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All Journal Jurnal Justisia : Jurnal Ilmu Hukum, Perundang-undangan dan Pranata Sosial Edukasi Islami: Jurnal Pendidikan Islam Bisma: Jurnal Bisnis dan Manajemen Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi JURNAL MUTIARA MANAJEMEN JURNAL ILMIAH KOHESI JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Insight Management Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Journal Economic and Strategy (JES) Jurnal Pengabdian Masyarakat (ABDIRA) Mejuajua Jurnal Warta Desa (JWD) Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Manajemen dan Bisnis Haga: Jurnal Pengabdian Kepada Masyarakat Indonesia Auditing Research Journal Jurnal Pengabdian Pada Masyarakat METHABDI Journal of Entrepreneurship and Community Innovations Jurnal Syiar-Syiar Smart Goals : Jurnal Bisnis Digital dan Manajemen
Uswatun Hasanah
Universitas Tjut Nyak Dhien, Medan
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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ANALISIS PERBANDINGAN PP 46 TAHUN 2013 DAN PP 23 TAHUN 2018 PADA UMKM Uswatun Hasanah
JURNAL MANAJEMEN DAN BISNIS Vol 6 No 2 (2018): Vol 6 No 2(2018)
Publisher : Fakultas Ekonomi Universitas Tjut Nyak Dhien Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (527.236 KB) | DOI: 10.36490/jmdb.v6i2.67

Abstract

Tujuan penelitian ini adalah untuk menganalisis perbandingan PP 46 tahun 2013 dengan PP 23 tahun 2018 pada UMKM, dengan metode penelitian deskriptif kualitatif. Pada Tanggal 8 Juli 2018 pemerintah mengeluarkan PP 23 tahun 2018 yang dikhususkan untuk Wajib Pajak dalam negeri yaitu Wajib Pajak Orang Pribadi dan Wajib Pajak Badan berbentuk koperasi, persekutuan komanditer, firma, atau perseroan terbatas yang memiliki dan menerima peredaran bruto tidak melebihi Rp4.800.000.000,00 dalam 1 Tahun Pajak. Aturan pajak yang biasa dikenal dengan aturan pajak UMKM (Usaha Mikro, Kecil dan Menengah) direvisi terutama tarif yang sebelumnya 1% kini diturunkan menjadi 0,5%. Berdasarkan hasil analisis perbandingan PP 46 tahun 2013 dan PP 23 tahun 2018 maka diperoleh kesimpulan PP 23 tahun 2018 dapat sedikit meringankan nominal pembayaran pajak bagi pelaku UMKM dibandingkan dengan PP 46 tahun 2013, Pelaku UMKM harus mampu mempertimbangkan kemampuan financial maupun kemampuan administratif untuk menggunakan PP 23 tahun 2018 yang bersifat opsional karena penetapan dasar pemungutan pajak adalah penghasilan bruto bukan penghasilan netto.
DAMPAK PEMUTUSAN HUBUNGAN KERJA (PHK) TERHADAP PENERIMAAN PAJAK PENGHASILAN TAHUN 2012-2022 fariza habibi; uswatun Hasanah
VALUE Vol 3 No 2 (2022): Oktober 2022 - Maret 2023
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v3i2.592

Abstract

Akhir-akhir ini pemutusan hubungan kerja (PHK) massal banyak terjadi akibatnya angka pengangguran semakin meningkat. Namun, jika dipandang dari segi penerimaan negara melalui sektor pajak maka penerimaan pajak PPh Pasal 21 terjadi peningkatan. Untuk itu penelitian ini akan membahas tentang dampak pemutusan hubungan kerja (PHK) terhadap penerimaan pajak tahun 2022. Untuk mengetahui dampak PHK tersebut maka akan di cari terlebih dahulu pengaruh pengangguran terhadap penerimaan pajak penghasilan tahun 2012-2022, selanjutnya akan di analisis dampaknya terhadap penerimaan pajak penghasilan. Metode yang digunakan adalah deskriptip kuantitatif. Menggunakan data time series dari tahun 2012 hingga tahun 2022. Hasil yang diperoleh adalah pengangguran berpengaruh terhadap penerimaan pajak penghasilan. Terjadinya kenaikan pajak penghasilan saat ini dimungkinkan karena adanya penerimaan pesangon akibat adanya PHK. Keadaan ini tidak dapat berlangsung lama, apabila tidak segera diatasi maka tidak mungkin penerimaan pajak akan turun dengan drastis akibat bertambahnya pengangguran dalam jangka waktu lama.
A PHENOMENON WAVE OF MASS TERMINATIONS IN THE MIDDLE OF RISING ECONOMIC GROWTH IN DIGITAL BUSINESS COMPANIES (STARTUPS) AND IT’S EFFECT ON ISLAMIC EDUCATION Effendi Sadly; Uswatun Hasanah
Edukasi Islami : Jurnal Pendidikan Islam Vol 11, No 03 (2022): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v11i03.4270

