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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 Journal of Accounting Science 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 Journal of Artificial Intelligence and Digital Business Jurnal Teknologi Pendidikan Mandiri: Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Harapan Bangsa International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Teknologi Pendidikan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akademi Akuntansi Indonesia Padang Jurnal Ekonomi, Manajemen, Akuntansi All Fields of Science Journal Liaison Academia and Sosiety
Zulia Hanum
Universitas Muhammadiyah Sumatera Utara
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Determinants of Budget Absorption with Accountability as a Moderating Variable in the Islamic-Based Government of Southeast Aceh District Gundahara; Eka Nurmalasari; Zulia Hanum
El-Qish: Journal of Islamic Economics Vol. 4 No. 1 (2024): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/elqish.v4i2.9535.2024

Abstract

The aim of this research is to examine and analyze the influence of budget participation and human resource competency on budget absorption moderated by accountability. The approach used in this research is an associative approach. The population in this study was all regional apparatus organizations (OPD) in Southeast Aceh district, totaling 33 OPDs. The sample in this study was taken from 3 people from each regional apparatus organization (OPD), consisting of the head of department or secretary, authorized budget user and head of program sub-division, so that the number of respondents was 99 people. Data collection techniques in this research used documentation studies and questionnaires. The data analysis technique in this research uses a quantitative approach using statistical analysis using Auter Model Analysis, Inner Model Analysis and Hypothesis Testing. Data processing in this research uses the PLS (Partial Least Square) software program. The results of this research prove that budget participation and human resource competency have a significant effect on budget absorption, accountability moderates the influence of budget participation and human resource competency on budget absorption in Southeast Aceh Regency.
Sosialisasi Pengelolaan Blog Sebagai Media Pengetahuan dan Bisnis Pada PKK Desa Tadukan Raga Puspita Saragih, Yenny; Hanum, Zulia; Azhar, Zulfi
Jurnal Pengabdian Harapan Bangsa Vol. 3 No. 2: Mei 2025
Publisher : PT. Bangun Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56854/jphb.v3i2.349

Abstract

Melalui media sosial, website dan blog, influencer dan blogger dapat menciptakan reputasi tentang suatu topik menurut keahlian yang dikuasainya Blog memiliki fungsi yang beragam, diantaranya adalah sebagai catatan harian, media publikasi, dan juga web portal. Blogger Blogspot memiliki kelebihan dibandingkan dengan penyedia layanan blog gratis lainnya. Blog dapat dipublikasikan secara langsung melalui media internet sebagai pemanfaatan blog sebagai media pengetahuan dan bisnis. PKK Desa Tadukan Raga, Kabupaten Deliserdang, kurangnya memanfaatkan penggunaan media dan perangkat yang mengunakan internet untuk media promosi dalam pengetahuan bisnis khususnya media aplikasi blog, yang dapat digunakan sebagai publikasi ke berbagai sumber supaya dapat digunakan secara mudah dan lebih bermanfaat. Pelaksanaan pelatihan PKM ini dilaksanakan secara praktek dengan diskusi dan dapat terlaksana dengan baik dan lancar, dengan mendapatkan hasil persentase nilai keberhasilan 90,50% dari hasil pengujian posttest dari para peserta pelatihan.
Pengaruh Desentralisasi Dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial Dengan Kualitas Sistem Informasi Akuntansi Manajemen Sebagai Variabel Intervening Pada PT. Perkebunan Nusantara IV Medan Sara Wandari; Maya Sari; Zulia Hanum
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

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

Abstract

This research aims to test and analyze the effect of decentralization and environmental uncertainty on managerial performance with the quality of the management accounting information system as an intervening variable at PT. Perkebunan Nusantara IV Medan. Where variables are measured using an ordinal scale. The data collection method was carried out by interviews, with a list of questions (questionnaire). The population and sample of this research were 44 PT managers. Perkebunan Nusantara IV Medan. The types of data used in this research are primary and secondary data by analyzing and testing the inner model and outer model with the help of Structural Equation Model-Partial Least Square (SEM-PLS) data processing software. test findings show that: (1) decentralization has an effect on managerial performance (2) environmental uncertainty has an effect on managerial performance (3) decentralization has an effect on the quality of management accounting information systems (4) environmental uncertainty has an effect on the quality of management accounting information systems (5) system quality management accounting information influences managerial performance (6) the quality of management accounting information systems can mediate the relationship between decentralization and managerial performance (7) the quality of management accounting information systems can mediate the relationship between environmental uncertainty and managerial performance.
Pengaruh Tax Avoidance dan Investment Opportunity Set terhadap Nilai Perusahaan dengan Moderasi Good Corporate Governance pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Hanum, Zulia; Zahra, Balqis Fairuz
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2147

