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All Journal Jurnal Mirai Management AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT JURNAL MUTIARA AKUNTANSI International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Maslahah: Jurnal Pengabdian Masyarakat Movere Journal International Journal of Education, Social Studies, And Management (IJESSM) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Bisnis Mahasiswa Al-Buhuts (e-journal) SMBJ: Strategic Management Business Journal International Journal Of Economics Social And Technology Worksheet : Jurnal Akuntansi All Fields of Science Journal Liaison Academia and Sosiety Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Jurnal Sistem Informasi, Akuntansi dan Manajemen Journal of Sharia Business Management Marsipature Hutanabe: Jurnal Pengabdian Kepada Masyarakat STARLA : Jurnal Pengabdian Masyarakat International Journal of Islamic Business Management Jurnal Ilmu Hukum dan Keadilan
Wilda Sri Munawaroh Harahap
Universitas Muslim Nusantara Al-Washliyah
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Analisis Pengaruh Corporate Social Responsbility Terhadap Kinerja Keuangan Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Wilda Sri Munawaroh; Henny Andriyani Wirananda
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 1 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i1.1314

Abstract

Penelitian ini bertujuan untuk memutuskan Pengujian Dampak Corporate Social Responsibility terhadap Eksekusi Moneter pada Organisasi yang Tercatat di Bursa Efek Indonesia. Studi ini menggunakan metodologi spellbinding kuantitatif, dengan harapan dapat memutuskan hubungan antara setidaknya dua faktor. Jumlah penghuni dalam penelitian ini adalah organisasi yang tercatat di Bursa Efek Indonesia tahun 2018-22020, yaitu sebanyak 30 organisasi. Contoh penelitian ini adalah 30 organisasi yang digandakan selama 3 tahun dengan tujuan contoh dalam penelitian ini adalah 90 informasi. Prosedur investigasi yang digunakan adalah pemeriksaan kekambuhan papan informasi. Uji kewajaran dengan menggunakan uji t faktual diarahkan pada beberapa hal untuk menguji pengaruh antara Variabel Dependen dan variabel terikat dengan anggapan bahwa faktor-faktor yang berbeda dipandang tetap. Dilihat dari konsekuensi uji-t yang disajikan pada tabel 4.9 di atas, Corporate Social Responsibility (X) memiliki thitung sebesar 2,566144 dengan tingkat kepentingan 0,0120. Hal ini menunjukkan bahwa thitung lebih menonjol daripada ttabel (2,56144 > 1,662) dengan nilai kepentingan (0,0120 < 0,05). Sehingga dapat disimpulkan bahwa Corporate Social Responsibility (X) berpengaruh signifikan terhadap Eksekusi Moneter (Y). Dilihat dari konsekuensi pengujian koefisien kepastian, diketahui bahwa perubahan R2 faktor bebas dalam tinjauan ini adalah 0,559048 atau 55,9%. Ini menyiratkan bahwa 55,9% dari Eksekusi Moneter (Y) dipengaruhi dan dapat dipahami oleh Variabel Dependen dalam tinjauan ini, khususnya Kewajiban Sosial Perusahaan (X). Sementara 44,1% lainnya dibuat masuk akal oleh berbagai faktor di luar model regresi. Kata Kunci : CSR, Informasi, Bursa Efek Indonesi
THE ROLE OF INTERNAL CONTROL OVER SALES, RECEIVABLES, CASH RECEIPTS, AND CASH DISBURSEMENTS AT PT. INDAKO TRADING CO Henny Andriyani Wirananda; Wan Dian Safina; Wilda Sri Munawaroh Harahap
Strategic Management Business Journal Vol. 2 No. 02 (2022): December, 31 2022
Publisher : UPMI Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55751/smbj.v2i02.52

Abstract

This study aims to determine the role of internal control over sales, accounts receivable, cash receipts, and cash disbursements at PT. Indako Trading Co. The data used in this study is primary data, and the subject is PT. Indako Trading Co. While the object of this research is internal control. Data collection techniques were carried out through observation, interviews, and documentation studies. The overall research results indicate the role of internal control over sales at PT. Indako Trading Co has been running well because there is a separation of duties and authority between employees to minimize errors and fraud that might occur in the company. The role of internal control over receivables and sales at PT. Indako Trading Co is good and separates the parts according to their respective fields. Internal control over cash receipts and disbursements at PT. Indako Trading Co has not been carried out according to proper procedures. This is because employees in the inputting section of cash receipts sometimes often cover deposits from other people due to delays in recording cash. It is feared that fraud can occur regarding cash receipts and disbursements. JEL Classification: M20, M41, O16
Pengaruh Partisipasi Masyarakat Dan Kepemimpinan Transformasional Terhadap Akuntabilitas Pengelolaan Keuangan Dana Desa Pada Desa Kecamatan Pantai Labu Kabupaten Deli Serdang Muhammad Yasir; Wilda Sri Munawaroh
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 1 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i1.1376

