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All Journal JAKPI Fox Justi : Jurnal Ilmu Hukum Mudabbir: Journal Research and Education Studies Journal of Contemporary Gender and Child Studies Gudang Jurnal Multidisiplin Ilmu Jurnal Pengabdian Masyarakat dan Riset Pendidikan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Khairunnisa Harahap
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PENGARUH IMPLEMENTASI SISTEM ENTERPRISE RESOURCE PLANNING (ERP) TERHADAP KUALITAS INFORMASI AKUNTANSI Dian Maulana Akbar; Khairunnisa Harahap
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 9, No 1 (2021): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v9i1.25731

Abstract

Abstrak : Penelitian ini bertujuan untuk mengkaji bagaimana kualitas informasi akuntansi perusahaan manufaktur dapat dipengaruhi oleh implementasi sistem Enterprise Resource Planning. Variabel dependen yang digunakan dalam penelitian ini adalah relevansi informasi akuntansi (LAGT) yang diukur dengan jarak antara waktu berakhirnya tahun fiskal dengan tanggal  pelaporan  di  Bursa  Eek  Indonesia,  variabel  independen   yang   digunakan   dalam penelitian ini adalah sistem Enterprise Resource Planning (ERP) yang diukur menggunakan dummy dimana 1 untuk perusahaan yang menggunakan ERP dan 0 untuk perusahaan yang belum menggunakan ERP, dalam penelitian ini juga terdapat variabel kontrol yaitu konsentrasi kepemilikan, komisaris independen, leverage, profitabilitas, opini audit, dan ukuran perusahaan. Sampel diambil dengan menggunakan purposive sampling dengan jumlah sample yaitu sebanyak 52 perusahaan yang sesuai kriteria dengan 27 perusahaan pengguna sistem ERP dan 25 perusahaan yang belum menggunakan ERP. Data yang dikumpulkan adalah data sekunder dengan metode dokumentasi. Penelitian ini menggunakan analisis regresi berganda dan uji asumsi klasik untuk analisis data yang meliputi uji normalitas, uji multikolinieritas, uji heteroskedastisitas dan uji autokorelasi. Uji f, uji t dan uji koefisien determinasi digunakan dalam menguji hipotesis penelitian. Hasil dalam penelitian ini sistem enterprise resource planning mempengaruhi relevansi informasi akuntansi perusahaan manufaktur. Dua variabel kontrol yaitu leverage dan profitabilitas berpengaruh terhadap relevansi informasi akuntansi. Sementara variabel kontrol konsentrasi kepemilikan, komisaris independen opini audit dan ukuran perusahaan tidak berpengaruh signifikan terhadap relevansi informasi akuntansi. Kesimpulan dalam penelitian ini adalah implemantasi sistem enterprise resource planning berpengaruh signifikan terhadap relevansi informasi akuntansi. Variabel kontrol leverage dan profitabilitas berpengaruh signifikan terhadap relevansi informasi akuntansi. Namun untuk variabel kontrol konsentrasi kepemilikan, komisaris independen opini audit dan ukuran perusahaan tidak berpengaruh signifikan terhadap relevansi informasi akuntansi.Kata Kunci : Enterprise Resource Planning, Kualitas Informasi Akuntansi 
Pengaruh Praktik Internet Financial Reporting (Ifr) Terhadap Nilai Pasar Perusahaan (Studi Empiris Pada Perusahaan Lq45 Yang Terdaftar Di Bursa Efek Indonesia) Dian Annisa Putri; Khairunnisa Harahap; Akmal Huda Nasution
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 7, No 2 (2019): September
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v7i2.18154

Abstract

Abstract : The problem in this research is the advancement of technology to make the company that makes official website in disclosing financial and nonfinancial information, Internet change the presentation of company information. This research aims to determine the influence of Internet Financial Reporting practices on the market value of LQ45 decisively company listed on the Indonesia Stock Exchange (IDX) period 2018. The population of this research is 50 LQ45 companies listed on the Indonesia Stock Exchange (IDX) period 2018. The sampling method used is purposive sampling, with a sample number of 32 companies. The data analysis technique in this study is a double linear regression analysis. An independent variable is internet financial reporting. The research uses control variables i.e. EPS, Bvps, company size, profitability, liquidity, and leverage. The dependent variables in this study are the company's market value. The results in this study of internet financial reporting practices influenced the company's market value. Two control variables i.e. company size and profitability are influential to the company's market value. While the variable control eps, bvps, liquidity and leverage have no significant effect on the company's market value.   The conclusion in this study is that internet financial reporting practices have significant effect on the company's market value. Variable size control firms and profitability have significant effect on the company's market value. However for variable control EPS, Bvps, liquidity, and leverage have no significant effect on the company's market value.Keywords: Internet Financial Reporting, Company market value
Pengaruh Corporate Social Responsibility Terhadap Earning Quality Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 - 2017 Supriani Hutasoit; Khairunnisa Harahap; Akmal Huda Nasution
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 8, No 1 (2020): Jakpi Vol :8 No.1 2020
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v8i1.19134

