Articles
<![CDATA[Internal Auditor Professionalism: Determinants and Its Effect on Behavior Auditor Ethics ]]>
<![CDATA[Novien Rialdy]]>;
<![CDATA[Maya Sari]]>;
<![CDATA[Syafrida Hani]]>;
<![CDATA[Jufrizen Jufrizen]]>;
<![CDATA[Irfan Irfan]]>
<![CDATA[ Integrated Journal of Business and Economics (IJBE) Vol 7, No 3 (2023): Integrated Journal of Business and Economics ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Bangka Belitung ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33019/ijbe.v7i3.651
<![CDATA[This study aims to study the factors that influence the Professionalism and Ethical Behavior of Auditors at BPKP North Sumatra and produce a model of Mediation of Professionalism on the Influence of Moral Intensity and Religiosity on Auditor Ethical Behavior at BPKP North Sumatra. This research is basic (basic research). The strategy employs a quantitative approach. The sample includes all BPKP North Sumatra internal auditors. Using a technique called "saturated sampling," criteria from all internal auditors were used as samples. One hundred forty-three internal auditors were chosen as the final sample. The method used is Partial Least Square (PLS). The results showed that moral intensity has a positive effect on internal auditor professionalism, religiosity has a positive effect on internal auditor professionalism, moral intensity has a positive effect on ethical decision making, religiosity has a positive effect on ethical decision making, Internal Auditor professionalism has a positive effect on ethical decision making, the moral intensity does not have a significant effect on ethical decision making through Internal Auditor Professionalism and religiosity does not have a significant effect on ethical decision making through Internal Auditor Professionalism]]>
<![CDATA[Islamic Philanthropic: The Generosity of the Muhammadiyah Residents of Medan City during the Covid-19 Pandemic ]]>
<![CDATA[Irfan, Irfan]]>;
<![CDATA[Hani, Syafrida]]>;
<![CDATA[Amal, Bakhrul Khair]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33258/birci.v4i4.3088
<![CDATA[This study aims to analyze the perceptions of Medan City Muhammadiyah residents about the economic burden of the community during the Covid-19 pandemic, as well as analyze the level of awareness of Medan City Muhammadiyah residents to pay zakat, infaq, alms and waqf to help the community's economic problems due to the Covid-19 pandemic. The survey design was conducted to collect data through a questionnaire (questionnaire) to 200 respondents who were analyzed using descriptive statistics. The results of the study found that the majority of Muhammadiyah residents agreed and had a high perception that the Covid-19 pandemic had caused an increase in the economic burden on the community during the Covid-19 pandemic. In addition, the majority of Muhammadiyah residents in Medan City have a very high level of awareness for tithing, infaq, charity and waqf in order to help the community's economic problems due to the Covid-19 pandemic.]]>
<![CDATA[Islamic Micro Enterprises; Constraints, Perceptions and Critical Issues ]]>
<![CDATA[Hani, Syafrida]]>;
<![CDATA[Irfan, Irfan]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33258/birci.v4i4.3056
<![CDATA[This study aims to describe how pmanagement practices that have been carried out by micro and medium enterprisesso far, and identifyvarious problems that become the main obstacles in implementing the concept of management and perceptions of micro, small and medium business managers on Islamic management. These results will be the basis for further researchin formulating a management model that is in accordance with governance entrepreneurial organization in an Islamic perspective, so that it is expected to increase business growth. The data collection process was carried out through library research and interviews with Muslim micro business management informants to identify problems. The results of the study are expected to contribute to minimizingThe problems faced include limited human resources, capital, low ability to manage finances, lack of innovation and mastery of information technology.]]>
<![CDATA[Content Analysis of Higher Order Thinking Skills (HOTS) in the E-Module of Lecturers at Muhammadiyah University of North Sumatra ]]>
<![CDATA[Mariati, Mariati]]>;
<![CDATA[Saehu, Uun Ahmad]]>;
<![CDATA[Hani, Syafrida]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33258/birci.v4i4.3274
<![CDATA[The purpose of this study is to analyze the content of HOTS in E-modules that have been developed by lecturers, especially those related to accounting special skills courses. This analysis is based on the criteria for teaching materials containing higher-order thinking skills for students, especially the questions that have been developed in the module. This research uses content analysis method with stages of data reduction, data presentation and conclusion drawing. Data was collected using an assessment rubric according to the cognitive level with HOTS characteristics starting from the level of analysis (C4), Evaluation (C5) and Creation (C6), then presented in graphic form. The source of data in this study is the E-module which has been developed by the lecturer.]]>
