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All Journal Jurnal Akuntansi dan Perpajakan JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Economic, Bussines and Accounting (COSTING) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Jurnal Akuntansi Bisnis dan Publik Best Journal (Biology Education, Sains and Technology) Community Engagement and Emergence Journal (CEEJ) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Inovasi Penelitian Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Akrab Juara : Jurnal Ilmu-ilmu Sosial Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas Bina Bangsa COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Aptekmas : Jurnal Pengabdian Kepada Masyarakat Empowerment: Jurnal Pengabdian Masyarakat Jurnal Multidisiplin Madani (MUDIMA) Journal of Trends Economics and Accounting Research Journal of Management, Economic and Accounting (JMEA) All Fields of Science Journal Liaison Academia and Sosiety Innovative: Journal Of Social Science Research Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK) Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)

Ardhansyah Putra Hrp

Universitas Muslim Nusantara Al-Washliyah

Author-ID : 4030969

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PERANCANGAN PENGELOLAAN BADAN USAHA MILIK DESA BERBASIS SYARI’AH Adinta Oktaningrum Pramesty; Shita Tiara; Ardhansyah Putra Hrp
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 1 No. 2 (2020): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

One of the ways to manage the economy of the village community is to form a Village-Owned Enterprise (BUMDes). The Village Government hoped that BUMDes could develop community independence and strengthen the village economy by increasing Village Original Income. BUMDes business results would be used for village interests such as village development and village community empowerment. Sei Limbat Village was one of the villages that had the most Muslim population. It was estimated that 90% of the population were muslims. This study aimed to design the concept of business management based on the principles of shari’a in BUMDes Warohmah. This was because the majority of Sei Limbat villagers were Muslim and still had a strong mutual cooperation. This study used a qualitative method. Data was obtained through observation, interviews and documentation studies. Furthermore this data was analyzed by data reduction, data presentation and conclusion drawing. The results of this study indicated that shari’a accounting principles could be applied and implemented in the management of business units owned by BUMDes Warohmah. The application of BUMDes management principles that distinguish between conventional and sharia was the legal basis in force.

ANALISIS RASIO LIKUIDITAS DAN RASIO AKTIVITAS DALAM MEMPREDIKSI PERTUMBUHAN LABA PADA BPJS KETENAGAKERJAAN CABANG MEDAN KOTA Remi Syahdeni; Ardhansyah Putra Hrp
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 2 No. 1 (2021): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

This study aims to see the profit growth in BPJS Ketenagakerjaan Branch Medan Kota. This type of research is descriptive qualitative, the data collection technique used is documentation, the data used are financial reports (Activity Reports and Financial Position Reports) for the last 5 (five) years from 2015 to 2019 using the financial ratio analysis method. The financial ratios used are the Liquidity Ratio (Working Capital to Total Asset) and the Activity Ratio (Total Asset Turnover). The results showed that the Liquidity Ratio has a good performance value in profit growth because the amount of current assets is higher than current debt and the value of theratio Working Capital to Total Asset is above industry standards. And the activity ratio has a poor financial performance value in profit growth because theratio Total Asset Turnover during 2015 to 2019 has a value that is below industry standards.

PERBANDINGAN PROFITABILITAS INDUSTRI PERBANKAN SYARIAH DAN PERBANKAN KONVENSIONAL MENGGUNAKAN METODE STRUKTUR KINERJA (STUDI KASUS PADA BANK BRI SYARIAH DAN BANK BRI KONVENSIONAL) Nurul Azmi Nurul; Rizqy Fadhlina Putri Rizqy; Ardhansyah Putra Harahap
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 2 No. 2 (2021): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

