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All Journal Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Akuntansi Bisnis dan Publik Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi dan Keuangan JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Journal of Research in Social Science and Humanities Jurnal Akuntansi, Manajemen dan Bisnis Digital Proceedings of The International Conference on Business and Economics Prosiding Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung Jurnal Penelitian dan Pengabdian Masyarakat
Miftha Rizkina
Universitas Pembangunan Panca Budi
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Analysis of Public Perception Regarding Public Service Information in Helvetia Village Risda Mega Riana Br Sembiring; Miftha Rizkina; Ayu Kurnia Sari
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10990

Abstract

This study aims to analyze public perception regarding the effectiveness of public service information delivery in Helvetia Village through a hybrid information system (announcement boards and WhatsApp) based on the Good Governance framework (Transparency and Accountability). The method used is descriptive qualitative with triangulation data collection techniques including in-depth interviews, observation, and documentation. The results indicate that public perception of the information delivery system tends to be poor, triggering the "back-and-forth" (bolak-balik) phenomenon among residents. This failure is caused by two structural factors: transparency failure because the system does not provide specific-situational information content, and an accountability crisis due to the inconsistency of officials in fulfilling post-service follow-up promises. The value of this research lies in identifying that service effectiveness depends not only on media availability but on the quality of substantive content and the certainty of service process accountability. This study contributes to village-level officials in designing more responsive public communication strategies.
Sosialisasi Pentingnya Penentuan Harga Pokok Penjualan dan Pemeriksaan Keuangan Pada Umkm Kelurahan Sidomulyo, Kecamatan Stabat Nur Aliah; Miftha Rizkina; Atikah Zuhra Sitorus
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 1 (2026): February 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/4khgxg27

Abstract

This community service activity aims to improve the understanding and ability of micro and small business owners in determining the cost of goods sold accurately and conducting basic financial audits to support business sustainability. This activity was carried out in the Sidomulyo sub-district, Stabat district, using socialization and interactive discussion methods. The participants were ten micro and small business owners engaged in various types of businesses. The results of the activity showed that most participants did not have adequate financial records. There was still a lack of accuracy in the use and grouping of accounts. Through this activity, participants gained a good understanding of the importance of determining the cost of goods sold and conducting financial audits as a basis for more measurable and sustainable business management. This activity is expected to encourage micro and small business owners to start implementing simple financial records consistently.
FAKTOR-FAKTOR PENYEBAB TIDAK TERLAKSANA SISTEMATIS PROSEDUR AKUNTANSI PADA UKM DI DESA KOTA PARI Nur Aliah; Miftha Rizkina; Sumardi Adiman; Mutiara Ramadani
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 6 (2024): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i6.2024.2551-2558

Abstract

Penelitian ini dilaksanakan di Desa Kota Pari, Kecamatan Pantai Cermin, Sumatera Utara, dengan fokus pada para pelaku UKM.Tujuan dari penelitian ini adalah untuk menganalisis praktik pencatatan keuangan yang dilakukan oleh para pelaku UKM di desa tersebut dan mengidentifikasi alasan di balik tidak diterapkannya prosedur akuntansi yang sistematis serta strategi untuk mengatasi masalah pencatatan keuangan. Data primer diperoleh melalui wawancara dengan pihak terkait, observasi, dan dokumentasi dari para informan. Analisis data dilakukan dengan metode kualitatif. Penelitian ini mempertimbangkan faktor-faktor seperti persepsi, motivasi, literasi keuangan, dan peran lembaga pendidikan tinggi.Hasilnya menunjukkan bahwa pencatatan keuangan yang dilakukan oleh pelaku UKM sangat sederhana dan tidak mengikuti prosedur akuntansi yang sistematis, dengan pencatatan yang dilakukan secara manual pada buku tulis atau buku double folio yang hanya mencatat penerimaan dan pengeluaran. Alasan utama tidak diterapkannya prosedur akuntansi yang sistematis adalah persepsi pelaku usaha yang menganggap pembukuan sesuai prosedur akuntansi tidak penting.Hal ini berdampak pada motivasi mereka yang rendah untuk berkembang. Selain itu, rendahnya literasi keuangan, yang dipengaruhi oleh tingkat pendidikan, juga merupakan faktor penyebab. Peran perguruan tinggi dalam memberikan sosialisasi dan pelatihan kepada pelaku usaha belum maksimal.Untuk mengatasi masalah pencatatan keuangan pada UKM, disarankan adanya pelatihan berkala dan pendampingan hingga para pelaku usaha mampu mencapai standar pencatatan yang diharapkan.
ANALISIS PENERIMAAN DAN RESTITUSI PAJAK PERTAMBAHAN NILAI PADA KANWIL DJP SUMATERA UTARA I Miftha Rizkina; Nur Aliah; Sumardi Adiman; Juana Dewi Maharani
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 7 (2024): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i7.2024.2938-2943

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis penerimaan serta restitusi Pajak Pertambahan Nilai (PPN), penerimaan PPN, serta hubungan antara restitusi PPN dan penerimaan PPN. Penelitian dilakukan di Kantor Wilayah Direktorat Jenderal Pajak (Kanwil DJP) Sumut I.  Penelitian ini menggunakan pendekatan deskriptif, namun dengan jenis data kualitatif. Sumber data utama dan tambahan yang digunakan adalah dokumentasi dan wawancara. Hasil penelitian menunjukkan bahwa Kanwil DJP Sumut I telah melaksanakan restitusi PPN sesuai dengan ketentuan yang berlaku.
The Effects of Budget Transparency, Human Resource Quality, and Information Technology on Village Financial Management in All Villages of Batang Serangan District Langkat Regency Khairani Agustin; Dito Aditia Darma Nasution; Miftha Rizkina
Journal of Research in Social Science and Humanities Vol 5, No 3 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.533

Abstract

This study aims to examine the influence of budget transparency, human resource quality, and information technology on village financial management in Batang Serangan District Langkat Regency. This study is a causal associative research using a quantitative approach. The sample in this study consisted of 62 village officials from 7 villages in Batang Serangan District. The data collection technique used a questionnaire measured with a Likert scale. This study used multiple linear regression analysis techniques with the help of IBM SPSS Statistics Version 31 software. The research results indicate that partially, budget transparency has a positive and significant effect on village financial management (significance value 0.0150.05). Human resource quality partially has a positive and significant effect on village financial management (significance value 0.009 0.05). Similarly, information technology partially has a positive and significant effect on village financial management (significance value 0.007 0.05) and becomes the most influential variable with an Adjusted R Square of 0.792 or 79.2%. Simultaneously, budget transparency, the quality of human resources, and information technology have a positive and significant effect on village financial management (significance value ,0010.05).
Co-Authors Atikah Zuhra Sitorus Ayu Kurnia Sari Dito Aditia Darma Nasution Juana Dewi Maharani Khairani Agustin Mutiara Ramadani Nina Andriany Nasution Nina Fadilah Nur Aliah Ria Manurung Risda Mega Riana Br Sembiring Sumardi Adiman Sumardi Adiman sumardi usman