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All Journal Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Manajemen Strategi dan Aplikasi Bisnis AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Kajian Akuntansi JURNAL MUTIARA AKUNTANSI Jurnal Riset Terapan Akuntansi JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Journal of Social And Economics Research Journal of Accounting and Finance Management (JAFM) Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Riset Manajemen dan Ekonomi Jurnal Akuntansi, Keuangan dan Perpajakan MIMBAR : Jurnal Sosial dan Pembangunan Kajian Akuntansi journal of social and economic research Jurnal Ekonomi, Manajemen, Akuntansi Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Napitupulu, Ilham Hidayah
Politeknik Negeri Medan
Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Desain Konten Kreatif dan Digitalisasi Perhitungan Harga Pokok Produksi untuk Meningkatkan Penjualan dan Produktivitas pada UKM Kerajinan Tangan Etnik Linda Craft di Percut Sei Tuan Kabupaten Deli Serdang Eli Safrida; Ilham Hidayah Napitupulu; Selfi Afriani Gultom; Khanti Listya
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 6 No. 1 (2025)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v6i1.2043

Abstract

Salah satu UKM yang memproduksi kerajinan tangan etnik adalah Linda Craft. Produk yang dihasilkan mitra bernilai ekonomi. Mitra menghadapi kendala yaitu keterbatasan peralatan seperti mesin jahit dan tang tiga model. Kendala lain yang dihadapi adalah tidak adanya kemampuan mitra dalam menentukan harga pokok produksi yang tidak mencakup keseluruhan biaya sehingga menyebabkan terjadinya kesalahan dalam penentuan harga jual produk. Mitra juga mengalami kendala dalam membuat konten desain promosi yang menarik. Kendala tersebut dapat diatasi dengan adanya keterlibatan akademisi melalui pengabdian masyarakat. Tujuan pengabdian ini adalah memberdayakan kerajinan tangan etnik dengan pemanfaatan desain konten kreatif melalui aplikasi Canva dan digitalisasi perhitungan harga pokok produksi. Tujuan khusus pengabdian ini adalah memberikan pelatihan dan pendampingan pembuatan desain konten kreatif dengan aplikasi Canva, pelatihan perhitungan harga pokok produksi secara digital dan penyusunan laporan keuangan dengan aplikasi akuntansi UKM. Metode pelaksanaan yang dilakukan yaitu metode survey dan pemberian solusi terhadap permasalahan mitra.
ANTECEDENTS OF THE QUALITY OF GOVERNMENT FINANCIAL STATEMENT: THE ROLE OF REGIONAL ASSETS MANAGEMENT, INTERNAL CONTROL SYSTEMS, AND STAFF COMPETENCY Banjarnahor, Doddy Chandra; Napitupulu, Ilham Hidayah; Nurlinda, Nurlinda
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4763

Abstract

The aim of this research is to analyze the influence of the role of Regional Assets Management, Internal Control Systems, and Human Resource Competency on the Quality of Sibolga City Government Financial Reports. The method used in this study employs a quantitative approach; the data collection method uses a survey, and the data used are primary data (questionnaires). The total population in this study comprised 80 Sibolga City Government Regional Apparatus Organization Property Managers, comprising 30 Regional Apparatus Organization Property Administrators, 17 sub-district property administrators, 10 junior high school property administrators, and 23 elementary school property administrators. From the results of collecting the questionnaires, 46 questionnaires were obtained, which could be processed using SPSS software, version 25. The data analysis employed descriptive statistical data analysis, multiple linear regression techniques, and hypothesis testing. Based on the research results, it is shown that the Management of Regional Assets, Internal Control Systems, and Human Resource Competency have a positive and significant effect on the Quality of Financial Reports of the Sibolga City Government.   Keywords     : Human Resource Competence, Internal Control Systems, Management of Regional Assets, Quality of Financial Statement.
THE INFLUENCE OF TAX BURDEN, TUNNELLING INCENTIVE, AND EXCHANGE RATE ON TRANSFER PRICING Napitupulu, Ilham Hidayah; Sibarani, Pirma; Gultom, Reni
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4783

