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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
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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Determinan Adopsi Sistem Informasi Akuntansi pada UMKM Kota Medan Wati, Nia; Silalahi, Alistraja Dison; Pratania Putri, Arie
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.3797

Abstract

This study aims to provide empirical evidence regarding the factors that influence the use of an accounting information system (AIS) in MSMEs in Medan City. This study uses primary data obtained from a questionnaire survey. The type of research used is quantitative, namely analyzing the relationship between one variable and another. The population in this study are several MSME actors who are directly involved in using the accounting information system. The sample used was 66 SMEs. The data analysis used is multiple linear regression. Using the Windows SPSS program version 20 to process all data obtained. The results of this study indicate that the variables of personal technical ability, education and training programs and user involvement have a significant influence on the use of accounting information systems because they are to add insight, knowledge, provide facilities in the form of a reliable system and make it easier for MSME actors to use accounting information systems
PENGARUH KEPUASAN WAJIB PAJAK, INSENTIF PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN TRUST SEBAGAI VARIABEL MODERASI DI KPP PRATAMA LUBUK PAKAM Raja Guk-Guk, Febri Yanti; Silalahi, Alistraja Dison; Jayusman, Sri Fitria; Harahap, Ardhansyah Putra
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.v5i1.7250

Abstract

This research aims to see the role of trust as a moderating factor between dependent and independent variables in KPP Pratama Lubuk Pakam. The method used in research uses quantitative methods. The population in this study is all taxpayers registered with KPP Pratama Lubuk Pakam in 2024 as many as 90,425 people. The sampling technique uses the simple random sampling method with the Slovin formula, so that a sample of 99.98 or 100 taxpayers are obtained registered in KPP Pratama Lubuk Pakam. The analysis method used in this research is multiple linear regression. The data used in this study is primary data. Data analysis techniques include descriptive statistical tests, validity and reliability tests, classical assumption tests, and multiple linear regression tests with the help of SPSS software version 20. The results of the study show that: 1. Taxpayer satisfaction, incentives, and sanctions show an F-calculated value of 16.516 which is greater than F-table 2.47, as well as a significance value of 0.000 which is less than 0.05.2. Satisfaction has a partial and significant effect on taxpayer compliance, which is seen from the t-calculated value (3. 367) which is greater than the t-table (3.367>1.988) with a significance level of 0. 001 which is less than 0. 05. Incentives have a significant influence on taxpayer compliance. It is known that the value of t-calculated (2.107) is greater than the t-table (2.107>1.988) with a significance level of 0. 043 which is greater than 0. 05.4. Sanctions also have a partial and significant effect on taxpayer compliance. The t-calculated value (2.049) is greater than the t-table (2.049 >1.988) with a significance level of 0.038 which is greater than 0.05.
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS DALAM MENDUKUNG PENGENDALIAN INTERNAL KAS PADA PT AGRO SINERGI NUSANTARA ACEH BARAT Dewi, Nurmala; Tiara, Shita; Wirananda, Henny Andriyani; Silalahi, Alistraja Dison; Ovami, Debbi Chyntia
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.v5i1.7034

Abstract

Rapid economic development significantly drives company growth. This makes the role of accounting increasingly decisive in decision making related to company operations. This study aims to determine how the cash receipt and disbursement accounting information system at PT Agro Sinergi Nusantara Aceh Barat can support the effectiveness of internal control. The data analysis techniques used are data reduction, data presentation and drawing conclusions. The data used in this study are primary data conducted by direct interviews with financial employees at PT Agro Sinergi Nusantara Aceh Barat and secondary data obtained from reference books, scientific papers, documents, previous researchers or other reading materials related to this study. The results of the study indicate that the cash receipt accounting information system at PT Agro Sinergi Nusantara Aceh Barat has been designed with good internal control principles, such as the separation of functions between cash recipients and recorders, as well as the use of official documents such as proof of transfer and account mutations and the cash disbursement accounting information system at PT Agro Sinergi Nusantara Aceh Barat involves the stages of submission, verification, payment, to reporting via Accurate Online. However, this system still faces obstacles in terms of delays in returning cash disbursement receipts which causes recording errors because bookkeeping is done the day after payment This shows that internal control over cash disbursements has not been running optimally and requires improvement to support the company's financial accuracy, transparency and accountability.
Pengaruh Pengetahuan Perpajakan dan Lingkungan terhadap Kepatuhan WPOP KPP Pratama Medan Timur Br Hutagalung, Camelya Adelyani; Dison Silalahi, Alistraja; Wardany, Sri; Wirananda, Henny Andriyani
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.v5i1.7474

