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All Journal JAKPI Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA JURNAL PENGABDIAN KEPADA MASYARAKAT MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi dan Pajak JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi IJBE (Integrated Journal of Business and Economics) Journal of Economic, Bussines and Accounting (COSTING) JOURNAL OF APPLIED ACCOUNTING AND TAXATION SEIKO : Journal of Management & Business KITABAH: Jurnal Akuntansi dan Keuangan Syariah Jurnal Akuntansi Kompetif Jurnal Akuntansi ASSET: Jurnal Manajemen dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal Reglement & Society (IJRS) Jurnal Ekonomi Proceeding International Seminar of Islamic Studies Jurnal Ekonomika Dan Bisnis Worksheet : Jurnal Akuntansi Jurnal Riset Ekonomi dan Akuntansi International Journal of Economic, Technology and Social Sciences (Injects) International Journal of Economics and Management
Syafrida Hani
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI DAN PENGALAMAN PEMERIKSA PAJAK TERHADAP PENDETEKSIAN KECURANGAN (FRAUD) DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL MODERASI (STUDI PADA KPP DI KOTA MEDAN) Lubis, Mutiara Andora; Hani, Syafrida; Sari, Eka Nurmala
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.v5i1.7536

Abstract

This study was conducted to examine and analyze the influence of tax auditor skepticism, independence, and experience on Fraud detection with individual morality as a moderating variable. The study used an associative research approach. Data collection techniques included distributing questionnaires. The sampling technique used a quota sampling technique with 49 respondents and path analysis using SEM PLS version 4. Based on the results, it was concluded that Professional Skepticism has a positive and significant effect on Fraud at the Tax Office in Medan City. This means that when companies increase the application of Professional Skepticism, the Good performance will increase Fraud prevention. Independence has a positive and significant effect on Fraud prevention at the Tax Office in Medan City. This means that when companies improve the implementation of good independence, it will increase Fraud prevention. Tax auditor experience has a positive and significant effect on Fraud prevention at the Tax Office in Medan City. This means that when companies improve the implementation of good tax auditor experience, it will increase Fraud prevention. Professional skepticism has a positive and significant effect on Fraud prevention, with individual morality as a moderating variable at the Tax Office in Medan City. Individual morality mediates the effect of independence on Fraud prevention at the Tax Office in Medan City in a positive direction. This means that individual morality strengthens the relationship between independence and Fraud prevention. Individual morality mediates the effect of tax auditor experience on Fraud prevention at the Tax Office in Medan City. This means that individual morality strengthens the relationship between tax auditor experience and Fraud prevention
PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAN PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN DENGAN EFEKTIVITAS SiPD SEBAGAI VARIABEL MODERATING PADA PEMERINTAHAN KOTA BINJAI Ocvianita, Ika; Irfan, Irfan; Hani, Syafrida
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.v5i1.7557

Abstract

This study aims to examine the impact of the Government Internal Control System (SPIP) and the Understanding of Government Accounting Standards on the Timeliness of Financial Report Submission, with the Effectiveness of the Regional Control Information System (SiPD) acting as a moderating variable in the Government of Binjai City. This research adopts a quantitative associative approach, utilizing path analysis through SmartPLS 4 software. A total of 80 questionnaires were distributed for the study. The findings reveal that SPIP has a positive and significant effect on the timeliness of financial report submission. Additionally, the understanding of Government Accounting Standards also has a positive and significant impact. Moreover, the effectiveness of SiPD plays a moderating role, strengthening the relationship between SPIP and the timeliness of financial report submission, as well as enhancing the effect of understanding Government Accounting Standards on the timeliness of financial reporting.
Efektivitas Penerapan Sistem dan Prosedur Akuntansi Aset Tetap pada Dinas Perhubungan Kota Medan Indira Indah; Syafrida Hani
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i2.3870

Abstract

This study aims to analyze the effectiveness of the implementation of fixed asset accounting systems and procedures at the Department of Transportation of Medan City. The research employs a qualitative approach with a descriptive method to gain an in-depth understanding of actual field conditions. Data were collected through observation, interviews, documentation, and literature review, involving four informants directly engaged in fixed asset management. The results indicate that the implementation of fixed asset accounting systems and procedures has been relatively effective, as reflected in the execution of asset management stages in accordance with applicable regulations and the utilization of information technology-based systems. These systems support more structured recording and reporting processes. However, the effectiveness has not been fully optimized due to several constraints encountered during implementation. Factors influencing effectiveness include the quality of human resources, the use of technology, data completeness, and coordination among work units. The identified challenges involve data inaccuracies, limited user competence, weak internal control, and technical issues within the system. These conditions affect the quality of financial reports, particularly in terms of accuracy and timeliness, and also influence the effectiveness of internal control. This study contributes by identifying key issues and highlighting the importance of improving system quality and human resource capacity to support more effective and accountable fixed asset management.
Pengaruh Pengelolaan Keuangan dan Fintech Terhadap Kinerja Keuangan dengan Literasi Keuangan Sebagai Variabel Moderasi Pada Komunitas UMKM Rumah Kawan Bunda Dita Maulia Ahmad; Syafrida Hani; Hastuti Olivia
ASSET: Jurnal Manajemen dan Bisnis Vol. 8 No. 1 (2025): Juni
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/asset.v8i1.10614

