Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

5.298

P-Index

This Author published in this journals

All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) KITABAH: Jurnal Akuntansi dan Keuangan Syariah AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Account : Jurnal Akuntansi, Keuangan dan Perbankan International Journal of Economics Development Research (IJEDR) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) JPM: JURNAL PENGABDIAN MASYARAKAT Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Pengabdian kepada Masyarakat ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JRAM (Jurnal Riset Akuntansi Multiparadigma) Jurnal Multidisiplin Madani (MUDIMA) Formosa Journal of Multidisciplinary Research (FJMR) Journal of Trends Economics and Accounting Research International Journal of Economics (IJEC) Worksheet : Jurnal Akuntansi All Fields of Science Journal Liaison Academia and Sosiety Journal Liaison Academia and Society International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Majalah Ilmiah METHODA Jurnal Pengabdian West Science Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Jurnal Nirta: Studi Inovasi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Akuntansi Keuangan Dan Perpajakan Ekopedia: Jurnal Ilmiah Ekonomi

Reza Hanafi Lubis

Universitas Muslim Nusantara Al Washliyah

Author-ID : 632870

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 46 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4 5

STRATEGI MEWUJUDKAN DESA INOVASI MELALUI PENGEMBANGAN POTENSI DESA Debbi Chyntia Ovami; Murni Dahlena Nasution; Horia Siregar; Reza Hanafi Lubis; Sri Rahayu; Suginam Suginam
AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 6 No. 1 (2022): Amaliah: Jurnal Pengabdian Kepada Masyarakat
Publisher : LP2M UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v6i1.1227

Pengabdian pada Masyarakat ini bertujuan untuk memberikan pengetahuan mengenai strategi mewujudkan desa inovasi melalui pengembagan potensi desa di Desa Mangga Dua Kecamatan Tanjung Beringin Kabupaten Serdang Bedagai. Sasaran pengabdian adalah Aparat Desa, Bumdes, dan Masyarakat di Desa Mangga Dua Kecamatan Tanjung Beringin Kabupaten Serdang Bedagai. Permasalahan utama selama ini banyak sumber – sumber potensi desa agar menjadi keunggulan atau ciri khas dari desa tersebut, namun belum optimal dalam mengembangkannya. Dalam kegiatan ini akan melibatkan 20 orang yang terdiri dari masyarakat setempat dan BumDes. Kegiatan ini dilaksanakan dengan metode pendampingan secara langsung ke peserta. Hasil kegiatan pendampingan menunjukkan tanggapan yang sangat baik dari peserta dengan adanya respon yang positif. Peserta antusias untuk memberikan ide – ide kreatif terkait dengan pengembangan desa di era Scoiety 5.0dan memiliki tekat yang kuat untuk saling bekerjasama mewujudkan Desa Inovasi di Desa Mangga Dua kabupaten Serdang Bedagai.

Pengaruh Corporate Governance Dan Profitabilitas Terhadap Audit Report Lag Pada Perusahaan Real Estate Dan Property Debbi Chyntia Ovami; Reza Hanafi Lubis
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH | VOL. 2 | NO. 1 | 2018
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (605.114 KB)

This study aims to examine and analyze the effects of corporate governance (measured through managerial ownership, institutional ownership, independent commissioners and audit committees) and profitability to audit report lag on real estate and property companies in Indonesia. This type of research is causal research. Population in this research is Real Estate and Property firms listed on Indonesia Stock Exchange in period 2012-2016 number 61 company. The sampling technique used is purposive sampling obtained the number of observations of 170 units of analysis. The results showed that institutional ownership and independent commissioners had a negative and significant impact on audit report lag while managerial ownership, audit committee and profitability had no significant effect. Simultaneously, corporate governance as measured by managerial ownership, institutional ownership, independent commissioners, audit committees and profitability has significant and significant impact on audit report lag on real estate and property companies in Indonesia

PENGOLAHAN LIMBAH PLASTIK MENJADI PAVING BLOCK DESA PEMATANG JOHAR KECAMATAN LABUHAN DELI KABUPATEN DELI SERDANG Ferdi Aldiansyah; Haris Fahmi Harahap; , Intan Lidia Defega; Rinsa Oos; Reza Hanafi Lubis
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 9: Februari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v1i9.1232

This community service activity, which is located in Pematang Johar village, generally aims to instill a strong personality in students regarding leadership, responsibility, entrepreneurship, as well as increase student empathy and concern directly with the community. In this activity, the focus of attention is helping the community find solutions to various problems, one of which is the management of waste and plastic waste. Based on the results of surveys, interviews, and observations made to the Pematang Johar village community, especially in hamlet XV, Pematang Johar village, that public awareness of waste management is very minimal and there is a lot of plastic waste piling up which can have a negative impact on health and disrupt the preservation of environmental functions, both residential areas, forests, rice fields, and rivers. To reduce the volume of plastic waste that is not managed properly, an effort is made to utilize plastic waste for the manufacture of Paving Blocks. The method used in the effort to manage plastic waste is by providing counseling and assistance to the community about the process of managing plastic waste

