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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) KITABAH: Jurnal Akuntansi dan Keuangan Syariah JURNAL PENDIDIKAN TAMBUSAI 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 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 Kajian dan Penelitian Umum Jurnal Nirta: Studi Inovasi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Akuntansi Keuangan Dan Perpajakan Ekopedia: Jurnal Ilmiah Ekonomi All Fields of Science Journal Liaison Academia and Sosiety Journal Liaison Academia and Society
Reza Hanafi Lubis
Universitas Muslim Nusantara Al Washliyah
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy 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 Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Integrasi Aspek Hukum, Administrasi Negara, Ekonomi, dan Akuntansi dalam Pengelolaan Hutan Mangrove Berbasis Masyarakat Tampubolon, Khairuddin; Elazhari, Elazhari; Jenda Ingan Mahuli; Mahyudin Situmeang; Reza Hanafi Lubis; Hiya, Nirmadarningsih
Majalah Ilmiah METHODA Vol. 14 No. 2 (2024): Majalah Ilmiah METHODA
Publisher : Universitas Methodist Indonesia

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Abstract

The purpose of writing this scientific paper is to determine the integration of multidisciplinary science in community-based mangrove forest management. The object of writing is the mangrove forest in Bagan Serdang, Pantai Labu District, Serdang Bedagai Regency. Community-based mangrove forest management is an important approach to ensure the sustainability of the ecosystem and the welfare of local communities. This scientific paper explores the integration of legal, state administration, economic, and accounting aspects in community-based mangrove forest management. By highlighting the importance of cooperation between various disciplines and compliance with regulations, this scientific paper seeks to provide a comprehensive framework for managing mangrove forests effectively and sustainably. The results of the discussion of this scientific paper are 1. The importance of the legal aspect to educate the public about the potential for conflict and customary law that applies among the community in the management of mangrove forests, 2) in the aspect of administrative science, it is necessary to accommodate the social response of the community to the regional regulations that are made, 3) The economic aspect is the need to educate the community in empowering mangrove forests in producing economic value such as ecotourism and processing of mangrove forest resources that can have economic value, 4) The accounting aspect is by suggesting the application of the mangrove kite concept, namely by involving 4 elements in the management of mangrove forests, namely: Government, Academics, Community and Private. From the results of this scientific paper, it is hoped that it can provide education to the community in optimizing the use of mangrove forests from the integration of various fields of science and will be able to provide solutions to obstacles that will occur.
The Effect of Management Pressure, Locus of Control and Audit Disfunctional Behavior on Auditor Performance (Empirical Study of Public Accounting Firms in Medan City) Dinda Audria; Reza Hanafi Lubis
International Journal of Economics (IJEC) Vol. 1 No. 1 (2022): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.291 KB) | DOI: 10.55299/ijec.v1i1.70

Abstract

This study aims to analyze the effect of management pressure, locus of control and dysfunctional audit behavior on auditor performance. The research data is primary data by distributing questionnaires via google form to respondents. and processed using multiple linear regression analysis. The population and sample in this study amounted to 23 KAPs in Medan City but only 5 KAPs were accepted, so the sample used was 37 auditors. The results showed that management pressure, locus of control and dysfunctional audit behavior had an effect on auditor performance. Based on the conclusions above, the authors write some suggestions that are expected to be useful for 5 Public Accounting Firms in Medan City, namely for auditors it is expected to always teach and control Auditor dysfunctional behavior, so as to create good and quality Auditor Performance, for Public Accounting Firms are expected to provide good performance. good for clients by providing quality audit services and results, further researchers are expected to be able to add variables that affect Auditor Performance, because in this study only used variables Management pressure , Locus Of Control and Auditor Dysfunctional Behavior.
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.
Analisis Efektivitas Pemeriksaan Akuntansi Terhadap Pengendalian Internal Akuntansi Ayu Ceria Dewi Lubis; Reza Hanafi Lubis
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 1 (2025): 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.v6i1.4405

