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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Mantik JRAM (Jurnal Riset Akuntansi Multiparadigma) Jurnal Masyarakat Indonesia Insight Power (Kekuatan Wawasan) - Jurnal Pengabdian Kepada Masyarakat Digital (JUPED) Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat Indonesia
Rifdah Riyan Dara
Universitas IBBI
Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Influence of Ceo Reputation, Company Reputation And The Auditor's Reputation To Financial Distress Rifdah Riyan Dara; Ahmad Saputra; Sovia Lolita Apriani Pardede
Jurnal Mantik Vol. 6 No. 3 (2022): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

This research aims to examine and analyze the effect of CEO reputation, company reputation and auditor reputation on financial difficulties. The dependent variable, namely financial difficulties, is measured using a dummy variable with a binomial measure, namely (1) if the company is experiencing financial difficulties and zero (0) if the company is not experiencing financial difficulties. If the condition of the company meets at least one of these requirements, it is given a value of 1 (experiencing financial difficulties) and if it does not meet at least one condition, it is considered not experiencing financial difficulties which is then given a value of 0. While the independent variable, namely the CEO's reputation is measured by data envelopment analysis (DEA), then the reputation of the company using the GRI guidelines, is given a value of 1 if there is a company reputation dimension and a value of 0 (zero) if there is none, then the scores are summed based on the dimensions of the company's reputation and auditor reputation using a dummy variable. If the company uses the services of a KAP that is affiliated with The Big Four Auditor KAP, it is given a code of 1. Meanwhile, if the company uses the services of a KAP that is not affiliated with the Big Four Auditor KAP, it is given a code of 0. The third stage was data analysis with logistic regression analysis.84 companies listed on the IDX were used as a sample and then logistically analyzed using the SPSS program since the variables used a dummy measure. The results of this research succeeded in proving that the reputation of the CEO and the reputation of the company had a negative effect on financial difficulties, thus the better the reputation of the CEO and the company, the lower the financial difficulties. However, the auditor's reputation has no effect on financial difficulties. The management will assume that regardless of the reputation of the auditors chosen by the company will still give the sinilar opinion regarding the company's financial condition.
Tantangan Profesi Akuntan di Era Revolusi 4.0 pada Siswa/i SMKN 7 Medan Rifdah Riyan Dara; Sovia Lolita Apriani Pardede; Corinna Wongsosudono; Ripka Seriidahna Ginting; Fajrillah Fajrillah; Pratiwi Putri Lestari
Jurnal Pengabdian Kepada Masyarakat Digital Vol 1, No 4: JUPED - November 2022
Publisher : Insight Power (Kekuatan Wawasan)

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Abstract

The era of the industrial revolution 4.0 poses a challenge to society and the government with an increasing number of old manual jobs that will disappear and be replaced by the use of advanced technology in the form of machines, robots and others. Unpreparedness and inability of human resources to adapt and use technology can cause unemployment in the future. The information gap related to workforce needs can be overcome by introducing a new literacy model consisting of technological literacy, digital literacy and human literacy. Efforts to increase this new literacy are carried out by holding community service activities. The implementation of this community service in collaboration with SMK Negeri 7 Medan Amplas with participants consisting of school students, the number of participants who took part in this community service activity was 15 people. This activity was held aiming to provide students with increased insight related to the industrial revolution 4.0, especially big data and data mining so that they can prepare themselves earlier to enter the world of work in the era of the industrial revolution 4.0. Submission of material is done by lecture and question and answer. The results of this community service activity showed thatKeywords: industrial revolution 4.0, digital literacy, human literacy, big data, data mining
Analisis Kontribusi Literasi Keuangan dan Inklusi Keuangan Terhadap Kinerja Keuangan Sektor UMKM Di Kota Kupang Antonius Yohanes William Timuneno; Maria Goreti Malut; Rifdah Riyan Dara; Grace Rianti Latuheru
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1500