<![CDATA[The Influence Of Tax Knowledge And Tax Examination On Taxpayer Compliance With Tax Sanctions As A Moderating Variable AT KPP Pratama Binjai ]]>
<![CDATA[Suriyadi, Suriyadi]]>;
<![CDATA[Syafrida Hani]]>;
<![CDATA[Irfan]]>
<![CDATA[ International Journal of Economics and Management Vol. 2 No. 01 (2024): IEM : International Journal of Economics and Management ]]>
Publisher : <![CDATA[Cattleya Darmaya Fortuna ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54209/iem.v2i01.31
<![CDATA[The level of taxpayer compliance at KPP Pratama Binjai has decreased in 2018, 2019 and 2021. Taxpayers can be said or considered compliant if the taxpayer pays and reports the tax payable in a timely manner. This study aims to examine and analyze the effect of tax knowledge and tax audits on taxpayer compliance with tax sanctions as a moderating variable at KPP Pratama Binjai. The research method used is quantitative. This research consists of population and sample. Where the population in this study were 76,017 taxpayers registered at the Binjai City Primary Tax Service Office and the sample in this study was 100 respondents. The data analysis technique used in this study is Structural Equation Modeling-Partial Least Squares (SEM-PLS) using SmartPLS software. The results of the study show that (1) Tax Knowledge has a significant effect on Taxpayer Compliance. (2) Tax Audit has a significant effect on Taxpayer Compliance (3) Tax Sanctions significantly moderate the effect of Tax Knowledge on Taxpayer Compliance. (4) Tax Sanctions significantly moderate the effect of Tax Audit on Taxpayer Compliance. (5) Knowledge of Taxes and Tax Audit is able to explain Taxpayer Compliance of 31.5%, the remaining 68.5% is explained by other factors.]]>
<![CDATA[The Effect Of Liquidity And Profitability On Tax Aggressivity With Company Value As A Moderation Variable On The Food And Beverage Company On The Indonesian Stock Exchange ]]>
<![CDATA[Handayani, Irma]]>;
<![CDATA[Syafrida Hani]]>;
<![CDATA[Eka Nurmala Sari]]>
<![CDATA[ International Journal of Economics and Management Vol. 2 No. 01 (2024): IEM : International Journal of Economics and Management ]]>
Publisher : <![CDATA[Cattleya Darmaya Fortuna ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54209/iem.v2i01.35
<![CDATA[This study aims to determine, test, and analyze the effect of liquidity and profitability on tax aggressiveness with firm value as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange. This study uses a quantitative method with an associative approach and collects data in a documentary manner by collecting, recording, reviewing and analyzing secondary data in the form of financial statements of manufacturing companies in the food and beverage sub-sector from 2018-2022. This study took 45 samples using purposive sampling method. The data analysis technique used is descriptive statistics used to explain the data description of all variables and also multiple linear regression analysis and Moderated Regression Analysis (MRA) test. The results of this study indicate that liquidity has a negative and significant effect on tax aggressiveness and profitability has a positive and significant effect on tax aggressiveness.]]>
<![CDATA[PENGEMBANGAN USAHA MELALUI PENDAMPINGAN BISNIS MODEL CANVAS BAGI KELOMPOK USAHA AISYIYAH PWA SUMATERA UTARA ]]>
<![CDATA[Lubis, Henny Zurika]]>;
<![CDATA[Hani, Syafrida]]>;
<![CDATA[Sinambela, Elizar]]>
<![CDATA[ JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 29, No 4 (2023): OKTOBER-DESEMBER ]]>
Publisher : <![CDATA[Universitas Negeri Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24114/jpkm.v29i4.49448
<![CDATA[Kelompok usaha Aisyiyah merupakan bagian dari majelis ekonomi dan ketenagakerjaan dengan prioritas program membangun kekuatan ekonomi keluarga, sebagai pendukung gerakan ekonomi dalam menggeliatkan usaha kreatif dilingkungan Aisyiyah dengan mengembangkan beragam jenis usaha yang dimiliki, oleh karena itu dalam hal mengembangkan usahanya mitra masih mengalami beberapa kendala serta permasalahan yang dihadapi seperti masih kurangnya memanfaatkan pemasaran secara digital, minimnya pengolahan produk, serta pengelolaan manajemen usaha yang masih rendah. Maka untuk itu perlu dilakukan pendampingan dalam pengembangan usaha bagi mitra khususnya kelompok usaha aisyiyah melalui bisnis model canvas yang dikenal dengan BMC Models. Tujuan dari Program pengabdian kemitraan pengembangan muhammadiyah (PKPM) adalah untuk meningkatkan kemampuan dan pengetahuan dalam mengelola bisnis secara efektif sehingga mampu berdaya saing. Kegiatan ini menggunakan teknik pelatihan dan pendampingan bisnis model canvas. Pada pelaksanaan pendampingan para peserta menanggapi kegiatan ini dengan respon yang baik, terlihat ketika pelaksanaan pelatihan penyusunan BMC para peserta aktif serta antusias yang tinggi untuk belajar dalam mengisi setiap blok yang ada didalam canvas yang sesuai dengan bisnis yang mereka jalankan selanjutnya para peserta mampu melakukan presentasi bisnis dari masing-masing kelompok dengan baik sehingga mereka mendapat pengetahuan, pengalaman serta pembelajaran dalam mengembangkan bisnis kedepannya.]]>
