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All Journal Journal of Economic, Bussines and Accounting (COSTING) Enrichment : Journal of Management Jurnal IPTEK Bagi Masyarakat Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Akuntansi dan Keuangan Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Indonesian Journal of Education and Development Research Journal of Accounting Law Communication and Technology Jurnal Akuntansi Hukum dan Edukasi
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Politeknik Unggul LP3M
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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The ability of service quality in moderating transparency against muzakki's awareness of paying zakat Mahyudin
Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i6.1149

Abstract

Zakat is an obligation for Muslims and the responsibility of Muslims for the property they own. Handed over to managers who have been formed by the state with statutory regulations within the scope of statutory regulations, there are two organizations in managing zakat among the community. In North Sumatra, the zakat management body is referred to as North Sumatra BAZNAS having its address at Jl. Medan Estate Hajj Hospital, an institution where the people of North Sumatra province hand over their zakat wealth which entrusts the amil zakat agency in distributing and handing it over to people who become mustahiq. There is still a lack of public awareness in paying zakat, seen from the small amount of income each year compared to the number of Muslims in North Sumatra, which is 65%, although every year the receipt of zakat in Sumatra increases. Research Model used in this research is a tiered structure model and for test the proposed hypothesis is used SEM analysis technique (Structural Equation Modeling) which is operated via Partial Least Square (PLS) program. Transparency has a significant effect on muzakki's awareness of paying zakat, service quality affects muzakki's awareness of paying zakat, service quality does not moderate or does not strengthen and weaken the effect of transparency on the quality of muzakki's awareness of paying zakat
Analysis of Internal Control of Cash Receipt and Disbursement Functions at Unggul Polytechnic LP3M Medan Martin Martin; Purjianto Purjianto; Mahyudin Mahyudin
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 2, No 2 (2023): July 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v2i2.743

Abstract

Cash is the company's most liquid asset and plays a significant role in funding the company's operations compared to other investments, so cash control is needed within the company. Companies with organizational management where internal controls can control errors in carrying out the profession to protect cash from misuse efforts from when cash is received until it is disbursed. LP3M Superior Polytechnic is a private tertiary institution whose primary income is the payment of student tuition fees. The research method uses the descriptive analysis method. The test results show that the cash receipts internal control system is effective, contrary to the cash disbursement internal control. At the same time, the internal control system for cash disbursements has not been effective because there are still elements of Internal Control within the company that have not been fully implemented, including placing the cashier in the same room as other employees, which should be separate and have a separate room as accounting control.
PENGARUH UKURAN PERUSAHAAN, STRUKTUR AKTIVA, LIKUIDITAS, PROFITABILITAS, DAN KOMISARIS INDEPENDEN TERHADAP STRUKTUR MODAL PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2019-2023 Amri Prayoga Ginting; Widya Sufi Azzahra; Fidelis Ndururu; Florencia Florencia; Agus Tina; Mahyudin Mahyudin
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13278

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran perusahaan, struktur aktiva, likuiditas, profitabilitas dan komisaris independen terhadap struktur modal perusahaan manufaktur sektor industri konsumsi pada 2019-2023. Penelitian ini menggunakan penelitian kuantitatif dengan sampel yang digunakan adalah 15 perusahaan sektor manufaktur di BEI pada periode 2019-2023. Metode analisis data menggunakan regresi linier berganda. Purposive sampling digunakan sebagai metode pengambilan sampel. Kesimpulan penelitian ini adalah ukuran perusahaan tidak berpengaruh terhadap struktur modal perusahaan, struktur aktiva tidak berpengaruh terhadap struktur modal, likuiditas berpengaruh positif dan signifikan terhadap struktur modal, profitabilitas tidak berpengaruh terhadap struktur modal, komisaris independen berpengaruh positif dan signifikan terhadap struktur modal. Ukuran perusahaan, struktur aktiva, likuiditas, profitabilitas, dan komisaris independen berpengaruh positif dan signifikan terhadap struktur modal perusahaan. Kata Kunci: Ukuran Perusahaan, Struktur Aktiva, Likuiditas, Profitabilitas, Dan Komisaris Independen, Struktur Modal
PENGARUH INDEPENDENSI, KOMPETENSI, TIME BUDGET PRESSURE, PENGALAMAN AUDITOR, DAN INTEGRITAS TERHADAP KUALITAS AUDIT PADA KAP KOTA MEDAN Steven Richard; Ferryco Tandiono; Ine Indriani Sinuhaji; Agus Tina; Mahyudin Mahyudin
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 1 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13926

