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All Journal Primanomics : Jurnal Ekonomi & Bisnis Jurnal Ekuivalensi Community Development Journal: Jurnal Pengabdian Masyarakat GANDRUNG: Jurnal Pengabdian Kepada Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Tangible Journal Jurnal Ekonomi Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Jurnal Kolaboratif Sains Arus Jurnal Sosial dan Humaniora ProBisnis : Jurnal Manajemen International Journal of Science and Environment Indonesian Journal of Contemporary Multidisciplinary Research Nanggroe: Journal Of Scholarly Service JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling ULINA: Jurnal Pengabdian kepada Masyarakat Nanggroe: Journal of Scholarly Service International Journal of Sustainable Applied Sciences (IJSAS) International Journal Business, Management and Innovation Review Journal of Business Integration Competitive Journal of Finance Integration and Business Independence International Journal of Economics and Management Research
Adi Harianto
Institut Bisnis Informasi Teknologi Dan Bisnis
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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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.
Integration of Sustainable Accounting Principles in Local Economy-Based MSMEs in North Medan Adi Harianto
International Journal Business, Management and Innovation Review Vol. 2 No. 4 (2025): International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i4.168

Abstract

The aim of this research is to explore how sustainable accounting principles are integrated into local economy-based MSMEs (Micro, Small, and Medium Enterprises) in North Medan. Sustainable accounting is increasingly recognized as a vital component for ensuring that businesses adopt environmentally responsible practices and contribute to long-term economic sustainability. This study will examine how MSMEs in North Medan implement sustainable accounting principles in their operations and the effects these practices have on their financial and environmental outcomes. Using a quantitative approach, this study will provide an in-depth and explanatory analysis of the integration process. Data will be collected through a structured survey questionnaire distributed to business owners, managers, and employees of MSMEs in North Medan. The study's population will consist of local MSMEs from various sectors in the region. A purposive sampling technique will be employed to select participants whose businesses have either adopted or are in the process of adopting sustainable accounting principles. The collected data will be analyzed using Smart PLS statistical tools to evaluate the relationships between the adoption of sustainable accounting principles and different business results, including financial performance, environmental impact, and operational efficiency. This research aims to offer a thorough understanding of the factors influencing the integration of sustainable accounting in MSMEs and its implications for local economic growth. Furthermore, the study will provide practical recommendations for MSME owners and managers on how to better incorporate sustainable accounting practices into their daily operations. The findings are anticipated to help in the development of more effective policies and strategies that encourage sustainable growth, enhance the competitiveness of MSMEs in North Medan, and offer valuable insights to policymakers and development agencies aiming to support local businesses in their shift toward more sustainable practices.
Behavioral and Knowledge-Based Determinants of Tax Compliance: A Study on SMEs in North Medan, Indonesia Adi Harianto; Fali, Ibrahim Mallam; Ahmad Rivai; Tyus Windi Ayuni; Rafida Khairani
Journal of Finance Integration and Business Independence Vol. 1 No. 2 (2025): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v1i2.36

Abstract

This study examines the impact of accounting knowledge and taxpayer attitudes on tax compliance among Small and Medium Enterprises (SMEs) in North Medan. Using a quantitative approach, data were collected through surveys distributed to SME owners and managers who are directly involved in financial decision-making. The study found that both accounting knowledge and positive taxpayer attitudes significantly influence tax compliance. Accounting knowledge enables business owners to understand tax obligations and manage financial records accurately, leading to improved compliance. Meanwhile, taxpayer attitudes, such as the perception of fairness and trust in the tax system, also play a crucial role in determining the level of compliance. The results suggest that enhancing accounting education and fostering positive attitudes toward taxation could improve tax compliance in the SME sector. This research provides valuable insights for policymakers and tax authorities aiming to promote compliance through targeted educational programs and awareness campaigns.
Co-Authors Agus Susanto Ahmad Rivai Albert Amin Hou Anita Anita Br Ginting, Berupilihen Chaniago, Sabaruddin Darwan Tanady Debora Tambunan Deby Siska Oktavia Pasaribu Devia Febrina Dewi Rafiah Pakpahan Dewi Rapiah Pakpahan Djohan, Deva Duffin Eka Nurmala Sari Essia Ries Ahmed Abu Ries Ester Ester ESTER HERVINA SIHOMBING, ESTER HERVINA Fakhrul Hirzi, M. Fali, Ibrahim Mallam Ginting, Yogi Rahman Feriza Hamjah Arahman Harianto, Yogi Rahman Feriza Ginting Hendy Hendy Heri Hardiansyah Hervina Sihombing, Ester HS, Widy Hastuty IKA PUSPA SATRIANNY Ina Liswanty Indra Budiman Irfan irwadi Juliansyah, Roni Junaidi Junaidi Jung Jung Sen Kuandi Chandra Lidia Berliana Siboro M. Fakhrul Hirzi Manda Dwipayahi Bhastary Manda Dwipayani Bhastary Martin Mega Sanjaya Mhd Restu Razaq Razaq Mhd. Restu Razaq Muhammad Fathoni Nainggolan, Susan G.V. Nasib Nazah, Khairatun Novirsari, Emma Nurul Syafiqah Azman Rafida Khairani Rafika Sari Br Sembiring Ramadhani, Laily Ratih Amelia Ratih Amelia, Ratih Razaq, Mhd Restu Razaq Restu Razaq, Mhd. Rifda Daulay, Zulia Rivai, Ahmad Robin Roni Juliansyah Rusdiana Br Simamora Sen, Jung Siregar, Ratih Anggraini Siti Aisyah Syahlina, Maya Taufiq Risal Thamrin Tika Nirmala Sari Tony Honkley Tyus Windi Ayuni Tyus Windi Ayuni Viktor Saputra Ginting Widy Hastuty HS Wijaya, Elyzabeth Winda Sari, Vina Zakia Fadila Zulkheiri