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All Journal Wahana Akademika: Jurnal Studi Islam dan Sosial Journal of Economic, Bussines and Accounting (COSTING) Primanomics : Jurnal Ekonomi & Bisnis Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Mantik International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Jurnal Ilmiah Manajemen Kesatuan Enrichment : Journal of Management JURNAL ILMIAH SIMANTEK Nusantara Hasana Journal PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Ekonomi International Journal of Applied Finance and Business Studies NEAR: Jurnal Pengabdian kepada Masyarakat Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Atestasi : Jurnal Ilmiah Akuntansi Pengabdian Deli Sumatera
IRNA TRIANNUR LUBIS
UNIVERSITAS BATTUTA
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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Factors affecting taxpayer compliance at KPP Pratama Medan East in the time of the covid-19 endemic Irna Triannur Lubis; Jenni Zain; Selvi Aristantya
International Journal of Applied Finance and Business Studies Vol. 11 No. 3 (2023): December: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i3.132

Abstract

This research aims to analyze the influence of Taxpayer knowledge and sanctions on Taxpayer Compliance at KPP Pratama Medan Timur during the Covid-19 Endemic. This type of research is causality research. The analytical method for this research is quantitative research. This research design uses a cross sectional design method with a sampling technique using purposive sampling. This research uses data analysis with the Partial Least Square (PLS) approach. The sampling method in this research was people the researcher met randomly and the sample was determined using the Slovin Formula, totaling 100 Taxpayers. Primary data collection techniques used questionnaires and interviews. The results of this study found that taxpayer knowledge has a significant effect on taxpayer compliance. This can be seen from the significance value of 0.000 below 5% (0.05), and the T-Statistics value of 4.976 exceeding the T-table (1.92). Meanwhile, sanctions did not have a significant effect on taxpayer compliance at the East Medan Pratama KPP during the Covid-19 Endemic. It showed a significant value of 0.844 above 0.05 and a T-statistic value of 0.197 which was smaller than the T-table of 1.92.
PENINGKATAN LITERASI KEUANGAN SYARIAH DI MASYARAKAT PEDESAAN KECAMATAN LUBUK PAKAM Harya Ningsi, Etty; Lambok Manurung; Irna Triannur Lubis
PROFICIO Vol. 5 No. 2 (2024): PROFICIO : Jurnal Abdimas FKIP UTP
Publisher : FKIP UNIVERSITAS TUNAS PEMBANGUNAN SURAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36728/jpf.v5i2.3385

Abstract

Peningkatan literasi keuangan syariah di masyarakat pedesaan Kecamatan Lubuk Pakam merupakan upaya penting dalam memperkuat ekonomi lokal dan meningkatkan kesejahteraan umum. Pengabdian ini bertujuan untuk mengimplementasikan program yang fokus pada peningkatan literasi keuangan syariah di pedesaan. Metode yang digunakan dalam pengabdian masyarakat ini meliputi penyuluhan, pelatihan, dan penyediaan sumber daya untuk membantu masyarakat pedesaan memahami konsep-konsep dasar keuangan syariah serta menerapkannya dalam kehidupan sehari-hari. Hasil dari program pengabdian masyarakat ini menunjukkan peningkatan signifikan dalam pemahaman masyarakat pedesaan di Kecamatan Lubuk Pakam tentang prinsip-prinsip keuangan syariah dan kemampuan mereka untuk mengelola keuangan secara syariah. Selain itu, program ini juga memperkuat kolaborasi antara lembaga keuangan syariah dengan masyarakat pedesaan, meningkatkan akses mereka terhadap produk dan layanan keuangan syariah yang sesuai dengan kebutuhan dan nilai-nilai lokal. Diharapkan bahwa melalui program pengabdian masyarakat ini, masyarakat pedesaan akan menjadi lebih mandiri secara finansial, serta dapat memanfaatkan potensi ekonomi syariah secara optimal untuk mencapai kesejahteraan yang berkelanjutan.
Strategy to increase company value through the implementation of green accounting, CSR and ESG for listing companies on the IDX Aristantya, Selvi; Lubis, Irna Triannur
Jurnal Mantik Vol. 8 No. 2 (2024): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i2.5338

Abstract

Currently, the number of corporations in Indonesia that care about and enter the green industry category and implement green accounting is already large. However, if the phenomenon is seen from the realization of CSR in Indonesia, it can be said that what companies have done, especially in implementing CSR programs and making reports, cannot be said to be a company that has implemented green accounting. The existence of a capitalist market system has made the behavior of market players arbitrary and even excessive in the exploitation of natural resources and the environment. The failure of the market system to discipline and regulate market players' behavior has resulted in the behavior of market players becoming excessive/greedy towards society and the environment just to reap huge profits and increase the level of economic growth even higher. This bad behavior causes ecological crises such as environmental damage, environmental pollution and uncontrolled pollution, global warming, climate change, the environmental greenhouse effect and so on to become increasingly severe and widespread. The aim of the research is to analyze the influence of the use of technology and modernization of the tax administration system on taxpayer compliance in increasing economic growth. This research method isquantitative research. The design of this research uses a cross sectionaldesign method with a sampling technique using purposive sampling. The results of this research showed that Green Accounting, Corporate Social Responsibility (CSR)and Environmental, Social, and Governance (ESG) influences company value
Sustainable development: through the implementation of green accounting and material flow cost accounting Lubis, Irna Triannur; Aristantya, Selvi
Jurnal Mantik Vol. 8 No. 2 (2024): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i2.5341