Abstract

Abstract : The problem in this research is that the number of companies conducting corporate social responsibility (CSR) at the moment to get a positive image of the parties concerned with the sustainability of the company. On the other hand, management can also perform actions such as earnings management practices. Therefore, this study aimed to examine whether the company contributes to corporate social responsibility (CSR) tend to avoid actions kualitias profit management resulting in better profit or otherwise. In this study aimed to examine the effect of disclosure of corporate social responsibility towards the quality of earnings in mining companies listed on the Indonesia Stock Exchange 2015-2017.The study population was a mining company listed on the Stock Exchange in  2015-2017  as  many  as  42  companies.  Samples  are  12  companies  with purposive  sampling  method,  with  quantitative research.  The  data  used  is secondary data, the company's financial statements were    obtained from www.idx.co.id, https://finance.yahoo.com,  as well  as  from  the  company's official  website.  The  data  analysis  technique used  is  descriptive  statistics, normality test, assuming classical, multiple regression analysis, the coefficient of determination, F-statistics test and t-test statistics.The dependent variable in this study is the quality of earnings through proxied using discretionary accruals (DAC). The independent variable used is CSR and CSR Index (CSRI) using GRI guidelines. This study also uses control variables firm size, leverage, and profitability. The analytical method used in this research is regression analysis with SPSS 20. Based on the results of this study to simultaneously show that CSR variables significantly influence the quality of earnings through discretionary accruals (DAC). This is evidenced by the significant value of CSR simultaneously (Test f) of 0.001 or less than 0.05. While the significance of CSR partially (t test) of0.489 or greater than 0.05. It is concluded that CSR simultaneously affect the earnings quality. However, CSR is partially no effect on earnings quality through discretionary accruals (DAC). While the control variables in this study such as firm size and leverage does not affect the quality of earnings. While the profitability variable effect on earnings quality. Keywords: Earnings Quality, Corporate Social Disclosure, Firm Size, Leverage and Profitability 
DAMPAK PENGADOPSIAN APLIKASI ONLINE, HUBUNGAN DENGAN PELANGGAN, DAN TEKNOLOGI INFORMASI TERHADAP TINGKAT PENJUALAN UMKM DI KOTA MEDAN Dhea Amalia S; Khairunnisa Harahap; Muhammad Rizal Hasibuan
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 12, No 1 (2024): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v12i1.59829

Abstract

Pelaku UMKM di Kota Medan banyak yang mengalami hambatan karena susahnya bersaing ditengah banyaknya pesaing baru yang terus muncul. Oleh karena itu, penelitian ini bertujuan untuk mengetahui Dampak Pengadopsian Aplikasi Online, Hubungan dengan Pelanggan, dan Teknologi Informasi terhadap Tingkat Penjualan UMKM di Kota Medan. Populasi yang digunakan dalam penelitian ini ialah Usaha Mikro Kecil dan Menengah yang ada pada Dinas Koperasi, Usaha Kecil, Menengah, Perindustrian dan Perdagangan Kota Medan Tahun 2023. Pada penelitian ini menggunakan metode purposive sampling. Sampel penelitian yang diperoleh dalam penelitian sebelum berjumlah 45 UMKM dengan setiap UMKM diwakili oleh satu responden penelitian. Data penelitian diperoleh dengan menyebarkan kuesioner penelitian pada setiap responden. Teknik pengujian yang dilakukan seperti uji validitas dan reliabilitas, analisis statistik deskriptif, Uji asumsi klasik dan uji hipotesis menggunakan analisis regresi linear berganda, uji T (parsial) serta uji F (simultan). Hasil penelitian ini menunjukkan variabel pengadopsian aplikasi online berpengaruh positif secara signifikan terhadap tingkat penjualan, variabel hubungan dengan pelanggan berdampak positif secara signifikan terhadap tingkat penjualan, serta variabel teknologi informasi secara signifikan berdampak positif terhadap tingkat penjualan.
Bentuk dan Teknik Evaluasi Hasil Belajar Bunga Pariama; Diwani Elfarisyah; Khairunnisa Harahap; Muhammad Ikhsan Prabudi; Muhammad Alif Fiqri
MUDABBIR Journal Research and Education Studies Vol. 5 No. 1 (2025): Vol. 5 No. 1 Januari - Juni 2025
Publisher : Perkumpulan Manajer Pendidikan Islam Indonesia (PERMAPENDIS) Prov. Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56832/mudabbir.v5i1.656

