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Sistem Pengendalian Internal dalam Pencegahan Fraud yang di Moderasi oleh Nilai-Nilai Islam: (Studi pada Kantor PT. Pegadaian Syariah Cabang Medan) Hastuty HS, Widy; Harianto, Adi; Razaq, Mhd Restu Razaq; Chaniago, Sabaruddin; Pasaribu, Deby Siska Oktavia
Arus Jurnal Sosial dan Humaniora Vol 4 No 1: April (2024)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v4i1.365

Abstract

Penelitian ini bertujuan untuk mengetahu pengaruh Sistem Pengendalian Internal Dalam Pencegahan Fraud Yang Di Moderasi Oleh Nili-nilai Islam (studi pada Kantor PT. Pegadaian Syariah Cabang Medan). Jenis penelitian ini merupakan jenis asosiatif dan kuantitatif. Lokasi tempat penelitian ini dilakukan di kantor CPS Pegadaian Syariah Setia Budi Tanjung Rejo yang beralamat di Jl. Setiabudi no 96 Medan. Populasi dalam penelitian ini adalah seluruh pegawai CPS Pegadaian dengan jumlah 69 pegawai. Metode pengambilan sampel pada penelitian ini menggunakan metode non probability sampling sementara untuk teknik pengambilan sample menggunakan sampling jenuh dimana seluruh populasi dijadikan sample hal ini dikarenakan jumlah populasi yang kurang dari 100. Penelitian ini menggunakan teknik analisis data SEM PLS (Structural Equational Modelling) bertujuan melakukan analisis jalur (path). Analisis ini sering disebut dengan generasi kedua dari analisis multitarivate. Hasil penelitian menunjukkan bahwa sistem pengendalian internal yang diterapkan oleh PT. Pegadaian Syariah Cabang Medan memiliki peran yang signifikan dalam mencegah fraud. Selain itu, nilai-nilai Islam memoderasi praktik pengendalian internal tersebut dengan memberikan landasan etis yang kuat dalam mengatur perilaku organisasi. Temuan ini menunjukkan bahwa integrasi nilai-nilai Islam dalam sistem pengendalian internal dapat meningkatkan efektivitas dalam mencegah fraud dan mempromosikan kepatuhan terhadap prinsip-prinsip syariah. Penelitian ini memberikan kontribusi penting bagi pemahaman tentang hubungan antara sistem pengendalian internal, nilai-nilai Islam, dan pencegahan fraud. Implikasi praktis dari penelitian ini adalah perlunya perusahaan untuk memperkuat sistem pengendalian internal mereka dengan mempertimbangkan nilai-nilai etis, termasuk nilai-nilai Islam, sebagai landasan untuk mengurangi risiko fraud dan memperkuat kepatuhan terhadap prinsip-prinsip syariah.
Kepemimpinan Perusahaan dan Modal Intelektual terhadap Kinerja Keuangan Bumdes: Kemampuan Inovasi sebagai Variabel Pemoderasi Razaq, Mhd Restu; Harianto, Adi; Albert; Bhastary, Manda Dwipayani; Pakpahan, Dewi Rafiah
Arus Jurnal Sosial dan Humaniora Vol 4 No 1: April (2024)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v4i1.382