Abstract

In the context of increasingly complex accounting industry developments, the need for better services is very urgent. This is due to several factors that affect public trust in financial reports and auditor performance. Accounting audit is a crucial process in ensuring the accuracy and reliability of a company's financial information. Accounting audit is not only determined by the skills and expertise of the auditor, but also influenced by the quality of internal control implemented by the company. Internal control functions to minimize losses that may be caused by the company's operations. This allows for quick action to improve the quality of the company in accordance with the targets that have been set. General control aims to ensure stability and a well-managed control environment in an organization, which helps in the implementation of effective application controls. This study uses Descriptive qualitative research is a research approach that aims to describe a particular phenomenon, event, or problem. Descriptive qualitative research methods conducted only through literature studies offer an in-depth understanding of the topic being studied without the need to collect primary data. The results of this study indicate that internal control plays an important role in supporting the effectiveness of accounting audits and achieving overall company goals. Good internal control can help companies manage risk, improve financial performance, protect assets, improve information quality, ensure regulatory compliance, and improve operational efficiency. Therefore, company management needs to pay attention to and continuously improve their internal control system to achieve long-term success in a dynamic and complex business environment. Keywords: Internal Control, Accounting Audit
Peran Teknologi dalam Meningkatkan Efisiensi Audit Keuangan Rasyd Yudha Harahap; Reza Hanafi Lubis
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study discusses the role of technology in improving the efficiency of financial audits in the digital era. The rapid development of information technology has transformed traditional manual audit methods into more automated, accurate, and efficient ones. This study analyzes various technologies used in modern audits, such as audit software, artificial intelligence (AI), big data analytics, blockchain, and cloud-based systems, and their impact on the efficiency of the audit process. The implementation of technology allows auditors to access and analyze data faster, improve the accuracy of audit reports, and reduce the potential for human error. In addition, technology increases data transparency and security by reducing the risk of information manipulation and leakage. However, challenges remain, such as high implementation costs, resistance from traditional auditors, and cybersecurity risks. To overcome these challenges, optimal strategies that can be implemented include improving auditor training, strengthening IT infrastructure, and implementing a hybrid approach in the audit process. The results of the study show that organizations that adopt technology in financial audits experience an increase in efficiency of up to 60% and a significant reduction in audit errors. Therefore, the integration of technology in audits needs to be carried out in a structured manner and supported by all stakeholders so that its benefits can be optimized.
Analisis Penerapan Sistem Aplikasi Pelayanan Kepegawaian (SAPK) di Balai Besar Konservasi Sumber Daya Alam Sumatra Utara Nurfatimah, Ghefira; Handayani, Julia; Fauzi, Indra; Lubis, Reza Hanafi
Jurnal Pengabdian West Science Vol 4 No 03 (2025): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v4i03.2075

Abstract

Penelitian ini dilakukan di kantor Balai Besar Konservasi Sumber Daya Alam Sumatera Utara. Hasil observasi awal menunjukkan bahwa ada beberapa masalah dengan penerapan Layanan Pekerjaan Aplikasi Sistem (SAPK Online) di kantor tersebut. Masalah-masalah ini terutama berkaitan dengan sumber daya manusia dan teknologi saat ini. Dua tujuan utama penelitian ini adalah untuk menerapkan E-Government melalui Layanan Pekerjaan Aplikasi Sistem (SAPK Online). Tujuan pertama adalah untuk memahami bagaimana E-Government diterapkan melalui SAPK di Balai Besar Konservasi Sumber Daya Alam Sumatera Utara. Tujuan kedua adalah untuk menemukan faktor-faktor yang menghambat penerapan E-Government melalui SAPK di instansi tersebut. Studi ini termasuk dalam kategori penelitian kualitatif, dan tujuan utamanya adalah untuk menjelaskan secara rinci bagaimana E-Government diterapkan dalam administrasi kepegawaian melalui SAPK Online, atau Sistem Aplikasi Pelayanan Kepegawaian. Untuk menganalisis data, analisis deskriptif kualitatif digunakan, yang bertujuan untuk menggambarkan data yang dikumpulkan secara khusus melalui pengamatan, wawancara, dan dokumentasi. Selanjutnya, data ini dianalisis untuk menghasilkan kesimpulan yang sesuai dengan indikator yang telah ditentukan oleh penulis.
Analisis Pemahaman Mahasiswa Terhadap Materi Teori Akuntansi dalam Peningkatan Kompetensi pada Mata Kuliah Pemeriksaan Akuntansi Mhd. Shafwan Aziz; Reza Hanafi Lubis
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 2 (2025): April-Juni 2025
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/az7m9m82

