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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Economic, Bussines and Accounting (COSTING) Dinamisia: Jurnal Pengabdian Kepada Masyarakat JURNAL PENELITIAN PENDIDIKAN SOSIAL HUMANIORA Owner : Riset dan Jurnal Akuntansi KITABAH: Jurnal Akuntansi dan Keuangan Syariah JURNAL PENDIDIKAN TAMBUSAI Unes Law Review AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Procuratio : Jurnal Ilmiah Manajemen Bahastra: Jurnal Pendidikan Bahasa dan Sastra Indonesia JURNAL MUTIARA AKUNTANSI El-Usrah: Jurnal Hukum Keluarga International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JURNAL PENELITIAN PENDIDIKAN BAHASA DAN SASTRA JURNAL PENELITIAN PENDIDIKAN SOSIAL HUMANIORA JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi SOSEK: Jurnal Sosial dan Ekonomi INVEST : Jurnal Inovasi Bisnis dan Akuntansi JPM: JURNAL PENGABDIAN MASYARAKAT Bisnis Net : Jurnal Ekonomi dan Bisnis Journal of Social Responsibility Projects by Higher Education Forum Jurnal Muhammadiyah Manajemen Bisnis (JMMB) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Akuntansi Prima Indo-MathEdu Intellectuals Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JRAM (Jurnal Riset Akuntansi Multiparadigma) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Business Analytics (IJBA) Comsep : Jurnal Pengabdian Kepada Masyarakat Journal of Trends Economics and Accounting Research International Journal Of Economics Social And Technology National Conference on Applied Business, Education & Technology (NCABET) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Worksheet : Jurnal Akuntansi International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Journal of Community Empowerment Studi Multidisipliner: Jurnal Kajian Keislaman AJCD Journal of Finance Integration and Business Independence Indonesian Journal of Taxation and Accounting All Fields of Science Journal Liaison Academia and Sosiety
Ovami, Debbi Chyntia
Universitas Muslim Nusantara Al-Washliyah
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy 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 Physics Public Health Social Sciences Transportation Other

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Analisis Determinan Keandalan Pelaporan Keuangan Pemerintahan Desa Di Kabupaten Deli Serdang Annisa Rizkia; Ratna Sari Dewi; Ova Novi Irama; Debby Chyntia Ovami
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (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.v7i5.11357

Abstract

This research aims to determine and analyze the influence of the Quality of Human Resources, Utilization of Information Technology, Internal Control Systems on the Reliability of Village Financial Reporting in Deli Serdang Regency. This research uses quantitative methods. The data collection method uses a questionnaire distributed directly to respondents. The respondents in this study were 52 respondents, namely the village treasurer and village secretary in Tanjung Morawa District, Deli Serdang Regency. As a data acquisition tool used is primary data and the measuring tool uses a Likert scale. This research was conducted in the village of Tanjung Morawa subdistrict. The sampling technique used is saturated sampling in which all members of the population are sampled. The data analysis used is multiple linear regression analysis using the SPPS program version 20. Based on the results of the analysis and discussion of the research results, it shows that the variables Human Resources (X1), Utilization of Information Technology (X2), Internal Control System (X3) are Partial and Simultaneous have a positive and significant influence on the Reliability of Financial Reporting (Y).
ANALYSIS OF THE DEVELOPMENT OF QUALITY EDUCATION AND ITS IMPACT IN REALIZING THE SUSTAINABLE DEVELOPMENT GOALS (SDGS) Juliana Sari Br Sitompul; Debbi Chintya Ovami; Reza Hanafi Lubis; Julia Handayani; Selpida Sinurat
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 2 (2023): IHERT (2023) SECOND ISSUE: International Conference on Health Science, Green Ec
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v5i2.424

