Article Per Year (5 Year)
p-Index From 2021 - 2026
5.429
P-Index
This Author published in this journals
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
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 39 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 39 Documents
Search

 1   2   3   4 
THE ROLE OF COST ACCOUNTING IN THE DETERMINATION OF SELLING PRICES Wilda Sri Munawaroh Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 3 (2025): September
Publisher : CV. Barokah Publsiher

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

Abstract

This study aims to analyze the role of cost accounting in determining the selling price of a product. The study was conducted using a qualitative method of literature study approach to 12 scientific articles published in the last five years. The results show that cost accounting, especially the full costing and cost plus pricing methods are very important to ensure the right selling price in order to cover all production costs and provide optimal profit. In manufacturing companies, accurate cost calculations are needed for the entire length of overhead costs, while in MSMEs, the application of cost accounting can minimize losses due to inappropriate prices. Thus, cost accounting plays an important role in making decisions on selling price determination strategies so that business desires can be maintained.
PENGENALAN AKUNTANSI TRANSAKSI SYARIAH BAGI GURU DI SMK 13 MEDAN Wilda Sri Munawaroh Harahap; Emelia Rahmadany P.G; Indra Fauzi
STARLA: Jurnal Pengabdian Masyarakat Vol 1 No 1 (2025): September
Publisher : CV. BAROKAH PUBLISHER

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

Abstract

Paper ini memberikan gambaran mengenai pelaksanaan pengabdian masyarakat yang dilakukan di SMK 13 Medan. Pengabdian masyarakat tersebut dilakukan dalam rangka meningkatkan kompetensi siswa siswi dan guru SMK khususnya jurusan akuntansi dengan memberikan pengenalan akuntansi syariah untuk siswa/I dan guru di SMK 13 Medan. Paper ini merupakan deskripsi dengan menuangkan secara tertulis rangkaian kegiatan persiapan dan selama agenda pengabdian berlangsung. Kegiatan ini dilakukan menyasar siswa/i dan para guru yang berada di SMK 13 Medan. dan pelaksanaannya terbagi ke dalam beberapa sesi. Rangkuman atas pelaksanaan pengabdian masayarakat ini adalah masih sangat perlu ditingkatkan kompetensi mengenai akuntansi syariah di kalangan siswa-siswi dan guru tersebut sehingga minat siswa/i terhadap akuntansi syariah dapat terpenuhi dan tersalurkan kompetensi yang berkaitan dengan kebutuhan industri melalui lulusan yang kompeten di bidangnya.
THE ROLE OF COST ACCOUNTING IN THE DETERMINATION OF SELLING PRICES Wilda Sri Munawaroh Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 4 No 3 (2025): September
Publisher : CV. Barokah Publsiher

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

Abstract

This study aims to analyze the role of cost accounting in determining the selling price of a product. The study was conducted using a qualitative method of literature study approach to 12 scientific articles published in the last five years. The results show that cost accounting, especially the full costing and cost plus pricing methods are very important to ensure the right selling price in order to cover all production costs and provide optimal profit. In manufacturing companies, accurate cost calculations are needed for the entire length of overhead costs, while in MSMEs, the application of cost accounting can minimize losses due to inappropriate prices. Thus, cost accounting plays an important role in making decisions on selling price determination strategies so that business desires can be maintained.
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): June
Publisher : CV. Barokah Publsiher

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

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.
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): March
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.
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): June
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
ANALYSIS OF OPERATING EXPENSES BUDGET AS A COST CONTROL TOOL IN COMPANIES Halimah Nasution; Henny Andriyani Wirananda; Wilda Sri Munawaroh Harahap
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 1 (2026): March
Publisher : CV. Barokah Publsiher

