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All Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Akuntansi JURNAL ILMIAH MAKSITEK Jurnal Syntax Transformation Jurnal Ilmiah MADIYA: Masyarakat Mandiri Berkarya Jurnal Tiyasadarma: Jurnal Pengabdian Kepada Masyarakat Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian International Journal of Economics, Management and Accounting
Cahyoginarti, Cahyoginarti
PRODI AKUNTANSI POLITEKNIK NEGERI MEDAN
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PENGARUH PENGETAHUAN PRODUK DAN KEPERCAYAAN TERHADAP MINAT MASYARAKAT MENGGUNAKAN ULANG APLIKASI OVO (STUDI PADA MASYARAKAT KECAMATAN KISARAN BARAT) MARDELIA DESFRIDA; BENHUR PAKPAHAN; MUHAMMAD ZUARDI; CAHYOGINARTI CAHYOGINARTI; SUDARSONO SUDARSONO
JURNAL ILMIAH MAKSITEK Vol 8 No 1 (2023): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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

Abstract

This study aims to determine the effect of product knowledge and trust on public interest in reusing the OVO application. This research is an associative study and the type of data used is quantitative data. The data used are primary and secondary data. The data analysis method used is descriptive analysis and multiple linear regression. The population in this study were the people of Kisaran Barat District, whose number was unknown and the sample of this study was 96 people. The results of this study indicate that the effect of product knowledge and trust simultaneously has a significant effect on public interest in reusing the OVO application. Partially, the influence of product knowledge has a positive and significant effect on public interest in reusing the OVO application, trust has a positive and significant effect on public interest in reusing the OVO application.
The Role of Organizational Structure in Project Management Cut Nizma; Rehulina Bangun; Benhur Benhur; Cahyoginarti Cahyoginarti; Muhammad Zuardi
Jurnal Syntax Transformation Vol 5 No 3 (2024): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v5i2.928

Abstract

Organizational structure has a significant impact on the effectiveness and efficiency of project implementation, as well as the management of the resources involved. By exploring various project management theories and organizational structure concepts, this research aims to investigate how the selection and implementation of an organizational structure can influence project performance. This research uses literature analysis and case study methods to identify key factors that influence the role of organizational structure in project management. The findings show that an appropriate organizational structure can improve coordination, communication, and decision-making in project teams. Conversely, a mismatch between organizational structure and project needs can hinder progress and create obstacles that are difficult to overcome. The results of this research provide valuable insights for project management stakeholders, including project leaders, senior managers, and project team members. By understanding the critical role of organizational structure, practitioners can make more informed and strategic decisions when designing and implementing their projects. Managerial implications and recommendations for further research are also discussed to deep understanding of the relationship between organizational structure and project management.
Transfer Pricing and Tax Planning Analysis of the Effectiveness of the Gross-Up Method and Its Implications for Equity of Income Distribution Cahyoginarti Cahyoginarti; Rehulina Bangun; Benhur Pakpahan; Sabarita Tarigan
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i2.621

Abstract

Economic globalization has increased the complexity of cross-border transactions, particularly in transfer pricing practices, which are often used by multinational companies to shift profits to lower-tax jurisdictions. While this strategy can legally reduce tax burdens, aggressive transfer pricing often leads to income distribution inequalities and reduced government tax revenues. On the other hand, tax planning using the Gross-Up method in Article 21 Income Tax has emerged as a more transparent alternative strategy that enhances employee welfare through company-covered tax incentives. This study analyzes the effectiveness of the Gross-Up method in managing tax obligations and its impact on economic fairness compared to transfer pricing practices. Using a qualitative approach based on case studies of companies in Indonesia, the study finds that implementing the Gross-Up method can improve tax compliance and employee loyalty, whereas uncontrolled transfer pricing poses a risk of reducing government tax revenues. Therefore, stricter and more transparent tax regulations are needed to mitigate the misuse of transfer pricing and encourage the adoption of fairer tax planning strategies.
The Effect of Green Accounting and Green Intellectual Capital on Profitability Meily Surianti; Michelle Theresa Hutagalung; Selfi Afriani Gultom; Anriza Witi Nasution; Cahyoginarti
Jurnal Akuntansi Vol. 29 No. 2 (2025): May 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i2.2841

