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All Journal Jurnal Riset Akuntansi dan Keuangan AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Ilmiah Akuntansi Kesatuan JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ekonomi Syariah Pelita Bangsa Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Penelitian Inovatif International Journal of Research in Vocational Studies (IJRVOCAS) Journal of Social Research Jurnal Pengabdian Masyarakat Inovasi Journal of Social And Economics Research Jurnal Ekonomi dan Binsis KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS JURNAL AKUNTANSI DAN BISNIS Worksheet : Jurnal Akuntansi Jurnal Akuntansi, Keuangan dan Perpajakan Jurnal Akuntansi Jurnal Cendekia Ilmiah As-Syirkah: Islamic Economic & Financial Journal Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Rahmadani Rahmadani
Politekhnik Negeri Medan
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Empowering Financial Futures: The Impact of Sharia Financial Literacy, Spiritual Intelligence, and Pocket Money Management Saragih, Intan Lestari; Marlya Fatira; Ismi Affandi; Rahmadani, Rahmadani; Nurlinda, Nurlinda
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 2: Februari 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i2.13182

Abstract

This study aims to determine the effect of Islamic financial literacy, spiritual intelligence, and pocket money usage on the financial management of students majoring in Islamic Finance and Banking in Medan. The sample used in this study consisted of 140 respondents who were students majoring in Islamic Finance and Banking at the Medan State Polytechnic, the State Islamic University of North Sumatra, and the Muhammadiyah University of North Sumatra in Medan City, who were given questionnaires. This study used a quantitative method with multiple linear regression analysis. This study conducted a Pearson correlation test, partial test (t), simultaneous test (f), and determination test (R2) with a significance level of 5% (α=0.05), processed with the help of SPSS version 26. The results of this study indicate that the variable of Islamic financial literacy has a significant effect on financial management, the variable of spiritual intelligence does not have a significant effect on financial management, and the variable of pocket money usage has a significant effect on financial management. The variables of Islamic financial literacy, spiritual intelligence, and pocket money usage significantly affect the financial management of students in the Islamic Finance and Banking Study Program in Medan City.
Eco-Reporting Kopi : Inovasi Laporan Keuangan UMKM Berbasis Dampak Sosial dan Lingkungan Untuk Usaha Berkelanjutan Pada CV. Mandiri Kopi Nurhaflah Soraya; Rahmadani Rahmadani; Khairi Anshor; Devanta Abraham Tarigan
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8316

Abstract

Penelitian ini bertujuan untuk mengembangkan dan menguji model Eco-Reporting sebagai inovasi pelaporan keuangan berbasis Environmental, Social, and Governance (ESG) pada CV. Mandiri Kopi, sebuah UMKM yang bergerak di sektor agribisnis kopi. Penelitian menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan Eco-Reporting mampu menyajikan informasi keuangan yang lebih komprehensif dengan mengintegrasikan dimensi ekonomi, sosial, dan lingkungan. Dari sisi ekonomi, CV. Mandiri Kopi mencatat peningkatan pendapatan sebesar 250% dengan laba bersih Rp 1 Miliar. Pada dimensi lingkungan, perusahaan berhasil mengolah 5.000 kg limbah kopi menjadi pupuk organik serta menanam 2.000 bibit pohon. Sedangkan pada aspek sosial, pemberdayaan 120 petani mitra dan penyelenggaraan 240 jam pelatihan telah memberikan dampak positif bagi komunitas lokal. Hasil ini sejalan dengan teori legitimasi yang menekankan pentingnya pengungkapan informasi keberlanjutan untuk memperoleh dukungan publik. Penelitian ini menyimpulkan bahwa Eco-Reporting dapat meningkatkan transparansi, akuntabilitas, serta legitimasi sosial UMKM, sekaligus mendukung pencapaian Tujuan Pembangunan Berkelanjutan (SDGs). Penelitian selanjutnya disarankan untuk memperluas objek kajian ke berbagai sektor UMKM guna menguji konsistensi model ini pada konteks yang berbeda.
Sustainable Development Goals: Peran Blue Economy dan Digital Accounting Pada Pengembangan UMKM Pesisir Kabupaten Serdang Bedagai Rahmadani Rahmadani; Nurhaflah Soraya; Muhammad Asrin Jazuli; Khairi Anshor
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8352