Abstract

Penelitian ini bertujuan untuk mengetahui Kepemimpinan Perusahaan dan Modal Intelektual Terhadap Kinerja Keuangan Bumdes: Kemampuan Inovasi Sebagai Variabel Pemoderasi. Jenis penelitian ini merupakan jenis asosiatif dan kuantitatif. untuk mengkaji bagaimana suatu variabel memiliki keterkaitan atau berhubungan dengan variabel lain, atau apakah suatu variable dipengaruhi oleh variabel lainnya. Adapun yang menjadi lokasi tempat penelitian ini dilakukan di kantor Camat Kutambaru yang beralamat di Jl. Puskesmas, Lau Lugur, Salapian, Langkat Regency, North Sumatra 20773. Populasi dalam penelitian ini adalah Bumdes yang berlokasi di Desa Perkebunan Maryke Kecamatan Kutambaru. Penelitian ini menggunakan teknik analisis data SEM PLS (Structural Equational Modelling) bertujuan melakukan analisis jalur (path). Hasil penelitian menunjukkan kepemimpinan perusahaan berpengaruh terhadap kinerja keuangan BUMDes mempunyai koefisien jalur sebesar 0.556. Ini menunjukkan bahwa jika semakin tinggi kepemimpinan perusahaan yang diterapkan dilingkungan BUMDes maka semakin tinggi pula tingkat kinerja keuangan BUMDes di Desa Perkebunan Maryke. Modal intelektual terhadap kinerja keuangan BUMDes mempunyai koefisien jalur sebesar 0.403. Ini menunjukkan bahwa jika semakin tinggi modal intelektual karyawan BUMDes maka semakin tinggi pula tingkat kinerja keuangan BUMDes di Desa Perkebunan Maryke. Secara langsung kemampuan inovasi terhadap kinerja keuangan BUMDes mempunyai koefisien jalur sebesar 0.764. Ini menunjukkan bahwa jika semakin tinggi kemampuan inovasi yang diterapkan dilingkungan BUMDes maka semakin tinggi pula tingkat kinerja keuangan BUMDes di Desa Perkebunan Maryke. Secara tidak langsung kemampuan Inovasi Memoderasi kepemimpinan perusahaan terhadap kinerja keuangan BUMDes mempunyai koefisien jalur sebesar 0.419. Ini menunjukkan bahwa jika BUMDes Desa Perkebunan Maryke ingin meningkatkan kinerja keuangan BUMDes maka harus meningkatkan kepemimpinan melalui kemampuan inovasi. Dengan nilai probabilitas (p-values) sebesar 0.000 < 0,05.
Pengaruh Digital Marketing dan Penanganan Keluhan terhadap Loyalitas Pelanggan Coffe Shop di Kota Medan Sihombing, Ester Hervina; Nasib; Harianto, Adi; Razaq, Mhd Restu; Hou, Amin
Arus Jurnal Sosial dan Humaniora Vol 4 No 2: Agustus (2024)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v4i2.540

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemasaran digital dan penanganan keluhan terhadap loyalitas pelanggan di kedai kopi di Kota Medan. Pendekatan yang digunakan adalah kuantitatif dengan menggunakan kuesioner sebagai instrumen pengumpulan data primer. Sebanyak 300 responden pengunjung kedai kopi di Kota Medan dipilih secara acak sebagai sampel penelitian. Data dianalisis menggunakan metode regresi berganda. Hasil penelitian menunjukkan bahwa pemasaran digital memiliki pengaruh yang signifikan terhadap loyalitas pelanggan di kedai kopi. Selain itu, penelitian ini menemukan bahwa penanganan keluhan pelanggan yang efektif juga meningkatkan loyalitas pelanggan di kedai kopi. Namun, penelitian ini menemukan bahwa penanganan keluhan hanya memiliki pengaruh yang moderat terhadap loyalitas pelanggan jika dibandingkan dengan pemasaran digital. Implikasi dari penelitian ini adalah bahwa strategi pemasaran digital yang efektif dapat menjadi kunci untuk meningkatkan loyalitas pelanggan di kedai kopi. Selain itu, penerapan sistem yang baik untuk menangani keluhan pelanggan sangat penting untuk mempertahankan loyalitas pelanggan. Pengelola kedai kopi di Kota Medan dapat menggunakan temuan ini untuk mengembangkan strategi pemasaran digital yang lebih efektif dan meningkatkan pengalaman pelanggan dalam menangani keluhan mereka. Penelitian lebih lanjut disarankan untuk mempertimbangkan variabel lain yang dapat memengaruhi loyalitas pelanggan, seperti kualitas dan harga produk.
Efforts to Increase Digital Literacy in Class XII Students at Budi Agung Private Vocational School Medan Nasib; Harianto, Adi; Juliansyah, Roni; Novirsari, Emma; Honkley, Tony; Martin; Hervina Sihombing, Ester; Hastuty HS, Widy; Amelia, Ratih; Tambunan, Debora
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2024): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v5i2.3765