Abstract

Profitability is the target of this research, which intends to investigate the role of green accounting, green human capital, green structural capital, and green relational capital. Secondary sources, including a 2021to2022 annual report, a sustainability report, and a PROPER rating, provided the data for this study. A total of 31 firms were gathered as study samples via purposive sampling. The tests were conducted using Smart-PLS software and multivariate statistical analysis using the SEM-PLS technique. According to this study's findings, all four types of green capital, green accounting, green human capital, green structural capital, and green relational capital, had no impact on profitability.
PKM Pengelolaan Koperasi Sekolah Melalui Sistem Berbasis Syariah Di Yayasan An-Nahlu Kecamatan Kisaran Timur Kabupaten Asahan Sumatera Utara Muhammad Zuardi; Kholil , Ahmad; Supaino; Cahyoginarti; Sudarsono
Jurnal Tiyasadarma Vol. 3 No. 1 (2025): Juli 2025 | Jurnal Tiyasadarma
Publisher : LPPM ITEBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62375/jta.v3i1.688

Abstract

The foundation is currently supporting the establishment of a cooperative within the school, which could help provide snacks for teachers and the surrounding community. However, it feels necessary to increase knowledge about Sharia principles, given that the foundation is an Islamic educational institution. The community in this institution needs to be given an understanding about managing the potential of business units and developing an entrepreneurial spirit so that in the future they can manage it well. This activity began with a preparatory phase that included a site review at the An-Nahlu Foundation in Kisaran Timur, Asahan, North Sumatra, a field study for problem analysis and solutions, and proposal preparation and permit administration. After the preparations were completed, the implementation activities were carried out at the An-Nahlu Foundation with 20 participants, including educators, education staff, and foundation administrators. The materials provided included an explanation of sharia-based cooperatives, sharia contracts, and motivations for developing cooperatives as a vehicle for collecting and distributing funds for teachers. From the training with the aim of making community groups aware and motivated about the importance of cooperatives and from the activities that have been carried out, it is known that 70% of participants really understand this, so they have a strong desire to establish a cooperative forum, in its implementation this cooperative awareness really wants to be followed up by providing assistance in making cooperative permits by starting with the desire to register participants who want to become founders of the cooperative, the output measure of this activity is with an indicator that 70% of training participants understand well about the importance of cooperatives that can be achieved well.
Peningkatan Usaha Minuman Jahe Sehat Melalui Rekayasa Mesin Pemeras Jahe dan Pelatihan Manajemen Usaha Mikro Sebayang, Rihat; Manik, M. Rikwan E.S.; Cahyoginarti, Cahyoginarti; Siregar, Dina Arfianti
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 (693.829 KB) | DOI: 10.51510/madiya.v2i2.670

Abstract

Artikel ini adalah tentang peningkatan Usaha Minuman Jahe Sehat di Desa Keramat Gajah Kecamatan Galang Kabupaten Deli Serdang. Sebelumnya tim pengabdian telah mengadakan survei dan wawancara ke lokasi mitra untuk memperoleh data-data dan informasi terkait permasalahan yang dialami mitra. Terdapat beberapa permasalahan yang dihadapi oleh mitra yaitu kuantitas dan kualitas produksi minuman jahe sehat yang masih rendah dan perlu ditingkatkan, belum memiliki kemampuan dalam menghitung besarnya harga pokok penjualan dan keuntungan yang diperoleh dan belum memiliki kamampuan pemasaran online. Adapun solusi yang diberikan oleh tim pengabdian kepada masyarakat adalah pemberian mesin pencincang dan pemeras jahe untuk menambah kuantitas dan kualitas produksi, diberikan pelatihan cara perhitungan harga pokok penjualan dan keuntungan yang diperoleh melalui penggunaan software akuntansi UKM dari aplikasi android, serta diberikan pelatihan manajemen pemasaran online dan product knowledge. The title of this activity is the business Increasing of Healthy Ginger Drink in the Keramat Gajah Village, Galang District, Deli Serdang Regency. Previously, the team had conducted surveys and interviews at partner locations to obtain data and information related to the problems experienced by partners. There are several problems faced by partners, namely the quantity and quality of production of healthy ginger drinks which are still low and need to be improved, do not have the ability to calculate the cost of goods sold and the profits earned, and do not have online marketing capabilities. The solution provided by the team namely the provision of ginger chopping and squeezing machines to increase the quantity and quality of product, the partner is given training on how to calculate the cost of goods sold and the profits obtained through the use of SME accounting software from the android application, and partner is given online marketing management training and product knowledge.
PENGARUH KEPERCAYAAN, MANFAAT, DAN KEMUDAHAN TERHADAP MINAT PENGGUNAAN E-MONEY DANA PADA KARYAWAN DI PT. DUO NADENGGAN LESTARI MEDAN Harahap, Adhi Surya; Ginting, Hartono; Ginting, Jasa; Cahyoginarti, Cahyoginarti; Desfrida, Mardelia
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.35820

