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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 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
Religion Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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The Analysis of The Impact of Responsibility Accounting on Production Cost Control Wirananda, Henny Andriyani; Harahap, Wilda Sri Munawaroh
International Journal Of Economics Social And Technology (IJEST) Vol. 3 No. 4 (2024): December 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v3i4.128

Abstract

This study was written to determine the effect of responsibility accounting on controlling production costs at PT. Medan Grand Mopoli. The research method used in this research is descriptive qualitative. As for the subject of this research was conducted at PT. Mopoli. The object of this research is the production cost report of PT. Grand Mopoli. Data collection techniques in this study were using observation techniques, documentation techniques and interview techniques. In this case the research uses descriptive analysis techniques. The results of the study show that responsible accounting has not been implemented properly because it is seen from the cost of technology and every year it experiences losses (unfavorable) or the realization is higher than the budget
Pengaruh Kompetensi Fiskus, Kualitas Pelayanan dan E-System Perpajakan terhadap Kepuasan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Medan Timur Anindya, Desy Astrid; Aisyah, Siti; Nasution, Sri Wanti; Habibie, Muhammad; Risal, Taufiq; Munawaroh, Wilda Sri; Panggabean, Amanda
Jurnal Bisnis Mahasiswa Vol 5 No 3 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.615

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Kompetensi Fiskus, Kualitas Pelayanan, dan e-system Perpajakan terhadap Kepuasan Wajib Pajak di Kantor Pelayanan Pajak Pratama Medan Timur. Penelitian ini menggunakan pendekatan eksplanatori dengan metode survei. Populasi penelitian adalah seluruh wajib pajak terdaftar tahun 2023 sebanyak 167.754, dengan sampel sebanyak 100 responden yang diambil melalui teknik sampling insidental. Data dianalisis menggunakan regresi linear berganda dengan persamaan Y = 2,367 + 0,115X1 + 0,207X2 + 0,141X3. Hasil penelitian menunjukkan bahwa ketiga variabel independen secara parsial dan simultan berpengaruh signifikan terhadap Kepuasan Wajib Pajak. Nilai koefisien determinasi (R Square) sebesar 0,260 mengindikasikan bahwa 26% variasi dalam Kepuasan Wajib Pajak dapat dijelaskan oleh Kompetensi Fiskus, Kualitas Pelayanan, dan e-system Perpajakan, sedangkan sisanya sebesar 74% dipengaruhi oleh variabel lain yang tidak diteliti dalam studi ini.
ANALISIS PEMANFAATAN E-COMMERCE PADA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) FASHION DI KOTA MEDAN Harahap, Wilda Sri Munawaroh; Jayusman, Sri Fitria; Putri, Rizqy Fadhlina
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6631

Abstract

Era Globalisasi menjadi masa dimana UMKM harus bisa tetap bertahan dan melakukan persaingan bisnis. Berkembang pesatnya teknologi informasi, khususnya dalam ranah media sosial, memberikan berbagai manfaat kepada para pelaku UMKM, diantaranya yaitu menambah metode pemasaran, meningkatkan pemahaman pencatatan hasil dari penjualan, meningkatkan pangsa pasar dan memberikan banyak pilihan dalam keputusan bisnis. Beberapa contoh nyata dari perubahan dunia bisnis saat ini yaitu munculnya e-commerce. Dalam proses transaksi dengan menggunakan e-commerce, kegiatan perdagangan dan pemasaran suatu produk akan menjadi lebih efisien dikarenakan dengan menggunakan e-commerce proses transaksi menjadi lebih cepat dan hemat biaya. Media sosial sebagai alat dari ecommerce merupakan sarana inovatif bagi UMKM dalam mendukung sistem bisnis. Penelitian ini adalah penelitian deskriptif yang menggunakan metode pendekatan kualitatif. Subyek dari penelitian merupakan 15 pelaku UMKM yang berada di Kota Medan. Analisis data dilaksanakan ke dalam empat tahap yaitu: (1) Pengumpulan data; (2) Reduksi data; (3) Penyajian data; (4) Kesimpulan Hasil penelitian. Penelitian ini merupakan penelitian yang menggabungkan tiga bidang ilmu yaitu Akuntansi, Manajemen dan Teknologi Informasi.Berdasarkan hasil dan diskusi, dapat disimpulkan bahwa: a) UMKM di Kota Medan memanfaatkan e-commerce dalam mengembangkan usahanya dalam penjualan, pembelian, pemesanan, pembayaran dan promosi; b) dampak penggunaan e-commerce bagi bisnis UMKM di Kota Medan berdampak paling besar terhadap efektivitas biaya promosi yang murah, interaktivitas jangkauan konsumen, dan peningkatan omset penjualan; c) kendala yang dihadapi UMKM dalam penggunaan e-commerce adalah pada tingkat kepercayaan pembeli terhadap penjual, persaingan yang ketat antar pengusaha di pasar online, infrastruktur dan kemampuan pengusaha dalam menggunakan e-commerce.
Transformasi Pemasaran Digital UMKM Karang Taruna di Desa Sigara-Gara melalui Penyuluhan dan Pelatihan Online Selling Putri Gami, Emelia Rahmadany; Harahap, Nur'ain; Mauliza, Sri; Munawaroh Harahap, Wilda Sri
Marsipature Hutanabe: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 02 (2025): Marsipature Hutanabe: Jurnal Pengabdian Kepada Masyarakat
Publisher : CV. Devi Tara Innovations

