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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Hasil Pengabdian Kepada Masyarakat JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Akuntansi REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Enrichment : Journal of Management Jurnal Darma Agung International Journal Reglement & Society (IJRS) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Proceeding International Seminar of Islamic Studies EXPLORER El-Qish: Journal of Islamic Economics Empowerment: Jurnal Pengabdian Masyarakat FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Jurnal Ekonomika Dan Bisnis Prosiding Seminar Nasional Universitas Serambi Mekkah International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Worksheet : Jurnal Akuntansi Jurnal Teknologi Pendidikan All Fields of Science Journal Liaison Academia and Sosiety Mandiri: Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Harapan Bangsa Jurnal Teknologi Pendidikan Jurnal Ekonomi, Manajemen, Akuntansi
Zulia Hanum
Universitas Muhammadiyah Sumatera Utara
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Analisis Penetapan COGM (Cost Of Goods Manufactured) Dengan ABC (Activity Based Costing) Sebagai Metode Pengukuran Harga Jual Riski Dwi Sahputra; Zulia Hanum
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1261

Abstract

The determination of COGM or the cost of production in a company is very important for making decisions on the selling price of a product. Therefore, the determination of methods that produce appropriate and accurate sources of data and information becomes a consideration in business continuity in the future. The ABC (Activity Based Costing) method is one method that is well known for its accuracy compared to traditional/conventional methods. The object of this research is the ITS Back To Nature Business, which is a business engaged in manufacturing by producing marker ink with three color variants, namely black, blue, and red. This business still applies the traditional system in determining COGM or the cost of production. This study aims to determine the accuracy of the two methods of determining COGM by comparing the traditional/conventional method and the ABC (Activity Based Costing) method in measuring the selling price later. This research is classified as a part of qualitative research that adheres to a descriptive approach by providing a systematic description of COGM (Cost Of Goods Manufactured) or the cost of production through the ABC method. Observations, interviews, and documentation are techniques or methods of collecting data in this study. In the findings of this study, the results obtained where the ABC method applied showed a lower cost of goods compared to the traditional/conventional method with a difference of IDR 726 for black ink products, IDR 646 for blue ink, and IDR 1,035 for red ink. This, of course, greatly affects the company's price competitiveness in the market.
Analisis Pemahaman Pajak Penghasilan Dan Sanksi Pajak Terhadap Pelaksanaan Wajib Pajak Orang Pribadi (WP OP) Pegawai Muhammad Falhan; Hafsah Hafsah; Zulia Hanum
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1266

Abstract

Non-compliance in the implementation of taxes by individual taxpayers for employees will lead to a tax sanction, besides knowledge is also a factor in the non-compliance so that this is a phenomenon in this study. This research generally aims to find out how the understanding of income tax on individual taxpayers (WP OP) employees and how the conditions of understanding and tax sanctions on individual taxpayers (WP OP) employees. The research methodology used is a descriptive qualitative approach with a case study research approach. Descriptive qualitative research is a type of research by analyzing in depth and providing an overview of the research results. The method of data collection was done through interviews with several informants, namely several employees on the object of research. Then analyzed using descriptive analysis method, so as to obtain an overview of the object factually, accurately, and systematically. The result of this research is the understanding of income tax and tax sanctions. mandatory individual (WP OP) employees, namely not understanding income tax. Meanwhile, with tax sanctions, employees only know but do not understand so that many violate sanctions due to lack of knowledge about tax sanctions. The conclusion of this study is the understanding of income tax and tax sanctions. mandatory personal (WP OP) the employee is still minimal. They still do not know that they are individual taxpayers with the category of non-permanent employees and at what rate to pay and how to pay it.
Pengaruh Konservatisme Akuntansi Dan Intensitas Modal Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Zulia Hanum; Rukmini Rukmini; Jasman Saripuddin Hasibuan
Jurnal Riset AKuntansi dan Bisnis Vol 22, No 2 (2022): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/12475

