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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Mirai Management Jurnal EMT KITA Jurnal Pendidikan Ekonomi & Bisnis Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK JISTech (Journal of Islamic Science and Technology) JURNAL PENDIDIKAN TAMBUSAI JCRS (Journal of Community Research and Service) JURNAL MUTIARA AKUNTANSI International Journal of Economics, Business and Accounting Research (IJEBAR) International Journal of Economics Development Research (IJEDR) Community Development Journal: Jurnal Pengabdian Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Pelita Masyarakat Jurnal Inovasi Penelitian Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Akrab Juara : Jurnal Ilmu-ilmu Sosial Economics and Digital Business Review ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Muhammadiyah Manajemen Bisnis (JMMB) JUKESHUM: Jurnal Pengabdian Masyarakat Akuntansi Prima International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Prosiding Konferensi Nasional PKM-CSR Al-Buhuts (e-journal) Jurnal ABDIMAS Budi Darma Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Business Analytics (IJBA) Journal Of Human And Education (JAHE) Journal of Trends Economics and Accounting Research Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Mudabbir: Journal Research and Education Studies BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Worksheet : Jurnal Akuntansi International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Journal of Sharia Business Management AJCD International Journal of Islamic Business Management Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) All Fields of Science Journal Liaison Academia and Sosiety Journal Liaison Academia and Society

Alistraja Dison Silalahi

Universitas Muslim Nusantara Al-Washliyah

Author-ID : 3322612

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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Analisis Penerapan Laporan Keuangan Organisasi Nirlaba Berdasarkan Psak No. 45 Pada Yayasan Pembangunan Dan Pendidikan Jihadul Ilmi Medan Tanti Rahayu; Alistraja Dison Silalahi; Debbi Chyntia Ovami
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 3 (2021): SEPTEMBER (2021)
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v2i3.525

The purpose of this study was to determine the suitability of PSAK No. 45 concerning the Financial Reporting of Non-Profit Organizations and the financial reports of the Jihadul Ilmi Education and Development Foundation. The background of this research is the existence of PSAK No. 45 issued by the Indonesian Institute of Accountants (IAI) as a reference in preparing financial reports for non-profit organizations. Conducted at the Jihadul Ilmi Education and Development Foundation where this foundation is a waqf foundation that manages an Islamic college. This research is descriptive qualitative where the data collection technique is by conducting observations, interviews and documentation. The data analysis technique in this research is qualitative analysis. The results of the analysis show that the financial statements of the Jihadul Ilmi Development and Education Foundation have not fully implemented PSAK 45 because the components of the financial statements as outlined in PSAK 45 should consist of activity reports, reports on changes in financial position, cash flow statements and notes on financial statements but the foundation only has 3 components, namely activity reports, statements of changes in financial position and cash flow statements. Notes on financial statements are not made..

PENGOPTIMALAN KEUNTUNGAN BADAN USAHA KARYA TANI DI DELI SERDANG DENGAN METODE SIMPLEKS Firmansyah Firmansyah; Dedy Juliandri Panjaitan; Madyunus Salayan; Alistraja Dison Silalahi
JISTech (Journal of Islamic Science and Technology) Vol 3, No 1 (2018)
Publisher : UIN Sumatera Utara Medan

Tujuan utama dari suatu usaha adalah untuk mencari keuntungan semaksimal mungkin dengan modal dan pengeluaran seminimal mungkin. Pada badan usaha yang memproduksi opak dan pakan ternak, metode simpleks di gunakan untuk mencari nilai optimal dengan memaksimalkan keuntungan yang diperoleh perbulannya. Dari hasil yang diperoleh, metode simpleks dapat digunakan untuk memaksimalkan keuntungannya dengan peningkatan keuntungan sebesar Rp. 5.375.000,-

Faktor – Faktor yang Mempengaruhi Harga Saham JAKARTA ISLAMIC INDEX (JII) di Bursa Efek Indonesia Ardhansyah Putra Harahap; Alistraja Dison Silalahi
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v3i2.1106