Abstract

Penelitian ini dilakukan karena sebagian besar pemilik UMKM masih belum mengetahui pengelolaan keuangan yang tepat, tidak memanfaatkan fintech sebagai pendukung usaha, kesulitan dalam meningkatkan modal dikarenakan Kesulitan dalam memantau kinerja keuangan dan juga kurangnya literasi keuangan membuat pemilik UMKM kesulitan dalam menyusun pengelolaan keuangan. Hal ini dapat mempengaruhi pada pembuatan laporan keuangan UMKM. Penelitian ini juga untuk mencapai tujuan : (1) Untuk menguji dan menganalisis apakah Pengelolaan Keuangan berpengaruh terhadap Kinerja Keuangan pada UMKM Rumah Kawan Bunda; (2)Untuk menguji dan menganalisis Apakah Fintech berpengaruh terhadap Kinerja Keuangan pada UMKM Rumah Kawan Bunda; (3)Untuk menguji dan menganalisis apakah Literasi Keuangan memoderasi Pengelolaan Keuangan terhadap Kinerja Keuangan pada UMKM Rumah Kawan Bunda; (4)Untuk menguji dan menganalisis apakah Literasi Keuangan memoderasi Fintech terhadap Kinerja Keuangan pada UMKM Rumah Kawan Bunda. Penelitian ini menggunakan pendekatan penelitian asosiatif. Jenis data dalam penelitian menggunakan data kuantitatif. Populasi penelitian ini sebanyak 250 pelaku UMKM, sampel sebanyak 98 pelaku UMKM, yang dipilih melalui metode purposive sampling. Teknik pengumpulan data menggunakan data primer yang diperoleh dari kuesioner. Teknik menganalisis data dilakukan dengan SEM – PLS. Hasil penelitian ini menunjukkan bahwa : Pengelolaan Keuangan berpengaruh terhadap Kinerja Keuangan. Fintech berpengaruh terhadap Kinerja Keuangan. Literasi Keuangan tidak memoderasi pengaruh Pengelolaan Keuangan terhadap Kinerja Keuangan. Literasi Keuangan tidak memoderasi pengaruh Fintech terhadap Kinerja Keuangan   Kata Kunci : Pengelolaan Keuangan, Fintech, Kinerja Keuangan, Literasi     Keuangan, UMKM
Co-Authors Adrian Bagas Azuar Juliandi Azuar Juliandi Bakhrul Khair Amal, Bakhrul Khair Dahrani, Dahrani Dilla Ainur Rahmi Dita Maulia Ahmad Dodo Wiranda Eka Nurmala Eka Nurmala Sari Elizar Sinambela Fatiya Kamila Hanoum Fauzi, Ahmad Feroza AZRAI JUWIKA Azrai Juwika Feroza AZRAI JUWIKA Azrai Juwika, Feroza AZRAI JUWIKA Azrai Fitri Apriani Girsang, Rapika Br Gulo, Niperjaya Hafsah Hafsah Hakiki, Dewi Harsha Raziqa Daoed Hasbi Assiddiq Hastuti Olivia Henny Zurika Lubis Indira Indah Irfan Irfan , Irfan Irfan, Irfan Irma Handayani, Irma Jufrizen Lubis, Mutiara Andora Mariati Mariati Maya Sari Maya Sari MMSI Irfan ,S. Kom Muhammad Firza Alpi, Muhammad Firza Muhyarsyah, Muhyarsyah Mukti, Roro Canggih Nasyalia, Cut Novien Rialdy Ocvianita, Ika Pratama Marpaung, Arif Putri, Chici Youlanda Rini Ariyani Rizanul Akbar Assofi Rizki Arvi Yunita Saehu, Uun Ahmad Sitta Hazzar Eka Romadhon Sukma Lesmana, Sukma Suriyadi, Suriyadi Timor, Sukma Damayanti Tri Wulandari Widia Astuty Winanda, Yola Yovi, Muhammad zahrah fauzi