Abstract

The phenomenon of employee layoffs is increasingly widespread in the startup world. One by one, startups start laying off employees, from small companies to unicorns. This situation occurred when Indonesia's economic growth was rising. This study aims to discuss the causes of the emergence of waves of layoffs amid increasing economic growth and how to respond to this condition so as not to disrupt national economic stability. The method used is descriptive qualitative. The results obtained are poor management, macroeconomic pressures, and the anticipation of a global recession are the main factors for mass layoffs in the startup world. The connection with economic growth is increasing because the employment rate in other sectors has increased. The government, as the regulator, has taken swift steps to implement work-intensive programs and Vocational Skills Education to respond to the increasing number of layoffs in the startup world. Therefore, the wave of layoffs is an attempt by companies to continue to exist in the world of digital startups
PEYULUHAN DAN PENDAMPINGAN PENGGUNAAN SISTEM MEDIA SOSIAL IBU-IBU RUMAH TANGGA DALAM MENINGKATKAN OMSET PENJUALAN PRODUK CEMILAN KHAS NUSANTARA DI DESA SUKA MAJU KECAMATAN SUNGGAL KABUPATEN DELI SERDANG SUMATERA UTARA Khamo Waruwu; Elyani; Imam Rangga Bakti; Mella Yunita; Uswatun Hasanah
Jurnal Pengabdian Pada Masyarakat METHABDI Vol 1 No 1 (2021): Jurnal Pengabdian Pada Masyarakat METHABDI
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.249 KB) | DOI: 10.46880/methabdi.Vol1No1.pp19-27

Abstract

The purpose of implementing this community service activity is as a form of concern for house wives who do not know the benefits of using social media as a means to increase sales turnover to increase income, so hereby we are Lecturers of the Faculty of Economics, Faculty of Law and Faculty of Engineering. Tjut Nyak Dhien University tries to innovate and be creative in terms of using the promotion system through Social Media in increasing sales turnover of snack products produced by housewives so that connoisseurs of archipelago snacks can attract consumers with the introduction of Indonesian snacks through social media creativity and innovation in the use of social media are also efforts to develop snack products starting from attractive packaging, variations in flavors that can arouse people's tastes. In terms of increasing sales turnover, we will use Social Media System networks such as: Facebook, Istagram, Whatsapp and Telegram. With this kind of activity, it is expected to help sales indirectly so that it affects the level of turnover and income for housewives who produce household snacks, especially Sunggal District, Deliserdang Regency, North Sumatra and in general and increase people's confidence to become entrepreneurs
Melatih dan Mengembangkan Kreativitas Serta Keterampilan Anak Melalui Dongeng Uswatun Hasanah Uswa; Ahmad Yudhira Yudhira; Karolina Sitepu
Journal of Entrepreneurship and Community Innovations Vol 1 No 2 (2023): FEBRUARI 2023
Publisher : Faculty of Economics and Business YARSI University, Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeci.v1i2.42

