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All Journal Jurnal Manajemen Terapan dan Keuangan Krisna: Kumpulan Riset Akuntansi Quantitative Economics Journal Electro Luceat Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Majalah Ilmiah Warta Dharmawangsa Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) jurnal syntax admiration Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian dan Pemberdayaan Nusantara (JPPNu) Akuntansi Prima Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Indonesian Journal of Management and Accounting (IJMA) Journal of Audit and Tax Synergy Jurnal Pengabdian Inovasi Sosial Ekonomi
Tetty Tiurma Uli Sipahutar
Fakultas Ekonomi Universitas Prima Indonesia
Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences

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Industri Kreatif sebagai Basis Kearifan Lokal dan Penguatan Pariwisata Berkelanjutan Tetty Tiurma Uli Sipahutar; Tri Martial; Ahmad Rizki Harahap; Jhon Piter; Benny Rojeston Marnaek Nainggolan; Ninta Katharina; Deasy Arisandy Aruan; Ina Namora Putri Siregar
Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat Vol 6 No 1 (2026)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/mabdimas.v6i1.2165

Abstract

Sustainable tourism development in Sipirok, South Tapanuli, requires a stronger connection between local creative products, community institutions, and destination branding. This community service article aims to describe the empowerment process for developing local-wisdom-based creative industries in Desa Situmba Julu and the Kawah Balerang ecotourism area. The program used a participatory empowerment method consisting of pre-implementation mapping, implementation through socialization, focus group discussion, product curation, and post-activity evaluation. Data were collected through observation, partner discussion, documentation, and reflection on program outputs. The activity produced five measurable outputs: identification of local creative assets, mapping of partner problems, curation of souvenir products such as T-shirts, caps, and key chains, formulation of BUMDes Marsada Mahita as an aggregator of production and promotion, and an integrative empowerment model linking local wisdom, creative products, digital branding, institutional strengthening, and sustainable tourism. The findings show that community actors already possess initial creative assets but still need assistance in product standardization, brand narration, cataloguing, inventory recording, and market distribution. The contribution of this program lies in transforming a conceptual tourism development model into a practical community-service model that can be replicated in tourism villages with similar natural and cultural resources.
PENGARUH KUALITAS AUDIT, AUDIT FORENSIK, RISIKO FRAUD, MANAJEMEN RISIKO DAN KEPATUHAN PAJAK TERHADAP STABILITAS EKONOMI NASIONAL Aulia Hana Sumantri; Carin Tanady; Tetty Tiurma Uli Sipahutar; Jhon Piter
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/ktwta061

Abstract

Penelitian ini bertujuan untuk mengeksplorasi bagaimana kualitas audit, audit forensik, risiko fraud, manajemen risiko, dan kepatuhan pajak berpengaruh terhadap stabilitas ekonomi nasional. Metode penelitian menggunakan pendekatan kuantitatif. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada periode 2022-2024. Sampel penelitian yang diperoleh adalah 36 perusahaan dengan 108 pengamatan. Simpulan dalam penelitian ini memperoleh kualitas audit dan audit forensik tidak berpengaruh terhadap stabilitas ekonomi nasional, risiko fraud berpengaruh negatif dan signifikan terhadap stabilitas ekonomi nasional, Kepatuhan Pajak berpengaruh positif dan signifikan terhadap stabilitas ekonomi nasional. Kemudian secara simultan kualitas audit, audit forensik, risiko fraud, manajemen risiko dan kepatuhan pajak berpengaruh signifikan terhadap stabilitas ekonomi nasional pada sektor perbankan.
TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BEI Tetty Tiurma Uli Sipahutar; Karin Amalia
Journal of Audit and Tax Synergy Vol. 1 No. 1 (2024): Journal of Audit dan Tax Synergy : Vol 1 No 1, September 2024
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v1n1.26