Abstract

This research aims to discover the influence of tax burden, tunneling incentives, and exchange rates on transfer pricing. Transfer pricing deviations can arise in companies that want high profits and avoid taxes in one way. An ownership structure influences the company's decision to carry out transfer pricing and transfer wealth to themselves or the majority shareholder. Companies also use exchange rates to profit by transferring funds into strong currencies. The research uses 37 samples, which are analyzed by multiple linear regression analysis through SPSS tools. The results show that the tax burden and exchange rate do not influence the company's decision to carry out transfer pricing. Meanwhile, tunneling incentives affect transfer pricing.               Keywords     : Exchange Rate, Tax Burden, Transfer Pricing, Tunneling Incentive.
PENGARUH SISTEM INFORMASI AKUNTANSI DALAM PELAPORAN KEUANGAN PEMERINTAH DAERAH Hafiz, Muhammad; Suryanto, Suryanto; Dalimunthe, Muhammad Azmii; Deliana, Deliana; Napitupulu, Ilham Hidayah
JURNAL MUTIARA AKUNTANSI Vol. 7 No. 1 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i1.2550

Abstract

An accounting information system is an information system that has an information processing process that produces financial reports. This research is causative. The data used in this study were from several previous studies. This study discusses an accounting information system that is able to assist the financial reporting process and an effective system in the financial reporting process.
Pemanfaatan sistem informasi e-commerce dalam pemasaran hasil pertanian di Desa Bukit berbasis web Sari, Fitri Widya; Napitupulu, Ilham Hidayah; Laoly, Yulifati
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 8 No 1 (2025)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jmsab.v8i1.1637

Abstract

This study examines the application of a web-based e-commerce information system for marketing agricultural products. It assesses farmers' satisfaction with this system. A quantitative descriptive method was employed, with data collected through interviews, questionnaires, documentation, and source triangulation. Data analysis utilized the RACE framework and consumer satisfaction theory to assess system effectiveness and user perceptions. The findings indicate that the e-commerce system has successfully expanded market reach, improved transaction efficiency, and enhanced farmer engagement in digital marketing channels. Farmers reported positive experiences using the platform, highlighting its accessibility, adequate information flow, and improved marketing outcomes. The study's implications suggest that digitizing agricultural marketing through e-commerce information systems can enhance distribution efficiency, improve the welfare of farmers in rural areas, and support a transition toward a more modern and sustainable marketing system.
Pengembangan Metode Inovatif dalam Pembuatan Perencanaan Bisnis: Studi Empiris pada UMKM Bidang Makanan dan Minuman di Kota Medan Siregar, Dina Arfianti; Nizma, Cut; Napitupulu, Ilham Hidayah; Fadhilah, Diena; Jayusman, Sri Fitria
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 1 (2025): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i1.1990

Abstract

This research aims to develop innovative methods for creating effective business plans to improve the performance of MSMEs in the food and beverage sector in Medan City. The independent variables studied include sales growth, organizational culture, product quality, profitability, and budget planning. MSME performance is determined as the dependent variable, while leadership functions as a moderating variable that can strengthen the relationship between the independent and dependent variables. The research method used is an empirical study by collecting data through questionnaires distributed to 150 MSME owners and managers in the food and beverage sector in Medan City. Sampling was carried out purposively to ensure respondents had experience in managing MSMEs. Data analysis was carried out using descriptive statistical techniques and multiple linear regression to test the influence between variables. The research results show that all independent variables have a positive and significant influence on the performance of MSMEs. Sales growth is proven to be the main factor driving increased performance, followed by profitability which shows a direct contribution to business sustainability.   Abstrak Penelitian ini bertujuan untuk mengembangkan metode inovatif dalam membuat rencana bisnis yang efektif untuk meningkatkan kinerja UMKM di sektor makanan dan minuman di Kota Medan. Variabel independen yang diteliti meliputi pertumbuhan penjualan, budaya organisasi, kualitas produk, profitabilitas, dan perencanaan anggaran. Kinerja UMKM ditetapkan sebagai variabel dependen, sedangkan kepemimpinan berfungsi sebagai variabel moderasi yang dapat memperkuat hubungan antara variabel independen dan dependen. Metode penelitian yang digunakan adalah studi empiris dengan mengumpulkan data melalui kuesioner yang disebarkan kepada 150 pemilik dan manajer UMKM di sektor makanan dan minuman di Kota Medan. Pengambilan sampel dilakukan secara purposive untuk memastikan responden memiliki pengalaman dalam mengelola UMKM. Analisis data dilakukan dengan menggunakan teknik statistik deskriptif dan regresi linier berganda untuk menguji pengaruh antar variabel. Hasil penelitian menunjukkan bahwa seluruh variabel independen memiliki pengaruh positif dan signifikan terhadap kinerja UMKM. Pertumbuhan penjualan terbukti menjadi faktor utama pendorong peningkatan kinerja, diikuti oleh profitabilitas yang menunjukkan kontribusi langsung terhadap keberlangsungan usaha.
Pengaruh Leverage dan Arus Kas Operasi terhadap Financial Distress dengan Moderasi Profitabilitas Azzahra, Fatimah; Safrida, Eli; Situngkir, Anggiat; Napitupulu, Ilham Hidayah; Syuhada, Putri
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2814