Mengenal Pajak Pengasilan PPh 21 Tentang Perubahan Tarif Terbaru Bagi Wajib Pajak Reza Hanafi Lubis; Ahmad Landong
ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Vol. 3 No. 1 (2022): Februari
Publisher : CERED Indonesia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/jas.v3i1.609

Pengabdian kepada masyaraka) dengan dalam pembangunan masyarakat sebagai wahana penerapan dan pengembangan ilmu dan teknologi. Melalui SDGs Desa yang merupakan upaya konkret dalam membangun bangsa yang bertujuan agar SDGs nasional dapat tercapai melalui upaya pencapaian SDGs Desa secara terpadu di masa pandemi covid-19. Dilaksanakan dengan metode individual, metode pengumpulan data menggunakan wawancara, obesrvasi serta dokumentasi. Metode wawancara ini bertujuan menggali informasi kepada masyarakat mengenai potensi desa. dilaksanakan secara individu di lokasi sekitar tempat tinggal di Desa Tanah Merah, Kecamatan Air Putih, Kabupaten Batu Bara. Hasil dari penelitian ini menunjukanbetapa pentingnya digitalisasi desa melalui media sosial dan Teknologi digital sebagai alat yang utama untuk meningkatkan kesadaran masyarakat akan isu Covid-19, pentingnya pengetahuan PHBS, Literasi Digital terhadap Anak-anak dan mendigitalisasi makanan khas desa melalui video promosi desa yang di update melalui media sosial.

Pengaruh Pengenaan Sanksi Administratif, Kesadaran Wajib Pajak, dan Penerapan E-Samsat Terhadap Tingkat Kepatuhan Pajak Kendaraan Bermotor Di Provinsi Sumatera Utara Dirah Santika Sebayang; Reza Hanafi Lubis
Formosa Journal of Multidisciplinary Research Vol. 1 No. 2 (2022): June 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

The purpose of this study was to determine the effect of the imposition of administrative sanctions, taxpayer awareness and application of the E-samsat system on partial and simultaneous motor vehicle tax compliance in Samsat Medan Selatan. This research is a quantitative research using primary data. This study used a sample of 100 taxpayer respondents using accidental sampling technique. The data analysis technique used in this research is Validity Test, Reliability Test, Normality Test, Multiple Linear Regression Test, and Hypothesis Testing (F Test and T Test). The data was processed using SPSS Version 23. The results showed that the Tax Administration Sanctions (X1) and Taxpayer Awareness (X2) were accepted partially, which means that they affect the Motor Vehicle Taxpayer Compliance in North Sumatra Province, while the E-Samsat Program Implementation was rejected. which means it has no effect on Taxpayer Compliance. Meanwhile, Simultaneous Tax Administration Sanctions (X1), Taxpayer Awareness (X2), Implementation of E-Samsat (X3) have a significant effect on Motor Vehicle Taxpayer Compliance in South Medan Samsat.

Analisis Laba dan Arus Kas Dalam Memprediksi Financial Distress (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar di BEI Periode 2016-2018) Dian Lestari; Debbi Chyntia Ovami; Reza Hanafi Lubis
Journal of Trends Economics and Accounting Research Vol 2 No 3 (2022): March 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.828 KB)

This research aimed to determine the ability of profit and cash flow in predicting the financial distress at the BEI-registered banking company. This type of research was a qualitative descriptive, the technique of data collection was by observation, the data used was the financial statements for 3 years starting from 2016 until the year 2018. The variables used in this study were income, cash flows and financial distress. The results showed that a better profit variable was used in predicting the financial distress in the upcoming 1 year compared to the cash flow variable

CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN AUDIT REPORT LAG Debbi Chyntia Ovami; Reza Hanafi Lubis
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 2 (2018): Desember
Publisher : Universitas Islam Islam Sumatera Utara

This research purpose is to examine and analyze the effects of corporate governance (measured through managerial ownership, institutional ownership, and independent commissioners) and size to audit report lag on real estate and property companies in Indonesia. This type of research is causal research. Population in this research is Real Estate and Property firms listed on Indonesia Stock Exchange in period 2012-2016 number 61 company. The sampling technique used is purposive sampling obtained the number of observations of 170 units of analysis. The results showed that managerial ownership, institutional ownership,independent commissioners and size had a negative and significant impact on audit report lag. Simultaneously, corporate governance had been measured by managerial ownership, institutional ownership, independent commissioners, and size has significant impact on audit report lag on real estate and property companies in Indonesia.