Abstract

The government's goal in taxation is to maximize revenue generated from the taxation sector, but this will certainly be contrary to the goals of each company as a taxpayer because basically, the company will try to reduce or minimize the costs that will be used to get maximum profit then this research intends to explore the impact of the variables Leverage, Profitability, Company Performance, Company Size on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2022. This study uses an associative quantitative approach method. The determination of the sample in the research is the purposive sampling method, with the number of samples selected being 225 companies with an observation period of 5 years so the total sample obtained is 194 companies. According to the results of the tests that have been carried out, it was found that Tax Avoidance is significantly influenced by Leverage, and Profitability, while Company Performance and Company Size have no impact on Tax Avoidance. The results of the study imply the role of supervision and monitoring in implementing optimal corporate tax planning to reduce the level of tax avoidance.
EFEKTIVITAS E-SYSTEM DALAM MENINGKATKAN KEPATUHAN PAJAK: TINJAUAN LITERATUR TERHADAP TRANSFORMASI DIGITAL DALAM SISTEM PERPAJAKAN Tetty Tiurma Uli Sipahutar; Agus Tina
Journal of Audit and Tax Synergy Vol. 1 No. 1 (2024): Journal of Audit dan Tax Synergy : Vol 1 No 1, September 2024
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v1n1.78

Abstract

The most significant source of state revenue is taxation. Tax income is a source of money that can be generated continually and optimally based on needs. This must, of course, be directly related to the high rate of public tax compliance. Taxpayer compliance with tax responsibilities is one indicator of taxpayer performance under the Directorate General of Taxes (DGT). This means that DGT will evaluate both high and poor taxpayer compliance when providing guidance, supervision, coaching, and follow-up to taxpayers. The online tax reporting method provides taxpayers with tax ease and simplification to improve tax assessment, collection, and transparency as part of the digital transformation. As a result, tax administration and payments in Indonesia are becoming increasingly digitalized, impacting taxpayer rights and overall tax efficiency. This is a qualitative study with a literature review technique. The study's findings show that implementing an e-System, which includes e-registration, e-SPT, e-FIN, e-Filling, eBilling, e-Faktur, e-Form, and e-Report, is part of digital innovation in taxation, to improve efficiency, transparency, and taxpayer compliance. As a result, the e-System can be viewed as a significant tool in long-term and comprehensive tax reform that enhances tax compliance in each country.
Analisis Penerapan Akuntansi Rumah Sakit dalam Penyusunan Laporan Keuangan Sesuai dengan PSAK 45 dan PSAK 72 Jennice; Catherine Valencia Lee; Eilen Luskie; Novita Angel Yang; Shelfina Gowitri; Shelina; Tetty Tiurma Uli Sipahutar
Journal of Audit and Tax Synergy Vol. 2 No. 1 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 1, January 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v2n1.128

Abstract

Hospitals, as entities providing public services, must ensure their financial reporting aligns with applicable standards to maintain transparency, accountability, and compliance. This study examines the implementation of hospital accounting practices at Mokoyurly Kab. Buol Hospital in preparing financial statements based on PSAK 45 (Financial Reporting for Non-Profit Organizations) and at Hermina Hospital, Medan based on PSAK 72 (Revenue from Contracts with Customers) using a literature review method. It focuses on how PSAK 45 guides the classification of restricted and unrestricted funds and how PSAK 72 addresses revenue recognition from diverse income sources, including patient services, insurance, and government subsidies. By reviewing relevant literature like journal articles, this study identifies the challenges and opportunities associated with implementing these standards in hospitals. The analysis highlights the importance of aligning accounting practices with PSAK requirements and identifies best practices for overcoming obstacles, such as ensuring accurate revenue measurement and effective fund allocation. The findings contribute to a broader understanding of the role of accounting standards in improving financial reporting quality in the healthcare sector, particularly in non-profit organizations like Mokoyurly Kab. Buol and Hermina hospital.
Analisis Risiko Perpajakan dalam Pengelolaan keuangan rumah sakit perspektif Akuntansi Hendra Kanady; Vincent Delbert Tandreco; Michael Alessandro; Novelia Chunitan; Shellia Fadli; William Anthonio Salim; Tetty Tiurma Uli Sipahutar
Journal of Audit and Tax Synergy Vol. 2 No. 1 (2025): Journal of Audit dan Tax Synergy : Vol 2 No 1, January 2025
Publisher : Yayasan Literasi Emas Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67551/v2n1.156

