pengaruh profitabilitas, pertumbuhan penjualan dan leverage terhadap penghindaran pajak. Variabel profitabilitas, pertumbuhan penjualan dan leverage sebagai variabel independen dan penghindaran pajak sebagai variabel dependen. Data yang digunakan adalah data sekunder yang berupa laporan tahunan perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Metode pengambilan sample pada penelitian ini ini adalah purposive sampling, sehingga jumlah sample pada penelitian ini adalah 130 dari 26 perusahaan. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini secara parsial menunjukkan bahwa variabel profitabilitas, pertumbuhan penjualan dan leverage tidak berpengaruh terhadap penghindaran pajak.
Determinant’s of Audit Quality D Deliana; Abdul Rahman; Rizki Syahputra; L Listiorini; Karyn SImbolon
Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i2.61333

Abstract

The objective of this study is to provide empirical evidence of how auditor accountability, competence, and integrity impact the quality of audits. The research used quantitative methods through questionnaires distributed directly to respondents and collected from 30 sample. The structural measurement and evaluation model using Smart PLS 4 software. The test results indicate that the accountability variable does not impact the quality of the audit. The quality of audits is improved when auditors possess both competence and integrity. Auditors require knowledge and experience when making decisions. The effectiveness of an audit greatly depends on the auditor's competence and integrity. Auditors must have great curiosity, be broad-minded, and be able to carry out analytical reviews in carrying out audit tasks, and auditors must be able to manage time well to complete each audit work, audit results reports can be accounted for by the auditor and not avoid or blame other people who may result in harm to others. Auditors as the spearhead of the implementation of audit tasks must always improve the knowledge so that the application of knowledge can be maximized in practice. The novelty of this research from previous research is that the previous variables used Independence, Complexity of Tasks, and Auditor Competency on the Audit Quality variables, while this research uses Accountability and Integrity variables as independent variables, the research location was carried out in a different place, namely the previous research was carried out at KAP Bali while this research was conducted at KAP Medan City.
Integrating Local Wisdom, Sustainability, and Digital Transformation to Empower Msmes in Medan City Mardelia Desfrida; Abdul Rahman; Rizki Syahputra; Aswin Fahmi D
INFOKUM Vol. 14 No. 03 (2026): Infokum, May - June 2026
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/infokum.v14i03.3121

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in regional economic development; however, many face challenges in integrating local cultural identity, sustainability, and digital transformation into their business practices. This study develops FoSSEI LOKALITA, an MSME empowerment model that integrates local wisdom, sustainability, digital transformation, and multi-actor collaboration to enhance MSME resilience and competitiveness in Medan City, Indonesia. The study adopts an applied participatory approach by combining Design-Based Research (DBR) and Research and Development (R&D) methods. Data were collected through literature review, observation, interviews, focus group discussions, questionnaires, and expert validation. The findings indicate that although 80% of MSMEs incorporate local cultural elements into their products, 60% have not consistently communicated their cultural identity, 65% lack systematic financial records, and only 18% utilize digital marketplaces. In response, FoSSEI LOKALITAproposes a four-stage empowerment framework comprising local potential identification, capacity building, digitalization and product innovation, and pentahelix-based collaboration and replication. The model positions local wisdom as a strategic source of innovation, sustainability as a governance principle, and digital transformation as a catalyst for market adaptation. This study contributes by introducing an integrated empowerment framework that connects enterprise capacity development with collaborative ecosystem strengthening. The proposed model provides practical guidance for policymakers and development agencies in promoting sustainable, culturally rooted, and digitally enabled MSME development, while offering a foundation for future empirical validation.
Determinan Perilaku Konsumtif Mahasiswa: Penggunaan E-Wallet, Literasi Keuangan dan Pengendalian Diri Nurul Rahmadani Rizanty; Ilham Hidayah Napitupulu; Anita Putri; Rizki Syahputra
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.12100

