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All Journal Primanomics : Jurnal Ekonomi & Bisnis Jurnal Ekuivalensi Jurnal Ilmiah Manajemen Kesatuan 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) Jurnal Ilmiah Smart Impression : Jurnal Teknologi dan Informasi 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 Automotive Engineering 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.
The Influence of Revenue Growth and Operating Expenses on Company Value Amin Hou; Deva Djohan; Duffin; Septa Diana Nabella; Adi Harianto
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3312

Abstract

This study aims to build a model of insurance company value based on revenue growth and operating expenses with Return on Equity (ROE) as a mediating variable. The study was conducted on six insurance companies listed on the IDX during the period 2020–2024 with a quantitative approach using SEM-PLS. The background of the study is the fluctuation of financial performance, especially the mismatch between revenue growth and equity efficiency and firm value. The results of the analysis show that revenue growth has a significant positive effect on firm value, both directly and through ROE. Conversely, operating expenses have a significant negative effect on firm value and are also mediated by ROE. ROE is proven to be a significant mediating variable in this relationship. The coefficient of determination (R²) value of 0.982 for firm value indicates that the model has a very strong ability to explain the variance of firm value. Meanwhile, R² for ROE of 0.566 indicates a moderate influence of the two independent variables. This study emphasizes the importance of increasing revenue and operational efficiency as a strategy to strengthen firm value and investor confidence.
PENGARUH GAYA HIDUP GENERASI Z DAN KEPRIBADIAN TERHADAP PENGGUNANAN PINJAMAN ONLINE (STUDI KASUS GENERASI Z DI KOTA MEDAN DENGAN APLIKASI KEUANGAN (FINTECH) harianto, adi; Gurusinga, Latersia; Sahputra, Juliandi
Jurnal Manajemen Akuntansi Dan Administrasi Bisnis Vol 8 No 1 (2024): Jurnal Ilmiah SMART
Publisher : Sekolah Tinggi Manajemen Bisnis (STMB) MultiSmart

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62262/jmab.v8i1.312

Abstract

Tujuan dari penelitian ini adalah untuk melihat bagaimana gaya hidup dan kepribadian Generasi Z mempengaruhi penggunaan pinjaman online di Kota Medan. Orang yang lahir pada tahun 1997 hingga 2012 disebut sebagai Generasi Z. Mereka terkenal karena kemampuan teknologinya yang tinggi dan keinginannya untuk bertransaksi sederhana, seperti menggunakan layanan pinjaman online. Ciri-ciri kepribadian seperti disiplin, keterbukaan, dan kecenderungan mengambil risiko juga dapat mempengaruhi perilaku keuangan seseorang. Metodologi penelitian ini memadukan pendekatan kuantitatif dan survei terstruktur dengan sampel warga Generasi Z Kota Medan. Pertanyaan pemanfaatan pinjaman online, kepribadian, dan gaya hidup termasuk di antara survei yang digunakan untuk mengumpulkan data. Untuk menguji teori dan menilai dampak faktor kepribadian dan gaya hidup terhadap pemanfaatan pinjaman online, teknik statistik seperti regresi berganda digunakan. Untuk menguji teori dan menilai dampak faktor kepribadian dan gaya hidup terhadap pemanfaatan pinjaman online, teknik statistik seperti regresi berganda digunakan. Temuan penelitian ini diharapkan dapat menambah pengetahuan tentang variabel-variabel yang mempengaruhi keputusan Generasi Z dalam menggunakan pinjaman online di Kota Medan. Implikasi dari temuan ini dapat menjadi landasan untuk menciptakan inisiatif pendidikan keuangan dan pemasaran yang lebih masuk akal.
The Effect of Employee Morale and Organizational Familiarity on Innovative Work Behavior through Employee Engagement Satrianny, Ika Puspa; Thamrin; Nasib; Harianto, Adi; Novirsari, Emma
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 2 (2025): JIMKES Edisi Maret 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i2.3252

Abstract

This study examines the influence of employee morale and organizational familiarity on innovative work behavior, with employee engagement serving as a mediating variable. The research contributes to the organizational behavior literature by integrating motivational and contextual factors to explain innovative behavior among employees, particularly within the context of an Indonesian manufacturing company, PT. Karya Lencana Mas. The study aims to investigate both the direct and indirect effects of employee morale and organizational familiarity on innovation through employee engagement. Using a quantitative approach, data were collected through structured questionnaires distributed to employees with a minimum of one year of service. The data were then analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM). The findings indicate that both employee morale and organizational familiarity have significant effects on innovative work behavior, both directly and indirectly through employee engagement. Employee engagement plays a crucial mediating role in strengthening these relationships. These findings highlight the importance of creating a positive work environment and enhancing employees’ understanding of organizational systems and culture. The practical implications of this study suggest the need for HR strategies and leadership practices that focus on improving employee morale and organizational socialization to foster a more engaged and innovative workforce.
Optimasi Random Forest untuk Peningkatan Sensitivitas Deteksi Fraud pada Data Imbalanced Tammamah Lubis, Hartati; Harianto, Adi
Impression : Jurnal Teknologi dan Informasi Vol. 5 No. 1 (2026): Maret 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jti.v5i1.1395