Abstract

This research aims to explain and explain various strategies implemented by Indonesia in achieving the Sustainable Development Goals (SDGs) targets, especially related to improving the quality of education. The approach used in this study is qualitative descriptive, with a literature study method that gathers various relevant sources, including theories and previous research results related to the topic. Based on the results of the research, the condition of education in Indonesia is still concerning and uneven in all regions. Several provinces in Indonesia need to adopt SDGs strategies to overcome this educational inequality. It is hoped that the implementation of the SDGs program can help reduce educational inequality, as well as improve the quality of education in Indonesia, thus bringing positive changes to the country's progress.
Penerapan Pajak Penghasilan Pasal 22 Atas Pembelian Barang Di Badan Narkotika Nasional Kabupaten Mandailing Natal Nadiyah Diyanah Nasution; Rizqy Fadhlina Putri; Debbi Chyntia Ovami; Indra Fauzi; Ardhansyah Putra Hrp
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 2 (2024): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v5i2.4072

Abstract

This research was carried out at the National Narcotics Agency (BNN) Mandailing Natal Regency.The purpose of this research is to determine the application of Income Tax (PPh) Article 22 on theprocurement of goods at the National Narcotics Agency (BNN) Mandailing Natal Regency bycomparing the current regulations, namely Law Number 36 of 2008 concerning the fourth amendmentto the Law. Number 7 of 1983 concerning Income Tax. The data used in this research is data for theyear 2023. Data collection used interview and observation techniques. The data analysis techniqueuses descriptive statistical analysis techniques with the documents used in the form of: tax assistantbook, budget realization report, details of working unit working papers and proof of tax collection.Based on the results of the research conducted, it can be concluded that the application of IncomeTax (PPh) Article 22 on the procurement of goods at the National Narcotics Agency (BNN)Mandailing Natal Regency is in accordance with Law Number 36 of 2008 concerning the fourthamendment to Law Number 7 of 2008 1983 concerning Income Tax.
SHARIA COMPLIANCE DAN KINERJA KEUANGAN PADA BANK SYARIAH DI INDONESIA Ovami, Debbi Chyntia
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

The purpose of this study was to determine the effect of Sharia Compliance as proxied by the Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio as a proxy for financial performance at Sharia Banks in Indonesia. The population was sharia banks registered in the Financial Service authority in the period of 2016-2018. The total sample used was 13 samples taken by using census sampling technique . The analytical method used in this study is multiple regression. The results of this study indicate that the Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio as a proxy simultaneously influence the financial performance. Partially Islamic Income Ratio had positive and significant influence on financial performance, while the Profit Sharing Ratio and Islamic Investment Ratio had positive and insignificant influence on financial performance at Sharia Banks in Indonesia
PEMBENTUKAN SPIRIT JIWA MUSLIMPRENEURSHIP MELALUI MATA KULIAH KEWIRAUSAHAAN BERBASIS SYARIAH Lubis, Anggia Sari; Ovami, Debbi Chyntia
PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia Vol 1 No 1 (2018): PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia
Publisher : Perkumpulan Pendidik Kewirausahaan Indonesia (Perwira Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.729 KB) | DOI: 10.21632/perwira.1.1.1-15

Abstract

Entrepreneurship was an important factor to increase the economic growth of our country. Muslimpreneur was an actor of entrepreneurship that have an identity with personality and characteristic as a true moslem to run their business with islamic value. The real effort that we can do is to shaping and instill principles of moslempreneur soul by entrepreneur based sharia courses. The aims of this research was to knowing how to shaped of spirit moslempreneur soul by entrepreneur based sharia courses. The research method is qualitative descriptive and the data collected by observation and interview. The result of this research is entrepreneur based sharia courses can be a framework of shaping the spirit of moslempreneur soul for students
The behavior of SMEs in Implementation of financial accounting standards for SMEs to increase performance Debbi Chyntia Ovami; Rangga Pangestu; Alistraja Dison Silalahi; Ratna Sari Dewi
AMCA Journal of Community Development Vol. 3 No. 1 (2023): AMCA Journal of Community Development
Publisher : AMCA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51773/ajcd.v3i2.203