Abstract

Digital literacy is the ability to use information and communication technology (ICT) effectively and critically. Digital literacy can involve the ability to find, evaluate, use and create information through various digital platforms. On this occasion, the focus was on increasing digital literacy for students in class XII of Budi Agung Private Vocational School, Medan. In this community service activity, face-to-face seminars and basic training are carried out for all students. Digital literacy can certainly provide benefits for students. The benefits that can be felt with digital literacy are that students can access various sources of information to support learning, help with assignments, teach students to evaluate the reliability and validity of online information sources which will also be useful as preparation for the world of work.
Socialization and Creation of Entrepreneurial Products for Class XII Tritech Informatics Accounting Vocational School Medan Harianto, Adi; Chandra, Kuandi; Fakhrul Hirzi, M.; Arahman, Hamjah; Rivai, Ahmad; Budiman, Indra; Wijaya, Elyzabeth; Susanto, Agus; Restu Razaq, Mhd.; Nasib
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2024): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v5i2.4090

Abstract

In the current era of globalization and information technology, entrepreneurship is an important key in developing one's potential and helping drive the economy at various levels of society. The Medan Tritech Informatics Vocational High School (SMK) Accounting as one of the vocational secondary education institutions plays a role in equipping its students with entrepreneurial skills. Entrepreneurship refers to the process of creating, managing and developing a new venture or business, with the aim of generating profits. It involves various activities such as identifying business opportunities, developing product or service ideas, designing a business plan, gathering necessary resources (such as capital and labor), and managing day-to-day business operations.
Efforts to Foster a Young Entrepreneurial Spirit at SMK Tunas Harapan Batang Serangan, Langkat Regency Harianto, Adi; Mhd Restu Razaq; Manda Dwipayahi Bhastary; Mega Sanjaya; Kuandi Chandra; Darwan Tanady; Robin; Irwadi; Rusdiana Br Simamora; Dewi Rapiah Pakpahan
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v6i1.4601

Abstract

Digital technology is indispensable and vital nowadays. The swift advancement of information technology in today's globalized society necessitates that individuals possess the capability to effectively employ technology. This is equally pertinent to the younger generation or students. Educational institutions must combine entrepreneurial education with digital technology into their curriculum and include components of extracurricular activities. This community service initiative involves Tunas Harapan Vocational High School as the partner. Additionally, the challenge within this community service involves fostering student enthusiasm for engaging in business activities or entrepreneurship, educating SKM Tunas Harapan students on utilizing the Canva digital platform for commercial purposes, and offering training to enable students to design for entrepreneurial or business endeavors. The training session had 10 students and 2 instructors as participants. Moreover, the training techniques employed in this community service initiative include lectures, question-and-answer sessions, debates, demonstrations, and hands-on practice. The outcomes of the exercise demonstrate that students at Tunas Harapan Vocational School have improved their knowledge and abilities.
Efforts to improve the work skills of Tunas Harapan Batang Serangan Vocational School students Nasib; Roni Juliansyah; Amin Hou; Tambunan, Debora; Rivai, Ahmad; Chaniago, Sabaruddin; Martin; Rifda Daulay, Zulia; Winda Sari, Vina; Harianto, Adi
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v6i1.4639

Abstract

Students must get training that imparts essential skills to effectively confront obstacles in the workforce and remain competitive. An essential training for vocational high school students is the development of a curriculum vitae (CV) and preparation for job interviews. This program is highly advantageous for SMK Tunas Harapan students and is a community service initiative designed to enhance their preparedness for the professional realm. The execution of this program arises from the imperative for vocational high school graduates to acquire the competencies necessary for crafting an appealing CV and effectively preparing for job interviews, since they represent the preliminary stages toward workforce entry. This training comprises two primary sessions. The initial session addresses proficient CV composition strategies and best methods for emphasizing talents and experience. The second session addresses employment interview preparation, encompassing effective communication strategies, professional demeanor, and responses to frequently asked interview questions. This workshop includes an interview simulation to provide students with practical experience. This training has effectively enhanced students' confidence in crafting CVs and preparing for job interviews. We anticipate that SMK Tunas Harapan students will be more competitive and prepared to confront challenges in the workforce with the skills they have learned.
Exploring the Mediating Role of Fintech Adoption in Reducing Perceived Risks and Promoting SME Sustainability Adi Harianto; Devia Febrina; nasib, nasib; Ratih Amelia; Muhammad Fathoni
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.541