Abstract

Penelitian ini membahas berbagai bentuk dan teknik evaluasi hasil belajar yang digunakan untuk mengukur pencapaian tujuan pembelajaran. Evaluasi hasil belajar memiliki peran penting dalam mengidentifikasi sejauh mana siswa telah mencapai kompetensi yang ditargetkan dalam pembelajaran. Berbagai bentuk evaluasi, seperti tes tulis (pilihan ganda, esai), tes lisan, observasi, portofolio, proyek, dan presentasi, digunakan untuk menilai aspek kognitif, psikomotorik, dan afektif siswa. Di samping itu, teknik evaluasi dapat dibagi menjadi dua kategori besar, yaitu kuantitatif dan kualitatif, yang masing-masing memiliki kelebihan dan kekurangan. Inovasi dalam evaluasi, seperti penggunaan teknologi melalui tes daring dan e-portofolio, turut mempengaruhi efisiensi dan efektivitas penilaian. Penelitian ini bertujuan untuk memberikan gambaran tentang keberagaman bentuk dan teknik evaluasi serta pentingnya pemilihan yang tepat sesuai dengan tujuan pembelajaran dan karakteristik siswa.
Perlindungan Hukum Pemegang Polis Asuransi Dalam Membayar Klaim Asuransi Jiwa di Indonesia Khairunnisa Harahap; Mae syarah; Zahra Afiqah; Novitasari br Sitorus; Rahman Maulana Harahap; Ahmad Albaraday
Gudang Jurnal Multidisiplin Ilmu Vol. 3 No. 1 (2025): GJMI - JANUARI
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v3i1.1292

Abstract

Penelitian ini bertujuan untuk mengkaji konsep perlindungan hukum dalam asuransi jiwa, mengidentifikasi hak dan kewajiban para pihak dalam perjanjian asuransi, serta menyediakan panduan penyelesaian sengketa melalui mediasi, arbitrase, atau litigasi. Dengan pendekatan yang berfokus pada regulasi, penelitian ini menekankan pentingnya transparansi dan efisiensi dalam pengelolaan klaim asuransi. Temuan menunjukkan bahwa meskipun regulasi telah menyediakan kerangka hukum yang memadai, implementasinya masih menghadapi kendala, terutama terkait dengan transparansi informasi dan efisiensi proses klaim. Alternatif penyelesaian sengketa seperti mediasi dan arbitrase terbukti lebih cepat dan efektif dibandingkan litigasi di pengadilan. Penelitian ini menyimpulkan bahwa pemahaman mendalam tentang regulasi dan prosedur asuransi jiwa sangat diperlukan untuk membangun hubungan yang adil antara pemegang polis dan perusahaan asuransi. Dengan pengelolaan asuransi jiwa yang baik, stabilitas ekonomi dan kesejahteraan masyarakat dapat tercapai secara berkelanjutan.
Islamic Education and Moderation: Islamic Religious Education Curriculum as a Tool for Social Transformation Juliani; Atiqah Zahrah; Isfah Nurhadillah Rizki; Khairunnisa Harahap; Nadilla Yolanda
Journal of Contemporary Gender and Child Studies Vol 3 No 2 (2024): Agustus
Publisher : Yayasan Zia Salsabila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61253/jcgcs.v3i2.281

Abstract

The Islamic Religious Education (PAI) curriculum is an important tool to promote social change and foster an inclusive, tolerant, and peaceful society. This article discusses the role of the Islamic Education curriculum in promoting moderation as a key principle in Islamic education. This research uses a descriptive qualitative approach to examine the practice of the Islamic Education (PAI) curriculum in analyzing various ways of expression and making it a tool for social transformation. This moderation approach aims to create harmony in diversity, avoid extremism, and build a clear understanding between religious texts and social reality. Through a holistic curriculum design based on the universal principles of Islam and in line with the historical context, PAI is believed to be an effective tool of social transformation. This study highlights the importance of incorporating moderate values into the curriculum as a strategic approach to developing future generations capable of embracing globalization without losing their Islamic identity.
The Role Of Advocates In Accompanying Children In Conflict With The Law In The Diversion Process Fauziah Lubis; Madinah Asri Putri Andarin; Isro Ayu Marbun; Khairunnisa Harahap; Rabiatul Adawiyah Siregar; Sarmila Munthe
Fox Justi : Jurnal Ilmu Hukum Vol. 15 No. 02 (2025): Fox justi : Jurnal Ilmu Hukum, Edition 2025
Publisher : SEAN Institute