Abstract

This study provides an overview of the role of the blue economy and digital accounting in the development of coastal MSMEs. Another important aspect is the creation of sustainable development. The purpose of this study is to obtain information related to the development of coastal MSMEs through the blue economy and digital accounting concepts. The long-term objective of this research is to provide coastal MSMEs with literacy on how the blue economy is increasingly relevant in economic, social, and environmental terms in overcoming various challenges in coastal areas that have abundant marine potential and wealth, supported by digital accounting for financial management for MSME development and improving the economic level of local communities and sustainability. This research is qualitative research by analyzing data using NVivo software. Data collection techniques were carried out using interviews, observation, and documentation. This research was conducted at the Dungun Serdang Bedagai Salted Fish MSME. The results of this study are in the form of a Business Model Canvas (BMC) with the concepts of the blue economy and digital accounting in the Dungun Salted Fish MSME. The concepts of the blue economy and digital accounting have complex interrelationships in various aspects that affect the development and sustainability of the Dungun Salted Fish Coastal MSME in Serdang Bedagai Regency.
Analisis Transformasi Pengelolaan Keuangan Digital BUMDES Menuju Ekonomi Berkelanjutan Pada BUMDES Mekar Jaya Abadi Sei Limbat Rini Indahwati; Erwinsyah Simanungkalit; Rahmadani Rahmadani; Nurhaflah Soraya
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8317

Abstract

Penelitian ini bertujuan untuk mendukung transformasi digital pengelolaan keuangan BUMDes menuju sistem yang transparan, akuntabel, dan berkelanjutan, dengan menguatkan kontribusi BUMDes dalam pembangunan ekonomi desa. Target khusus penelitian ini adalah mengidentifikasi model pengelolaan keuangan digital yang efektif, berbasis kearifan lokal, serta menyusun rekomendasi strategis bagi BUMDes Mekar Jaya Abadi di Desa Sei Limbat dalam penguatan daya saing ekonomi berbasis digital dan berkelanjutan. Penelitian ini dilakukan secara monotahun menggunakan pendekatan deskriptif kualitatif, dengan metode studi kasus dan pengumpulan data melalui wawancara mendalam, observasi lapangan, dokumentasi, dan studi literatur. Teknik analisis menggunakan model interaktif untuk memahami secara mendalam transformasi sistem keuangan yang berlangsung. Target capaian luaran untuk tahun pelaksanaan adalah terpublikasinya artikel ilmiah pada jurnal nasional terakreditasi (luaran wajib), laporan akhir penelitian, serta adanya model sistem pelaporan keuangan digital sederhana untuk BUMDes (luaran tambahan). Kegiatan inti meliputi: (1) identifikasi dan pemetaan kondisi eksisting pengelolaan keuangan BUMDes; (2) analisis efektivitas sistem digital yang digunakan; (3) penyusunan model transformasi digital berbasis keberlanjutan; dan (4) validasi hasil dengan stakeholder lokal.
Pengaruh Media Sosial, Pembelian Impulsif, Dan Literasi Keuangan Syariah Terhadap Keputusan Penggunaan Shopee Paylater Pada Mahasiswa Muslim Jurusan Akuntansi di Politeknik Negeri Medan Zalfa Sasqia Amanda; Supaino; Nurlinda; Diena Fadhilah; Rahmadani
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 11 No. 01 (2026): JESPB Edisi April 2026
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v11i01.3041