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penggunaan dompet elektronik, literasi keuangan, dan pengendalian diri terhadap perilaku konsumtif mahasiswa Politeknik Negeri Medan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada 100 mahasiswa program studi Administrasi Bisnis. Teknik pengambilan sampel yang digunakan adalah cluster random sampling. Analisis data dilakukan melalui regresi linier berganda menggunakan IBM SPSS versi 29, didahului oleh uji validitas, uji reliabilitas, dan uji asumsi klasik untuk memastikan kelayakan data. Hasil penelitian menunjukkan bahwa, secara parsial, penggunaan dompet elektronik dan pengendalian diri tidak memiliki pengaruh signifikan terhadap perilaku konsumtif mahasiswa. Sebaliknya, literasi keuangan memiliki pengaruh signifikan terhadap perilaku konsumtif. Temuan ini menunjukkan bahwa, meskipun tersedia teknologi dan kemampuan untuk menahan keinginan impulsif, pengetahuan keuangan memainkan peran yang lebih dominan dalam membentuk perilaku konsumsi mahasiswa. Oleh karena itu, peningkatan literasi keuangan merupakan strategi penting dalam mengurangi perilaku konsumtif di kalangan mahasiswa.
PKM Pengelolaan Manajemen Umkm Medan Outdoor Equipment (MOE) Melalui Peningkatan Kualitas Branding Dan Pengelolaan Keuangan Raya Hasibuan; M. Rikwan Effendi S. Manik; Kusumadi Kusumadi; Rizki Syahputra; Siti Asnida Nofianna
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.v8i1.2882

Abstract

This PKM is carried out for an MSME, namely Medan Outdoor Equipmet (MOE) which is an MSME that is very creative in the production of car tents used for off road activities and for various other cars. MOE is a business in the field of equipment that is indeed very much in demand by young people, especially those who like camping activities, MOE has been established since 2016 and is always learning to improve its production activities. The aim is to assist production activities carried out by MOE MSMEs and to improve the quality of branding and financial management. The production of car tents that is carried out is really still very manual and is indeed done by yourself. The production of this car tent is carried out in small quantities, because it is done manually and does not have workers. Actually, market demand is very high but manufacturing or productivity is still very low due to limited equipment and human resources that can manage it. Thus, in addition to the needs related to equipment that can help the production of the car tent, branding and financial management are also needed in connection with this Medan Outdoor Equipment MSME . Branding is an effort that can be done in order to improve the quality and capability of the product to be produced and of course good financial management, will be able to improve the quality of a good product as well. Keywords : Medan Outdoor Equipment, Branding, Financial Management
Pengaruh Leverage, Return on Assets, dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Chintya Lauren Sitopu; Anggiat Situngkir; Ilham Hidayah Napitupulu; Rizki Syahputra
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.892

Abstract

This study aims to empirically analyze the effect of leverage, return on assets, and firm size on tax avoidance among LQ45 companies listed on the Indonesia Stock Exchange during the 2019–2024 period. The research population consists of 45 companies, with purposive sampling resulting in 6 firms as the sample, based on the following criteria: consistently included in the LQ45 index throughout the study period, publishing complete annual financial statements, and  providing relevant data for calculating the research variables. Data collection was carried out using documentation of annual financial statements obtained from the official website of the Indonesia Stock Exchange. Data analysis was conducted using a quantitative approach through multiple linear regression with the aid of SPSS version 25, which included descriptive statistics, classical assumption tests, regression analysis, and hypothesis testing. The findings indicate that leverage and return on assets do not have a significant effect on tax avoidance, while firm size has a significant effect on tax avoidance among LQ45 companies listed on the Indonesia Stock Exchange for the 2019–2024 period. These results provide implications for tax authorities to enhance monitoring of large companies, as well as for investors and creditors as a consideration in decision-making. The limitation of this study lies in the small sample size and relatively short observation period. 
Co-Authors Abdul Rahman Andam Lukcyhasnita Anita Putri Aswin Fahmi D Chintya Lauren Sitopu DELIANA DELIANA Desfrida, Mardelia Dina Arfianti Siregar - GA Hutagalung Husna, Meryatul Isni Khairina Karyn SImbolon Kusumadi L Listiorini Listiorini M. Rikwan E.S. Manik Maymunah Ghavira Napitupulu, Ilham Hidayah Nurul Rahmadani Rizanty Raya Hasibuan Siti Asnida Nofianna Situngkir, Anggiat Tasya Adella Lintang