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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 All Fields of Science Journal Liaison Academia and Sosiety Mandiri: Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Harapan Bangsa Jurnal Teknologi Pendidikan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomi, Manajemen, Akuntansi
Zulia Hanum
Universitas Muhammadiyah Sumatera Utara
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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.
The Whistleblowing and Its Influence on Audit Planning, Procedures, and Quality Hanum, Zulia; Elvina Trinanda, Chiquita
Journal of Accounting Science Vol. 10 No. 1 (2026): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i1.2017

Abstract

General Background: Audit planning and audit procedures have a positive and significant impact on audit quality in public accounting firms in Medan, supported by effective violation reporting mechanisms. Specific Background: The implementation of accrual-based accounting in Indonesia based on Government Regulation No. 71 of 2010 aims to improve the quality of financial reporting, but compliance challenges remain persistent in the public sector. Knowledge Gap: Empirical studies on factors affecting audit quality in Indonesia are still limited, especially comprehensive quantitative research using advanced statistical methods. Objective: To analyse the influence of audit planning and audit procedures on audit quality and the moderating role of violation reporting. Method: This study uses an associative quantitative approach with questionnaire data from auditors, analysed through SEM-PLS. Results: Audit planning and audit procedures significantly influence audit quality, while violation reporting strengthens this relationship. Novelty: This study integrates violation reporting as a moderating variable in analysing the impact of audit planning and audit procedures on audit quality using SEM-PLS. Implications: Strengthening audit planning, ensuring compliance with audit procedures, and implementing an effective violation reporting system are essential for improving audit quality, transparency, and reliability.
Implementasi Metode Analytical Hierarchy Process pada Pemilihan Pemberian Kredit Nasabah Zulfi Azhar; Zulia Hanum; Yenny Puspita Saragih; Antoni Antoni
REMIK: Riset dan E-Jurnal Manajemen Informatika Komputer Vol. 9 No. 1 (2025): Volume 9 Nomor 1 Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/remik.v9i1.14244

Abstract

Untuk proses dalam memberikan pelayanan kepada nasabah dan khususnya kepada penentuan kelayakan pemberian kredit kepada nasabah masih menggunakan proses manual yang biasa. Proses tersebut akan memerlukan waktu dan ketelitian tim panitia penyeleksi untuk menilai berbagai faktor kelayakan, pendapatan, jarak, pekerjaan, jaminan, rekening tabungan dan tanggungan dan lain-lain sesuai dengan data nasabah. Untuk mengatasi permasalahan ini maka PT. Bank Muamalat Kisaran memerlukan suatu sistem dengan menggunakan Sistem Pendukung Keputusan dalam menangani masalah pengambilan keputusan yang kompleks dengan mempertimbangkan berbagai kriteria yang diperlukan dalam penentuan kelayakan pemberian kredit kepada nasabah. Metode SPK pada penelitian ini menggunakan metode Analytical Hierarchy Process (AHP), dapat melakukan kriteria majemuk secara detail dengan suatu kerangka berfikir dan perhitungan suatu kriteria bobot yang komprehensif. Hasil Penelitian diperoleh bahwa kriteria peringkat prioritas secara urutan yang tertinggi adalah : Penghasilan (Kr2) dan untuk alternatif adalah Winarni (Alt1), Kata Kunci: Analytical Hierarchy Process, nasabah bank, pemberian kredit, spk
Implementasi Metode Analytical Hierarchy Process dalam Pemberian Bonus Karyawan Hotel Zulfi Azhar; Zulfian Azmi; Zulia Hanum
REMIK: Riset dan E-Jurnal Manajemen Informatika Komputer Vol. 9 No. 3 (2025): Volume 9 Nomor 3 Agustus 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/remik.v9i3.14875