Abstract

Penelitian ini bertujuan untuk mengeksplorasi, menguji, serta menganalisis secara empiris pengaruh independensi, kompetensi, tekanan anggaran waktu (time budget pressure). pengalaman auditor, dan integritas terhadap kualitas audit di Kantor Akuntan Publik (KAP) di Kota Medan. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan asosiatif. Objek penelitian ini adalah auditor yang bekerja di KAP di Kota Medan. Teknik sampling yang diterapkan adalah stratified random sampling, dengan jumlah sampel sebanyak 64 responden dari total populasi 177 responden. Data dikumpulkan melalui penyebaran kuesioner, dan analisis data dilakukan dengan menggunakan structural equation model partial least square (SEM-PLS), yang diolah dengan bantuan perangkat lunak statistik Smart PLS. Hasil penelitian menunjukkan bahwa independensi, kompetensi, dan integritas memiliki pengaruh negatif terhadap kualitas audit, sementara time budget pressure dan pengalaman auditor berpengaruh positif terhadap kualitas audit.
PENINGKATAN KESADARAN PEMANFAATAN WAKTU MELALUI PEMBINAAN ROHANI TERKAIT PENGGUNAAN MEDIA SOSIAL Yuniar Andi Astuti; Berupilihen Br Ginting; Sujarwo Sujarwo; Hermansyah Hermansyah; Mahyudin Mahyudin; Ester Hervina Sihombing; Tumini Sipayung; Nirwaty Tarigan; Sondang Sondang
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 6, No 3 (2026): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v6i3.3001

Abstract

The rapid development of social media has provided various benefits in communication and access to information; however, its uncontrolled use can reduce productivity, disrupt time management, and diminish the quality of social interactions and spiritual activities. This community service program aimed to increase awareness of time utilization through spiritual guidance related to social media use among the congregation of Gereja Gembala, Jalan Panci No. 52, Medan City. The program employed an educational-participatory approach consisting of needs identification, pre-test, material presentation, spiritual guidance, interactive discussions, reflection, mentoring, and post-test evaluation. The results showed an improvement in participants’ understanding, with the average score increasing from 66.5% to 90.25%, representing a 23.75% increase, particularly in the aspect of time utilization from a Christian perspective. Therefore, spiritual guidance proved effective in enhancing awareness of time management related to social media use and encouraging wiser, more productive, and responsible behavior. ABSTRAKPerkembangan media sosial memberikan berbagai kemudahan dalam komunikasi dan akses informasi, namun penggunaannya yang tidak terkendali dapat menurunkan produktivitas, mengganggu pengelolaan waktu, serta mengurangi kualitas interaksi sosial dan aktivitas kerohanian. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kesadaran pemanfaatan waktu melalui pembinaan rohani terkait penggunaan media sosial pada jemaat Gereja Gembala Jalan Panci No. 52 Kota Medan. Metode yang digunakan adalah pendekatan edukatif-partisipatif melalui identifikasi kebutuhan, pre-test, penyampaian materi, pembinaan rohani, diskusi interaktif, refleksi, pendampingan, dan post-test. Hasil kegiatan menunjukkan peningkatan pemahaman peserta dari rata-rata 66,5% menjadi 90,25% atau meningkat sebesar 23,75%, terutama pada aspek pemanfaatan waktu dalam perspektif Kristen. Dengan demikian, pembinaan rohani terbukti efektif dalam meningkatkan kesadaran pemanfaatan waktu terkait penggunaan media sosial serta mendorong perilaku yang lebih bijaksana, produktif, dan bertanggung jawab.
Environmental Management Accounting dan Eco-Innovation terhadap Kinerja Keuangan Berkelanjutan melalui Efisiensi Biaya Mahyudin Mahyudin; Martin Martin; Mardiah Hasanah Nasution
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7818