Abstract

Deteksi fraud pada transaksi keuangan merupakan permasalahan krusial akibat ketidakseimbangan data (imbalanced dataset) dan tingginya risiko kerugian finansial. Penelitian ini bertujuan mengoptimasi model Random Forest dalam mendeteksi transaksi fraud menggunakan dataset credit.csv. Proses optimasi dilakukan melalui RandomizedSearchCV untuk memperoleh kombinasi hyperparameter terbaik serta penyesuaian threshold probabilitas untuk meningkatkan nilai recall. Hasil eksperimen menunjukkan model mencapai nilai ROC-AUC sebesar 0.97 +, dengan recall fraud meningkatkan dari 0.83 pada threshold default menjadi 0.90 pada threshold 0.2. Hasil ini menunjukkan bahwa optimasi hyperparameter dan threshold efektif dalam meningkatkan sensitivitas sistem terhadap transaksi fraud.   Financial transaction fraud detection is a critical problem due to class imbalance in the dataset and the high financial losses associated with undetected fraudulent activities. This study aims to optimize a Random Forest model for detecting fraudulent transactions using the creditcard.csv dataset. The optimization process was conducted using RandomizedSearchCV to identify the best hyperparameter combination, and a probability threshold adjustment to improve recall performance. Experimental results show that the optimized model achieved an ROC-AUC score above 0.97, with fraud recall increasing from 0.83 at the default threshold to 0.90 at a threshold of 0.2. These findings indicate that hyperparameter tuning and threshold optimization effectively enhance the system's sensitivity to detecting fraudulent transactions.
Enhancing Financial Behavior through Financial Awareness and Professional Advice: Insights from the Government Sub-sidized Housing Program for Lecturers in Medan Sabaruddin Chaniago; Amin Hou; Adi Harianto; Septa Diana Nabella; Ibrahim Mallam Fali
Journal of Business Integration Competitive Vol. 2 No. 2 (2026): Journal of Business Integration Competitive
Publisher : Yayasan Bina Bisnis Nusantara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jobic.v2i2.75

Abstract

This study seeks to examine the impact of financial awareness on financial behavior, utilizing financial advisers as a mediating variable among Generation Y lecturers in Medan City participating in the government's 3 million subsidized housing program. The consistently poor quality of financial decision-making about subsidized housing ownership underscores the necessity of enhancing financial literacy, facilitated by the involvement of competent financial counselors. This research utilized a quantitative methodology, namely a survey technique including the dissemination of questionnaires to participants. The study's population comprised Generation Y lecturers in Medan City, with a sample size of 78 individuals selected through a random sampling method. The analysis of data was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) to evaluate both direct and indirect correlations among variables. The findings indicated that financial awareness exerted a favorable and significant influence on financial behavior. Moreover, financial awareness substantially affected the utilization of financial advisors, which subsequently yielded a favorable impact on financial behavior. It was shown that financial advisors indirectly affected the link between financial knowledge and financial conduct. This research underscores the necessity for government and subsidized housing program administrators to incorporate financial literacy initiatives tailored to the distinct requirements of lecturers, including training in long-term financial planning, subsidized mortgage simulations, and financing risk management. Additionally, it is recommended that higher education institutions offer internal financial consulting services or partner with financial advising organizations to aid instructors in making prudent and sustainable financial choices. This study shows that banks and other financial institutions need to strengthen the role of financial advisors by using education and personalized services to improve the way customers handle their money, especially when it comes to subsidized housing financing programs
Co-Authors Agus Susanto Ahmad Rivai Albert Albert Amin Hou Anita Anita Br Ginting, Berupilihen Chaniago, Sabaruddin Darwan Tanady Debora Tambunan Deby Siska Oktavia Pasaribu Deva Djohan Devia Febrina Dewi Rafiah Pakpahan Dewi Rapiah Pakpahan 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 Gurusinga, Latersia Hamjah Arahman Harianto, Yogi Rahman Feriza Ginting Hendy Hendy Heri Hardiansyah Hervina Sihombing, Ester HS, Widy Hastuty Ibrahim Mallam Fali 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 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 Rifda Daulay, Zulia Rivai, Ahmad Robin Robin Robin Roni Juliansyah Rusdiana Br Simamora Sahputra, Juliandi Septa Diana Nabella Siregar, Ratih Anggraini Siti Aisyah Syahlina, Maya Tammamah Lubis, Hartati 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