Abstract

Tantangan zaman menuntut setiap orang untuk berkembang, untuk itu pengembangan kreativitas harus dilatih sejak dini, agar nantinya diharapkan memiliki pengetahuan luas serta keterampilan yang memadai dan didukung pula dengan kebiasaan yang positif. Supaya pembiasaan ini tertanam dalam diri setiap individu, maka proses pengembangan kreativitas dan keterampilan perlu dimulai sejak usia dini. Tujuan dari pelatihan ini adalah mengembangkan kreativitas dan keterampilan anak melalui dongeng yang juga mendukung program gerakan literasi sekolah. Apabila kita lihat dimasyarakat sekarang ini banyak dari anak-anak yang menghabiskan waktunya dengan kegiatan yang kurang berguna seperti main hp, main game dan menonton televisi serta kegiatan lainnya yang kurang memberikan pengetahuan kepada anak. Pengabdian Masyarakat ini bekerjasama dengan Cerita Baik Foundation dan juga Medan Pump Track. Metode yang digunakan adalah metode mendongeng/cerita. Hasil yang diperoleh anak-anak merasa senang dan termotivasi untuk membaca, mengeluarkan ide, bertanya, dan percaya diri di depan khalayak ramai.
PRIVASI DATA DAN TRANSPARANSI: TANTANGAN ETIS DALAM PENERAPAN ARTIFICIAL INTELLIGENCE (AI) DI BIDANG AKUNTANSI Uswatun Hasanah
Smart GOALS Jurnal Bisnis Digital Dan Manajemen Vol 1 No 1 (2024): Edisi Juli 2024-Desember 2024
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Tjut NYak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/sg.v1i1.1330

Abstract

This study aims to examine the ethical challenges and implications of using Artificial Intelligence (AI) in accounting practices, with a particular focus on issues related to data privacy, decision-making transparency, and algorithmic bias, as well as the potential disruption of traditional accounting roles by AI. The methodology employed is a systematic literature review of various academic sources and relevant publications that discuss the ethical aspects of AI implementation in accounting. The results of the study indicate that while AI offers several benefits, such as increased efficiency and accuracy, it also presents significant ethical challenges. These challenges include the risk of data privacy breaches, a lack of transparency in AI-supported decision-making processes, and potential biases in algorithms that could lead to unfair practices in accounting. Moreover, the traditional role of accountants is increasingly threatened by AI-driven automation, which may fundamentally alter the dynamics of work in the accounting field. In conclusion, although AI holds great potential for enhancing accounting practices, it is crucial for professionals and policymakers to address and mitigate the emerging ethical challenges. This approach ensures that AI integration into accounting is conducted responsibly and in alignment with professional ethical principles.
ADAPTATION OF ORGANIZATIONAL CULTURE IN SUPPORTING DIGITAL TRANSFORMATION IN ACCOUNTING Ali, Ali Umar; Hasanah, Uswatun
JURNAL MUTIARA MANAJEMEN Vol 9 No 2 (2024): Jurnal Mutiara Manajemen
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jmm.v9i2.5580

Abstract

This study aims to examine the role of organizational cultural adaptation in supporting digital transformation in accounting through a literature review. The research employs a literature review method by analyzing relevant articles and academic journals from reputable sources. The primary focus is identifying organizational cultural factors that contribute to successful digital transformation, such as leadership, digital competency development, and innovation. The findings from the literature review indicate that an adaptive organizational culture that fosters innovation and employee empowerment significantly influences the success of digital technology implementation. Moreover, cultural barriers, such as resistance to change, are often the primary obstacles in the digital transformation process. In conclusion, organizational cultural adaptation, including openness to innovation, leadership that supports change, and continuous digital skill development, is crucial in facilitating digital transformation in accounting.
Risk Management and Ethical Perspectives in the Implementation of Artificial Intelligence (AI) in the Accounting Profession Siregar, Zainal Arifin; Hasanah, Uswatun
Indonesia Auditing Research Journal Vol. 13 No. 4 (2024): December: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v13i4.384

Abstract

The implementation of Artificial Intelligence (AI) in the accounting sector has provided significant opportunities to enhance efficiency and accuracy but also presents substantial ethical challenges related to integrity, accountability, and risk management. This study aimed to address three key questions: (1) How does AI impact integrity, data reliability, and the effectiveness of risk management in decision-making? (2) How are ethical responsibilities defined and applied in automated AI decision-making for risk mitigation? (3) What are the ethical implications of AI autonomy on risk management, human oversight, and the role of accounting professionals? A conceptual literature approach was employed to analyze these ethical challenges using Ulrich Beck's Risk Society Theory. The findings revealed that AI improved risk management efficiency; however, challenges such as algorithmic bias, lack of transparency, and privacy risks remained significant. Additionally, AI autonomy introduced ambiguities in accountability, necessitating human oversight and clear ethical frameworks. The study concluded that ethical AI implementation requires regulations supporting transparency, human supervision, and robust ethical guidelines to ensure alignment with professional values. These findings provide valuable insights for developing risk management and ethical practices in the application of AI within the accounting sector.
PELATIHAN MANAJEMEN PENGELOLAAN JURNAL ILMIAH BERBASIS OJS DI LINGKUNGAN PROGRAM STUDI KOMUNIKASI PENYIARAN ISLAM Hasanah, Uswatun; Elyani; Waruwu, Khamo
Haga : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2023): Haga: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/haga.v2i1.886