Abstract

Studi ini meneliti bagaimana siswa memahami konsep teori akuntansi dan bagaimana ini berkontribusi untuk meningkatkan keterampilan mereka dalam kursus ujian akuntansi. Teori akuntansi dianggap sebagai dasar untuk dukungan audit dan analisis gelar. Data dikumpulkan melalui survei yang didistribusikan kepada siswa untuk pelatihan akuntansi. Studi ini menunjukkan bahwa pemahaman menyeluruh tentang teori akuntansi akan berkorelasi positif dengan kemampuan siswa untuk menyelesaikan tugas tes akuntansi. Dukungan untuk komponen seperti kecerdasan emosional, motivasi belajar, dan pendekatan pengajaran interaktif telah terbukti memainkan peran utama dalam memahami siswa. Namun demikian, masalah seperti pengetahuan awal dan pendekatan pembelajaran yang monoton tetap bermasalah. Untuk mempersiapkan siswa untuk persyaratan profesional di tempat kerja, pendekatan pendidikan tambahan seperti studi kasus dan simulasi ujian harus ditambahkan di bidang akuntansi.
Determinant Akuntabilitas Pengelolaan Keuangan Dana Bantuan Operasional Sekolah Pada UPT SPF SMP Negeri 1 Batang Kuis: Penelitian Riki Novita Dewi Harahap; Reza Hanafi Lubis
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2697

Abstract

The purpose of this study was to determine the effect of human resource quality (HR), accounting information systems, internal control, transparency together on the accountability of the management of School Operational Assistance Funds at UPT SPF SMP Negeri 1 Batang Kuis. Data collection techniques used in this study were questionnaires, observations, interviews, and documentation. This study used multiple linear regression analysis. The results showed that Human Resource Quality had a positive and significant effect on Accountability, Accounting Information Systems had a positive and significant effect on Accountability, Internal Control had a positive and significant effect on Accountability, Transparency had a positive and significant effect on Accountability, and human resource quality, accounting information systems, internal control and transparency together had an effect on Accountability. The quality of human resources, accounting information systems, internal control and transparency have a strong relationship with Accountability, which is 0.753. Or the quality of human resources, accounting information systems, internal control and transparency is 75.3%. while the remaining 24.7% is influenced by other factors not included in this study.
DIGITALISASI SEBAGAI SOLUSI KETERBATASAN PEMASARAN PRODUK UMKM DI DESA LALANG, KECAMATAN MEDANG DERAS, KABUPATEN BATU BARA Sukaisih; Lisma Sari; Putri Damayanti; Pratiwi Pranadita; Bidaratul Wahyuna; Reza Hanafi Lubis
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 1 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i1.313