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

Abstract

The operating expense budget is a crucial component of a company's financial planning and control. A well-prepared budget can assist management in controlling operational costs, ensuring efficient and effective company operations. This study aims to analyze the role of the operating expense budget as a tool for controlling company operational costs and identify the obstacles encountered in its implementation. The research method used is qualitative descriptive research with a literature review approach. The results indicate that the operating expense budget plays a significant role in helping management plan, control, and evaluate the company's operational performance. However, budget effectiveness is still influenced by the accuracy of planning, management commitment, and the company's ability to conduct ongoing monitoring and evaluation.
Sosialisasi Perpajakan PPh 21 Bagi Guru di UPT Sekolah Dasar Negeri 067250 Mabar Hilir Medan Deli Harahap, Wilda Sri Munawaroh; Jayusman, Sri Fitria; Siregar, Horia
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 8 No 1 (2024): Amaliah: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v8i1.3071

Abstract

Pajak adalah iuran rakyat kepada kas Negara berdasarkan Undang-Undang yang dapat dipaksakan dengan tanpa jasa timbal balik atau kontraprestasi langsung dari negara yang dapat ditunjukan dan digunakan untuk membiayai rumah tangga negara. Permasalahan pajak yang sering dihadapi oleh pihak pemberi penghasilan adalah bagaimana menentukan kewajiban pajaknya atas penghasilan pegawai atau bukan pegawai didalam organisasi usahanya. Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan Sosialisasi dan Pelatihan perhitungan PPh Pasal 21 menurut UU HPP. Metode pelaksanaan yang dilakukan pada program kegiatan ini ada beberapa tahap yaitu perencanaan, pelaksanaan dan keberlanjutan. minat peserta pengabdian UPT Sekolah Dasar Negeri 067250 Mabar Hilir Medan Deliuntuk mempraktekkan kegiatan pengabdian ini telah berhasil. Sekitar 80 % guru mengikuti dan merasa senang mengikuti pelatihan ini karena dapat menambah wawasan mengenai aspek PPh21.Mitra sangat berkontribusi dalam kelancaran kegiatan pengabdian kepada masyarakat. Mitra menyediakan fasilitas yang dibutuhkan oleh pengabdi dimulai dari ruangan yang nyaman, infocus, sound sistem dan konsumsi. Selain itu mitra juga berperan aktif dalam mendatangkan peserta pengabdian. Target dari solusi yang diberikan kepada mitra yaitu adanya peningkatan pengetahuan dan keterampilan dalam kewajiaban perpajakan yaitu PPh 21. Target ini dapat di ukur dengan menggunakan test pengetahuan terkait dengan pelatihan dengan membagikan kuesioner pra pelatihan dan sesudah pelatihan.
PERLINDUNGAN HUKUM TERHADAP AHLI WARIS DALAM SENGKETA WARISAN Wilda Sri Munawaroh Harahap; Wan Dian Safina
Jurnal Ilmu Hukum dan Keadilan Vol 1 No 1 (2026)
Publisher : CV. Barokah Publsiher

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

Abstract

Sengketa warisan merupakan salah satu permasalahan hukum perdata yang sering terjadi dalam masyarakat, khususnya akibat perbedaan pemahaman mengenai hak dan kewajiban para ahli waris. Sengketa ini dapat menimbulkan konflik berkepanjangan yang berdampak pada hubungan kekeluargaan serta kepastian hukum atas harta peninggalan pewaris. Penelitian ini bertujuan untuk menganalisis bentuk perlindungan hukum terhadap ahli waris dalam sengketa warisan serta mekanisme penyelesaian sengketa yang tersedia dalam sistem hukum Indonesia. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan dan konseptual. Hasil penelitian menunjukkan bahwa perlindungan hukum terhadap ahli waris telah diatur dalam berbagai sistem hukum waris yang berlaku di Indonesia, namun dalam praktiknya masih terdapat kendala dalam penerapannya. Oleh karena itu, diperlukan pemahaman hukum yang komprehensif dan penegakan hukum yang adil guna menjamin kepastian dan perlindungan hukum bagi ahli waris.
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