Abstract

Pengabdian ini mempunyai tujuan untuk meningkatkan pemahaman pengelola jurnal ilmiah program studi komunikasi penyiaran Islam tentang tata cara pengaturan awal jurnal, cara mengumpulkan artikel, dan cara mempublikasikannya. Selain itu juga, tujuan lainnya adalah untuk meningkatkan kemampuan pengelola jurnal dalam mengelola jurnalnya, khususnya yang berkaitan dengan indeksasi nasional dan internasional. Selain itu, diharapkan jurnal ini dapat berguna bagi akademisi pada khususnya dan masyarakat luas pada umumnya. Pelatihan ini menggunakan pendekatan demonstrasi dan pendampingan menggunakan Open Journal System (OJS) mulai dari penataan hingga pengumpulan artikel dan publikasi. Hasil pelatihan diperoleh, peserta mampu memahami materi dengan sangat baik dan mampu dalam menerapkan pengoperasian jurnal. Disimpulkan dari hasil kegiatan pengabdian tersebut diketahui bahwa jurnal yang dikelola oleh program studi komunikasi penyiaran Islam sudah layak untuk menerbitkan karya ilmiah baik dari segi artikel yang masuk maupun pengelolaannya.
THE IMPACT OF CULTURE IN SHAPING ESG DISCLOSURE: A SYSTEMATIC REVIEW OF MULTINATIONAL PRACTICES Hasanah, Uswatun; Jatmiko Wahyu Prabowo, Tri
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i2.2632

Abstract

The goal of this study is to comprehend how local culture affects ESG (Environmental, Social, and Governance) disclosure and how culture-influenced ESG innovation can enhance corporate sustainability performance. This study uses a systematic literature review (SLR) approach with the PRISMA method to consolidate relevant studies related to the impact of culture on ESG disclosure. The results show that local culture influences ESG disclosure through social and ethical values. Aligning ESG innovation with culture and institutional support enhances sustainability performance, thereby enhancing the effectiveness of the contextual ESG framework in achieving corporate sustainability. This study emphasizes the importance of a local, culture-based ESG framework and encourages the integration of cultural values in ESG reporting and innovation to support global sustainability. This research offers a new perspective on the impact of local culture on ESG transparency, enriching the literature with a cultural approach to build a more inclusive ESG framework
Co-Authors Ahmad Yudhira Ali, Ali Umar Andi Nova Bukit Anisha Hardianti, Anisha Awaludin awaludin Ayunda Fatmasari Bakti, Imam Rangga Cindy Yolanda Daulay, M. Safii Murad Dedi Kurniawan Dila Handayani Effendi Sadly Elyani Elyani Elyani emmy kejora Erfan Wahyudi fariza habibi Fatmasari, Ayunda Frimaulia, Sara Jatmiko Wahyu Prabowo, Tri juli mutiara karina m. berutu Khairun Na'im Khairun Na’im Khamo Waruwu Khamo Waruwu Lubis, Evi Manalu, Royen Rivaldo Manik, Kristina Mastini Lase Muhammad Fadlan Siregar Muhammad Syafii Murad Daulay Murad Daulay, M. Safii Nadhira, Ahmad Pakpahan, Evalina prayogi, oki Putra Ritonga, Mirwansyah Razali Razali Rosniwaty Br. Bangun Siregar, Zainal Arifin Situmorang, Rio Solly Aryza Sri Lestari, Neneng Tari, Riantari Maharani Teuku Muhammad Iqbal Chaira Ulfa, Ulfa Utari WARUWU, KHAMO Yolanda, Cindy Yunida Berliana