Abstract

This study aims to determine and analyze the influence of tax and environmental knowledge on individual taxpayer compliance registered at the East Medan Pratama Tax Office (KPP Pratama). This study used a quantitative approach. The sample size was 100 individual taxpayers at the East Medan Pratama Tax Office. The data source used in this study was primary data. The data collection technique used a questionnaire. The data were analyzed using multiple linear regression with the help of SPSS version 25. The results show that tax knowledge has a positive and significant effect on taxpayer compliance. The environment also has a positive and significant effect on taxpayer compliance. Simultaneously, tax and environmental knowledge significantly influenced individual taxpayer compliance, contributing 50.4%. This study concludes that increasing tax knowledge and a supportive environment are crucial to encouraging individual taxpayer compliance. Therefore, it is recommended that the tax authorities strengthen education and outreach programs and encourage the role of the environment in fostering a culture of tax compliance.
ANALYSIS OF THE USE OF SHARIA FINTECH REVIEWED FROM MAQASID SYARIAH IN STAI JAM'IYAH MAHMUDIYAH LANGKAT STUDENTS Cita Ayni Putri Silalahi; Alistraja Dison Silalahi; Khairani Sakdiah; Dalmi Iskandar Sultani; Safira Khoirunnisa
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025)
Publisher : CV. Barokah Publsiher

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

Abstract

This study aims to assess the level of understanding and use of Islamic fintech among students at STAI Jam'iyah Mahmudiyah Langkat using the perspective of maqasid sharia. The research approach used was descriptive qualitative, with data obtained through observation, interviews, and documentation. The results showed that 70% of students understood the differences between Islamic and conventional fintech, particularly in terms of avoiding usury and implementing Islamic principles. However, 30% still preferred conventional fintech due to convenience. Furthermore, approximately 80% of students used Islamic fintech services such as OVO Syariah and Dana Syariah to meet various financial needs. From the perspective of maqasid sharia, the existence of Islamic fintech contributes to safeguarding religion, life, intellect, lineage, and wealth through a halal, secure, and transparent financial system. Based on these findings, this study recommends improving education and developing technological innovations to increase interest in Islamic fintech and strengthen the application of Islamic values in the modern economic system
ANALYSIS OF THE USE OF SHARIA FINTECH REVIEWED FROM MAQASID SYARIAH IN STAI JAM'IYAH MAHMUDIYAH LANGKAT STUDENTS Cita Ayni Putri Silalahi; Alistraja Dison Silalahi; Khairani Sakdiah; Dalmi Iskandar Sultani; Safira Khoirunnisa
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 4 (2025): Desember
Publisher : CV. Barokah Publsiher

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

Abstract

This study aims to assess the level of understanding and use of Islamic fintech among students at STAI Jam'iyah Mahmudiyah Langkat using the perspective of maqasid sharia. The research approach used was descriptive qualitative, with data obtained through observation, interviews, and documentation. The results showed that 70% of students understood the differences between Islamic and conventional fintech, particularly in terms of avoiding usury and implementing Islamic principles. However, 30% still preferred conventional fintech due to convenience. Furthermore, approximately 80% of students used Islamic fintech services such as OVO Syariah and Dana Syariah to meet various financial needs. From the perspective of maqasid sharia, the existence of Islamic fintech contributes to safeguarding religion, life, intellect, lineage, and wealth through a halal, secure, and transparent financial system. Based on these findings, this study recommends improving education and developing technological innovations to increase interest in Islamic fintech and strengthen the application of Islamic values in the modern economic system
Tax Uncertainty as a Mediator in Audit Advice Dynamics Porkas Sojuangon Lubis; Alistraja Dison Silalahi; Vince Ariany; Yenni Ramadhani Harahap; Heri Enjang Syahputra
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 3 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i3.41574

