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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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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

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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.
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.
ANALYSIS OF TAX SOCIALIZATION AND TAX SANCTIONS IN THE NEW NORMAL ERA ON INDIVIDUAL TAXPAYER COMPLIANCE Fitria Jayusman, Sri; Munawaroh, Munawaroh; Zuriani Hasibuan, Melisa; Sri Munawaroh, Wilda
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 5 (2022): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i5.397

Abstract

This study was conducted to determine and analyze the socialization of taxation and tax sanctions in the new normal era on the compliance of individual taxpayers, Faculty of Economics, UMN AW Medan. This research is expected to help develop the process of tax obligations in the form of socialization of taxation and sanctions, especially in taxation in the new normal era. In this study, researchers used quantitative methods. The data was processed using the statistical software SPSS 23. The tests used in this study were the data quality test, the normality test and the classical assumption test. Data analysis technique using simple linear regression and hypothesis testing using t test and f test. The population in this study were all individual taxpayers of the Faculty of Economics, UMN AW Medan, amounting to 67 people. Sampling was done by convenience sampling method. The results of the study show that simultaneously taxation socialization and tax sanctions have a significant effect on individual taxpayer compliance. Partially, tax sanctions have a positive and significant effect on individual taxpayer compliance, but tax socialization has no effect on individual taxpayer compliance.
Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Aparatur, Komitmen Organsasi Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kabupaten Deli Serdang Adelia, Anisa Putri; Harahap, Wilda Sri Munawaroh
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 1 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemanfaatan teknologi informasi, kompetensi aparatur, komitmen organisasi terhadap akuntabilitas pengelolaan dana desa di Kabupaten Deli Serdang. Jenis penelitian ini adalah kuantitatif. Pengumpulan data dengan data primer diperoleh dari tanggapan responden melalui kuesioner. Sampel yang digunakan adalah 99 orang narasumber yang meliputi kepala desa, sekretaris desa dan bendahara desa pada masing-masing pemerintahan desa di kecamatan Pancur Batu dan Patumbak. Teknik analisis data yang digunakan adalah regresi linier berganda dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa terdapat pengaruh secara parsial dan simultan antara pemanfaatan teknologi informasi, kapasitas perangkat, komitmen organisasi terhadap tanggung jawab pengelolaan dana desa. This study to determine the effect of the use of information technology, apparatus competence, organizational commitment to the accountability of village fund management in Deli Serdang Regency. This type of research is quantitative. Collecting data with primary data obtained from respondents' responses through questionnaires. The sample used was 99 resource persons including the village head, village secretary and village treasurer in each village administration in Pancur Batu and Patumbak sub-districts. The data analysis technique used was multiple linear regression with the help of SPSS version 25. The results showed that there was a partial and simultaneous influence between the use of information technology, device capacity, organizational commitment to village fund management responsibilities.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN SISTEM INFORMASI AKUNTANSI PADA PT. KARYA SEMANGAT MANDIRI (KSM) Sartika, Wanda Ayu; Harahap, Wilda Sri Munawaroh
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.3919

Abstract

This study aims to determine the Analysis of Factors Influencing Interest in Utilizing Accounting Information Systems at PT. Karya Mandiri Spirit (KSM) In this study, the authors used a descriptive and quantitative research approach with the type of associative research, because there are variables to be examined and the relationship is intended to present an overview of the relationships between the variables studied. The population in this study are all employees at PT. Mandiri Spirit Works (KSM), totaling 33 people (Appendix 2). The sample used in this study was taken using the saturated sampling method, namely sampling where all members or elements of the population are used as opportunities. So the samples taken at PT. Karya Mandiri Spirit (KSM), which consists of 33 respondents. This research was conducted at PT. Karya Mandiri Spirit (KSM) which is located at Jl. Karang Sari, Sukasari, Kec. Pegajahan, Serdang Bedagai Regency, North Sumatra, 20986. Data collection techniques used to obtain data or information, Observation, Documentation, Questionnaire Based on the research results table it can be seen that the Fcount value is 61,661 with a Ftable value of 2.66 where the Fcount value is greater than Ftable, namely 61,661. besides that it can also be seen that the value of sig. of 0.000 where the value of sig. smaller than 0.05 or 0.000 <0.05, then in this case Ho is rejected and Ha is accepted, meaning that performance expectations (X1), business expectations (X2), social factors (X3), and facilitating conditions (X4) are significant to interest in the use of accounting information systems (Y).
A ANALISIS EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB P2) TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN DELI SERDANG Clarayati Octavia Manalu; Wilda Sri Munawaroh Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 2 No 2 (2023): Juni
Publisher : CV. Barokah Publsiher