Abstract

This research was conducted at UKM Restaurant in Kupang City. The purpose of this study was to determine the effect of financial literacy and financial inclusion on the financial performance of UMKM Restaurants. This research uses a quantitative approach or it is also called a positivistic method because it is based on a positivism philosophy. To determine the sample using Simple Random Sampling and the sample used in thi sstudy were 50 respondents to the Restaurant in Kupang City as the primary data source, and data collection used a questionnaire (questionnaire) distributed at the Restaurant Kupang City. The data analysis technique used in this study is multiple linear regression analysis, t test and f test. The results of this study indicate that the variables of financial literacy and financial inclusion partially or simultaneously have a positive and significant effect on the financial performance of UMKM at Restaurants in Kupang City. Suggestions from this research are for restaurants to explore more about finance, for cooperatives & UMKM offices and financial institutions so that they can provide more education for the community and for further researchers it is hoped that they can add indicators and other variables.
Analisis Pengaruh Kesadaran Wajib Pajak Sanksi dan Tingkat Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak Hasrul Siregar; Sri Juliana Sari Djakaria; Sovia Lolita Apriani Pardede; Mipo Mipo; Rifdah Dara Riyan; Corinna Wongsosudono
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 1 (2023): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i1.6889

Abstract

Taxes are one of the main sources of revenue for the state. In this case, tax revenues are used to fund  government spending, including funding in the public interest. Therefore, awareness and compliance of  taxpayers is very necessary. This study is a quantitative descriptive study conducted by the Medan  Petisah Tax Service Office. The aim of this study is to determine the impact of taxpayer awareness,  penalties and understanding of taxation on tax compliance. The population in this study were registered  taxpayers at KPP Pratama Medan Petisah, totaling 133,938 people, and 100 respondents were  interviewed. The variables in this study are taxpayer awareness (X1), sanctions (X2), taxpayer  understanding level (X3), and taxpayer compliance (Y). The method used to collect respondent results  using a questionnaire. Results showed that taxpayer awareness and understanding had a significant  impact on tax compliance. While the tax penalty variable does not have a significant impact on tax  compliance. The results of the t- test gave a p- value 0. 05 for the variables X1, X3, while for the control  penalty variable (X2) the p- value was 0.05. The conclusion of this study is that taxpayer awareness,  sanctions and taxpayer understanding have a significant impact on tax compliance at KPP Pratama  Medan Petisah.
Sosialisasi Penerapan PSAK 115 pada Transaksi Penjualan di PT Alfa Scorpii Setia Budi (Yamaha Medan) Mutia Riska Faridani; Rifdah Riyan Dara; Corinna Wongsosudono; Sovia Lolita Apriani Pardede; Ripka Seriidahnaita Ginting; Esty Pudyastuti
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 4 No. 2 (2025): Juni : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v4i2.5319

Abstract

PSAK 115 is an Indonesian accounting standard that governs revenue recognition from contracts with customers. Previously known as PSAK 72, the standard adopts IFRS 15 and replaces PSAK 23 and PSAK 34. PSAK 115 requires that revenue be recognized when the entity has fulfilled its performance obligations to the customer, ensuring revenue is recognized at the right time, in the correct amount, and with proper disclosure. In practice, however, implementing PSAK 115 poses challenges. Common issues include difficulties in determining the timing of revenue recognition, identifying performance obligations, transferring control, and allocating the transaction price to multiple obligations within a single contract. This community service was conducted at PT Alfa Scorpii Medan with the aim of enhancing the understanding of financial and administrative staff regarding PSAK 115. The method used involved presentations and interactive discussions. The results showed that participants understood the five-step revenue recognition model and the importance of contract-based reporting. It is expected that this activity will encourage the company to apply PSAK 115 more accurately, leading to financial reports that are more reliable, relevant, and useful for users’ decision-making processes.
Optimalisasi Pengendalian Kas dan Persediaan pada Usaha Cafe Multiproduk melalui Pelatihan Akuntansi Praktis di Locana & More Medan Mutia Riska Faridani; Sovia Lolita Apriani Pardede; Corinna Wongsosudono; Ripka Seriidahnaita Ginting; Esty Pudyastuti; Rifdah Riyan Dara
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 03 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v4i03.323