The existence of the capital market in a country's economic activities is an alternative source of funds for companies and also for investors to invest by trading companies that have gone public. This study aims to determine the effect of the combined market capitalization of companies and interest rates on the stock price of the Jakarta Islamic Index (JII) during the 2015-2017 period. The sampling technique used in this study is a purposive sampling method and based on predetermined criteria obtained 31 samples from 36 populations that meet the criteria. Data analysis techniques used in testing the normality of data using Kolmogorov-Smirnov One-Sample, while in testing the hypothesis of this study that is by multiple regression analysis, t test and F test conducted with the help of SPSS software ver. 20. The Results of hypothesis testing shows that both the market capitalization variable and the interest rate have a significant and significant effect on the Jakarta Islamic Index's stock price on the Indonesia Stock Exchange. Keywords: Market Capitalization, Rate, Stock JII

Pengaruh Informasi Non Keuangan terhadap Keputusan Investasi di Bursa Efek Indonesia Alistraja Dison Silalahi; Erlina Erlina
COSTING : Journal of Economic, Business and Accounting Vol 3 No 2 (2020): COSTING : Journal of Economic, Business and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Non-financial information describes the company's future performance, and at the same time illustrates that the company has been managed well. This research was conducted to see whether non-financial information influences investment decisions on the Indonesian stock exchange. The sample technique used in this study was purposive sampling with criteria: investors who started investing in 2015, investors who had a diploma and bachelor's education and investors who invested for three years. The analysis technique in this study is simple linear regression and moderated regression anlysis. Hypothesis testing in this study shows that non-financial information influences investment decisions. Keywords: Non-Financial Information, Investment Decisions and Financial Advisory Recommendations

Pengaruh Kewajiban Moral dan Akuntanbilitas Pelayanan Publik Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Pada Badan Pajak dan Retribusi Daerah Kota Medan Elvita Hirani; Alistraja Dison Silalahi
Journal of Trends Economics and Accounting Research Vol 1 No 1 (2020): September 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (204.659 KB)

The objective of the research was to determine the Effect of Moral Obligations and Accountability of Public Services on Land and Building Taxpayer Compliance with Management Agency Tax and Retribution (BP2RD) in Medan. This research used a quantitative approach. The data source used was primary data with a data collection instrument in the form of a questionnaire. From the result of the research showed that moral obligation partially had a positive and significant effect on compliance with land and building taxpayers, while public service accountability also had a positive and significant effect on land and building taxpayer compliance and simultaneously the moral obligations and accountability of public services had a significant positive effect on compliance with land and building taxpayers.

Determinan Motivasi Manajemen Perusahaan Dalam Melakukan Tax Planning Anjami Nadila; Alistraja Dison Silalahi
Journal of Business and Economics Research (JBE) Vol 3 No 2 (2022): June 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i2.1728

This study aims to examine the effect of taxation policy, tax administration, taxpayer morale and gaps on the motivation of company management in tax planning (empirical study on food and beverage industry companies registered in the North Sumatra Disperindag). Respondents from this study were food and beverage industry companies registered in the North Sumatra Industry and Trade Department. The method of the sample method uses random sampling and the Slovin formula. The samples obtained were 77 food and beverage industry companies. The data used is primary data collected through a questionnaire. This study uses multiple regression analysis techniques for hypothesis testing and has test assumptions to ensure the feasibility of the data. The data processing used in this study uses SPPS Version 25. The results of this study indicate that tax policy, taxpayer morale and gaps have a positive and significant impact on the motivation of company management in tax planning. The results of this study also show that tax policy, taxpayer morale, and gaps have a simultaneous effect on the motivation of company management in tax planning.