Abstract

SMEs are one of the driving forces of the Indonesian economy with abundant resources that have not been fully utilized. The role of SMEs is very important, so it must be considered how to improve the performance of these SMEs, namely through financial reports, the main problem in developing these businesses is financial management. SMEs are not yet aware of the importance of financial statements in a company because of limited information and knowledge about accounting. In the era of society 5.0 is a new era, where SMEs must be able to seize the golden opportunities to improve their business performance. To overcome the challenges, SMEs must make financial reports in accordance with the applicable financial accounting standards. With financial reports, SMEs can measure business performance and can be used as a basis for banks to assess the feasibility of SMEs. Based on these conditions, the purpose of this study is to analyze the behavior of SMEs towards the interest in implementing financial accounting standards for SMEs in improving their business performance. There are four factors that determine the interest of SMEs in implementing financial accounting standards for SMEs, namely performance expectancy, effort expectancy, facilitating conditions and social influence. The results of the study show that performance expectations and support have a positive and significant effect on the intention to implement SAK EMKM,
Pengaruh Likuiditas, Pertumbuhan Penjualan, Ukuran Perusahaan, Dan Profitabilitas Terhadap Nilai Perusahaan (Studi Kasus Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2021 – 2023) Henny Juliem; Fernanda Anggara; Angellica Angellica; Arie Pratania Putri; Debbi Chyntia Ovami
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 2 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i2.7320

Abstract

Tujuan penelitian ini adalah untuk mengidentifikasi pengaruh likuiditas, pertumbuhan penjualan, ukuran perusahaan, dan profitabilitas terhadap nilai perusahaan (studi kasus perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2021 – 2023). Penelitian ini menggunakan pendekatan kuantitatif dan dilakukan pada populasi atau sampel tertentu untuk menguji hipotesis yang telah ditentukan. Dalam penelitian ni, populasi yang digunakan adalah seluruh pertambangan yang terdaftar dalam Bursa Efek ndonesia tahun 2021 sampai dengan 2023 sebanyak 62 perusahaan. Pengambilan sampel Dengan menggunakan metode purposive sampling yaitu teknik penentuan sampel dengan pertimbangan tertentu menghasilkan 75 sampel penelitian. Hasil penelitian menunjukkan bahwa tidak terdapat pengaruh yang signifikan secara parsial antara Likuiditas terhadap Nilai Perusahaan. Terdapat pengaruh yang signifikan secara parsial antara Pertumbuhan Penjualan terhadap Nilai Perusahaan. Terdapat pengaruh yang signifikan secara parsial antara Ukuran Perusahaan terhadap Nilai Perusahaan. Tidak terdapat pengaruh yang signifikan secara parsial antara Profitabilitas Perusahaan terhadap Nilai Perusahaan. Secara simultan Likuiditas, Pertumbuhan Penjualan, dan Ukuran Perusahaan berpengaruh positif dan signifikan terhadap Nilai Perusahaan
Peran Artificial Intelligence Dalam Modernisasi Audit Dan Pelaporan Keuangan: Kajian Literatur Azizah, Nurul; Lestari, Ayu Dwi; Sari, Saijuwita; Osya, Zahra Zeinatha; Ovami, Debbi Chyntia
Jurnal Riset AKuntansi dan Bisnis Vol 25, No 1 (2025): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/24335

Abstract

This research aims to evaluate how Artificial Intelligence (AI) technology is applied in the modernization audit and financial reporting process through the literature study method. The application of AI in accounting has shown great impact, especially in terms of operational efficiency, improved data accuracy, and timely presentation of relevant financial information. AI is able to automate various complex processes such as irregularity detection, prediction-based data analysis, and the generation of financial reports quickly and accurately. Study results show that AI supports improved audit and reporting quality by reducing manual errors and speeding up the decision-making process. However, there are a number of challenges that need to be addressed, such as data security issues, information input quality, professional readiness, and AI's limitations in understanding the context of analysis. This research emphasizes that AI is not a total replacement for human auditors, but rather acts as a supporting technology that must be managed ethically and in accordance with regulations. Its successful implementation is highly dependent on organizational readiness, both in terms of technology and human resource competence.
Efektivitas Metode Manipulatif dengan Media Konvensional dalam Meningkatkan Hasil Belajar Matematika Siswa Kelas III SDN 060937 Medan Putra Fahlevi; Amin, Teguh Satria; Ovami, Debbi Chyntia; Hutasoit, Putri Romauli
Indo-MathEdu Intellectuals Journal Vol. 6 No. 4 (2025): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v6i4.3394