Abstract

The background of this research is based on the importance of public awareness of environmental preservation. Currently, companies are required to carry out environmentally friendly business. Application of Green Accounting and Material Flow Cost Accounting to Sustainable Development, which includes four main aspects: economic, environmental, social and technological. Great attention to the imbalance between these aspects is the main focus of various parties. Currently, people will tend to use products from companies that implement green industry. Problems: An increase in the earth's average temperature can cause climate changes that are difficult to predict and extreme. The aim of the research is to analyze the effect of implementing green accounting, environmental performance and material flow cost accounting on the sustainable development of manufacturing companies on the Indonesian Stock Exchange. The population used in this research are companies listed on the Indonesia Stock Exchange 2021-2023. The sampling technique in this research used purposive sampling, so that a sample of 33 companies was obtained. The data used in this research is secondary data originating from the company's annual report. The analytical method used is multiple linear regression. It is hoped that the research results will be availableThe Effect of Implementing Green Accounting, Environmental Performance andMaterial Flow Cost Accounting for Sustainable Development of Manufacturing Companies on the Indonesian Stock Exchange
Pengaruh Profitabilitas, Cash Holding, Bonus Plan, Reputasi Auditor, dan Struktur Kepemilikan terhadap Perataan Laba pada Perusahaan yang Bergerak di Bidang Properti dan Real Estate Tahun 2019-2022 Ellyn, Ellyn; Silvia, Rina; Rahmi, Namira Ufrida; Lubis, Irna Triannur
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 4 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i4.980

Abstract

The purpose of this study is to determine how ownership structure, cash holdings, compensation plans, profitability, and auditor reputation affect profits smoothing in real estate and property companies between 2019 and 2022. In order to provide consistent earnings from 2019 to 2022, this study used property and real estate companies listed on the Indonesia Stock Exchange. In this study, a population of 81 companies and a sample of 15 enterprises were included. To gather the sample, targeted selection was employed. The hypothesis is tested using logistic regression analytic techniques, based on the study findings that ownership structure affects the profit smoothing of real estate enterprises. However, cash holding, bonus plans, and other factors have no bearing on the earnings smoothing of real estate and property enterprises.
PELATIHAN MENYUSUN ANGGARAN UNTUK DAPAT MENINGKATKAN LABA OPERASIONAL Irna Triannur Lubis
Nusantara Hasana Journal Vol. 4 No. 12 (2025): Nusantara Hasana Journal, May 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v4i12.1525

Abstract

Effective budgeting is one of the keys to improving operational efficiency and company profits. However, many employees in the retail sector still do not have basic skills in designing a systematic budget. This community service activity aims to improve the understanding and ability of Lotte Mart Medan Center Point employees in preparing an efficient and targeted work budget. The implementation method consists of three stages, namely providing budgeting theory material, unit-based budgeting practice, and discussion and evaluation sessions. The results of the activity showed a significant increase in participant understanding, marked by differences in pre-test and post-test scores and high enthusiasm in the practice session. In addition, participants also began to understand the importance of involving all work units in the budgeting process as an effort to control costs and increase operational profits. This activity was concluded to have succeeded in improving basic financial literacy of employees, and it is recommended to be replicated periodically in other work units.
PROGRAM PENDAMPINGAN, PELATIHAN AKUNTANSI SEDERHANA SECARA MANUAL DAN TERKOMPUTERISASI BAGI PT. GLOBAL BADJA WIJAYA Irna Triannur Lubis; Oky Syahputra; Etty Harya Ningsi
Nusantara Hasana Journal Vol. 4 No. 8 (2025): Nusantara Hasana Journal, January 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v4i8.1526

Abstract

The ability to manage accurate financial records is an important aspect in supporting the sustainability and growth of a business, especially for companies that are developing. PT. Global Badja Wijaya as a local company engaged in the services and trade sector still faces challenges in implementing a structured accounting system, both manually and computerized. This community service activity aims to improve the company's HR capacity through a simple accounting mentoring and training program based on practice. The methods used include providing basic accounting materials, manual transaction recording simulations, and training in the use of simple accounting software. The results of the activity showed an increase in participants' understanding of the accounting cycle, the ability to prepare basic financial reports, and the use of spreadsheet applications and accounting software. In addition, this training also builds awareness of the importance of transparency and accountability in managing company finances. This activity is expected to be a foundation for the development of a better accounting information system in the future.
The effect of human resource competence and accounting information system implementation on financial performance at PT. Perkebunan Nusantara IV Regional I: Pengaruh Kompetensi Sumber Daya Manusia Dan Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Keuangan Di PT. Perkebunan Nusantara IV Regional I Pratiwi, Deswita; Lubis, Irna Triannur; Siregar, Fhikry Ahmad Halomoan
Enrichment : Journal of Management Vol. 15 No. 4 (2025): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v15i4.2325