Abstract

The Indonesian textile industry faces intense competition and pressure from imported products, increasing the risk of financial distress. Financial distress, defined as the inability to meet financial obligations, threatens business continuity and is a major concern for investors and creditors. Prior studies on leverage, operating cash flow, and profitability show inconsistent results, leaving a gap in understanding, particularly regarding the moderating role of profitability. This study examines the effects of leverage and operating cash flow on financial distress and tests the moderating role of profitability in textile companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Leverage is measured by the Debt to Equity Ratio (DER), operating cash flow by the Operating Cash Flow Ratio (OCF), and profitability by Return on Assets (ROA). Financial distress is identified using the Springate model, with scores below 0.862 indicating distress. Logistic regression with panel data was applied to 10 purposively selected companies, yielding 50 firm-year observations. The findings reveal that leverage significantly affects financial distress, while operating cash flow and profitability show no significant influence. Moreover, profitability does not moderate the effects of leverage or operating cash flow on distress. Theoretically, this study contributes to the Pecking Order Theory by highlighting the limited role of profitability as an internal financing source. Practically, it provides insights for managers, investors, and creditors to strengthen financial sustainability through better capital structure management and profitability improvement.
Pengaruh Kepemilikan Institusional, Komite Audit, Solvabilitas, Dan Ukuran Perusahaan Terhadap Manajemen Laba Akmal Hidayat; Endang Kurniati; Iratika Tambunan; Ilham Hidayah Napitupulu
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.567

Abstract

The focus of this study is to examine the effect of institutional ownership, audit committee, solvency, and company size on earnings management. Earnings management is an effort by company managers to influence financial statement information that aims to deceive stakeholders who want to know the company's performance. This study was tested on 140 data from 20 consumer goods sector companies listed on the Indonesia Stock Exchange in 2016-2022 which were selected using the purposive sampling method. The analysis technique used is multiple linear regression analysis. The results of this study indicate that company size has an effect on earnings management while institutional ownership, audit committee, and solvency do not have an effect on earnings management.
Peningkatan Usaha Tahu Melalui Penerapan Teknologi Mesin Penggiling Kacang Kedelai dan Pelatihan Manajemen Pembukuan Sederhana Siregar, Dina Arfianti; Deliana, Deliana; Sarjianto, Sarjianto; Nizma, Cut; Napitupulu, Ilham Hidayah
Jurnal Ilmiah Madiya (Masyarakat Mandiri Berkarya) Vol. 2 No. 2 (2021): Edisi November 2021
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (744.046 KB) | DOI: 10.51510/madiya.v2i2.669

Abstract

Judul Program Pengabdian Masyarakat ini adalah Peningkatan Usaha Tahu Trisni di Desa Kolam Kecamatan Percut Sei Tuan Kabupaten Deli Serdang. Tujuan kegiatan ini adalah untuk membantu mitra dalam meningkatkan omzet penjualan tahu yang selama ini mengalami penurunan baik dari segi kualitas maupun kuantitas. Mitra mengalami penurunan jumlah tahu yang dihasilkan karena mesin penggiling kacang kedelai bekerja lambat dan tidak maksimal dalam menghasilkan air perasan kedelai yang nantinya diproses menjadi tahu. Disamping itu mitra juga tidak memiliki kemampuan dalam melakukan perhitungan besarnya keuntungan dari produksi yang dilakukan, sehingga besarnya keuntungan hanya berdasarkan perkiraan mitra. Adapun solusi yang diberikan adalah pemberian mesin penggiling kacang kedelai dan pelatihan manajemen pembukuan sederhana agar diharapkan dapat meningkatkan kualitas dan kuantitas tahu yang dihasilkan dan juga kemampuan dalam menentukan keuntungan yang diperoleh dan biaya yang dikeluarkan. Pelaksanaan pengabdian telah dilakukan, dan kuantitas produksi telah meningkat secara signifikan sebesar 40% karena adanya pemberian mesin penggiling kacang kedelai. Laporan keuangan sederhana yang dibuat oleh Bu Trisni juga sudah sesuai dengan ketentuan yang berlaku. The title of this program is The Increasing of Trisni Tofu Business in Kolam Village, Percut Sei Tuan District, Deli Serdang Regency. The purpose of this program is to assist partners in increasing tofu sales turnover, which has been declining both in terms of quality and quantity of product. Partner has the situation of decrease in the amount of tofu produced because the soybean grinding machine worked slowly and was not optimal in producing soy juice which processed become tofu. Besides, the partner also does not have the ability to calculate the amount of profit from the production carried out, so the amount of profit is only based on the partner's estimation. The solution given is the provision of a soybean grinding machine and simple bookkeeping management training so that it is hoped that can improve the quality and quantity of tofu produced as well as the ability to determine the profits and costs incurred. The implementation of the program has been carried out, and the quantity of production has increased significantly by 40% due to the provision of a soybean grinding machine. The simple financial report prepared by Mrs. Trisni is also in accordance with applicable regulations
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA Silaban, Dewi Hariani; Siregar, Dina Arfianti; Safrida, Eli; Napitupulu, Ilham Hidayah
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17430422