Hilirisasi Produk Intelektual Kampus Universitas Muslim Nusantara Al Washliyah Pada Bidang Farmasi Ricky Andi Syahputra; Bambang Hermanto; Alistraja Dison Silalahi
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 1 (2018): Prosiding PKM-CSR Konferensi Nasional Pengabdian kepada Masyarakat dan Corporate Socia
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.33 KB)

Universitas Muslim Nusantara Al Washliyah (UMN Al Washliyah) merupakan salah satu Perguruan Tinggi Swasta di Medan Sumatera Utara yang memiliki program unggulan dibidang farmasi pada sub kajian bahan kosmetik. Tujuan program ini adalah untuk mempercepat program unggulan Perguruan Tinggi dengan melakukan hilirisasi produk intelektual kampus dengan melibatkan beberapa fakultas atau multidisiplin ilmu yang berada di lingkungan UMN Al Washliyah. Pelaksanaan kegiatan ini dilakukan dimulai dari focus group discussion (FGD) dengan menghadiri pembicara pakar, menanam sawi botol dengan teknik hidroponik, memformulasikan sedian sabun cair dengan penambahan ekstrak sawi botol, Pemasaran produk tersebut dilakukan dengan Sosialisasi dengan masyarakat, dan expo kewirausahaan serta melakukan kerjasama dengan mahasiswa dan pengusaha kecil dalam pemasaran produk yang dihasilkan. Produk hilirisasi ini mendapat respon yang positif dari mahasiswa, perguruan tinggi dan masyarakat sekitar, hal ini dapat dilihat dari penjualan produk yang meningkat setiap bulannya dan bertambahnya alat produksi dalam pembuatan sabun serta bertambahnya mahasiswa yang berminat dalam memasarkan produk sabun. Kegiatan ini mampu menumbuh kembangkan budaya saintis dan jiwa kewirausahaan serta menghasilkan wirausahawan baru di tingkat mahasiswa di lingkungan UMN Al Washliyah.

Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Atas Persediaan Pada SPBU 14202146 Henny Andriyani Wirananda; Alistraja Dison Silalahi
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.4942

The purpose of this study is to analyze the application of accounting standards to entities that do not have public accounting obligations for SPBU 14202146 shares. This study uses a qualitative descriptive approach to find out whether the company's accounting standards are working well or not and to find out whether the accounting standards are working well or not. the inventory complies with the regulations of the company. The subject of this investigation is SPBU 14202146 and the subject of this investigation is stock reports and financial statements such as profit and loss and balance sheet of gas station SPBU 14202146 36 months. The analysis technique used is qualitative. The results showed that SPBU 14202146 did not properly implement accounting standards for entities that do not have public responsibility. This is due to the fact that SPBU 14202146 presents the income statement only as a financial statement. Based on the results of the analysis, it is also known that SPBU 14202146 did not apply entity financial accounting standards without public accountability (Entity Financial Accounting Standards Without Public Accountability) in the oil delivery report. Keywords: SAK ETAP, Inventory, Accountability

Literasi Keuangan Organisasi Nirlaba Pada Forum Silaturahmi Badan Kemakmuran Masjid Alistraja Dison Silalahi; Sri Wardany; Cita Ayni Putri Silalahi; Mohd. Idris Dalimunthe; Riska Ananda Putri; Vivi Nadila; Ummi Kalsum Nasution
Pelita Masyarakat Vol. 4 No. 2 (2023): Pelita Masyarakat, Maret
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v4i2.8746

Increasing financial literacy is very important related to skills in making financial management accountability reports for non-profit organizations to realize transparency and accountability. Accounting information and financial reports generated will provide convenience in decision making by management, our team and students carry out community service at the Gathering Forum (Fossil) Mosque Prosperity Board (BKM) Medan Tembung District, located at Jalan Bayangkara No. 411 Indra Kasih Village, Medan Tembung, to be precise, is located at the Al Imam Indra Kasih Mosque in Medan. The implementation is carried out by socialization using the lecture method and Focus Group Discussion (FGD). In this method the community service team leader conveys and presents material related to the title of community service delivered while members distribute material and participant attendance is then carried out by discussion and question and answer methods. The implementation of community service provides benefits for mosques and the community, especially scientific provision in compiling financial reports.