<![CDATA[SOCIAL MEDIA USAGE BEHAVIOR AND ITS EFFECT ON MUSLIM COMMUNITY ANXIETY IN FACING THE COVID-19 PANDEMIC IN MEDAN CITY ]]>
<![CDATA[Hani, Syafrida]]>;
<![CDATA[Juliandi, Azuar]]>;
<![CDATA[Irfan, Irfan]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024) ]]>
Publisher : <![CDATA[Proceeding International Seminar of Islamic Studies ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The problems identified in this study are: (1) the Corona Virus or Covid-19 has become symptomatic in the world, including in Indonesia; (2) The public knows that information on Covid-19 comes from the mass media; (3) Scientific studies show that mass media is able to create a positive impact, but it can also have a negative impact on society, namely anxiety, depression and other mental health disorders, especially during the Covid-19 period. For these problems, this study aims to analyze the effect of social media use behavior in influencing the creation of public anxiety in the face of the Covid-19 pandemic. This research method uses a survey design to 666 Muslim respondents in Medan. Collecting research data is a questionnaire about the behavior of using social media and public anxiety. Analysis of research data using inferential statistical analysis with Structural Equation Model-Partial Least Square (SMART-PLS). This study produced several findings, including: First, the behavior of people in using social media during the Covid-19 pandemic was generally quite high; Second, the level of public anxiety facing the Covid-19 pandemic generally also shows a fairly high level; and Third, the behavioral effect of using social media in influencing the creation of public anxiety in the face of the Covid-19 pandemic appears to have a significant effect.]]>
<![CDATA[THE INFLUENCE OF ISLAMIC FINANCIAL LITERACY AND ORGANIZATIONAL COMMITMENT ON THE DECISION TO USE ISLAMIC BANKS SERVICES CASE STUDY AT MUHAMMADIYAH SCHOOL IN MEDAN CITY ]]>
<![CDATA[Irfan, Irfan]]>;
<![CDATA[Yovi, Muhammad]]>;
<![CDATA[Hani, Syafrida]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024) ]]>
Publisher : <![CDATA[Proceeding International Seminar of Islamic Studies ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The purpose of this study is to examine and analyze the influence of Islamic financial literacy on and organizational commitment to the decision to use Islamic banking services in Muhammadiyah schools or madrasahs in Medan City. The variable measurement scale used in this study is to use ordinal scales, the sample of this study is as many as 60 Muhammadiyah schools/madrasahs. In the city of Medan with respondents in this study 60 principals of Muhammadiyah Schools/Madrasah in the City of Medan. Islamic financial literacy influences not affect the decision to use Islamic banking services, while organizational commitment does not affect the decision to use Islamic banking.]]>
<![CDATA[Efektivitas Anggaran Sebagai Variabel Intervening: Analisis Faktor- Faktor yang Mempengaruhi Kinerja OPD ]]>
<![CDATA[Syafrida Hani]]>;
<![CDATA[M Firza Alpi]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29040/jap.v23i2.6621
<![CDATA[The purpose of this study was to determine the effect of accountability on performance with budget effectiveness as an intervening variable in North Sumatra government OPD, to determine the effect of transparency on performance with budget effectiveness as an intervening variable in North Sumatra government OPD. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The source of data in this study is primary data. The data analysis used is validity test, reliability test, classical assumption test and path analysis. The hypothesis is tested by using the test. The results of this study indicate that: 1) There is a positive and significant effect of accountability on the performance of OPD, 2) There is a positive and significant effect of transparency on the performance of OPD, 3) There is a positive and significant effect of accountability on the effectiveness of the budget, 4) There is a significant influence on the effectiveness of the budget. positive and significant transparency on budget effectiveness, 5) There is a positive and significant effect of budget effectiveness on OPD performance, 6) There is a positive and significant effect of accountability on budget effectiveness with OPD performance, 7) There is a positive and significant effect of transparency on budget effectiveness with OPD performance]]>