Abstract

This research was conducted to examine how Environmental Management Accounting (EMA) and Eco-Innovation affect Sustainable Financial Performance, with Cost Efficiency acting as a mediating variable among SMEs in Medan City. A quantitative method with an explanatory research framework was applied in this study. The research population included 341 culinary SMEs officially registered at the Investment and One-Stop Integrated Service Office (DPMPTSP) of Medan City. By applying the Slovin formula, 184 respondents were selected as the research sample. Data were gathered through questionnaire distribution using a Likert-scale measurement. The analysis was carried out using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings show that Eco-Innovation positively and significantly influences both Cost Efficiency and Sustainable Financial Performance. In addition, Cost Efficiency was found to positively contribute to Sustainable Financial Performance. Environmental Management Accounting also demonstrated a positive and significant impact on Cost Efficiency; however, its direct relationship with Sustainable Financial Performance was negative though still statistically significant. Moreover, Cost Efficiency was proven to mediate the effect of Eco-Innovation on Sustainable Financial Performance and also mediate the relationship between Environmental Management Accounting and Sustainable Financial Performance. Overall, the results suggest that adopting eco-friendly innovations alongside environmental management accounting practices can strengthen operational efficiency and support the long-term financial sustainability of SMEs.
The Role of Maqashid Sharia-Based Zakat Accounting in Supporting the Achievement of Sustainable Development Goals (SDGs) at BAZNAS North Sumatra Mahyudin Mahyudin; Salisa Amini; Yenni Samri Juliati Nasution; Marliyah Marliyah
Journal of Accounting Law Communication and Technology Vol. 3 No. 1 (2026): Januari 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jalakotek.v3i1.7713

Abstract

This study examines the role of maqashid al-sharia–based zakat accounting in supporting the achievement of the Sustainable Development Goals (SDGs) at the National Zakat Agency of North Sumatra Province. Using a descriptive qualitative approach and an interpretive paradigm, the research explores the implementation of PSAK 109, the integration of maqashid al-sharia values, and the contribution of zakat programs to SDG targets. Data were collected through in-depth interviews, direct observations, and analysis of financial statements and program reports issued by National Zakat Agency. The findings reveal that National Zakat Agency North Sumatra has applied zakat accounting in accordance with PSAK 109 to ensure transparency and accountability, although the measurement of maqashid-oriented social impact has not yet been fully quantified. Core maqashid values such as hifz al-mal, hifz al-nafs, and hifz al-aql are reflected in the institution’s flagship programs, including Sumatera Utara Makmur, Sumatera Utara Sehat, and Sumatera Utara Cerdas, which contribute directly to SDG 1 (No Poverty), SDG 3 (Good Health and Well-being), SDG 4 (Quality Education), SDG 8 (Decent Work and Economic Growth), and SDG 10 (Reduced Inequalities). The study highlights that zakat accounting serves not only as a financial reporting mechanism but also as an instrument for promoting social and spiritual development aligned with maqashid al-sharia. Nonetheless, challenges remain in developing measurable indicators, strengthening human resource capacity in sharia-based accounting, and aligning maqashid values with SDG targets. The study recommends the development of a Maqashid–SDGs Index and enhanced competency building to strengthen the role of zakat in sustainable development. Overall, the findings reinforce the potential of zakat accounting as a model of Islamic sustainable accounting oriented toward societal welfare and long-term impact
Integrasi Literasi Keuangan dan Digital Marketing untuk Pemberdayaan UMKM Kuliner Minasari Nasution; Abdul Gani; Andry Roy PS; Zahri Fadli; Mahyudin Mahyudin; Nurul Khairina
Jurnal IPTEK Bagi Masyarakat Vol 5 No 3 (2026)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-ibm.v5i3.1505