Abstract

Penelitian ini bertujuan untuk menguji pengaruh partisipasi masyarakat dan kepemimpinan transformasional terhadap akuntabilitas pengelolaan keuangan dana desa pada desa Kecamatan Pantai Labu Kabupaten Deli Serdang. Penelitian ini merupakan penelitian kuantitatif. Penentuan sampel dengan metode purposive sampling dengan 95 responden di 19 desa di Kecamatan Pantai Labu, Kabupaten Deli Serdang. Teknik pengumpulan data dalam penelitian ini adalah dalam bentuk kuesioner. Analisis yang digunakan adalah regresi linier berganda (multiple linier regression method) dengan menggunakan IBM SPSS (Statistical package for sosial Sciense) versi 25. Hasil penelitian ini menunjukkan bahwa: (1) Partisipasi Masyarakat secara persial dan signifikan tidak berpengaruh terhadap Akuntabilitas Pengelolaan Keuangan Dana Desa. (2) Kepemimpinan Transformasional secara persial dan signifikan berpengaruh terhadap Akuntabilitas Pengelolaan Keuangan Dana Desa. (3) Transparansi secara persial dan signifikan berpengaruh terhadap Akuntabilitas Pengelolaan Keuangan Dana Desa. (4) Partsisipasi Masyarakat, Kepemimpinan Transformasional dan Transparansi secara simultan dan signifikan berpengaruh terhadap Akuntabilitas Pengelolaan Keuangan Dana Desa. Kata Kunci: Akuntabilitas Pengelolaan Keuangan Dana Desa; Partisipasi Masyarakat; Kepemimpinan Transformasional; Transparansi
PENGARUH RETURN SAHAM, VOLUME PERDAGANGAN SAHAM, DAN VOLATILITAS HARGA SAHAM TERHADAP BID ASK SPREAD (Studi Empiris pada Industri Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021) Novita Yuli Lubis; Wilda Sri Munawaroh 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.668 KB) | DOI: 10.32696/jaapi.v3i2.1740

Abstract

This study aims to determine the effect of stock returns, trading volume and stock price volatility on the bid ask spread of mining companies listed on the Indonesia Stock Exchange in 2017-2021. This research is an associative type of research. The sampling technique was carried out using a purposive sampling technique. So that the sample obtained is 8 mining companies listed on the IDX in 2017 - 2021 with a total of 50 observational data for 5 years of observation. The data collection technique used is documentation. The data analysis technique used in this research is linear regression analysis of panel data using eviews. The results of the stock return research show that the results have no effect on the bid ask spread. Trading volume has an effect on the bid ask spread. The results of the research on stock price volatility show that the results have no effect on the bid ask spread. The results of the research on stock returns, trading volume and stock price volatility simultaneously show that there is an effect on the bid ask spread.
The Effect Of Community Participation, Transfotmational Leadership And Internal Control Systems On Accountability Financial Management Of Village Funds In Labu Beach District Village Deli Serdang Wilda Sri Munawaroh Harahap; Henny Andriyani Wirananda
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 1 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i1.1450

Abstract

 This study aims to examine the effect of community participation, transformational leadership and internal control systems on the accountability of village fund financial management in Pantai Labu Village, Deli Serdang Regency. This research is a quantitative research. Data collection was carried out using a questionnaire. Questionnaires were distributed to each village apparatus, namely the village head, village secretary, finance department, BPD, and community leaders. The results of this study indicate that: (1) Community participation has no partial and significant effect on the Accountability of Village Fund Financial Management. (2) Transformational Leadership has a partial and significant effect on the Accountability of Village Fund Financial Management. (3) Transparency partially and significantly affects the Accountability of Village Fund Financial Management. (4) The Internal Control System partially and significantly influences the Accountability of Village Fund Financial Management. (5) Community Participation, Transformational Leadership, Transparency, and Internal Control Systems simultaneously and significantly influence the Accountability of Village Fund Financial Management.
Analisis Transparansi Dan Akuntabilitas Pengelolaan Dana Zakat Yatim Mandiri Medan Mentari Indrianti; Wilda Sri Munawaroh Harahap
Jurnal Mirai Management Vol 8, No 3 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i3.6180