Abstract

This study aims to determine the effect of accounting conservatism and capital intensity on tax avoidance. Tax avoidance is the dependent variable in this study it is measured by the cash effective tax rate (CETR). The independents variables studied in this study are accounting conservatism and capital intensity. The type of research is associative research with a quantitative approach. Population in this study are pharmaceutical companies listed on the exchange Indonesia securities (IDX) year 2014-2019. The sample in the study was obtained using a purposive sampling method, so that we get 8 (eight) samples from 10 (ten) populations. The type of data in this study is secondary data which is tested using the classical assumption test method and hypothesis testing through the SPSS analysis program. The results of this study indicate that accounting conservatism and capital intensity have a simultaneous effect on tax avoidance. Partially accounting conservatism has no significant effect on tax avoidance. But, partially the capital intensity in this study has a significant effect on tax avoidance
Building a Business Model for Micro, Small and Medium Enterprises (MSME) after the Covid-19 Pandemic (Case Study of MSME Fried Onions UMI 4 R Kitchen) Nurlinda Nurlinda; Vivianti Novita; Dina Arfianti Siregar; Zulia Hanum; Nirmadarningsih Hiya
International Journal Reglement & Society (IJRS) Vol 4, No 1 (2023): January -April
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v4i1.297

Abstract

This research provides an overview of Micro, Small and Medium Enterprises (MSMEs) that will build and are starting a business, so they can obtain simple information to design a business model according to the intended market segment.   The purpose of the business planning model canvas is to get information about the best planning for a business if it is applied as an appropriate technology and model in MSMEs.   The long-term goal of this research is to provide literacy to MSMEs on how to develop a business model concept that is that is easy, simple and complete.    This research will also contribute to new and pioneering MSME actors in designing business models before building a business.   This will help MSMEs in mapping each business segment, so that potential risks can be found early on and the solutions needed.   The long-term business model design will serve as a guide and help MSMEs survive crisis such the COVID-19 Pandemic, so that they are not shaken immediately when the crisis comes.  This research is a qualitative research.   Data collection techniques were carried out using a combination of interviews and Group Discussion Forums.  Data analysis used descriptive analysis and BMC matrix.   The results of the study that BMC for fried onion MSMEs UMI 4R Kitchen can be concluded that of the nine BMC elements, there are six elements that must be improved, namely Customer Segment elements, Channel Elements, Value Propositions Elements, Key resources elements, Key partners elements; and cost structure elements.
Pembukuan Sederhana dan Penyusunan Laporan Keuangan UMKM Di Desa Tanjung Morawa-A Isna Ardila; Zulia Hanum; Hafsah Hafsah; Hastina Febriaty
ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Vol. 3 No. 3 (2022): Oktober
Publisher : CERED Indonesia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/jas.v3i3.804

Abstract

Pelatihan pembukuan sederhana dan penyusunan laporan keuangan untuk pelaku UMKM Desa Tanjung Morawa-A merupakan kegiatan pengabdian kepada masyarakat yang diselenggarakan oleh Dosen Fakultas Ekonomi dan Bisnis dan Himpunan Mahasiswa Jurusan Akuntansi Universitas Muhammadiyah Sumatera Utara. Peserta dari pelaksanaan pelatihan penyusunan laporan keuangan UMKM adalah masyarakat yang berdomisili dan memiliki usaha di Desa Tanjung Morawa-A yang berada di Kecamatan Tanjung Morawa-Kabupaten Deli Serdang. Masyarakat atau peserta pelatihan merupakan pelaku usaha kripik pisang dan ubi, pelaku usaha pembuatan es krim, salon, bengkel, usaha dagang, dan kuliner. Pelatihan ini bertujuan untuk memberikan pemahaman dan meningkatkan kemampuan pelaku UMKM dalam mengelola keuangan usaha dengan menyampaikan materi pentingnya pembukuan bagi UMKM, berbagai jenis pencatatan keuangan, format pembukuan sederhana dan penyusunan laporan keuangan. Pelaksanaan pengabdian ini menggunakan metode ceramah, tutorial, dan diskusi. Kegiatan pengabdian berjalan lancar dilihat antusias peserta mengikuti pelatihan sampai selesai. Peserta juga memahami materi yang disampaikan dan berkeinginan untuk menerapkannya dalam aktivitas usaha.
Analysis Of Active Billing Actions In Disclosing Tax Arrears At The Pratama Tax Service Office City Field Wan Adinda Irva Amelia; Zulia Hanum
Proceeding International Seminar of Islamic Studies INSIS 1 (December 2019)
Publisher : Proceeding International Seminar of Islamic Studies