Abstract

This community service program aims to improve the competitiveness of culinary MSMEs in Siboruon Village through financial literacy and digital marketing education. This activity was attended by 35 participants and was carried out using participatory training and practical mentoring methods. Evaluation was conducted through pre-test and post-test questionnaires that were analyzed statistically. The results showed a significant increase in financial literacy scores, from an average of 2.48 to 4.21 (p < 0.001), as well as digital marketing competencies, from an average of 2.10 to 4.03 (p < 0.001). A total of 71.4% of participants successfully created or optimized business social media accounts. The novelty of this program lies in the integration of simple bookkeeping and platform-based digital marketing tailored to the characteristics of rural MSMEs. This program has proven to be effective in strengthening managerial capacity and increasing the competitiveness of MSMEs.
The Effect of Level of Education, Accounting Knowledge and Size of Business Entity on the Quality of Financial Statements (Case Study: UMKM Medan Tuntungan District) Ridho Ignatius Hallawa; Mahyudin Mahyudin
Indonesian Journal of Education and Development Research Vol. 2 No. 2 (2024): Juli 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/ijedr.v2i2.2278

Abstract

This study aims to determine and test whether educational background, accounting understanding, and business size affect the quality of financial statements of MSMEs in Medan Tuntungan District. And to find out which variable has the most influence on the quality of financial statements. A quality financial report is a financial report that can provide information to its users. This research uses quantitative methods. The data used is primary data obtained from respondents using a questionnaire. The population in this study were MSMEs in Medan Tuntungan District. The sampling technique used purposive sampling technique so that only 37 MSME respondents were obtained. Based on this research, it is found that educational background and business size have no significant effect on the quality of MSME financial reports. Meanwhile, accounting understanding has a significant effect on the quality of MSME financial reports.
The Influence of Asset Inventory on Optimizing Fixed Assets at PT. Indomarco Prismatama Ade Irma Limbeng; Mahyudin Mahyudin
Jurnal Akuntansi Hukum dan Edukasi Vol. 1 No. 2 (2024): November 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jahe.v1i2.3674

Abstract

This study aims to determine the effect of Asset Inventory on Fixed Asset Optimization at PT Indomarco Prismatama. The approach in this research is an associative / quantitative approach. The research was conducted at PT Indomarco Prismatama (Indomaret) which is located at JL Industri, No. 60, Tanjung Morawa B, Tanjung Morawa, Dagang Kerawan, Tj. Morawa, Deli Serdang Regency, North Sumatra 20362, Indonesia. Research started in February 2024 until completion. The population of this study were Indomaret employees who were in charge of recording assets and managing the assets of PT Indomarco Prismatama, 211 people and the number of samples in this study were 138 respondents. The data analysis technique uses simple regression. The results showed that Asset Inventory had a positive and significant effect on Fixed Asset Optimization at PT. Indomarco Prismatama Medan. Optimization of fixed assets at PT Indomarco Prismatama is determined or explained by the independent variable, namely asset inventory while the remaining 35.2% is influenced by other variables not examined in this study such as Maintenance and Maintenance, Employee Training and Competence and Asset Quality.
Co-Authors Abdul Gani Ade Irma Limbeng Agus Tina Amini, Salisa Amri Prayoga Ginting Andry Roy PS Br Ginting, Berupilihen Ester Hervina Sihombing Ferryco Tandiono Fidelis Ndururu Florencia Florencia Hermansyah Hermansyah Ine Indriani Sinuhaji MARDIAH HASANAH NASUTION Marliyah Martin Martin Minasari Nasution Nirwaty Tarigan Nurul Khairina Purjianto Ridho Ignatius Hallawa Sondang Sondang Steven Richard Sujarwo Sujarwo Tumini Sipayung Widya Sufi Azzahra Yenni Samri Juliati Nasution Yuniar Andi Astuti Zahri Fadli Zakia Fadhila