PENGARUH KOMPLEKSITAS KERJA DAN TEKANAN KETAATAN TERHADAP KINERJA AUDITOR PADA PERUSAHAAN JASA PERHOTELAN DI KOTA MEDAN Alistraja Dison Silalahi; Ardhansyah Putra Hrp
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 1 No. 1 (2019): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Penelitian ini bertujuan untuk mengetahui pengaruh kompleksitas kerja dan tekanan ketaatan terhadap kinerja auditor pada perusahaan jasa perhotelan di kota Medan. Yang menjadi populasi adalah pegawai auditor di kota Medan. Sampel yang diambil adalah pegawai auditor di hotel bintang lima di kota Medan. Kriteria pengambilan sampel bagi staf auditor yang menjadi responden dalam penelitian ini adalah pengalaman kerja di KAP sekurang-kurangnya 1 tahun. Teknik analisis data yang digunakan yaitu uji instrumen dan analisis regresi linier berganda. Dari hasil analisis regresi linier berganda bahwa variabel kompleksitas kerja berpengaruh negatif pada kinerja auditor. Hasil pengujian hipotesis pertama memiliki nilai koefisien negatif sebesar -0,058 dengan signifikansi sebesar 0,395 yang berarti bahwa variabel kompleksitas kerja tidak berpengaruh pada kinerja auditor, pada hipotesis yang kedua menyatakan bahwa tekanan ketaatan berpengaruh negatif pada kinerja auditor. Hasil analisis menunjukkan bahwa variabel tekanan ketaatan memiliki nilai koefisien positif sebesar 0,033 dan nilai signifikansi sebesar 0,612 sehingga dikatakan menolak hipotesis kedua. Dan nilai Adjusted R Square sebesar 0,843 yang berarti bahwa sebesar 84,3% variabel kinerja auditor dapat dijelaskan oleh variabel kompleksitas kerja dan tekanan ketaatan.