Abstract

Purpose: This study investigates the effect of joint provision of audit and tax services on aggressive tax advice, with tax uncertainty assessment as a mediating variable. This research emphasizes individual professional judgment within integrated service structures a perspective that remains underexplored in current literature. Methodology/approach:A quantitative associative approach was employed, with data collected through questionnaires from 100 auditors and tax professionals working in Public Accounting Firms (KAP) in Medan. Data analysis was conducted using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) approach. Findings:The results indicate that joint provision of audit and tax services significantly influences both tax uncertainty assessment and aggressive tax advice. Moreover, tax uncertainty assessment significantly affects aggressive tax advice and mediates the relationship between joint service provision and aggressive tax recommendations. Practical implications:These findings have practical implications for public accounting firm management to ensure effective cross-functional collaboration while maintaining professional standards and tax advice quality. Originality/value: This study extends the literature by introducing a behavioral perspective on tax professionals’ decision-making in joint audit–tax environments. By integrating ingroup–outgroup theory and tax uncertainty frameworks, it provides novel evidence from the Indonesian context, addressing a gap in existing research that has largely overlooked the psychological and organizational mechanisms shaping aggressive tax advice
The Investor Attention Of Financial And Non-Financial Information In North Sumatra In Determining Investment Decision Alistraja Dison Silalahi; Cita Ayni Putri Silalahi; Suginam Suginam
Jurnal Manajemen Industri dan Logistik inpress publication
Publisher : Politeknik APP Jakarta

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

Abstract

This study aimed  to understand the phenomena experienced by individual investors in North Sumatra in determining investment decisions. This study was  qualitative research with a comprehensive description of the experiences, awareness, perceptions, beliefs, memories and feelings experienced by individual investors. Data collection techniques used  questionnaires and interviews. The data were analyzed with the assistance of Nvivo 12 Plus software. The results of the study found that the ease of understanding the content and benefits of information became the main concern of the investors. The knowledge possessed by investors in digesting information showed  that the available information had  provided benefits that showed  the compatibility of the quality of information with the quality of individual investors in North Sumatra
Revaluation of Fixed Assets: Innovative Strategies in Optimizing Value and Economic Lifespan at PT Garuda Indonesia Dewi Sri Wahyuni; Naila Zahira; Desi Enjel Hasibuan; M. Milwan Zuhri; Henny Andriyani Wirananda; Alistraja Dison Silalahi
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.7394

Abstract

This study aims to analyze the implementation of fixed asset revaluation as an innovative strategy to optimize the value and economic useful life of assets at PT Garuda Indonesia (Persero) Tbk. Revaluation is carried out to align the book value of fixed assets with their fair value amid external dynamics, particularly the COVID-19 crisis. Using a descriptive qualitative approach, this research employs secondary data from the company’s annual reports from 2020 to 2024. The results indicate significant fluctuations in revaluation values, reflecting the company’s strategic response to financial pressures and changes in the business environment. Revaluation has contributed to more relevant financial reporting, improved capital structure, fiscal efficiency, and extended economic life of assets. The policy also reflects compliance with PSAK 16 and forms part of a long-term managerial strategy for recovery and enhanced competitiveness. Thus, fixed asset revaluation is not merely a technical accounting measure but a critical instrument in corporate strategic decision-making.
Predicting Financial Outcomes from Environmental Costs in Shariah Green Accounting Suginam; Saparuddin Siregar; Nurlaila; Alistraja Dison Silalahi
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol. 13 No. 01 (2025): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)
Publisher : Faculty of Economics, Universitas Negeri Indonesia,Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPEB.013.1.2

Abstract

This study aims to explore the relationship between environmental costs and financial performance in the Islamic finance sector using advanced machine learning techniques. By integrating CSR Expenditure, Energy Consumption, and Carbon Emissions as environmental factors, the research applies Gradient Boosting, XGBoost, and Artificial Neural Networks (ANN) to predict Retail Banking Revenue, Wholesale Banking Revenue, and Third-Party Funds. The objective is to evaluate how sustainability practices impact financial outcomes, using an innovative approach that combines economic modeling with computer-based prediction. The findings reveal that Gradient Boosting outperforms other models, demonstrating strong predictive accuracy, especially for Third-Party Funds and Wholesale Banking Revenue. XGBoost also provides valuable insights, while ANN struggles with overestimations, indicating the need for further optimization. This research underscores the growing significance of environmental sustainability in shaping financial performance and provides a computational framework for financial institutions and policymakers to assess the impact of green accounting on economic growth.
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 Aria Masdiana Pasaribu 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 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 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