Abstract

This research aims to analyze the management of zakat funds at the Medan Mandiri Orphan Zakat Institution and analyze the form of transparency and accountability of the Medan Mandiri Orphan Zakat Amil Zakat Institution's financial reports for 2017-2019. The research method used is a qualitative method with descriptive analysis using primary and secondary data taken from financial report data as well as interview methods. The results of the research conclude that the Amil Zakat Yatim Mandiri Medan Institution. has a structured and organized management system, involving various divisions and sections in the process of collecting, distributing and disbursing zakat funds, and to improve community welfare, namely through an economic empowerment program for productive zakat management. Transparency and Accountability of LAZ Yatim Mandiri Medan's 2017-2019 financial reports regarding financial reports such as financial position reports, doubtful profit reports and cash flow reports which are prepared periodically.. Kata Kunci: Zakat Accounting, Transparency, Accountability, Management Of Zakat Funds
The Influence of Intellectual Capital (IC) and Islamic Corporate Governance (ICG) on Sharia Banking Performance in Indonesia in 2020-2022 Wulandari, Tri; Sriwardany, Sriwardany; Tiara, Shita; Harahap, Wilda Sri Munawaroh
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 2 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i2.355

Abstract

The point of this inquire about is to decide the impact of intellectual capital and Islamic corporate governance on the execution of Islamic banks in Indonesia. This sharia keeping money company will be recorded on the Indonesian Stock Trade (IDX Syariah) in 2020-2022. The intellectual capital degree was supplanted by the Islamic Bank-Value added intellectual Coefficient (iB-VAIC) and Islamic corporate governance was supplanted by the administration proprietorship degree. This research is quantitative inquire about. The sample was decided employing a purposive sampling strategy, tests were taken from 14 sharia banks between 2020 - 2022, coming about in 42 observations. The data used is secondary data and the data analysis technique used is the multiple linear regression method. This method performs a arrangement of classic assumption tests to check the appropriateness of the information. The data processing used in this research uses multiple linear regression using SPSS version 23. The comes about of this research show that intellectual capital includes a negative and significant impact on the execution of Islamic banks, whereas Islamic governance encompasses a positive and significant influence. affected by the operational execution of sharia banking. Based on the comes about of the simultaneous  test (F test), it appears that all independent variables simultaneously or together influence the dependent variable.
Determinan Kepatuhan UMKM Dalam Membayar Pajak Penghasilan Pada UMKM Kabupaten Deli Serdang Noviani, Sri; Harahap, Wilda Sri Munawaroh
Movere Journal Vol. 6 No. 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v6i1.398

Abstract

Penelitian ini bertujuan untuk mengetahui determinan kepatuhan umkm dalam membayar pajak penghasilan pada umkm kabupaten deli serdang. Penelitian ini lebih menekankan pada suatu proses dalam menyelesaikan masalah dengan peneliti ikut terlibat langsung dalam objek yang diteliti. Data yang dikumpulkan dapat berupa hasil wawancara dengan informan yang diuraikan dalam sebuah pertanyaan, observasi dan studi pustaka. Hasil pengumpulan data tersebut dianalisis dan ditarik kesimpulan. Lokasi yang dilakukan dalam penelitian ini adalah di UMKM Kabupaten Deli Serdang yang menjadi Objek penelitian yang tersebar di daerah, Jl. Karya Utama No.4, Perbarakan, Kec. Lubuk Pakam, Penelitian bertujuan untuk mendeskripsikan pelaksanaan dari awal penelitian sampai selesai pengumpulan data. Analisis data merupakan proses mencari dan menyusun data secara sistematis, data yang diperoleh dari hasil wawancara, catatan lapangan dan bahn-bahan lainnya sehingga dapat mudah di pahami dan temuannya dapat di informasikan kepada orang lain. Rata-rata Tarif PPh yang terlihat pada tabel adalah 6,50%. Namun, perlu diperhatikan bahwa rata-rata tersebut tidak terkait langsung dengan data yang diberikan pada tahun-tahun spesifik dalam tabel. Hal ini membuktikan bahwa semakin tinggi informasi perpajakan yang diberikan dan diterima oleh pelaku UMKM,maka akan semakin tinggi pula tingkat kesadaran akan kepatuhan pajak UMKM.
Pengembangan Layanan Food Delivery Order Online Terhadap Pengambilan Keputusan Pembeli Safina, Wan Dian; Wirananda, Henny Andriyani; Munawaroh, Wilda Sri
Jurnal Mirai Management Vol 9, No 1 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i1.7060