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan risiko perpajakan di sektor kesehatan, khususnya pada rumah sakit di Indonesia. Pajak merupakan sumber pendapatan utama negara yang berperan penting dalam membiayai pengeluaran publik dan mendukung pembangunan. Namun, pelaku usaha di sektor kesehatan sering menghadapi risiko perpajakan yang dapat memengaruhi laporan keuangan dan reputasi mereka. Oleh karena itu, manajemen risiko perpajakan yang baik sangat diperlukan untuk menghindari sanksi administratif dan pajak. Melalui tinjauan pustaka, penelitian ini mengidentifikasi beberapa aspek penting, termasuk kepatuhan wajib pajak, manajemen risiko perpajakan, akuntansi pajak, profitabilitas, dan manajemen keuangan. Hasil penelitian menunjukkan bahwa kepatuhan wajib pajak dipengaruhi oleh pemahaman yang baik tentang pentingnya pajak, sedangkan manajemen risiko perpajakan yang efektif dapat mencegah sanksi dan melindungi stabilitas keuangan rumah sakit. Selain itu, akuntansi pajak yang akurat dan manajemen keuangan yang baik berkontribusi pada pengelolaan kewajiban perpajakan yang efisien. Penelitian ini menyimpulkan bahwa pengelolaan risiko perpajakan yang baik tidak hanya penting untuk kepatuhan, tetapi juga dapat meningkatkan profitabilitas dan reputasi rumah sakit. Oleh karena itu, rumah sakit perlu mengembangkan sistem manajemen risiko pajak yang komprehensif dan memastikan bahwa semua pihak terlibat memiliki pemahaman yang baik tentang kewajiban perpajakan mereka. Investasi dalam pendidikan dan pelatihan perpajakan juga sangat penting untuk meningkatkan kesadaran dan kepatuhan staf. Dengan demikian, integrasi antara pemahaman peraturan perpajakan, sanksi, dan manajemen risiko perpajakan harus menjadi prioritas utama bagi manajemen rumah sakit.  
Pendampingan BUMDes dan Lembaga Pemberdayaan Masyarakat Melalui Community Based Tourism Dalam Pengembangan Ekonomi Desa Harumi Siregar; Tetty Tiurma Uli Sipahutar; Sauh Hwee Teng
Jurnal Pengabdian Inovasi Sosial Ekonomi Vol. 1 No. 01 (2024): September 2024
Publisher : Jurnal Pengabdian Inovasi Sosial Ekonomi

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

Abstract

Denai Lama Village is an area that includes rice fields and plantations, so that the people of Denai Lama Village dominate the agricultural and labor sectors. With the popular name Kampoeng Lama Tourism Village, Pantai Labu District, Deli Serdang Regency, this village which has a hamlet consists of a majority of Malay and Javanese tribes. Denai Lama Village is one of the villages chosen by the Director General of Educational Development and Equality, Ministry of Education and Culture, as a Vocational Village. Apart from that, it also has several tourist spots and is equipped with Homestays, Transportation, Culinary and Souvenirs. Currently, the community's economic activities have increased slightly with activities that optimize the potential that exists in the area, such as melinjo, papaya, bananas which are used as products to increase the community's economic income. The results and conclusions of this service activity are that we hope it can make the Denai Lama Village tourist attraction the largest in Indonesia. With the construction of infrastructure and facilities to support tourism activities in Denai Lama Village. Apart from that, synergy between tourism activists, socialization and training for tourism actors is really needed to improve the quality of human resources in Denai Lama Village. as well as promotions from mass media and social media can make this object viral so that it will be visited by many people.
Pengalaman Mahasiswa dalam Kegiatan  Relawan untuk Anak Cerebral Palsy Khairul Hambali; Azriel Akbar Lubis; Adi Putra Rajagukguk; Dina Anggriani; Tetty Tiurma Uli Sipahutar; Benny R.M. Nainggolan
Jurnal Pengabdian Inovasi Sosial Ekonomi Vol. 2 No. 01 (2025): Januari 2025
Publisher : Jurnal Pengabdian Inovasi Sosial Ekonomi