Abstract

Hotel Tareso di daerah Kabupaten Batubara mempunyai berbagai aneka fasilitas seperti akses internet, pelayanan 24 jam dengan restoran yang menyajikan berbagai jenis makanan dan sangat cocok bagi pelanggan yang ingin menginap perjalanan dinas maupun bisnis. Permasalahan yang terjadi pada Hotel Tareso ini adalah tentang permasalahan karyawan, dimana  pemberian bonus kepada karyawan, yang tidak tepat sasaran, tidak sesuai ketentuan, dan belum adanya transparansi penilaian. Sehingga memungkinkan penilaian selama ini bersifat subjektif dan pembagian bonus tidak sesuai dengan kenyataan yang ada. Sehingga perlu dilakukan menggunakan suatu sistem yang bisa membantu proses seleksi karyawan calon penerima bonus di Hotel Tareso. Penelitian ini menggunakan Metode Analytical Hierarchy Process (AHP), dimana sistem pendukung keputusan ini akan memberikan rekomendasi untuk menghasilkan solusi keputusan dalam membantu proses seleksi karyawan calon penerima bonus di Hotel Tareso. Hasil Penelitian yang diperoleh bahwa kriteria yang mendapat peringkat prioritas secara urutan yang tertinggi adalah : Loyalitas (C4), Absensi (C1), Masa kerja (C5), Tanggung jawab (C3) dan Kerjasama (C2) dan untuk alternatif prioritas tertinggi adalah : Udin (A1) dengan nilai  43,9 %.  Kata Kunci: Analytical Hierarchy Process, bonus, hotel Tareso, karyawan, spk
Pengaruh Pengetahuan Dewan tentang Anggaran dan Latar Belakang Politik terhadap Pengawasan Keuangan Daerah dengan Transparansi Kebijakan Publik sebagai Variabel Moderasi pada DPRK Kabupaten Aceh Tenggara Kombih, Hasbi; Sari, Eka Nurmala; Hanum, Zulia
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7021

Abstract

Pengawasan keuangan daerah sangat penting untuk memastikan bahwa dana publik dikelola secara bertanggung jawab. Tanpa pengawasan yang baik, potensi penyimpangan akan semakin besar dan berdampak pada kesejahteraan masyarakat. Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh pengetahuan dewan tentang anggaran dan latar belakang politik terhadap pengawasan keuangan daerah dimoderasi transparansi. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan asosiatif. Populasi dalam penelitian ini adalah seluruh seluruh anggota Dewan Perwakilan Rakyat Kabupaten (DPRK) yang berjumlah 30 (tiga puluh) orang dan 1 orang staf ahli setiap anggota Dewan Perwakilan Rakyat Kabupaten. Sampel dalam penelitian ini di ambil 2 orang disetiap anggota dewan terdirdiri dari anggota dewan dan staf ahli dewan sehingga diperoleh jumlah responden sebanyak 60 orang. Teknik pengumpulan data dalam penelitian ini menggunakan studi dokumentasi, dan angket. Teknik analisis data dalam penelitian ini menggunakan pendekatan kuantitatif menggunakan analisis statistik  dengan menggunkana uji Analisis Auter Model, Analisis Inner Model, dan Uji Hipotesis. Pengolahan data dalam penelitian ini menggunakan program software PLS (Partial Least Square). Hasil penelitian ini membuktikan pengetahuan dewan tentang anggaran berpengaruh signifikan terhadap pengawasan keuangan daerah, latar belakang politik berpengaruh signifikan terhadap pengawasan keuangan daerah, transparansi memoderasi pengaruh pengetahuan dewan tentang anggaran terhadap pengawasan keuangan daerah, transparansi memoderasi pengaruh latar belakang politik terhadap pengawasan keuangan daerah pada Kabupaten Aceh Tenggara.
Evaluasi Penerapan Pmk 59 Tahun 2022 Terhadap Pengawasan Wajib Pajak Instansi Pemerintah Oleh Kpp Pratama Lubuk Pakam Pohan, Fitri Timaro; Hanum, Zulia; Sari, Eka Nurmala
SEIKO : Journal of Management & Business Vol 9, No 1
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v9i1.10252