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Layanan Food Delivery Online Terhadap Keputusan Pembelian Di Mawar Bakery Medan Selayang Jenis penelitian yang digunakan dalam penelitian ini yaitu jenis penelitian kuantitatif. Populasi dalam penelitian ini adalah 1.250 pelanggan Mawar Bakery Medan pada bulan maret dan jumlah sampel yang di teliti adalah 92 pelanggan dengan cara menetukan jumlah sampel dengan menggunakan rumus dari teori slovin. Berdasarkan hasil perhitungan tersebut, maka sampel dalam penelitian ini ditetapkan sebanyak 92 responden. Lokasi penelitian dilakukan yaitu di Mawar Bakery & Shop Medan Selayang Jl. Setia Budi No.275-272, Tj. Sari, Kec. Medan Selayang, Kota Medan, Sumatera Utara 20154. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah Wawancara, Kuesioner, Dokumentasi. Teknik analisis data yaitu cara penyusunan sengan penyajian kategori jawaban dalam tabel, gambar atau kecendrungan dari responden disertai analisis awal terhadap berbagai temuan data di lapangan sebagai proses awal dalam pengolahan data. Berdasarkan hasil penelitian pengaruh dari setiap variabel secara simultan dapat dilihat bahwa nilai Fhitung (181.882) > Ftabel (3.10) dengan taraf signifikan sebesar 0,000 > 0,05. Maka hal ini menunjukkan bahwa H3 diterima citra merek dan layanan food delivery berpengaruh signifikan terhadap keputusan pembelian di mawar bakery medan selayang. Kata Kunci : Citra Merk , Layanan, Keputusan Pembelian
Analisis Interpretasi Pajak Dan Implikasinya Menurut Perspektif Wajib Pajak Orang Pribadi di Fakultas Ekonomi Dan Bisnis Universitas Muslim Nusantara Al-Washliyah Medan Jayusman, Sri Fitria; Munawaroh; Dewi, Ratna Sari; Hidayat, Toni; Siregar, Horia; Munawaroh, Wilda Sri
JURNAL MUTIARA AKUNTANSI Vol. 9 No. 1 (2024): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v9i1.4993

Abstract

This study seeks to ascertain the perception of Individual Taxpayers on the interpretation of Income Tax, as well as the extent of understanding among Taxpayers at the Faculty of Economics and Business, Al-Washliyah Muslim University, Medan. This study employs descriptive qualitative methodologies, specifically case studies, to gain a comprehensive and in-depth understanding of a specific case. The researcher aims to investigate how Individual Taxpayers at the Faculty of Economics and Business, Al-Washliyah Muslim University Medan interpret taxes and the resulting implications. This research was conducted in the Faculty of Economics and Business, Al-Washliyah Muslim Nusantara University, located in Medan. The number of informants to be interviewed in this research cannot be determined as the sample collection employs a judgment procedure. The data collection methods employed in this research encompass a preliminary survey, a literature review, and field data collection. Qualitative data analysis is conducted through an interactive process that involves data reduction, data presentation, and generating conclusions. The findings of this study indicate that Individual Taxpayers in the Faculty of Economics and Business, Al-Washliyah Muslim Nusantara University, Medan possess a favorable understanding of their responsibility to fulfill their income tax obligations. The comprehension of income tax imposition among individual taxpayers is generally satisfactory, yet there are also persons who express dissent when a portion of their assets is allocated towards tax” payment.
Co-Authors Abdul Malik Adelia, Anisa Putri Afni Amelia Clarayati Octavia Manalu Desy Astrid Anindya Emelia Rahmadany P.G Fatya, Jihan Fifi Hayrani Siregar Gami, Emelia Rahmadany Putri Halimah Nasution Harahap, M. Guffar harahap, nur'ain Harahap, Rasyid Yudha Hasibuan, Melisa Zuriani Hidayat, Toni Indra Fauzi Jayusman, Sri Fitria Mauliza, Sri Mentari Indrianti Muhammad Habibie Muhammad Yasir Munawaroh Munawaroh Munawaroh Nasution, Sri Wanti Noviani, Sri Novita Yuli Lubis Ova Novi Irama Ovami, Debbi Chyntia Panggabean, Amanda Putri Balqis Putri Gami, Emelia Rahmadany Ratna Sari Dewi Reza Hanafi Lubis Rizqy Fadhlina Putri Safina, Wan Dian Sari, Prista Purnama Sartika, Wanda Ayu Sembiring, Salmia Shita Tiara Siregar, Horia Siti Aisyah Sri Fitria Jayusman Sriwardany Taufiq Risal Tri Wulandari Wati, Suri Ambar Wibowo, M. Rizaldy Wirananda, Henny Andriyani Zuriani Hasibuan, Melisa