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

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting regional economic development. However, many MSME actors in Sigara-Gara Village, Patumbak District, Deli Serdang Regency still rely on conventional marketing methods due to low digital literacy, limited content creation skills, and difficulties in utilizing e-commerce platforms. This community service program aimed to provide outreach and training on digital marketing, focusing on branding awareness, social media utilization, and e-commerce account setup and operation. The activity involved 15 MSME participants and was conducted using an andragogical approach emphasizing practice-based learning. The results indicate an improvement in participants’ understanding of digital marketing concepts and an increased motivation to shift from conventional to digital systems. Continued support and mentoring are recommended to ensure sustainable implementation of the acquired skills.
Good Corporate Governance Sebagai Wujud Peran Dewan Pengawas Syariah Di Perbankan Syariah Afni Amelia; Fifi Hayrani Siregar; Putri Balqis; Wilda Sri Munawaroh; Ova Novi Irama
INTERNATIONAL, Journal of Sharia Business Management Vol 3 No 1 (2024): Maret
Publisher : CV. Barokah Publsiher

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

Abstract

The operation of this sharia bank cannot be separated from the demands of implementing good corporate governance (Good Corporate Governance) hereinafter referred to as GCG. This research uses a type of literature study or literature review with data collection methods using two approaches, namely library research and internet searches. The literature that is the focus of this research are journals and articles that are directly related to Good Corporate Governance (GCG). In the process of searching on the internet, researchers can use various methods such as searching, browsing, or downloading to obtain the information needed according to the research objectives. The databases used when searching for research journals are Google Scholar, Sciencedirect, and Researchgate. The Sharia Supervisory Board (DPS) is tasked with supervising banking operations and sharia banking products according to Sharia principles. DPS must ensure that GCG principles are implemented in all aspects and at all levels of the company. Through the effective implementation of sharia GCG, sharia banking not only gains public trust, but also builds a solid foundation for the growth of the sharia financial industry by combining ethical and balanced financial values.
Kompetensi Sumber Daya Manusia Pengaruhnya Pada Efektivitas Kerja Karyawan Wirananda, Henny Andriyani; Malik, Abdul; Munawaroh, Wilda Sri
Movere Journal Vol. 5 No. 02 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v5i02.360

Abstract

Abstrak: Sumber daya manusia merupakan sumber daya terpenting dalam menjalankan suatu organisasi maupun perusahaan karena sumber daya manusia merupakan penggeraknya. Penelitian ini bertujuan untuk mengetahui cara pengelolaan sumberdaya manusia dalam meningkatkan kinerja perusahaan. Penelitian ini bersifat deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa Pengelolaan sumber daya manusia dalam meningkatan Kinerja perusahaan berada pada kuadran II (strategi Diversifikasi). Situasi pada peningkatan ini adalah situasi II merupakan situasi pemerintah harus mengubah strategi yang sebelumnya, dikarenakan peningkatan penerimaan pajak tersebut mengahadapi berbagai ancaman namun pemerintah masih memiliki kekuatan dari segi internal. Fokus strategi yaitu melakukan tindakan menggunakan kekuatan untuk memanfaatkan peluang jangka panjang dengan cara strategi diversifikasi penduduk dan penyuluhan kepada masyarkat. Startegi ST bertujuan untuk menggunakan kekuatan yang dimiliki pemerintah untuk mengatasi ancaman.
Transformasi Pemasaran Digital UMKM Karang Taruna di Desa Sigara-Gara melalui Penyuluhan dan Pelatihan Online Selling Putri Gami, Emelia Rahmadany; Harahap, Nur'ain; Mauliza, Sri; Munawaroh Harahap, Wilda Sri
Marsipature Hutanabe: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 02 (2025): Marsipature Hutanabe: Jurnal Pengabdian Kepada Masyarakat
Publisher : CV. Devi Tara Innovations

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

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting regional economic development. However, many MSME actors in Sigara-Gara Village, Patumbak District, Deli Serdang Regency still rely on conventional marketing methods due to low digital literacy, limited content creation skills, and difficulties in utilizing e-commerce platforms. This community service program aimed to provide outreach and training on digital marketing, focusing on branding awareness, social media utilization, and e-commerce account setup and operation. The activity involved 15 MSME participants and was conducted using an andragogical approach emphasizing practice-based learning. The results indicate an improvement in participants’ understanding of digital marketing concepts and an increased motivation to shift from conventional to digital systems. Continued support and mentoring are recommended to ensure sustainable implementation of the acquired skills.
ANALYSIS OF THE ROLE OF SUSTAINABILITY ACCOUNTING IN IMPROVING THE ENVIRONMENTAL AND SOCIAL PERFORMANCE OF MANUFACTURING COMPANIES IN INDONESIA. Wilda Sri Munawaroh Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 2 (2025): Juni
Publisher : CV. Barokah Publsiher