This study aims to analyze the Comparison of Profitability of the Islamic Banking Industry and Conventional Banking Using the Performance Structure Method (Case Study on Sharia Bank Bri Syariah and Conventional Bri Bank. This study uses a qualitative descriptive approach, aims to determine the Comparison of Profitability of Islamic Banking Industry and Conventional Banking Using the Structure Method). Performance (Case Study on Sharia BRI Bank and Conventional BRI Bank. The subjects in this research are BRI Syariah Bank and Conventional BRI Bank and the object of this research is the income statement of BRI Syariah Bank and Conventional BRI Bank. The analytical technique used is qualitative. the results of the study, it can be concluded that the comparison of profitability between BRI Syariah Banks and Conventional BRI Banks is significantly different.The profitability ratio values obtained by Conventional Banks are greater than the profitability ratio values obtained by conventional banks. lkan Islamic Bank. It can be concluded that Conventional BRI Bank shows better financial performance than Sharia BRI Bank.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA DINAS TANAMAN PANGAN DAN HORTIKULTURA PROVINSI SUMATERA UTARA Muhammad Arifin Pasaribu; Alistraja Dison Silalahi; Ardhansyah Putra Hrp
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 3 No. 2 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Accounting information system performance is the result of work from a series of accounting data that can be achieved by a person or group of people in an organization in accordance with their respective authorities and responsibilities, legally, not violating the law, and in accordance with moral ethics which in the end becomes a accounting information that includes transaction processing and information technology. The benefits of research relate to researchers, managers, agencies or institutions where research is carried out, professional organizations, scientific development and broad implementation of development. With the achievement of research objectives, this goal can be used by anyone as a user of research results and for needs. From the research results, it is known that User Participation and System Development Formulation are Factors Affecting the Performance of Accounting Information Systems at the Food Crops and Horticulture Department of North Sumatra Province. Meanwhile, Personnel Capability and Education and Training Programs are not Factors Affecting the Performance of Accounting Information Systems at the Department of Food Crops and Horticulture, North Sumatra Province.

ENTREPRENUER DIGITAL FOR STUDENT PADA SMA DAN SMK DESA PERTUMBUKAN KEC. WAMPU KABUPATEN LANGKAT Dwi Saraswati; Fahmi Kurniawan; Randi Rian Putra; Ardhansyah Putra Hrp
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2023): Volume 4 Nomor 3 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i3.18040

Tujuan yang ingin dicapai dari pengabdian ini adalah adanya peningkatan jiwa entreprenuer pada siswa SMA Al-IKHSAN Desa Pertumbukan Kec. Wampu Kabupaten Langkat sebagai salah satu soft skill yang perlu dikembangkan generasi muda. Melalui kegiatan ini, diharapkan akan tercipta lapangan pekerjaan baru yang mandiri di masa mendatang sehingga akan mengurangi tingkat pengangguran dan kemiskinan. Program ini diharapkan para remaja sasaran dapat menghasilkan barang-barang dalam bentuk pembuatan handycraft seperti kolase, gantungan HP, dan woodcraft sebagai cikal bakal usaha untuk dikembangkan. Selain itu program ini mengadakan pelatihan guna meningkatkan soft skill seperti pelatihan manajemen pengelolaan usaha. SMA Al-IKHSAN Desa Pertumbukan Kec. Wampu Kabupaten Langkat ini merupakan salah satu sekolah swasta Kec. Wampu Kabupaten Langkat. SMA ini memiliki dua jurusan yaitu IPA dan IPS. Fenomena yang ditemui di lapangan bahwa siswa SMA Al-IKHSAN masih memiliki pemahaman yang rendah di bidang entrepreuer. Salah satu solusi yang ditawarkan adalah memberikan pelatihan yang tepat untuk siswa SMA Al-IKHSAN, membuat suatu kegiatan yang berkelanjutan secara mandiri bagi mereka untuk dapat produktif dan mampu menciptakan setidaknya lapangan pekerjaan bagi dirinya sendiri. Hal ini dikhususkan untuk terbentuknya jiwa entrepreneurship handal yang dilakukan oleh civitas akademika yang tertuang dalam pengabdian dosen. Kegiatan pengabdian ini akan dilaksanakan dalam beberapa hari dimulai dari observasi lapangan sampai dengan kegiatan pengabdian yang berisi memotivasi, memberi informasi dan pelatihan tentang jiwa Entrepreneur secara dini.