Abstract

This study was conducted to examine the effect of good corporate governance and corporate social responsibility on the financial performance of companies. The dependent variable in this research is financial performance, which is measured using Return on Assets (ROA). The independent variables include independent commissioners, the board of directors, the audit committee, managerial ownership, institutional ownership, and corporate social responsibility. This research uses secondary data obtained from annual reports and sustainability reports of mining sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sample consists of 18 companies, resulting in a total of 72 observations selected using the purposive sampling method. Data analysis was carried out using multiple linear regression with the assistance of SPSS version 26. The results show that institutional ownership has a significant effect on financial performance, as higher institutional ownership provides stronger control over management and encourages more rational and efficient decision-making. Meanwhile, independent commissioners, the board of directors, the audit committee, managerial ownership, and corporate social responsibility do not have a significant effect on financial performance. Keywords: Kinerja Keuangan, Good Corporate Governance and Corporate Social Responsibilitity
Co-Authors Ahdad Alwi Tegar Nasution Akmal Hidayat Akmal Hidayat Akmal Hidayat Anita Putri, Anita Ardiani, Irma Ariama Susanti Ariama Susanti Aulia Benazira Chairunnisa Arfanni Cut Nizma DELIANA DELIANA Deliana, Deliana Desfrida, Mardelia Diena Fadhilah, Diena Dina Arfianti Siregar - Doddy Chandra Banjarnahor Endang Kurniati Endang Kurniati Fatimah Azzahra Frans Marhuasa Simamora, Arne Gultom, Reni Gultom, Selfi Afriani Harris Pinagaran Nst Hutagaol, Raihanah Iratika Tambunan Jonni Parulian, Riatno Juneva Kastarina Tarigan Khairini Melinda Khanti Listya Laoly, Yulifati Lerinda M. Sagala Lovhian Simamora Lubis, Musliadi M. Alfitra Salam M. Rikwan E.S. Manik Michelle Navaya Muhammad Asrin Jazuli Muhammad Azmii Dalimunthe Muhammad Hafiz Muhammad Hafiz Nasution, Hasnah Juniarni Nofianna, Siti Asnida Nurlinda Nurlinda Nurlinda, Nurlinda Nurmasriani Damanik Ossy Afrielza Pranoto, Ing Heru Putri Amalia Sari Rahmadani Rahmadani Rahmadani Rihaney, Nine Rima Rachmawati Rima Rachmawati RINI INDAHWATI Rini Lestari Rini Lestari Rizanty, Nurul Rahmadani Rizki Syahputra Safrida, Eli Salsabillah, Ananda Sari, Fitri Widya Sari, Putri Amalia Sarjianto, Sarjianto Sibarani, Pirma Sihaloho, Alberty Christina Silaban, Dewi Hariani Simanungkalit, Erwinsyah Siregar, Putri Fadhilah Sitopu, Chintya Lauren Sitorus, Angel Pattrecia Situmorang, Deski Situngkir , Anggiat Situngkir, Anggiat Sofia, Sofia Clarita Purba Sri Fitria Jayusman Suryanto Suryanto Suryanto Suryanto SUSI LESTARI Susilawati , Susilawati Syahputra, Rizki Syuhada, Putri T. Nurdin Rizki Tasya Adella Lintang