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji dan menganalisis Pengaruh Tax Avoidance dan Investment Opportunity Set terhadap Nilai Perusahaan dengan Moderasi Good Corporate Governance pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah seluruh perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia sedangkan sampel yang memenuhi kriteria penarikan sampel pengamatan yang dilakukan selama lima tahun dan sebanyak sepuluh perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Pendekatan penelitian ini menggunakan penelitian asosiatif. Teknik pengumpulan data dalam penelitian ini menggunakan teknik dokumentasi. dan teknik analisis yang digunakan adalah analisis regresi linear berganda, pengujian hipotesis, koefisien determinasi dan Moderated Regression Analysis. Hasil penelitian menunjukkan secara parsial Tax Avoidance tidak berpengaruh terhadap firm value, Invesment Opportunity Set berpengaruh signifikan terhadap firm value, serta secara tidak langsung Good Corporate Governance tidak mampu memoderasi pengaruh Tax Avoidance Dan Invesment Oppotunity Set terhadap firm value pada perusahaan makanan dan minuman terdaftar di Bursa Efek Indonesia.
Auditor's Proficiency North Sumatera: Unveiling Fraud With Skepticism Zulia Hanum
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.2051

Abstract

Numerous instances of Fraud frequently arise within various companies, often stemming from lapses in the professional ethics of auditors. This research explores fraudulent activities by examining the impact of auditor experience, capabilities, and professional scepticism. The chosen research focus is Public Accounting Firms in North Sumatra, specifically Medan. Employing descriptive statistical analysis with quantitative data, the research utilises the saturated sampling method with a sample of 199 respondents from a population of 25 Public Accounting Firms. Hypothesis testing results reveal a significant correlation between Auditor Experience, Auditor Capability, and Professional Skepticism in detecting Fraud. The findings also indicate that Professional Skepticism significantly influences Auditor Capability in fraud detection. Moreover, the testing results suggest that the relationship between Auditor Experience and Auditor Capability is mediated by Professional Skepticism as an intervening variable, shedding light on the complex dynamics influencing fraudulent behaviour within the auditing profession.
Pengaruh Penerapan E-Billing dan E-Filling Terhadap Kepatuhan Wajib Pajak Dengan Pemahaman Perpajakan Sebagai Variabel Moderating Hanum, Zulia; Muhammad Ikhwan Mulyawan
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2066

Abstract

The general aim of this research is to understand the impact of implementing E-Billing and E-Filing systems on taxpayer compliance, with taxation understanding as a moderating variable, among individual taxpayers. The study involves a sample of 217.725 individuals, with 100 taxpayers selected as participants from the tax object population. The research methodology employed is an Associative approach, focusing on exploring relationships or influences among variables. Data collection is conducted through questionnaires, consisting of written questions presented to respondents to measure their attitudes, opinions, and perceptions regarding social phenomena. Data analysis is including tests for data quality, classical assumption tests, multiple linear regression, and model feasibility tests involving 100 individual taxpayers. The results of this study indicate that the E-Billing system does not have a significant impact on taxpayer compliance, with a significance value of 0.002 < 0.05 and a t-value of 1.159 < 1.984. Conversely, the E-Filing system significantly influences taxpayer compliance, with a significance value of 0.000 < 0.05 and a t-value of 5.316 > 1.984. Collectively, the implementation of the E-Billing and E-Filing systems has a significant impact on taxpayer compliance, with a significance value of 0.000 < 0.05 and an F-value of 20.714 > 3.09. Respondents' perceptions regarding the taxation understanding variable strengthen the relationship between the implementation of the E-Billing and E-Filing systems and taxpayer compliance.
Pengaruh Akuntabilitas, Time Pressure Dan Pemahaman Sistem Informasi terhadap Kualitas Audit dengan Due Professional Care sebagai Variabel Intervening Silvia, Riska; Hanum, Zulia
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2372