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

Abstract

This study aimed to investigate the experiences of students who participated in volunteer work for children with cerebral palsy. A qualitative approach was used through in-depth interviews with several students who were actively involved as volunteers. The findings of this study revealed that participation in this activity helped students to develop empathy skills, interpersonal skills, and a greater understanding of the needs of children with cerebral palsy. In addition, students also faced various obstacles such as lack of previous training on medical aspects and difficulties in relating to children with special needs. However, this experience was seen as a valuable lesson, both in personal and professional dimensions. The conclusion of this study is that volunteer activities not only support the well-being of children with cerebral palsy, but also help shape students' character and ability to be more loving and caring.
Membangun Kesadaran Generasi Muda Terhadap Koperasi: Edukasi Dan Motivasi Berpartisipasi Aktif Pada Koperasi Perkreditan CU Duta Sumut Abadi, Medan Tetty Tiurma Uli Sipahutar; Benny Rojeston Marnaek Nainggolan; Deasy Arisandy Aruan; Fuji Astuty; Ina Namora Putri Siregar; Ricky Rafii Ritonga; Yovie Ernanda; Jhon Piter; Hotma Mentalita
Jurnal Pengabdian Inovasi Sosial Ekonomi Vol. 2 No. 02 (2025): Mei 2025
Publisher : Jurnal Pengabdian Inovasi Sosial Ekonomi

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

Abstract

This study aims to analyze efforts to build awareness and active participation of the younger generation towards cooperatives, especially through education and motivation at the CU Duta Sumut Abadi Credit Cooperative in Medan. The background of the study is based on the low interest of the younger generation to be involved in cooperatives, which is influenced by a lack of understanding, negative experiences, and minimal information about cooperatives. The research method used is a qualitative approach with in-depth interview techniques and participatory observation of young cooperative members. The researcher also conducted a literature study to identify effective education and motivation strategies in increasing the participation of the younger generation. The results of the study show that: 1) Structured cooperative education that is relevant to the needs of the younger generation can increase basic knowledge and build a positive image of cooperatives in the eyes of students. 2) Motivation for participation grows when the younger generation feels the concrete economic and social benefits of participating in cooperatives, such as entrepreneurship training, financial access, and networking opportunities. 3) Digital innovation and technology-based promotion are important factors in attracting the interest of the younger generation, considering that students are more interested in cooperatives that are adaptive to the development of the times. The main obstacles found were the perception that cooperatives are conventional and less relevant to modern lifestyles, as well as the lack of socialization that directly targets the younger generation. In conclusion, increasing cooperative literacy through interactive education and motivation based on the needs of the younger generation is very important to build awareness and active participation of students in cooperatives, especially at CU Duta Sumut Abadi, Medan. The recommendation of this study is the need for ongoing education programs, cooperative service innovations, and promotional strategies that utilize digital media so that cooperatives are increasingly relevant and in demand by the younger generation.
Strategi Penyusunan Proposal Dan Hibah Penelitian Tesis Magister Program Studi Magister Ilmu Ekonomi Universitas Negeri Medan Tetty Tiurma Uli Sipahutar; Benny Rojeston Marnaek Nainggolan; Ina Namora Putri Siregar; Jhon Piter
Jurnal Pengabdian Inovasi Sosial Ekonomi Vol. 3 No. 01 (2026): Januari 2026
Publisher : Jurnal Pengabdian Inovasi Sosial Ekonomi