Abstract

Penelitian ini berjudul “Pengaruh Kepercayaan, Manfaat, dan Kemudahan Terhadap Minat Penggunaan E-Money Dana Pada Karyawan PT Duo Nadenggan Lestari Medan. Penelitian ini bertujuan untuk melihat adakah pengaruh dari kepercayaan, manfaat, dan kemudahan pada mahaiswa program studi keuangan dan perbankan yang menggunakan aplikasi Dana. Teknik analisis data yang digunakan dalam penelitian ini adalah kuantitatif dengan metode regresi liner berganda. Populasi dalam penelitian ini adalah karaywan yang menggunakan Aplikasi Dana pada PT Duo Nadenggan Lestari Medan.Variabel bebas dari penelitian ini adalah Kepercayaan, Manfaat, dan Kemudahan. Dan variabel terikat pada penelitian ini adalah Minat Penggunaan. Pengumpulan data dilakukan dengan menyebar kuesioner kepada karyawan PT Duo Nadenggan Lestari Medan. dengan metode simple random sampling.
Penerapan Pembukuan UMKM Berbasis Template Excel Untuk Meningkatkan Akuntabilitas Keuangan Usaha Keripik Permata di Kabupaten Asahan Cahyoginarti Cahyoginarti; Darmawati Darmawati; Ratna Ratna; Adhi Surya Harahap; Riswanto Riswanto
Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Vol. 2 No. 4 (2025): Oktober: Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/transformasi.v2i4.2341

Abstract

This community service program aims to improve the accountability and financial management capabilities of small businesses through the implementation of simple bookkeeping based on Excel templates at the Permata Chips MSME in Sentang Village, Asahan Regency. The main problems faced by partners were the lack of a transaction recording system, the mixing of business and personal finances, and the lack of financial reports that could be used to evaluate business performance. Through counseling, training, and technical assistance, this program succeeded in improving partners' financial literacy in preparing Excel-based Daily Cash Books, Profit and Loss Reports, Cash Flow Reports, and Balance Sheets. The results of the activity showed significant changes, where partners were able to record transactions systematically, document transaction evidence, and separate personal and business finances. The implementation of this bookkeeping became the basis for business decision-making and opened up opportunities for access to capital. Thus, this program contributed to improving small business accountability and is expected to be replicated in other MSMEs.
Co-Authors ADHI SURYA HARAHAP Anriza Witi Nasution Benhur Benhur Benhur Pakpahan - Cut Nizma Darmawati Darmawati Desfrida, Mardelia Dina Arfianti Siregar - Ginting, Jasa Gultom, Selfi Afriani Hartono Ginting Kholil , Ahmad Manik, M. Rikwan E.S. Meily Surianti Michelle Theresa Hutagalung Muhammad Zuardi Muhammad Zuardi Muhammad Zuardi Ratna Ratna Rehulina Bangun Riswanto Riswanto Riswanto Riswanto SABARITA TARIGAN Sebayang Rihat Sudarsono SUDARSONO SUDARSONO Supaino