Abstract

This research looks at how social media, impulse buying, and knowledge about Islamic finance affect the choice to use Shopee PayLater among Muslim students studying Accounting at Medan State Polytechnic. The study used a quantitative approach with 100 participants chosen on purpose. Information was collected using a Likert scale survey and then analyzed with tests to check for validity and reliability, along with classical assumption tests for normality, heteroscedasticity, and multicollinearity. The findings revealed that individually, social media, impulse buying, and Islamic financial knowledge each had a positive and significant impact on the choice to use Shopee PayLater. Together, these three factors also showed a significant effect. This means that how much students engage with digital media, their tendency to buy things on impulse, and their understanding of Islamic finance play important roles in their decisions about using PayLater services.
Pengaruh Literasi Keuangan Syariah, Kemudahan, Dan Kepercayaan Terhadap Minat Mahasiswa Keuangan Dan Perbankan Syariah Politeknik Negeri Medan Menggunakan Byond by BSI Putri Hadi Utami; Diena Fadhilah; Marlya Fatira; Rahmadani; Muhammad Zuardi
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 11 No. 01 (2026): JESPB Edisi April 2026
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v11i01.3045

Abstract

This study examines the interest of students of the Islamic Finance and Banking Study Program at Medan State Polytechnic in using BYOND by BSI. There are three independent variables in this study: Islamic financial literacy, convenience, and trust; the dependent variable is interest. Normality, heteroscedasticity, multicollinearity, and autocorrelation tests are prerequisite tests. The results of the partial test indicate that the Islamic financial literacy variable partially has a moderate and significant positive effect on interest in using BYOND by BSI with a significance level of 0.022, the convenience variable partially has a strong positive effect on interest in using BYOND by BSI with a significance level of 0.054, and the trust variable partially has a very strong and significant positive effect on interest in using BYOND by BSI with a significance level of 0.000. With a significance level of 0.000, the interest of students in the Islamic Finance and Banking Study Program at the Medan State Polytechnic is positively and significantly influenced by the variables of Islamic financial literacy, ease, and trust in using BYOND by BSI.
Innovation of Financial Accounting Practices through the Design of SAK-Based Financial Accounting Applications Raya Puspita Sari Hasibuan; Cut Nizma; Anita Putri; Rahmadani Rahmadani
Journal of Social Research Vol. 3 No. 4 (2024): Journal of Social Research
Publisher : International Journal Labs

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

Abstract

Applied Innovation Research (PTI) aims to create a SAK-based financial application design for MSMEs and SMEs in financial management and production activities. The design will be applied in student practicum for financial accounting courses at Medan State Polytechnic, a Vocational State University. The goal is to create a simple design for financial accounting applications that will be used by MSMEs and classroom learning activities. The main goal is to develop students and MSMEs' technology skills, even if they lack good abilities. The PTI project partners with other universities with IT-capable human resources to collaborate on utilizing existing competencies in accounting and Information Technology science. The goal is to create a digitalized, accessible, and user-friendly financial accounting application that will benefit both students and SMEs.
PENGARUH SALES GROWTH, CAPITAL INTENSITY  DAN FINANCIAL DISTRESS TERHADAP TAX AGGRESSIVENESS Sindy Losa Sinuhaji; Ilham H Napitupulu; Eli Safrida; Rahmadani Rahmadani
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1392

Abstract

This study examines the effect of sales growth, capital intensity, and financial distress on tax aggressiveness in infrastructure, property, and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2024. This quantitative research utilizes secondary data and purposive sampling, resulting in 198 observations from 33 companies. Multiple linear regression analysis was performed using SPSS 25. The findings reveal that sales growth has a negative and significant effect on tax aggressiveness, indicating that higher sales growth reduces tax aggressiveness. Financial distress also shows a negative and significant effect, meaning that companies experiencing financial difficulties tend to be less tax-aggressive. Conversely, capital intensity does not have a significant effect on tax aggressiveness. The coefficient of determination (R-squared) is 0.153, indicating that the three independent variables explain 15.3% of the variation in tax aggressiveness, while the remaining 84.7% is explained by other factors outside the model. These results contribute to understanding corporate tax behavior in Indonesia's infrastructure and property sectors  
PENGARUH TRANSFER PRICING, THIN CAPITALIZATION DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN Fatihah Al Husna; Ilham H Napitupulu; Rahmadani Rahmadani; Heddy Lumbantoruan
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1414