Abstract

The study aims to examine and assess how comprehension of accountability, time pressure, and understanding of information systems affect audit quality, with due professional care acting as a mediator. It employs an associative approach, utilizing primary data obtained through distributing questionnaires to 173 auditors employed at a Public Accounting Office in Medan City. Sample determination followed the Slovin formula. Data analysis involved outer model analysis, inner model analysis, and hypothesis testing using Partial Least Squares (PLS) software version 4.1.0.2. The findings are as follows: (1) Accountability doesn't significantly impact Audit Quality; (2) Accountability significantly impacts Due Professional Care; (3) Time Pressure significantly influences Audit Quality; (4) Time Pressure significantly affects Due Professional Care; (5) Understanding Information Systems significantly impacts Audit Quality; (6) Understanding Information Systems significantly affects Due Professional Care; (7) Due Professional Care significantly impacts Audit Quality; (8) Accountability's impact on Audit Quality through Due Professional Care is not significant; (9) Time Pressure's influence on Audit Quality through Due Professional Care is significant; and (10) Understanding Information Systems' effect on Audit Quality through Due Professional Care is significant.
Pengaruh Pemahaman Good Governance, Profesionalisme Terhadap Kinerja Auditor Dengan Time Pressure Sebagai Variabel Intervening Nasution, Nadia; Hanum, Zulia
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2373

Abstract

This research aims to test and analyze the influence of Understanding Good Governance, Professionalism on Auditor Performance with Time Pressure as an intervening variable. In this research, the author uses an associative approach, the data source used is primary data. The data collection technique used was by distributing questionnaires to 173 auditors who worked in a Medan City Public Accounting Office. The sample determination method was using the Slovin formula. The data analysis techniques used in this research are inner model analysis, inner model analysis and hypothesis testing using Partical Least Square (PLS) software version 4.1. The results of this research show that 1) Understanding Good Governance has no significant effect on Auditor Performance, 2) Understanding Good Governance has a significant effect on Time Pressure, 3) Professionalism has a significant effect on Auditor Performance, 4) Professionalism has a significant effect on Time Pressure, 5) Time Pressure has a significant effect on Auditor Performance, 6) Understanding Good Governance has a significant effect on Auditor Performance through Time Pressure, 7) Professionalism has a significant effect on Auditor Performance through Time Pressure.
TAX MANAGEMENT LEARNING MODEL USING E-INVOICE METHOD Saragih, Fitriani; Hanum, Zulia; Saripuddin Hsb, Jasman
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 1 (2022): January
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i1.148

Abstract

To facilitate the preparation of tax reports, namely providing information to the parties in need that will be used to make comparisons, assess the ability of a company, as well as as a guide for decision making. In order to fulfill the above objectives, tax reports must be comparable. These comparisons can be made in two ways, namely horizontally and vertically. Horizontal comparison is a comparison of a company's tax report with other companies for the same period, which in concept can be easily made if the preparation uses an existing software. This study aims to develop a taxation learning model by using the E-Faktur program as teaching material for lecture materials at universities. The specific target to be achieved in this research is to issue teaching materials in the form of tax books compiled with the E-Faktur program. To achieve this goal, this study uses descriptive analysis to identify the problems that exist in taxation learning at universities at the Muhammadiyah University of North Sumatra (UMSU) in Medan City which has been running so far. These problems include not understanding students in using the E-Faktur program which has been issued for a long time, and not being motivated to study the program due to lack of guidance in carrying out the practice. To find the factors that become obstacles in understanding the use of the program. By identifying these factors, Furthermore, a teaching material can be arranged to motivate students to want to enjoy the teaching material and the goal of educating the nation's children can be achieved. This research was conducted on North Sumatra Muhammadiyah University students who took the 6th semester tax management course for the 2018-2019 academic year. The sample in this study was 90 people. Because of the number of questionnaires that were returned only 90. Based on the data on the questionnaire that has been distributed by the researchers to 90 respondents, obtained data regarding the general description of the research respondents. In this study, the number of female respondents was more, namely 68 people or 75.6%, when compared to male respondents, namely as many as 22 people or 24.4%. This shows that on average the respondents at the Muhammadiyah University of North Sumatra are women. This research was conducted on North Sumatra Muhammadiyah University students who took the 6th semester tax management course for the 2018-2019 academic year. The sample in this study was 90 people. Because of the number of questionnaires that were returned only 90. Based on the data on the questionnaire that has been distributed by the researchers to 90 respondents, obtained data regarding the general description of the research respondents. In this study, the number of female respondents was more, namely 68 people or 75.6%, when compared to male respondents, namely as many as 22 people or 24.4%. This shows that on average the respondents at the Muhammadiyah University of North Sumatra are women. This research was conducted on North Sumatra Muhammadiyah University students who took the 6th semester tax management course for the 2018-2019 academic year. The sample in this study was 90 people. Because of the number of questionnaires that were returned only 90. Based on the data on the questionnaire that has been distributed by the researchers to 90 respondents, obtained data regarding the general description of the research respondents. In this study, the number of female respondents was more, namely 68 people or 75.6%, when compared to male respondents, namely as many as 22 people or 24.4%. This shows that on average the respondents at the Muhammadiyah University of North Sumatra are women. Based on the data on the questionnaire that has been distributed by the researcher to 90 respondents, data is obtained regarding the general description of the research respondents. In this study, the number of female respondents was more, namely 68 people or 75.6%, when compared to male respondents, namely as many as 22 people or 24.4%. This shows that on average the respondents at the Muhammadiyah University of North Sumatra are women. Based on the data on the questionnaire that has been distributed by the researcher to 90 respondents, data is obtained regarding the general description of the research respondents. In this study, the number of female respondents was more, namely 68 people or 75.6%, when compared to male respondents, namely as many as 22 people or 24.4%. This shows that on average the respondents at the Muhammadiyah University of North Sumatra are women.
PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA PENGELOLAAN ANGGARAN BADAN PERENCANAAN PEMBANGUNAN PENELITIAN DAN PENGEMBANGAN PROVINSI SUMATERA UTARA DENGAN EFEKTIVITAS SISTEM INFORMASI PEMERINTAH DAERAH SEBAGAI VARIABEL MODERASI Hanifah, Luthfiah; Januri, Januri; Hanum, Zulia
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7534