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Abstract

This study aims to determine the effectiveness analysis of rural and urban land and building tax revenue (PBB P2) on local revenue (PAD) Deli Serdang district. This study emphasizes more on a process in solving problems with researchers directly involved in the object under study. The data collected can be in the form of interviews with informants which are described in a question, observation and literature study. The results of the data collection were analyzed and conclusions were drawn. So overall the level of effectiveness of PBB from 2017-2021 shows the criteria for an effective interpretation value, with an average percentage gain of 276%. And the data that has been obtained is known to the growth rate of PBB Kab. Deli Serdang. In 2021, the lowest PBB growth rate will only get a percentage of 71.15% with an interpretation value criterion that is effective.
DETERMINAN DIGITAL TRANSFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN UMKM KOTA MEDAN Sembiring, Salmia; Tiara, Shita; Hrp, Wilda Sri Munawaroh; Putri, Rizqy Fadhlina; Ovami, Debbi Chyntia
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.v5i1.7266

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh transformasi digital terhadap kualitas laporan keuangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Medan, dengan meninjau beberapa faktor determinan seperti motivasi, model bisnis, kemampuan digital, budaya organisasi, dan sumber daya manusia. Transformasi digital dipandang sebagai langkah penting dalam meningkatkan efektivitas dan efisiensi proses pelaporan keuangan, serta dalam mendorong transparansi dan akuntabilitas. Penelitian ini menggunakan pendekatan kuantitatif. Data dikumpulkan melalui survei terhadap 81 pelaku UMKM di Kota Medan. Data yang digunakan  merupakan data primer dan teknik analisis data yang digunakan adalah regresi linear sederhana dan  regresi linear berganda dengan mengadakan serangkaian uji asumsi klasik untuk menjamin kelayakan data. Pengolahan data yang digunakan dalam penelitian ini menggunakan  bantuan sofware Eviews versi 12. Hasil penelitian ini menunjukkan bahwa motivasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan UMKM , model bisnis berpengaruh positif dan signifikan terhadap kualitaslaporan keuangan UMKM, Kemampuan digital berpengaruh positif dan signifikan terhadap kualitas laporan keuangan UMKM, Budaya Organisasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan UMKM, Sumber daya manusia  berpengaruh positif dan signifikan terhadap kualitas laporan keauangn UMKM. Berdasarkan uji simultan (Uji F) menunjukkan bahwa semua variable independen berpengaruh secara simultan atau secara bersama sama terhadap  variable dependen.
ANALISIS PEMAHAMAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN SINGLE IDENTITY NUMBER TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA LUBUK PAKAM Wati, Suri Ambar; Jayusman, Sri Fitria; Harahap, Wilda Sri Munawaroh; Wibowo, M. Rizaldy
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.v5i1.7029

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pemahaman wajib pajak, sanksi perpajakan dan single identity number terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Lubuk Pakam. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Lubuk Pakam tahun 2023 sebanyak 125.325, tekni pengambilan sampel menggunakan teknik incidental sampling menggunakan rumus slovin diperoleh sampel sebanyak 99,22 atau 100 Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Lubuk Pakam. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Teknik analisa data yang digunakan dalam penelitian ini menggunakan uji statistik deskriptif, uji validitas dan reliabilitas, uji asumsi klasik, dan uji regresi linier berganda dengan menggunakan bantuan software SPSS versi 26.0. Hasil penelitian ini menunjukkan bahwa secara parsial pemahaman wajib pajak (X1) terhadap kepatuhan wajib pajak orang pribadi (Y) berpengaruh positif  dan signifikan, sanksi pajak (X2) terhadap kepatuhan wajib pajak orang pribadi (Y) berpengaruh positif  dan signifikan, single identity number (X3) terhadap kepatuhan wajib pajak orang pribadi (Y)  berpengaruh positif  dan signifikan. Secara simultan pemahaman wajib pajak (X1), sanksi pajak (X2), dan Single Identity Number(X3) berpengaruh signifikan terhadap  kepatuhan wajib pajak orang pribadi (Y).
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