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

Abstract

This study aims to analyze the role of sustainability accounting in improving the environmental and social performance of manufacturing companies in Indonesia. With the growing global awareness of sustainability issues, companies are expected not only to pursue financial profit but also to consider the impact of business activities on the environment and society. Through a qualitative approach involving literature reviews and case studies, this research finds that proper implementation of sustainability accounting can positively impact transparency, accountability, and corporate decision-making in managing environmental and social issues. The results also indicate that companies that consistently apply sustainability accounting show improvements in reputation, operational efficiency, and regulatory compliance
Financial Efficiency: An Analysis of Accounting Recording Systems in Food Sector MSMEs Jayusman, Sri Fitria; Harahap, Wilda Sri Munawaroh; Lubis, Reza Hanafi; Hidayat, Toni; Sari, Prista Purnama
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): 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.v6i6.9465

Abstract

Accounting is a systematic process of recording, classifying, simplifying, and communicating financial transaction data with the aim of producing appropriate and reliable information for economic decision-making. In today's modern era, many micro, small, and medium enterprises (MSMEs), which are the backbone of the Indonesian economy, have yet to optimally implement accounting practices. A lack of understanding of accounting, limited human resources, and minimal access to information are the main challenges in implementing accounting in the MSME sector. This study aims to examine the extent of understanding and application of accounting records in 30 MSMEs in Cikondang Hamlet, RT 006/RW 002, located around the Pamulihan Grand Mosque. The data used consisted of primary data obtained through direct interviews with business owners, as well as secondary data sourced from documentation and other references. This study used a descriptive quantitative approach. The results of the study indicate that most MSMEs have not formally implemented accounting principles and still rely on simple records, or do not keep records at all. This has an impact on the inaccuracy of the financial reports produced and hinders accurate business decision-making.
Penyuluhan Pengisian dan Pelaporan SPT PPh Tahunan Wajib Pajak Orang Pribadi Bagi Guru SMP IT Daarul Istiqlal Marindal-I Jayusman, Sri Fitria; Munawaroh, Munawaroh; Hasibuan, Melisa Zuriani; Munawaroh, Wilda Sri; Harahap, Rasyid Yudha
Maslahah: Jurnal Pengabdian Masyarakat Vol 5, No 2 (2024)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/maslahah.v5i2.11631

Abstract

Based on the PKM team survey, the problem at SMP IT Daarul Istiqlal Marindal I is that teachers' knowledge and understanding of taxation is still low. The problem continued when an interview with one of the teachers named "Ningsih" said that they were not very good at personal taxation, they did not know what SPT was and how to calculate the tax owed. There is no concern about how to carry out personal tax obligations. The problems faced by these teachers encouraged the service team to help in the form of counseling on filling out SPT and reporting consistently as the role of good citizens. Based on the PKM-PM team survey, the problems that exist at Daarul Istiqlal IT Middle School are: Lack of counseling regarding filling out annual tax returns, lack of government or other parties to become pioneers, lack of knowledge from both print and electronic media regarding procedures for filling out and reporting SPT. Annually, Lack of facilities that support increased education on the contents of the Annual SPT. The solution offered is the aspect of improving performance management. The solution that will be offered is to provide intensive assistance to partners by focusing on improving partners' skills in carrying out the learning process and can become a model school for other schools. From the results of the questionnaire, it was found that Daarul Istiqlal IT Middle School service participants' interest in practicing this service activity had been successful. Around 80% of the entire community participated and felt happy to take part in this training because it could increase their insight into tax aspects. Partners really contribute to the smooth running of community service activities.
Co-Authors Abdul Malik Adelia, Anisa Putri Afni Amelia Afni Amelia Clarayati Octavia Manalu Clarayati Octavia Manalu Desy Astrid Anindya Emelia Rahmadany P.G Fatya, Jihan Fifi Hayrani Siregar Fifi Hayrani Siregar Gami, Emelia Rahmadany Putri Harahap, M. Guffar harahap, nur'ain Harahap, Rasyid Yudha Hasibuan, Melisa Zuriani Hidayat, Toni Indra Fauzi Marviana, Ratna Dina Mauliza, Sri Mentari Indrianti Mhd. Dani Habra 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 Balqis Ratna Sari Dewi Reza Hanafi Lubis Rizqy Fadhlina Putri Safina, Wan Dian Sari Wulandari Sari, Prista Purnama Sartika, Wanda Ayu Sembiring, Salmia Shita Tiara Siregar, Horia Siti Aisyah Sri Fitria Jayusman Sri Fitria Jayusman Sriwardany Taufiq Risal Tri Wulandari Wati, Suri Ambar Wibowo, M. Rizaldy Wirananda, Henny Andriyani