Financial Performance of Sharia Governments Banks And Regional Sharia Government Banks Julianto Hutasuhut; Henny Andriyani Wirananda; Ardhansyah Putra Harahap
Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i2.9807

The purpose of research to find out and analyze if there is a significant diferences between ROA, ROE, CAR and NPL at Bank Syariah Indonesia (BSI) and Bank Sumut Syariah at covid-19 pandemic era. The research is quantitative study. As for the research instrument used in collecting the data namely financial reports in the form of a balance sheet at BSI and Bank Sumut Syariah for four years from 2018- 2021. The population used in this research is the annual financial statement at BSI and Bank Sumut Syariah. The data analysis technique used is the t-test. The result of analysis used to t-test sampling of CAR and ROE showed that there is no the diversity of significant financial performance between BSI with Bank Sumut Syariah furthermore in ROA variable and NPL showed there is the diversity of significant financial performance between BSI and Bank Sumut Syariah.

Pengaruh Literasi Keuangan dan Kepemimpinan Entrepreneur Terhadap Keberhasilan Usaha (Studi Kasus Pada UMKM di Desa Pertumbukan Kecamatan Wampu Kabupaten Langkat) Dwi Saraswati; Fahmi Kurniawan; Randi Rian Putra; Ardhansyah Putra Hrp
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i6.6267

Penelitian ini menguji apakah variabel literasi keuangan dan kepemimpinan dapat mempengaruhi terhadap tingkat keberhasilan usaha. Kemudian data yang diperoleh dianalisis dengan menggunakan analisis regresi berganda, uji normalitas data, uji heterokedastisitas, uji parsial (uji-t), uji simultan (uji-F), uji dan uji determinasi. Hasil penelitian menyatakan bahwa variabel literasi keuangandan kepemimpinan berpengaruh signifikan terhadap tingkat keberhasilan usaha para UMKM muda di Desa Pertumbukan Kecamatan Wampu. Pada hasil penelitian menunjukkan bahwa literasi keuangan dan kepemimpinan secara serempak berpengaruh signifikan terhadap keberhasilan usaha dengan nilai F hitung 1026,250 > nilai F tabel 3,24. Uji parsial juga menunjukkan bahwa literasi keuangan dan kepemimpinan masing-masing berpengaruh positif dan signifikan terhadap keberhasilan usaha, dimana nilai t hitung variabel literasi keuangana dalah 2,623 dan t hitung variabel kepemimpinan 45,304 dimana masing-masing lebih besar dari nilai t tabel sebesar 2,02. Nilai Adjusted R Square yang didapat dari hasil pengujian Koefisien Determinan (R2) terhadap keberhasilan usaha sebesar 0,981 menjelaskan bahwa 98,1% keberhasilan usaha mampu dijelaskan oleh literasi keuangan dan kepemimpinan sebagai variabel independen. Sedangkan sisanya 1,9% dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini.

Pengaruh Penerimaan Pajak Daerah Terhadap Pendapatan Asli Daerah Di Provinsi Sumatera Utara Agustina Pratiwi; Ardhansyah Putra Harahap
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): 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.v7i2.8490

This research aims to determine the influence of regional tax revenues on the original regional income of North Sumatra province 2018-2022. This research uses a quantitative approach method with the type of data used in this research using secondary data obtained from target report data and realized income of the North Sumatra provincial government, data analysis used in this research using simple linear regression analysis, the population used in this research namely data on regional tax revenue reports and regional original income in North Sumatra province taken from the last 5 years starting from 2018-2022. The results of this research show that regional taxes have a significant effect on regional original income in North Sumatra province.

