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All Journal AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Economics and Digital Business Review Movere Journal Journal of Management, Economic and Accounting (JMEA) Worksheet : Jurnal Akuntansi Indo-Fintech Intellectuals: Journal of Economics and Business SAMBARA: Jurnal Pengabdian Kepada Masyarakat
Harahap, Ardhansyah Putra
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Journal : Worksheet : Jurnal Akuntansi

 1 
ANALISIS AKUNTABILITAS, TRANSPARANSI, DAN PERTANGGUNGJAWABAN PADA PENERIMAAN ZAKAT DALAM MENGELOLA LAPORAN KEUANGAN (PADA BAZNAS KOTA MEDAN) Siregar, Fifi Hayrani; Harahap, Ardhansyah Putra
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6415

Abstract

The aim of this research is to determine accountability, transparency and responsibility for zakat receipts in managing financial reports. This research applies a descriptive qualitative approach, describing and explaining qualitatively with explanatory sentences the Accountability, Transparency and Accountability report data on Zakat Income Levels in the management of Financial Reports at BAZNAS Medan City. The subject of this research is Baznas Medan City. The objects of this research are financial reports, Medan City Baznas zakat fund management reports and the Deputy Chair of Medan City Baznas, Medan City Baznas Financial Staff. The results of this research are that Accountability for Zakat Receipts in Managing Financial Reports: optimal management of zakat funds is able to influence public trust in providing zakat funds to zakat institutions. Transparency in Zakat Receipts in Managing Financial Reports: transparent financial reports have a very important role in building muzakki's trust in BAZNAS Medan City. Financial report transparency refers to the openness and clarity of information presented in the Medan City BAZNAS financial reports. Accountability for Zakat Receipts in Managing Financial Reports: Accountability is very important in managing zakat funds. Accountability for optimal management of zakat funds can influence public trust in providing zakat funds to zakat institutions. 
PENGARUH KEPUASAN WAJIB PAJAK, INSENTIF PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN TRUST SEBAGAI VARIABEL MODERASI DI KPP PRATAMA LUBUK PAKAM Raja Guk-Guk, Febri Yanti; Silalahi, Alistraja Dison; Jayusman, Sri Fitria; Harahap, Ardhansyah Putra
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7250

Abstract

This research aims to see the role of trust as a moderating factor between dependent and independent variables in KPP Pratama Lubuk Pakam. The method used in research uses quantitative methods. The population in this study is all taxpayers registered with KPP Pratama Lubuk Pakam in 2024 as many as 90,425 people. The sampling technique uses the simple random sampling method with the Slovin formula, so that a sample of 99.98 or 100 taxpayers are obtained registered in KPP Pratama Lubuk Pakam. The analysis method used in this research is multiple linear regression. The data used in this study is primary data. Data analysis techniques include descriptive statistical tests, validity and reliability tests, classical assumption tests, and multiple linear regression tests with the help of SPSS software version 20. The results of the study show that: 1. Taxpayer satisfaction, incentives, and sanctions show an F-calculated value of 16.516 which is greater than F-table 2.47, as well as a significance value of 0.000 which is less than 0.05.2. Satisfaction has a partial and significant effect on taxpayer compliance, which is seen from the t-calculated value (3. 367) which is greater than the t-table (3.367>1.988) with a significance level of 0. 001 which is less than 0. 05. Incentives have a significant influence on taxpayer compliance. It is known that the value of t-calculated (2.107) is greater than the t-table (2.107>1.988) with a significance level of 0. 043 which is greater than 0. 05.4. Sanctions also have a partial and significant effect on taxpayer compliance. The t-calculated value (2.049) is greater than the t-table (2.049 >1.988) with a significance level of 0.038 which is greater than 0.05.
Co-Authors , Yunita Sari Rioni Andriana, Melly apriyanti, yuniar Desniarti, Desniarti Dwi Saraswati Ekawati, Yesi Enda Jerina Br Tarigan Enelta Dian Filma Erika Syahnum Ester Agnes Jovanka Simamora Febiola Natasya Simangunsong Feli Finna Sitinjak Hasibuan, M.Anggra Ikhah Malikhah Khairiah Khairiah Matondang, Roma Uli Tua Br Muhammad Luthfi Nurhafni Siregar Nurmairina Ova Novi Irama Raja Guk-Guk, Febri Yanti Ratna Sari Dewi Shuharianto, Joko Silalahi, Alistraja Dison Simorangkir, Rennika Irfenti Seprina Sinaga, Masniawita Gloria Sinaga, Sartika Juwita Siregar, Fifi Hayrani Siregar, Ina Namora Putri Siregar, Riswa Holamita Sitangang, Pesta Rut Cahaya Sri Fitria Jayusman Supiyandi Supiyandi Syahputri, Novita Tamimi, Afifah Wardany, Sri Welli