Abstract

This study examines the role of fintech adoption in mediating the relationship between perceived risk and business sustainability in Small and Medium Enterprises (SMEs) in Samosir Regency. Using a quantitative approach with data analyzed through Structural Equation Modeling (SEM), the study finds that fintech adoption significantly reduces the perceived risks faced by SME owners, which in turn contributes to long-term business sustainability. Digital technologies such as electronic payment systems, peer-to-peer lending platforms, crowdfunding, and mobile banking have proven to enhance operational efficiency, expand market reach, and improve financial transparency and control. These benefits help SMEs build resilience and competitiveness, especially in rural areas like Samosir where access to conventional financial services is limited. Despite the potential benefits, challenges such as limited technological knowledge, digital infrastructure gaps, regulatory uncertainty, and the lack of skilled human resources remain major barriers to effective fintech implementation. The study highlights that the role of government and stakeholders is vital in creating an enabling environment for fintech adoption. This includes policies that encourage innovation, facilitate access to digital infrastructure, provide education and training to increase digital literacy, and foster partnerships between SMEs and fintech service providers. Additionally, support from local communities and continuous awareness campaigns can further reduce resistance to change and increase trust in digital financial solutions. Overall, this research emphasizes that fintech adoption plays a crucial role in not only mitigating business risks but also supporting the long-term sustainability and growth of SMEs in the digital era.
EDUKASI UJI KOMPETENSI AKUNTANSI DALAM MENDUKUNG LULUSAN YANG BERKOMPETENSI PADA SMK TRITECH INFORMATIKA Harianto, Adi; Razaq, Mhd Restu; Nainggolan, Susan G.V.; Anita, Anita; Sanjaya, Mega; Tanady, Darwan; Hou, Amin; Tambunan, Debora; Bhastary, Manda Dwipayani; Nasib, Nasib
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.27426

Abstract

Artikel ini membahas tentang pentingnya uji kompetensi akuntansi di sekolah menengah kejuruan (SMK). Uji kompetensi memberikan penilaian objektif terhadap keterampilan siswa dalam bidang akuntansi. Hal ini membantu mereka memahami sejauh mana pemahaman dan keterampilan mereka dalam topik-topik yang terkait dengan akuntansi. Hasil dari uji kompetensi dapat membantu siswa dan guru memetakan area-area di mana siswa memiliki kekuatan dan kelemahan. Informasi ini dapat digunakan untuk merancang program pembelajaran yang lebih terarah dan efektif. Lebih lanjut, pada artikel ini melakukan fokus terkait penggunaan aplikasi perangkat lunak akuntansi seperti MYOB. Dengan aplikasi ini selanjutnya, siswa diberi tugas untuk memasukkan data keuangan, menyiapkan laporan keuangan, dan melakukan analisis menggunakan perangkat lunak tersebut dengan membagi kedalam beberapa tim. Hal ini membantu para siswa memperoleh keterampilan praktis dalam penggunaan alat-alat yang digunakan di dunia kerja. Selanjutnya, dalam pelatihan ini, siswa harus memiliki pemahaman yang kuat tentang konsep dasar akuntansi, seperti pencatatan transaksi, pengelompokan akun, persiapan laporan keuangan, dan lain sebagainya. Langkah-langkah yang dilakukan ini diharapkan dapat membentuk generasi yang tangguh, dan berkompetensi sehingga dapat berdaya saing dalam dunia kerja nantinya.
The Influence of Taxpayer Knowledge, Motor Vehicle Tax Sanctions, and the Samsat Drive Thru System On Motor Vehicle Taxpayer Compliance (Case study of Motor Vehicle Taxpayer at Samsat Drive Thru Medan) Berupilihen br Ginting; Adi Harianto; Mhd. Restu Razaq; Sabaruddin Chaniago; Amin Hou
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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