Faktor-faktor yang Mempengaruhi Kecurangan Akuntansi (Studi Kasus pada PT. Bank Tabungan Negara (Persero) Tbk KC Medan) Ahmad Aidil Siregar; Reza Hanafi Lubis
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 9 No. 2 (2022): EDISI DESEMBER 2022
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v9i2.4827

This research was conducted at PT. Bank Tabungan Negara (Persero) Tbk KC Medan which aims to test and analyze the factors that influence accounting fraud which consists of internal control, individual morality, motivation and obedience to accounting rules. This study uses a quantitative method with a questionnaire instrument. The population in this study were all employees at PT. Bank Tabungan Negara (Persero) Tbk KC Medan, amounting to 85 people. The number of samples selected by purposive sampling method was 37 people. The analytical method used is multiple linear regression analysis. The results showed that internal control, individual morality and motivation partially had a positive and significant effect on accounting fraud, and the obedience of accounting rules partially had a negative and significant effect on accounting fraud at PT. Bank Tabungan Negara (Persero) Tbk KC Medan. Meanwhile, simultaneously internal control, individual morality, motivation and compliance with accounting rules have a positive and significant effect on accounting fraud at PT. Bank Tabungan Negara (Persero) Tbk KC Medan.

Analisis Determinan yang Mempengaruhi Deviden Tunai Pada Perusahaan Farmasi Di Bursa Efek Indonesia Reza Hanafi Lubis
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

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

Investors buy shares and get dividends from the company because investors have invested funds in the company. The company's decision to distribute and pay dividends is one that requires careful consideration of various aspects. This study was conducted with the aim of knowing the effect of operating cash flow and net income on cash dividends in food and beverage companies listed on the Indonesia Stock Exchange 2012-2016. This study uses an associative approach. The type of data collected is quantitative data. The data source used is secondary data. The population in this study are food and beverage sub-sector companies listed on the Indonesia Stock Exchange 2012-2016. The sampling method used is purposive sampling. there are 9 companies used as samples in this study. The data analysis technique used is multiple linear analysis, hypothesis testing, namely: coefficient of determination (R2), partial test (t test) and simultaneous test (f test). The results of this study partially show that operating cash flow has no significant effect on cash dividends, while net income has a significant effect on cash dividends. Simultaneously operating cash flow and net income have a significant effect on cash dividends.

PENGARUH KUALITAS PELAYANAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA MEDAN BELAWAN Reza Hanafi Lubis
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 3 No. 1 (2017): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i1.425

This research is to measure the influence of service quality at KPP Pratama Medan Belawan and tax sanctions. This research using survey with description quantitative. These samples are 100 tax payers at KPP Pratama Medan Belawan. The questionaires are for the tax payers as respondence. The results service quality and tax sanction have positive influence for the tax payers obidient at KPP Pratama Medan Belawan.Keywords: service quality, sanction, obedient

Co-Authors , Intan Lidia Defega Ahmad Aidil Siregar Ahmad Landong Ali Djamhuri Ananda, Geby Citra Ayu Ceria Dewi Lubis Bagariang, Sholahafifah Br Bancin, Fitriani Barham Siregar Bidaratul Wahyuna Candrasa, Limega Chairina Chairina, Chairina Dalimunthe, Moch. Idris Debbi Chintya Ovami Dian Lestari Dina Hastalona Dinda Audria Dirah Santika Sebayang Dita Deviana Fadhilah Elazhari, Elazhari Elli Afrida Emirza Henderlan Harahap fauzi, indra Ferdi Aldiansyah Handayani, Julia Harahap, Wilda Sri Munawaroh Haris Fahmi Harahap Hendra Harmain Herlina Herlina Hidayat, Toni Hiya, Nirmadarningsih Hutagaol, Jamiatun Aisa Hutagaol, Jarungjung Ida Zulfida, Ida Ikrar Budi Indra Fauzi Jamiatun Aisa Hutagaol Jenda Ingan Mahuli Julia Handayani Juliana Sari Br Sitompul Junita Putri Rajana Harahap Khairina Taufik Khairuddin Tampubolon Lisma Sari Mahuli, Jenda Ingan Mahyudin Situmeang Manullang, Marihot Masitah, Tina Herianty Mhd Dhani Habra Mhd. Shafwan Aziz Misdawati Misdawati Misdawati, Misdawati Murni Dahlena Nasution Nadhira, Ahmad Nurfatimah, Ghefira Ovami, Debbi Chyntia Pangeran, Pangeran Pratiwi Pranadita Putri Damayanti Putri Kemala Dewi Rahmadani, Khoiriah Rainal Sunny Rajagukguk, Frederick Rudy Sentosa Ramzijah, Ramzijah Rasyd Yudha Harahap Ratna Sari Dewi Riki Novita Dewi Harahap Rinsa Oos Sari, Fatnida Sari, Prista Purnama Selpida Sinurat Silalahi, Alistraja Dison Siregar, Horia Sri Fitria Jayusman Sri Rahayu Sriwardany Sriyanto, Darmawan Suginam Sugito - Sukaisih Tanjung, Ali Mukti Tarigan, Purnaya Sari Wan Dian Safina Wardany, Sri

Title

Found 46 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 46 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 46 Documents
Search