Abstract

This Community Service Program aims to improve cash control and inventory management at Locana & More, a multiproduct café business that also sells flowers and fashion items. The partner’s main problems include the absence of a structured cash recording system, inconsistent transaction documentation, and the lack of inventory records, which resulted in discrepancies between physical stock and written records. The program was carried out using a participatory approach and hands-on practice, actively involving the owner and employees in practical accounting training. The training covered daily cash books, cash journals, transaction documentation, stock cards, and scheduled Stock Opname. The results indicate significant improvements in recording consistency, stock accuracy, and employees’ understanding of basic accounting procedures. In addition, the program produced a Standard Operating Procedure (SOP) for cash and inventory control that can be applied sustainably. Overall, the program positively strengthened internal control systems and enhanced operational efficiency.
Pelatihan Penyusunan Jurnal Penyesuaian Sebagai Upaya Penguatan Pemahaman Siklus Akuntansi Pada Siswa SMA Wiyata Dharma Mutia Riska Faridani; Sovia Lolita Apriani Pardede; Rifdah Riyan Dara; Ripka Seriidahnaita Ginting; Esty Pudyastuti; Arif Rahman
Jurnal Masyarakat Indonesia (Jumas) Vol. 5 No. 01 (2026): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v5i01.360

Abstract

This community service activity was conducted at Universitas IBBI as part of the campus tour program attended by students of SMA Wiyata Dharma. One of the academic enrichment sessions in the campus tour was training on preparing adjusting entries to strengthen students' understanding of the accounting cycle. The problem addressed in this activity was the limited practical understanding of students in identifying end-of-period adjustments, determining debit and credit accounts, and linking adjusting entries to financial statement preparation. The method consisted of a short lecture, guided demonstration, case-based practice, and interactive discussion using service-company transaction examples. The activity showed that contextual and practice-oriented training helped students understand the role of adjusting entries in producing more accurate accounting information. This activity indicates that campus tour programs can be developed not only as institutional introduction activities but also as meaningful academic engagement to improve accounting literacy among senior high school students.
The Influence of Accountability and Performance-Based Budgeting on Financial Performance at the Fire and Rescue Department of Medan City Ririn Dwindina Anggia; Rifdah Riyan Dara; Mutia Riska Faridani; Sovia Lolita Apriani Pardede; Hasrul Siregar
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/xtwpgq27

Abstract

This study aims to examine the influence of accountability and performance-based budgeting on the financial performance of the Fire and Rescue Department of Medan City. A quantitative explanatory research design was employed to investigate the causal relationships among the research variables. Primary data were collected through questionnaires distributed to 63 Civil Servants selected using purposive sampling. The data were analyzed using multiple linear regression with SPSS software. The results indicate that accountability has a positive and significant effect on financial performance. Performance-based budgeting also has a positive and significant effect on financial performance. Furthermore, accountability and performance-based budgeting simultaneously have a positive and significant influence on financial performance, with the regression model explaining 59.2% of the variation in financial performance, while the remaining variation is attributable to other factors beyond the scope of this study. These findings suggest that strengthening accountability and implementing performance-based budgeting are essential for improving the financial performance of public sector organizations, particularly institutions responsible for fire and rescue services
Co-Authors Ahmad Saputra Antonius Yohanes William Timuneno Arif Rahman Corinna Wongsosudono Esty Pudyastuti Fajrillah, Fajrillah Grace Rianti Latuheru Hasrul Siregar Hasrul Siregar Maria Goreti Malut Mipo Mipo Mutia Riska Faridani Pratiwi Putri Lestari Ripka Seriidahnaita Ginting Ririn Dwindina Anggia SOVIA LOLITA APRIANI PARDEDE Sovia Lolita Pardede Sri Juliana Sari Djakaria