Abstract

This study supposed to determine the effect of taxpayer knowledge, motor vehicle tax sanctions, and the Samsat Drive Thru system on compliance of motor vehicle taxpayers (case study of motor vehicle taxpayer at Samsat Drive Thru Medan). The type of research that will be used in this research is descriptive and associative methods, because there are variables that will be examined for their relationship and the aim is to present a structured, factual, and accurate description of the facts in the relationship between the variables studied. The population of this study is motor vehicle taxpayers who make PKB payments in 2023 and researchers limit the population to 150 taxpayers and the sampling technique used is accidental sampling of 150 taxpayers. The data analysis technique used is the Validity and reliability test to see the influence between variables using the Hypothesis test (Test and Test f) and the determination test using SPSS. The results showed that Taxpayer Knowledge has a positive and significant effect on Taxpayer Compliance at the Medan samsat office. PKB sanctions have a positive and significant effect on taxpayer compliance at the Medan samsat office. The Samsat Drive Thru system has a positive and significant effect on taxpayer compliance at the Medan samsat office. Determination Test Taxpayer Knowledge, motor vehicle tax sanctions Sanctions, Samsat Drive Thru system while the remaining 28.9% is influenced by other variables not examined in this study such as service quality, motor vehicle tax sanctions fees and other variables. To Dispenda as a government agency in charge of Motor Vehicle Tax payments should increase innovation in Motorized Tax payments as effectively and efficiently as possible so that taxpayer compliance will increase.
Co-Authors Agus Susanto Ahmad Rivai Albert Albert Amin Hou Anita Anita Atika Rahmi Br Ginting, Berupilihen Darwan Tanady Darwan Tanady Debora Tambunan Deby Siska Oktavia Pasaribu Deva Djohan Devia Febrina Dewi Rafiah Pakpahan Dewi Rapiah Pakpahan Duffin Eka Nurmala Sari Elyzabeth Wijaya Emma Novirsari Emma Novirsari Essia Ries Ahmed Abu Ries Ester Ester ESTER HERVINA SIHOMBING, ESTER HERVINA Fachrun Nissa Fakhrul Hirzi, M. Fali, Ibrahim Mallam Ginting, Yogi Rahman Feriza Hamjah Arahman Harianto, Yogi Rahman Feriza Ginting Hartati Tammamah Lubis Hendy Hendy Heri Hardiansyah Hervina Sihombing, Ester HS, Widy Hastuty Ibrahim Mallam Fali Ika Listyawati IKA PUSPA SATRIANNY Ina Liswanty Indra Budiman Irfan irwadi Juliandi Sahputra Juliansyah, Roni Junaidi Junaidi Jung Jung Sen Kuandi Chandra Laily Ramadhani Latersia Gurusinga Lidia Berliana Siboro M. Fakhrul Hirzi Manda Dwipayahi Bhastary Manda Dwipayani Bhastary Martin Martin Martin Maya Syahlina Mega Sanjaya Mhd Restu Razaq Razaq Muhammad Fathoni Murdifin azhar Nainggolan, Susan G.V. Nasib Nazah, Khairatun Nurul Syafiqah Azman Rafida Khairani Rafika Sari Br Sembiring Rahima Br Purba Ratih Amelia Ratih Amelia Rifda Daulay, Zulia Rivai, Ahmad Rivai, Ahmad Robin Robin Roni Juliansyah Roni Juliansyah Rusdiana Br Simamora Sabaruddin Chaniago Septa Diana Nabella Siregar, Ratih Anggraini Siti Aisyah Sri Kawuri Sri Mauliza Taufiq Risal Thamrin Thamrin Tika Nirmala Sari Tony Honkley Tony Honkley Tyus Windi Ayuni Tyus Windi Ayuni Viktor Saputra Ginting Vina Winda Sari Widy Hastuty HS Yogi Rahman Feriza Ginting Zakia Fadila Zulkheiri