Abstract

This study aims to examine the effect of transfer pricing, thin capitalization, and executive character on tax avoidance. This research employs a quantitative approach using secondary data in the form of annual financial statements of mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The sample was selected using a purposive sampling method, resulting in 24 companies as the research sample from the total population. Data analysis was conducted using multiple linear regression with the assistance of the Statistical Package for the Social Sciences (SPSS) 25. The results show that the thin capitalization variable has a significant effect on tax avoidance, while transfer pricing and executive character have no significant effect on tax avoidance..
Revitalisasi UMKM Pengrajin Kayu Kota Medan untuk Penguatan Daya Saing melalui Optimalisasi Peralatan Produksi dan Efektivitas Biaya Produksi Nurhaflah Soraya; Rahmadani Rahmadani; Khairi Anshor; Devanta Abraham Tarigan; Rika Githamala Ginting
JURPIKAT Vol 6 No 4 (2025)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v6i4.2729

Abstract

This community service program aims to enhance the competitiveness of woodcraft SMEs in Medan City through revitalization strategies focused on optimizing production equipment and improving cost-effectiveness. The main challenges faced by these SMEs are outdated technology, inefficient tools, and high operational costs, which result in low productivity and suboptimal product quality. Through technical training, mentoring, and the implementation of equipment improvement as well as cost management practices, the program successfully increased production efficiency, reduced unnecessary expenses, and improved the quality of wooden products to become more competitive in local and regional markets. The results indicate significant improvements in production capacity, cost efficiency, and entrepreneurial knowledge in sustainable business management, thereby strengthening the competitiveness of woodcraft SMEs amid an increasingly dynamic market environment.
Co-Authors Affandi, Ismi Ageng Rahyan Al Amin Agus, Rizal Ahmad Luthfi Munawar Ajeng Pristi Diah Jagaddita Akmal Hidayat Akmal Hidayat Alika Rahmadia Amrijal Amrijal Andini Aura Fachrani Anita Putri Anriza Witi Nasution Asmalindar Ayu Niatasya Nasution Binti Jaafar, Rosmawati Bister Purba Cut Nizma Dara Anisa Devanta Abraham Tarigan Devi, Syahrani Dewi Anggraini Diena Fadhilah Diena Fadhilah Efni Siregar & Vivianti Novita - Elserra Siemin Ciamas Endang Kurniati Endang Kurniati Ermyna Seri Erwin Abubakar Fatihah Al Husna Febrianti, Riska Harahap, Annisa Oktavia Hasibuan, Raya Puspita Sari Heddy Lumban Toruan Heddy Lumbantoruan Ilham H Napitupulu Iskandar Muda Jazuli, Muhammad Asrin Khairi Anshor Khairi Anshor Khanti Listya Lenta Sigiro Lubis, Arif Ridho Marlya Fatira AK Michelle Navaya Muhammad Asrin Jazuli Muhammad Asrin Jazuli Muhammad Fatih Asykarillah Nasution Muhammad Yuan Aunhanief Muhammad Zuardi Muhammad Zuhirsyan Napitupulu, Ilham Hidayah Novi Handayani Simbolon Nur Salsabila Nurhaflah Soraya Nurhayati Nurhayati Nurlinda Nurlinda Nurlinda Nurlinda, Nurlinda Octa Purba Putri Hadi Utami Rahma Rahmadani Rahmadani Raisa Atthiyah Arin Raya Puspita Sari Hasibuan Rika Githamala Ginting Rikwan Effendi S Manik RINI INDAHWATI Riska Febrianti Safrida, Eli Salsabila, Sarah Saragih, Intan Lestari Sb, T. Nur'din Rizki Sebayang Rihat Seri, Ermyna Siahaan, Djames Siahaan, Sondang Beatrix Simanungkalit, Erwinsyah Sindy Losa Sinuhaji Sintiya Rajagukguk Siti Asnida Nofianna Soffadina Soffadina Sondang Beatrix Siahaan Sondang Beatrix Siahaan Sugianto Suherman Suherman Supaino Supaino Supaino Supaino Supriyanto Surbakti, Rudianto Suryanto T. Nur'din Rizki Sb Tarigan, Devanta Abraham Tasya Melati Sulaiman Tesalonika Putri Toruan, Heddy Lumban Wanda Lestari Wardayani Zalfa Sasqia Amanda Zuardi, Muhammad Zulhendry