Abstract

This study aims to test the effectiveness of manipulative methods in improving mathematics learning outcomes of third grade students at SDN 060937 Medan. This type of research is classroom action research, with 20 students in class III as research subjects. To obtain data, the author conducted a learning outcome test before (pretest) and after the learning process (posttest). Data analysis used in this study is descriptive qualitative. The results of the study in cycle I showed that 13 students did not achieve the Minimum Completion Criteria (KKM) set, which was 75, with an average score of 70. Meanwhile, the results of the study in cycle II showed an increase, where 17 out of 20 students achieved completion, with an average overall score of 82.7. These findings indicate that manipulative methods are an effective strategy in improving mathematics learning outcomes in class III.
FINANCIAL LITERACY AND INVESTMENT FOR THE FUTURE OF BERYL’S CHOCOLATE AND CONFECTIONERY AND BHD (SERI KEMBANGAN) EMPLOYEES Debbi Chyntia Ovami; Sari Wulandari; Ita Mustika; Dea Laila Puspita; Kiki Amalia Harahap; Sheerad Sahid
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 1 (2025): March-June 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i1.2567

Abstract

This study aims to enhance financial literacy and investment knowledge among employees of Beryl’s Chocolate and Confectionery Sdn Bhd in Seri Kembangan. By adopting insights from international research and financial education programs implemented in developed countries such as the US, UK, and Australia, the company seeks to improve employees' financial decision-making, long-term savings, and investment strategies. This initiative includes structured training, interactive workshops, and workplace investment schemes, which are expected to enhance financial stability, reduce stress, and improve productivity and employee retention. Additionally, this research explores strengthening the competitiveness of Indonesian products through research conducted by the UMN Al-Washliyah team. By focusing on product innovation, digital transformation, and export readiness, the study provides SMEs with strategies to improve product quality, adopt sustainable production methods, and utilize e-commerce and financial technology to expand market reach. The Knowledge Transfer Program (KTP) plays a crucial role in bridging academia and industry, fostering collaboration among businesses, researchers, and government agencies to support sustainable economic growth. This research emphasizes the importance of financial literacy and investment knowledge in enhancing employee well-being while strengthening the global competitiveness of Indonesian products.
Co-Authors Abu Bakar Bin Busmah Adinda Olivia Alistraja Dison Silalahi Ananda Anugrah Nasution Andri Soemitra Angel, Cornelia Grace Angelia Angelia Angelia Baosiska Br. Silaban Angelina Natalia Angellica Angellica Angga Anggia Sari Lubis Annisa Rizkia Ardhansyah Putra Hrp Argo Putra Prima Ari Irawan Ari Irawan Ari Irawan Arie Pratania Putri Arif Qaedi Hutagalung Atika Wardati Hubbi Ayu Melati Ningsih Ayu Sya Pitri Sihombing Azzahra Adelia Barutu, Herlinawati Bela Nanda Sari Br Ginting, Lisa Septia Dewi Br. Ginting, Cindy Claudia Bryan Berlin BUDI SETIADI DARYONO Budiman Budiman Calvina Calvina