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

Abstract

The purpose of this study was to identify and analyze the act of active billing in the disbursement of tax arrears at KPP Pratama Medan Kota. To find out and analyze the factors that cause the low amount of active tax collection realization is not proportional to the amount of arrears at KPP Pratama Medan City. In this study using a descriptive approach. The type of data collected is quantitative. Sources of data used are primary and secondary data. Data collection techniques using interviews and documentation. The results of this study indicate that the act of active tax collection has not been achieved every year. And with a low collection target amount not proportional to the amount of tax arrears balance, it turns out that the active collection action in disbursing tax arrears has not gone smoothly. Factors causing the low number of active billing realizations are caused by internal factors and external factors.
The Effect of Human Resources Competence and Internal Control System on the Quality of Financial Statements with Organizational Commitment as a Moderating Variable at Three Public Hospitals in Pangkalan Kerinci - Riau Perlaban karo-karo; Irfan Irfan; Zulia Hanum
Enrichment : Journal of Management Vol. 13 No. 1 (2023): April: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i1.1283

Abstract

This study aims to determine the effect of human resource competence and control systems on the quality of financial reports with organizational commitment as a moderating variable. The research method used is quantitative research. The primary data used is data from questionnaires that are measured using a Likert scale. Population in this study were 3 hospitals in Pangkalan Kerinci, Pelalawan Regency, Riau. Determination of the sample was carried out using a purposive sampling method, in order to obtain a sample of 30 respondents. The research data were collected using a questionnaire which was then processed by the F test, t test and MRA test with the help of SPSS (Statistical Program for Social Science) version 22. The results of the study stated that (1) the competence of human resources had on the quality of financial reports, (2) the control system internal has on the quality of financial reports, (3) organizational commitment is unable to moderate the effect of human resource competence on the quality of financial reports, and (4) organizational commitment is unable to moderate the effect of the internal control system on the quality of financial reports.
Pengaruh Etika Profesi dan Independensi Auditor Terhadap Kinerja Auditor dengan Profesionalisme sebagai Variabel Intervening Sukma Damayanti Timor; Zulia Hanum
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1584

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Etika Profesi dan Independensi Auditor Terhadap Kinerja Auditor dengan Profesionalisme sebagai variabel intervening. Dalam Penelitian ini penulis menggunakan pendekatan asosiatif, sumber data yang digunakan adalah data primer. Teknik pengumpulan data yang digunakan adalah dengan menyebarkan angket/kuesioner kepada 173 Auditor yang bekerja di Kantor Akuntan Publik di Kota Medan. Teknik sampling yang dugunakan adalah sampling jenuh. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis outer model, analisis inner model dan pengujian hipotesis dengan menggunakan software Partial Least Square (PLS) versi 3.3. Hasil penelitian ini menunjukkan bahwa 1) Etika Profesi tidak berpengaruh signifikan terhadap Kinerja Auditor, 2) Etika Profesi berpengaruh signifikan terhadap Profesionalisme, 3) Independensi Auditor tidak berpengaruh signifikan terhadap Kinerja Auditor, 4) Independensi Auditor berpengaruh signifikan terhadap Profesionalisme, 5) Profesionalisme berpengaruh signifikan terhadap Kinerja Auditor, 6) Etika Profesi berpengaruh signifikan terhadap Kinerja Auditor melalui Profesionalisme, 7) Independensi Auditor tidak berpengaruh signifikan terhadap Kinerja Auditor melalui Profesionalisme.
Pengaruh Sistem Informasi Akuntansi dan Kinerja Pegawai Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Dinas Tenaga Kerja Kabupaten Mandailing Natal) Rizky Putri Mahfuz; Zulia Hanum
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1626

Abstract

This study aims to examine the effect of accounting information systems and employee performance on the quality of financial reports at the Mandailing Natal District Manpower Office. The method used in this study is an associative approach using primary data in the form of respondents' answers to questionnaires distributed directly to 41 employees of the Mandailing Natal Regency Manpower Office. Then, the data analysis method used is SEM – PLS using SmartPLS 4.0 software. The results of this study explain that the accounting information system has no significant effect on the quality of financial reports, but employee performance has a significant effect on the quality of financial reports at the Mandailing Natal District Manpower Office.
Pemanfaatan Tempurung Kelapa Sebagai Semir Sepatu Untuk Meningkatkan Pendapatan Masyarakat Swadaya Di Kabupaten Deli Serdang Zulia Hanum; Hafsah Hafsah; Jasman Saripuddin
ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Vol. 4 No. 3 (2023): Oktober
Publisher : CERED Indonesia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/jas.v4i3.918