Co-Authors Afrida, Elly Ahmad Muhajir, Ahmad Ahmad Mustaqim aliamin aliamin Amnar, Harve Amra, Ricca Nophia Angeline Anastacia Tan Angellya Kumala Dewi Anjami Nadila Ardhansyah Putra Harahap Ardhansyah Putra Hrp Arie Pratania Putri Arie Pratania Putri Atika Wardati Hubbi Aulia Tiara Syafitri Bambang Hermanto Barus, Rismania Br Benny Suranta Barus Br Bangun, Nirwana Br Barus, Rismania Br Hutagalung, Camelya Adelyani Cai Cen, Cia Caroline Pangestu Chalirafi, Chalirafi Chatarina Umbul Wahyuni Cia Cai Cen Cita Ayni Putri Silalahi Cita Ayni Putri Silalahi Cita Ayni Putri Silalahi Cita Ayni Putri Silalahi Cita Ayni Putri Silalahi Clarissa Tarigan Dalimunthe, Moch. Idris Dalmi Iskandar Sultani Dalmi Iskandar Sultani Darmawan Sriyanto Dedy Juliandri Panjaitan Desi Enjel Hasibuan Dewi Sri Wahyuni Dwi Saraswati Elly Afrida Elly Afrida Elvita Hirani EM Yusuf Iis Emirza Henderlan Harahap Erlina Erlina Evelyn Evelyn Fachry Abda El Rahman Fadhilah M, Ihsan Febri Yanti Raja Guk Guk Firmansyah Firmansyah Firmansyah Firmansyah Fithri, Fauza Gabena Indrayani Dalimunthe Habibie, Dian Harahap, Ardhansyah Putra Harahap, Kiki Amalia Harahap, Nurfahmi Sopia Harahap, Wina Sasmita Hartiah, Permata Selly Pasa Helman Helman Helman Helman, Helman Hendra Harmain Hendra Harmain Hendra Harmain Heri Enjang Syahputra Herlina H Hilda, Sella Hubbi, Atika Wardati Hutagaol, Jarungjung Ibrahim, Ok A Maulana Ida Zulfida, Ida Ifan Fadillah Harahap Indra Fauzi Indra Fauzi Jainuddin Ismail Jarungjung Hutagaol Julia Handayani Kevin Kevin Kevin Tjanriadi Harun Khairani Sakdiah Khairani Sakdiah Khairuddin Tampubolon Kiki Amalia Harahap Leni Handayani Lilis Maryasih, Lilis Lukman Al Hakim M. Bayu Trianto M. Khairil Amar Lubis M. Milwan Zuhri M. Thahir Ramadhan Harahap M. Yogi Riyantama Isjoni M.Ali Musri S M.Dandy Resafahlevi Nasution M.Hisyam Amin M.Rizaldi Wibowo Madyunus Salayan Madyunus Salayan, Madyunus Manner Tampubolon Mariam Setapa Mariam Setapa Marihot Maullang Marioga Marioga Maullang, Marihot Mawardi Moch. Idris Dalimunthe Mohd. Idris Dalimunthe Mohd. Idris Dalimunthe Muammar Khaddafi Muhammad Arfan Muhammad Arifin Pasaribu Muhammad Dimas Alfahri Muhammad Faisal Husna Muhammad Rizaldi Wibowo Mulyono, Hardi Nadhira, Ahmad Naila Zahira Narong Hassanee Nasution, M.Dandy Resafahlevi Nazariyah Lubis NIA WATI Nicholas Edric Wirawan Nirwana Br. Bangun Noh Aisyah Mohd Ali Nomi Noviani Novi Yanti Nuhri Khairani Nurhadika Nurhadika, Nurhadika Nurhalimah Sibuea Nurlaila Nurlaila Nurmala Dewi, Nurmala Ok A Maulana Ibrahim Ong, Valensia Ova Novi Irama Ovami, Debbi Chyntia Pangeran, Pangeran Pasaribu, Aria Masdiana Pioner Pelawi Porkas Sojuangon Lubis Pratania Putri, Arie Putri Cindi Claudia Putri Cindi Claudia Putri Kemala Dewi Putri Kemala Dewi PUTRI WULANDARI Rahmania Nasution Raja Fanny Fatahillah Raja Guk-Guk, Febri Yanti Ramzijah Ramzijah Ramzijah, Ramzijah Rangga Pangestu Ratna Sari Dewi Ratna Sari Dewi Reza Ary Pratama Reza Reza Hanafi Lubis Reza Hanafi Lubis Reza Hanafi Lubis Ricca Nophia Amra Ricky Andi Syahputra Rico Nur Ilham Ridwanto Ridwanto Risdiana Siregar Riska Ananda Putri Rismania Br Barus Rismania Br Barus Rizki Hamonangan Harahap Rizqy Fadhlina Putri Rukmini Rukmini Rukmini Rukmini Rukmini Rukmini Saddam Arafit Siregar Safira Khoirunnisa Safira Khoirunnisa Safrawali Safrawali Safrawali, Safrawali Saparuddin Siregar Sartika Daulay, Anny Sella Hilda Shita Tiara Shita Tiara Shita Tiara Silalahi, Cita Ayni Putri Siregar, Wastina Sari Siti Aminah Hasibuan Slyvia Valencia Sri Fitria Jayusman Sri Wahyuni Sri Wahyuni Sri Wardany Sri Wardany Sri Wardany Sriwardany Sriwardany Sriyanto, Darmawan Suaidah Suaidah Suginam Suginam Supar Wasesa Suwianto Suwianto Suwianto, Suwianto Syafitri, Aulia Tiara Syahputra, Ricky Andi Tampubolon, Manner Tanjung, Denny Akbar Tanti Rahayu Tarishah Hatim Faqih Tina Herianty Masitah Tiorika Nababan Tismazammi Mustafa Tismazammi Mustafa Tulim, Anto Ummi Kalsum Nasution Valensia Ong Vince Ariany Vivi Nadila Vivi Sulyastari Wardany, Sri Wastina Sari Siregar Wibowo, Muhammad Rizaldy Wina Asry Wina Sasmita Harahap Wirananda, Henny Andriyani Wirawan, Nicholas Edric Yenni Ramadhani Harahap Yuni Shara Yusmalinda Zainuddin Nur Zihan Pazzira

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