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

Abstract

One of the from Lots challenges faced moment This in use diversion in the judicial process child is capacity advocate For understand and apply concepts In the research This, using normative methods with approach one approach, especially Constitution Number 11 of 2012 which regulates System Justice Child Criminal Act. According to results research, advocate hold role important in the process of diversion for troubled children with law Because they ensure that rights child is upheld, proposed non- criminal settlement that emphasizes rehabilitation, as well as give consultation about rights and options available solutions. They push implementation principle justice restorative with involving all party in taking decision For reach peace, while act as a professional independent representative. However, even though role this is very important, advocate face various challenges, including lack of understanding about draft diversion, discontinuity regulation, inequality power in mediation, as well as obstacle cultural and social. Limitations source power and resistance from apparatus enforcer the law also makes things worse situation. Challenges This need addressed so that advocates can give mentoring more laws effective and quality for child in conflict with law.
The Role of TPQ in Forming the Religious Character of Children in Society Atiqah Zahrah; Juliani; Isfah Nurhadillah Rizki; Khairunnisa Harahap; Nadilla Yolanda
Journal of Contemporary Gender and Child Studies Vol 4 No 2 (2025): Agustus
Publisher : Yayasan Zia Salsabila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61253/jcgcs.v4i2.357

Abstract

This research seeks to elucidate the execution of Al-Qur'an educational activities at TPQ Abu Keumala Al-Aziziyah situated in Paya Geli Village and its influence on the development of children's religious character. TPQ, as a non-formal Islamic educational institution, primarily aims to impart a foundational comprehension of Islam by instructing in Qur'anic reading, prayer memorization, and religious practice. This research employs a descriptive qualitative methodology, utilizing data collection methods such as observation and interviews. The findings of the study suggest that educational activities are executed in alignment with predetermined schedules and methodologies, including reading and writing techniques, direct practice, and traditional approaches. This TPQ significantly contributes to the formation of children's religious identity through the influence of educators, the support provided by family and community environments, the implementation of diverse methodologies, and the employment of existing facilities and infrastructure. Notwithstanding the challenges posed by insufficient teaching personnel and infrastructure, TPQ Abu Keumala Al-’Aziziyah is dedicated to cultivating a generation of Qur'anic students who embody high moral standards and robust Islamic principles.
Perlindungan Konsumen Terhadap Penumpang Tanpa Kursi di Kereta Api Srilelawangsa dalam Perspektif Mashlahah Mursalah Khairunnisa Harahap; Abd Rahman Harahap
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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

Abstract

This research is motivated by the injustice in Srilelawangsa train services, such as the lack of safety and comfort facilities for passengers who have to stand, including pregnant women, the elderly, and young people, which is an urgent problem to be addressed. This research aims to analyze the policies and implementation of consumer protection for standing passengers on the Srilelawangsa Train service by using an empirical legal method that combines a statute approach and a case approach. The statute approach is employed to examine regulations related to consumer protection, such as Law Number 8 of 1999 on Consumer Protection and applicable railway regulations. The case approach is used to analyze real conditions observed in the field regarding services for standing passengers, utilizing primary data obtained through direct observation and interviews with passengers and related parties involved with the Srilelawangsa Train service. Secondary data are sourced from legal literature, statutory regulations, and Islamic jurisprudence books related to the concept of Maslahah Mursalah. The research findings indicate that standing passengers have not received adequate protection, either from the perspective of positive law or the principle of public interest (Maslahah) in Islam. The lack of clear ticket information, the absence of supporting facilities such as handrails, and the weak enforcement of priority seating policies illustrate that consumer protection in this matter remains suboptimal. From the perspective of Maslahah Mursalah, the existing policies are considered to bring more harm than benefit to passengers and are therefore not justifiable under Islamic law. The conclusion of this research emphasizes the need for policy evaluation and the improvement of consumer protection through fair solutions grounded in the principles of Maslahah that prioritize passenger safety and comfort.
Co-Authors Abd Rahman Harahap Ahmad Albaraday Akmal Huda Nasution, Akmal Huda Atiqah Zahrah Bunga Pariama Dhea Amalia S Dian Annisa Putri Dian Maulana Akbar Diwani Elfarisyah Fauziah Lubis Irpan Apandi Batubara Isfah Nurhadillah Rizki Isro Ayu Marbun Juliani Madinah Asri Putri Andarin Mae syarah Muhammad Alif Fiqri Muhammad Ikhsan Prabudi Muhammad Rizal Nadilla Yolanda Novitasari br Sitorus Rabiatul Adawiyah Siregar Rahman Maulana Harahap Rini Fadhillah Putri Sarmila Munthe Supriani Hutasoit Wariyati Zahra Afiqah