PENGEMBANGAN KOMPETENSI MAHASISWA BERDASARKAN LITERASI EKONOMI Hutasuhut, Julianto; Putra Hrp, Ardhansyah; Andriyani Wirananda, Henny
JURNAL ILMU MANAJEMEN DAN KEWIRAUSAHAAN (JIMK) Vol 5 No 1 (2024): Juni
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis, Universitas Muslim Nusantara Al-Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jimk.v5i1.3170

Economic literacy needs to be improved, especially for students who study economics so that they can make rational economic decisions. The purpose of this study was to determine and describe the level of economic literacy of students of the Faculty of Economics and Business, Al-Washliyah Muslim Nusantara University. The research method used is descriptive quantitative with a sample size of 76 people. The research instrument used is a test question of 20 questions. The data analysis technique uses the average calculation of the total answer score.The results of the study, the economic literacy level of Accounting Study Program students is higher than Management Study Program students, namely with a score of 74.29 compared to 73.82. Research findings, the highest average score of economic literacy level of Accounting Study Program students is about Economic Motives and Principles and Economic Actors, while the economic literacy level of Management Study Program students is about Trade, Exchange of Goods and Services. The economic literacy level of Accounting Study Program students with the lowest average score is about the Concept of Cost and Profit Maximization and Market Structure, while the lowest average score of Management Study Program students is about Money and Financial Institutions.In conclusion, the level of economic literacy of students is in the moderate category so that improvement efforts need to be made so that the quality of students' economic literacy can be further improved, especially on indicators whose average score is in the low category.

DETERMINAN STRUKTUR MODAL PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ardhansyah Putra Hrp; Julianto Hutasuhut; M.Dhani Habra
JURNAL ILMU MANAJEMEN DAN KEWIRAUSAHAAN (JIMK) Vol 5 No 1 (2024): Juni
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis, Universitas Muslim Nusantara Al-Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jimk.v5i1.3395

Funding decisions signal to the market about the condition of the company, so managers need to be careful in making decisions about the combination of funding sources called capital structure. The capital structure is a combination of debt and equity that is used to fund a company's activities. The mining sector is one of the industrial sectors that is able to attract investors, both domestic and foreign, to invest in Indonesia. Mining companies are capital-intensive industries, namely industries that are built with large capital and supported by high technology. However, to obtain funds from outside, the company must be careful about the loan so that an optimal capital structure is created. However, there is an inconsistency in the average capital structure and the factors that affect it every year, namely an increase or decrease in the average of several independent variables (profitability, company size, liquidity, and asset structure). Therefore, this research is important to determine the influence of profitability, company size, liquidity, and asset structure on the capital structure of mining companies listed on the Indonesia Stock Exchange (IDX). This study aims to see the influence of profitability, asset structure, liquidity, and company size on capital structure in the mining company sector listed on the Indonesia Stock Exchange for the 2018-2022 period. The population used in this study is 50 mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The data collection method uses purposive sampling using secondary data. The data were analyzed using multiple linear regression analysis techniques. The results of the study show that the profitability and asset structure of the company have no effect on the capital structure. Meanwhile, liquidity and company size affect the capital structure.

Co-Authors , Yunita Sari Rioni Abd. Rasyid Syamsuri Adinta Oktaningrum Pramesty Adrial Falahi Agustina Pratiwi Alistraja Dison Silalahi Alistraja Dison Silalahi Andriyani Wirananda, Henny Apliniari Yuniar Astuti Atika Wardati Hubbi Desyandri Desyandri Dwi Saraswati Fahmi Kurniawan Fitria Wardani Hadian, Arief Ikhah Malikhah Ikhah Malikhah Indra Lesmana Jarungjung Hutagaol Julianto Hutasuhut Khadizah Hairani Lesna Tarida Nasution Lili Fizriah, Henny Andriyani Wirananda M.Anggra Hasibuan M.Dhani Habra Melly Andriana Muhammad Arifin Pasaribu Muhammad Hilman Fikri Muhammad Yasir Nurul Azmi Nurul PUTRI WULANDARI Randi Rian Putra Remi Syahdeni Rizqy Fadhlina Putri Rizqy Sari Mutiara Noor Shita Tiara Siregar, Ina Namora Putri Siti Lam'ah Nasution Solawati Nainggolan Tri Wulandari Welli Yesi Ekawati

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