Abstract

The purpose of this study is to investigate and analyze the impact of human resource development and accounting information system on the financial performance of region I of PT. Nusantara Plantation IV.The research method used in this article is multiple regression analysis. The independent variables in this study are human resources competence and the use of accounting information systems, while the dependent variable is financial performance. The research population in this study consists of all employees in personal personnel. Perkebunan Nusantara IV Regional I, where purposive sampling method was used and 70 respondents were selected. The data type used is primary data. The results of this study prove that Human Resource Competence does not have a significant effect on financial performance because the t-count value is 0.713, with a t-table value of 1.99. Note that the t-count value (0.713) < t-table (1.99) with a probability or sig. of the human resource competency variable is 0.478 > 0.05. The accounting information system has a significant effect on financial performance because the t_count value is 9,963, with a t-table value of 1.99, note that the t-count value (9,963) > t-table (1.99) with a probability or sig. of the accounting information system variable is 0.00 < 0.05. Human Resource Competence and the Implementation of Accounting Information Systems simultaneously have a significant effect on financial performance.
Green Marketing Mix Based on Digitisation: A Strategy for Revitalising Micro, Small, and Medium Enterprises (MSMEs) in Medan City After the 2024 Elections Aan, Aan Nurhadi; Siregar, Fhikry Ahmad Halomoan; Yanti, Tri Auri; Lubis, Irna Triannur
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9281

Abstract

This study aims to analyse the impact of the digitalisation-based Green Marketing Mix on the revitalisation strategy of Micro, Small, and Medium Enterprises (MSMEs) in Medan City after the 2024 elections. The research approach uses a quantitative method with a survey of 120 MSME actors, as well as qualitative depth through semi-structured interviews to obtain in-depth perspectives on the implementation of green digital strategies. The results show that the components of the Green Marketing Mix, including environmentally friendly products, pricing, digital promotion, and digital-based distribution, have a significant effect on MSME revitalisation, particularly in terms of increasing competitiveness, operational efficiency, and consumer engagement. Qualitative analysis reveals that marketing digitalisation enables MSMEs to penetrate broader markets, reduce costs, and strengthen their sustainable business image. These findings emphasise the importance of integrating green strategies and digitalisation as a solution for revitalising MSMEs after major political events, and provide practical implications for the development of government policies and business actors to improve local economic sustainability.
The Role of Financial Technology Use and Women Entrepreneur Empowerment in Developing Entrepreneurial Competence and Business Performance of MSMEs in Medan City Sairun, Aryani; Aristantya, Selvi; Amril, Amril; Lubis, Irna Triannur
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9282

Abstract

This study aims to analyse the influence of Women Entrepreneurs Empowerment and the Use of Financial Technology on Business Performance and the Development of Entrepreneurial Competence in MSMEs. The research method used is quantitative with data collection through questionnaires distributed to MSME actors, then analysed using linear regression. The results show that women's empowerment has a significant effect on business performance and entrepreneurial competency development, while the use of financial technology has a significant effect on business performance but no effect on entrepreneurial competency development. These findings emphasise the importance of women's empowerment as a key strategy in improving entrepreneurial skills and business performance, as well as the need for the appropriate use of financial technology to support business performance. This study has implications for MSME actors, the government, and related institutions in designing training programmes, mentoring, and digital facilities to increase women's empowerment and the effective use of financial technology in the MSME sector.
Co-Authors Aan, Aan Nurhadi Adekasna Rosadi Pohan Amril Amril Berliana Pebriyanti Sipayung Ellyn, Ellyn Etty Harya Ningsi Eveline Eveline Fhikry Halomoan Siregar Gunawan, Ellen Irma Herliza Rizki Irna Triannur Lubis Jenni Zain Jenny Zain Jesita Almanna Lambok Manurung Las Berito Sihombing MALKIT KAUR Malkit Kaur Mutiara S. Simanjuntak Namira Ufrida Rahmi Nora Nora Nurhadi, Aan OKY SYAHPUTRA Oky syahputra Pratiwi, Deswita Putri Jelita Zendrato Putri Nur Solati Rahman, Fauziyah Richard Denrisc Sairun, Aryani Selvi Aristantya Shania Shania Silitonga, Melisa Cindy Patikasari Silvia, Rina Simanjuntak, Selina Daniela Siregar, Fhikry Ahmad Halomoan Slamet Widodo Slamet Widodo Stefany Graciela Stevani Pebryan Saragih Try Handopo Halim Yanti, Tri Auri Yuni Shara