Abstract

This study aims to analyze the influence of accountability and transparency on budget management performance at the Regional Development Planning, Research, and Development Agency of North Sumatra Province. In particular, the research examines how the effectiveness of the Regional Government Information System functions as a moderating variable that can strengthen the relationship between the independent variables and the dependent variable. To achieve this objective, the study adopts a quantitative associative research design, which is appropriate for identifying causal relationships between variables. The analysis is conducted using moderation regression techniques, allowing the researcher to test both the direct effects of accountability and transparency on budget management performance, as well as the interaction effects when moderated by Regional Government Information System. This methodological approach provides a comprehensive understanding of whether and how digital governance systems enhance the impact of accountability and transparency on improving budgetary outcomes within the public sector. The research findings indicate that accountability has a positive and significant effect on budget management performance. The results of the study show that accountability has a significant and positive effect on budget management performance, which means that an increase in accountability will significantly improve performance. Transparency is also proven to have a significant and positive effect on budget management performance, indicating that the higher the level of transparency, the better the budget management performance. In addition, the moderation test results show that SiPD strengthens the influence of both accountability and transparency on budget management performance.
Co-Authors Anggie Safitri Antoni Antoni Arfan Syahputra, Wan Arfansyah Putra, Wan Aulia, Aziz Bunga Aditi Bunga Aditi Chiquita Elvina Trinanda Dina Arfianti Siregar - Dinna Khairunisyah Nasution Efni Siregar & Vivianti Novita - Eka Nurmala Sari Eka Nurmalasari Fitri Timaro Pohan Gunawan, Shodhik Ade Gundahara Hafni, Roswita Hafsah Hafsah Hafsah Hafsah Hanifah, Luthfiah Hastina Febriaty Hidayatul Aulia, Adinda Irfan, Irfan Iskandar Muda Januri, Januri Jasman Saripuddin Jasman Saripuddin Jasman Saripuddin Jasman Saripuddin Hasibuan Jesica Heriani Manullang Jihan Faradila Julita Julita Julita Julita Kombih, Hasbi Lailan Safina Hasibuan Liani, Nur Sahara Maya Sari Maya Sari Meilinda Ritonga Muhammad Falhan Muhammad Farhan Muhammad Ikhwan Mulyawan Muhyarsyah, Muhyarsyah Nasution, Nadia Nirmadarningsih Hiya Nur Sahara Liani Nurlinda Oktafiana Akmal Ova Novi Irama Perlaban karo-karo 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 Rosita Rosita Rukmini Rukmini Sara Wandari Saragih, Fitriani Saripuddin Hsb, Jasman Seprida Hanum Silvia, Riska Sukma Damayanti Timor Sukma Lesmana Susi Findiowaty Tiansih Sasqia Zaidani Wan Adinda Irva Amelia Wesi Ultari Wesi Ultari Widia Astuty Wulandari, Chairani Yeni Pradila Yenny Puspita Saragih Zahra, Balqis Fairuz Zonifar Anggara Zulfi Azhar Zulfi Azhar Zulfian Azmi