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

Abstract

This community service program aims to improve the capacity of Master of Economics students in developing research proposals for theses worthy of submission for grants. The main challenges faced by students are a lack of understanding of the differences between a thesis proposal, a research proposal, and a grant proposal, as well as limited knowledge regarding research grant application mechanisms. This situation results in low-quality proposals and minimal student participation in research funding schemes. The program was conducted as an interactive workshop using training and consultation methods, including presentations, case study discussions, proposal preparation simulations, and evaluation and reflection. The material covered proposal structure and systematics, grant assessment criteria (novelty, relevance, methodology, and practical implications), and internal and external grant application mechanisms. The results showed that participants were able to comprehensively understand proposal structure, explain research grant mechanisms, and produce draft thesis proposals ready for further development. The short-term impact of this activity is increased student confidence in designing thesis research, while the medium-term impact is expected to be an increase in the number and quality of proposals submitted to funding institutions. Thus, this activity contributes to strengthening academic independence and a culture of grant-based research within the master's program.
Co-Authors Ade Hartati Girsang Adi Putra Rajagukguk Agung Terminanto Agus Tina Agus Yanta Ginting Albert Loeis Alvina Wijaya Anissa Nirmala Effendy Ardin Waruwu Arie Pratania Arie Pratania Putri Aulia Hana Sumantri Ayu Rukun Hartati Hutabarat Azriel Akbar Lubis Benny R.M. Nainggolan Benny Rojeston Marnaek Nainggolan Benny Rojeston Marnaek Nainggolan Butar-Butar, Pretty Lestari Carin Tanady Catherine Valencia Lee Christian Jerriko Christina Ramadani Br Hasibuan Citra Ayu Sidabutar Citra Pratiwi Sihombing Clara Putri Simamora Deasy Arisandy Aruan Derick Jessen Phen Dina Anggriani Egina Latersia Br Sembiring Milala Eilen Luskie Elly Romy Elshadai Anlo Melki Erik Ferdinand Lubis Eunike Christina Simbolon Fadia Maulida Febrina Br Manullang Fenny Fenny Fenny Fenny Fuji Astuty Hantono Hantono Harahap, Ahmad Rizki Harumi Siregar Hendra Kanady Hotma Mentalita Ines Triastuti Lumbangaol Ira Andira Isieny Wendy Jennice Jenny Zain Jessi Charina Sembiring Jesslyn Chandra Jhon Piter Juliana Veronika Nadapdap Julianty Fortuna Jumides Putri Saragih Karin Amalia Khairul Hambali Konradus Anugrah Kristina Lara Asmara Lina Suryani Maulida, Fadia Meiliany Ivana Melinda Siregar Michael Alessandro Nabila Laura Tanjung Natasya Natasya Nikelin Silalahi Ninta Katharina Novelia Chunitan Novita Angel Yang Pretty Lestari Butar - Butar Regina Christine Simanjorang Reizkey Napitupulu Ria Manurung Ria Manurung Ricky Rafii Ritonga Rismawati Ndruru Rosdiana Panjaitan Rotua Juniarti Pakpahan Sally Angelika Hutagalung Shelfina Gowitri Shelina Shellia Fadli Shelly Shelly Silviana Silviana Siregar, Ina Namora Putri Siregar, Melinda Siti Aisyah Nasution Stefani Zamili Stella Aurellia Stevanny Stevanny Teng Sauh Hwee Tri Martial Vincent Delbert Tandreco Wijaya, Jerry William Anthonio Salim Williana Silviani Wilsa Road Betterman Sitepu Yanuari Waruwu Yefta Sabarina Sinaga Yemina Gultom Yohana Fransiska Sinaga Yosita Lianawati Yovie Ernanda  , Munawarah