Camelya Adelyani Camelya Adelyani Br Hutagalung Celia, Celia Cici Ayu Wandira Cindy Claudia Br. Ginting Dea Laila Puspita Dedi Riandi Pasaribu Dewi Nurmala Dian Lestari Effendy, Mhd Nazriel Ilham Ellen Wintan Erlina Erlina Esa Setiana Fadhila Amalia Pasaribu Fadrul Fadrul Fairuz Shofie Nasution Fatwa Risalaty Hsb fauzi, indra Febrina Zega Fernanda Anggara Fismarini Fismarini Fittri Yanti Ritonga Fittri Yanti Ritonga Gadiez Salsabilla Panjaitan Galih Supraja Gaol, Rosanti Lumban Gea, Annisa Fitri Ginting, Kristi Endah Ndilosa Ginting, Kristi Endah Ndilosa Gunawan, Olivia Gabriella Hafifudin Hafifudin Hafsah Haidir, Haidir Halim, Norica Halim, Vivian Hansela, Yolanda Hasibuan, Nikmatul Khoiriah Hayati, Winta Helsa Titania Lestari Henny Juliem Henny Zurika Lubis Herawaty , Netty Huang, Meggi Husna, M. Faisal Hutasoit, Putri Romauli Ilham Ramadhan Nasution Indra Fauzi Irawan Irawan Irva Novriza Utami Iskandar Muda Ita Mustika Jason Mulia Jessica Jessica Johansen Johansen Josephine Josephine Julia Handayani Juliana Sari Br Sitompul Junawan Junawan Junita Putri Rajana Harahap Kamaruddin, Mohd Khairul Amri Kartika Khalid Abdul Wahid Khalid Abdul Wahid Kiki Amalia Harahap Lestari, Ayu Dwi Lismardiana Lismardiana Lismardiana Lismardiana M. Faisal Husna M. Khairil Amar Lubis M. Khairil Amar Lubis M. Rasyid Sidik Mardiatun Ramadhani Purba Masinta Junaidah Mega Amelia Putri Melvin Wira Winata Mhd Nazriel Ilham Effendy Mhd Purwo Pranyoto Mhd. Shafwan Aziz Mila Setyani Purba Mila Setyani Purba Mita Sari Angraini Mohd Nasir Ismail Mohd Nasir Ismail Muhamad Bagas Reziqo Muhammad Azizi Syahputra Muhammad Azrai Muhammad Dimas Alfahri Mulyono, Hardi Murni Dahlena Nasution Nadiyah Diyanah Nasution Nanda Fitrah Gemilang Hasibuan Nazwa Amalia Netty Herawaty Nila Afningsih Noh Aisyah Mohd Ali Noor Marini Haji Abdullah Noor Marini Haji-Abdullah Noreen Azella Nawi Novennie Lusgiannivia Nur Aini Nur Hazizah Umar Nurhafni Siregar Nurlayla, Indah Nurmala Dewi, Nurmala NURUL AZIZAH Okta Rosalinda Lumban Tobing Olivia Gabriella Gunawan Olivia Gabriella Gunawan Osya, Zahra Zeinatha Ova Novi Irama Ova Novi Irama Ova Novi Irama Pasaribu, Fadhila Amalia Paska Prina Br Bangun Patricia Utama Purba, Nelvitia Putra Fahlevi Rafida Khairani Rakesh Sitepu Ramadhany, Andi Aulya Rangga Pangestu Ratna Sari Dewi Ratna Sari Dewi Reza Hanafi Lubis Ricka Putri Riddick Loowi Rindhira Humairah Ritonga, Fittri Yanti Ritonga, Putri Ulina Rizqy Fadhlina Putri Rukmini Rukmini Rustam Efendi Rustam Efendi Sakinah Putri Salsabilah, Sarah Santi Santi Saragi, Sandi Kamelia Saragi, Sofia Mahliza Sarah Salsabilah Sari Wulandari Sari Wulandari Sari, Saijuwita Selpida Sinurat Sembiring, Lismardiana Sembiring, Novelina Sembiring, Salmia Serli Yuli Marlina Sheerad Sahid Sheren Sheren Shita Tiara Shita Tiara Siallagan, Sri Susanti Simangunsong, Adinda Olivia Simanjuntak, Cindy Anggraini Siregar, Horia Siti Aminah Sitompul, Julana Sari Sri Arpaini Sri Fitria Jayusman Sri Fitria Jayusman Sri Rahayu Steward Christopher Suci Abdillah Suci Agsani Suginam Tanti Rahayu Teguh Satria Amin, Teguh Satria Tengku Dewi Rahmadani Tobing, Okta Rosalinda Lumban Toni Hidayat Toni Hidayat Tri Reni Novita Valentini, Vivian Wan Gustina Indah Sari Wedilya Wilda Sri Munawaroh Harahap Wirananda, Henny Andriyani Wisnu Darwanto Yuni Arti Yuni arti Yuni Shara