Abstract

Pengabdian masyarakat merupakan wujud gerakan untuk memberikan kontribusi kepada masyarakat dalam meningkatkan pendapatan masyarakat atau memberikan manfaat bagi mereka. Sumber daya alam yang melimpah seharusnya dapat dimanfaatkan oleh masyarakat namun kurangnya antusias masyarakat untuk berperan aktif meningkatkan keterampilan dan memanfaatkan peluang ini menjadi sumber penghasilan, terlebih lagi di desa ini banyak tempurung kelapa yang dapat dimanfaatkan sebagai produk kreatif dan inovatif, contohnya adalah Semir Sepatu. Pembakaran tidak sempurna pada tempurung kelapa menyebabkan senyawa karbon kompleks tidak teroksidasi menjadi karbon dioksida. Peristiwa tersebut disebut sebagai pirolisis. Pada saat pirolisis, energi panas mendorong terjadinya oksidasi sehingga molekul karbon yang komplek terurai sebagian besar menjadi karbon atau arang. Pirolisis untuk pembentukan arang terjadi pada suhu 150~3000C. Pembentukan arang tersebut disebut sebagai pirolisis primer. Banyaknya limbah tempurung kelapa yang tidak terpakai dari hasil pengukuran kelapa yang didapat di kedai. Selain menjadi limbah, tempurung kelapa juga dapat kita manfaatkan sebagai bahan baku semir sepatu yang lebih sehat, produk semir sepatu pada umumnya 80% terdiri dari bahan kimia yang tidak aman terhadap kesehatan manusia, mulai dari gangguan pernapasan dan iritasi kulit ketika tidak sengaja terkena kulit manusia pada pengaplikasian semir sepatu. Dilihat dari banyaknya jumlah kalangan pekerja kantoran yang membutuhkan semir sepatu sebagai salah satu pemenuh kebutuhan dalam berpenampilan, kami melihat adanya peluang besar yang bisa dimanfaatkan sebagai salah satu sumber usaha. Dengan adanya pelaksanaan program ini di Desa perkebunan Ramunia yang berada di kecamatan Pantai Labu, Kabupaten Deli Serdang, Provinsi Sumatera Utara diharapkan mampu memberikan kontribusi kepada masyarakat untuk meningkatkan pendapatan mereka dan juga memberikan ide kreatif serta inovatif
Co-Authors Ade Gunawan Anggie Safitri Antoni Antoni Arfan Syahputra, Wan Arfansyah Putra, Wan Aulia, Aziz Bunga Aditi Dina Arfianti Siregar Eka Nurmala Sari Eka Nurmalasari Gundahara Hafni, Roswita Hafsah Hafsah Hafsah Hafsah Hanifah, Luthfiah Hastina Febriaty Hidayatul Aulia, Adinda Irfan, Irfan Iskandar Muda Isna Ardila Januri, Januri Jasman Saripuddin Jasman Saripuddin Jasman Saripuddin Jasman Saripuddin Hasibuan Jesica Heriani Manullang Jihan Faradila Julita Julita Lailan Safina Hasibuan Liani, Nur Sahara Maya Sari Muhammad Falhan Muhammad Farhan Muhammad Ikhwan Mulyawan Muhyarsyah, Muhyarsyah Nasution, Nadia Nirmadarningsih Hiya Nurlinda Oktafiana Akmal Ova Novi Irama Perlaban karo-karo Pohan, Fitri Timaro Pulungan, Lailan Azizah Puspita Saragih, Yenny RAIESA AMIN Retno Widia Ningsih Rina Bukit Rina Bukit Rini Astuti Riski Dwi Sahputra Rizky Putri Mahfuz Rosita Rosita Rukmini Rukmini Sara Wandari Saragih, Fitriani Saragih, Yenny Puspita Saripuddin Hsb, Jasman Seprida Hanum Silvia, Riska Sukma Damayanti Timor Tiansih Sasqia Zaidani Vivianti Novita Wan Adinda Irva Amelia Wesi Ultari Wesi Ultari Widia Astuty Wulandari, Chairani Yeni Pradila Zahra, Balqis Fairuz Zulfi Azhar