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengevaluasi penerapan peraturan Menteri Keuangan PMK 59/PMK.03/2022 pada proses penyetoran Pajak Pertambahan Nilai oleh Bendahara Instansi Pemerintah dan melakukan evaluasi atas penerapan peraturan tersebut pada KPP Pratama Lubuk Pakam serta menjelaskan kegiatan Pengawasan Bendahara Instansi Pemerintah sebelum dan sesudah penerapan peraturan Menteri Keuangan PMK 59/PMK.03/2022. Evaluasi dinilai menggunakan kriteria Evaluasi Kebijakan yang telah dikeluarkan OECD pada Tahun 2021. Penelitian ini menggunakan metode evaluasi retrospektif dengan menggunakan pendekatan penelitian kualitatif. Pada penelitian ini, data dan fenomena akan dikumpulkan melalui informan lalu dianalisis menggunakan triangulasi sumber data yaitu data sekunder dari studi literatur dan data primer dari hasil wawancara terhadap informan yang terlibat langsung dengan kegiatan pengawasan wajib pajak instansi pemerintah pada KPP Pratama Lubuk Pakam. Hasil penelitian menunjukkan bahwa penerapan peraturan Menteri Keuangan PMK 59/PMK.03/2022 pada KPP Pratama Lubuk Pakam sudah dilakukan sepenuhnya meskipun mengalami kendala pada proses pengumpulan data belanja wajib pajak instansi akibat dari minimnya jumlah pelaporan SPT Masa Unifikasi untuk pelaporan PPN. Hasil evaluasi penerapan peraturan Menteri Keuangan PMK 59/PMK.03/2022 menunjukkan peningkatan yang signifikan pada penerimaan pajak dari sektor bendahara instansi pemerintah dan terdapat kendala yang menjadi tantangan bagi Account Representative dalam menjalankan tugas pengawasan wajib pajak instansi pemerintah. Kata Kunci: pengawasan wajib pajak instansi pemerintah; evaluasi kebijakan; kriteria OECD
Pengaruh Sistem Pengendalian Intern Pemerintah dan Whistleblowing System Terhadap Pencegahan Fraud Dengan Moralitas Individu Sebagai Variabel Moderasi Pada Dinas Sosial Provinsi Sumatera Utara Susi Findiowaty; Eka Nurmala Sari; Zulia Hanum
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i1.10286

Abstract

This study was conducted to examine and analyze the effect of the government internal control system and whistleblowing on fraud prevention, with individual morality as a moderating variable. The study used an associative research approach. The data collection technique used was questionnaire distribution. The sampling technique used a quota sampling technique with 45 respondents. Path analysis using SEM PLS version 4 was used. Based on the results, it was concluded that the government internal control system has a positive effect on fraud prevention. This indicates that a better government internal control system will improve fraud prevention among employees at the Social Services of North Sumatra Province. The whistleblowing system has a positive effect on fraud prevention. This indicates that a better whistleblowing system will increase fraud prevention among employees at the North Sumatra Provincial Social Service. Individual morality moderates the effect of the government's internal control system on fraud prevention. This means that a better government internal control system, combined with individual morality, will increase fraud prevention among employees at the North Sumatra Provincial Social Service. Individual morality moderates the effect of the whistleblowing system on fraud prevention. This means that a better whistleblowing system, combined with individual morality, will increase fraud prevention among employees at the North Sumatra Provincial Social Service.
Analysis of Company Performance and Its Influence Through Balanced Scorecard Using Intervening Variables of Work Climate in Medan City and Surrounding Areas Rosita Rosita; Zulia Hanum; Julita Julita; Bunga Aditi; Ade Gunawan
Jurnal Manajemen Industri dan Logistik Vol. 7 No. 1 (2023): 14 original research articles were authored/co-authored by 41 authors from 1 co
Publisher : Politeknik APP Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30988/jmil.v7i1.1177

Abstract

The purpose of the study was to measure the performance of  companies in the city of Medan and its surroundings with the implementation of the Balanced Scorecard (BSC) in order to increase competition through the intervening variable of the work climate that distinguishes each company. The research design is policy research using quantitative analysis techniques using the Lisrel application SEM, with a sample of 100. The calculation results of SEM analysis the work climate variable has an influence on company performance of 80.16%, while other variables that are not examined but also affect the lecturer's research performance are indicated by a value of 20%. The results showed that the measurement of company performance with BSC through its four perspectives, namely the Financial Perspective, Customers, Internal Business and Learning and Growth as well as through the intervening variable Organizational Climate, the results of which have a direct or indirect effect on the Company's performance.
Co-Authors Ade Gunawan Anggie Safitri Antoni Antoni Arfan Syahputra, Wan Arfansyah Putra, Wan Aulia, Aziz Bunga Aditi Bunga Aditi Dina Arfianti Siregar - Efni Siregar & Vivianti Novita - Eka Nurmala Sari Eka Nurmalasari Elvina Trinanda, Chiquita 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 Julita Julita Kombih, Hasbi 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 Rosita Rosita Rukmini Rukmini Sara Wandari Saragih, Fitriani Saripuddin Hsb, Jasman Seprida Hanum Silvia, Riska Sukma Damayanti Timor 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 Zulfi Azhar Zulfi Azhar Zulfian Azmi