Abstract

Penelitian ini bertujuan untuk mengidentifikasi potensi, kendala, dan strategi pengembangan usaha mikro, kecil, dan menengah di desa. Observasi lapangan menunjukkan bahwa usaha olahan snack, pengolahan ikan asin, dan pembuatan kue rumahan memiliki kualitas produk yang baik dan diminati masyarakat lokal, namun menghadapi kendala pemasaran terbatas, distribusi konvensional, kapasitas produksi kecil, dan inovasi kemasan yang minim. Hasil analisis menunjukkan bahwa digitalisasi pemasaran, inovasi kemasan, branding, serta peningkatan kapasitas sumber daya manusia melalui pelatihan manajemen dan literasi digital merupakan strategi yang efektif untuk meningkatkan daya saing dan keberlanjutan usahaTemuan ini memberikan gambaran penting bagi pelaku usaha dan pemangku kepentingan dalam merancang strategi pengembangan UMKM berbasis lokal yang berkelanjutan.
Financial Efficiency: An Analysis of Accounting Recording Systems in Food Sector MSMEs Jayusman, Sri Fitria; Harahap, Wilda Sri Munawaroh; Lubis, Reza Hanafi; Hidayat, Toni; Sari, Prista Purnama
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9465

Abstract

Accounting is a systematic process of recording, classifying, simplifying, and communicating financial transaction data with the aim of producing appropriate and reliable information for economic decision-making. In today's modern era, many micro, small, and medium enterprises (MSMEs), which are the backbone of the Indonesian economy, have yet to optimally implement accounting practices. A lack of understanding of accounting, limited human resources, and minimal access to information are the main challenges in implementing accounting in the MSME sector. This study aims to examine the extent of understanding and application of accounting records in 30 MSMEs in Cikondang Hamlet, RT 006/RW 002, located around the Pamulihan Grand Mosque. The data used consisted of primary data obtained through direct interviews with business owners, as well as secondary data sourced from documentation and other references. This study used a descriptive quantitative approach. The results of the study indicate that most MSMEs have not formally implemented accounting principles and still rely on simple records, or do not keep records at all. This has an impact on the inaccuracy of the financial reports produced and hinders accurate business decision-making.
Co-Authors , Intan Lidia Defega Ahmad Aidil Siregar Ahmad Landong Ali Djamhuri Alistraja D Silalahi Alistraja Dison Silalahi Ananda, Geby Citra Ayu Ceria Dewi Lubis Azhari Wijaya Bagariang, Sholahafifah Br Bancin, Fitriani Barham Siregar Bidaratul Wahyuna Candrasa, Limega Chairina Chairina, Chairina Dalimunthe, Moch. Idris Darmawan Sriyanto Detris, Mutiara Dian Lestari Dina Hastalona Dinda Audria Dirah Santika Sebayang Dita Deviana Fadhilah Elazhari, Elazhari Elli Afrida Emirza Henderlan Harahap Emirza Henderlan Harahap Fatnida Sari fauzi, indra Ferdi Aldiansyah Gadiez Salsabilla Panjaitan Geby Citra Ananda Handayani, Julia Haris Fahmi Harahap Hendra Harmain Hendra Harmain Henny Andriyani Wirananda Herlina Herlina Hidayat, Toni Hiya, Nirmadarningsih Hutagaol, Jamiatun Aisa Hutagaol, Jarungjung Ida Zulfida, Ida Ikrar Budi Indra Fauzi Jamiatun Aisa Hutagaol Jenda Ingan Mahuli 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 Rizaldy Wibowo Mhd. Shafwan Aziz Misdawati Misdawati Misdawati Misdawati Misdawati, Misdawati Moch. Idris Dalimunthe Murni Dahlena Nasution Nadhira, Ahmad Nova Azahra Nurfatimah, Ghefira Ovami, Debbi Chyntia Pangeran, Pangeran Panjaitan, Gadiez Salsabilla Pratiwi Pranadita Putri Damayanti Putri Kemala Dewi Putri Kemala Dewi Rahmadani, Khoiriah Rainal Sunny Rajagukguk, Frederick Rudy Sentosa Ramadha Yanti Parindori Ramzijah Ramzijah Ramzijah, Ramzijah Rasyd Yudha Harahap Ratna Sari Dewi Ratna Sari Dewi Riki Novita Dewi Harahap Rinsa Oos Rukmini Rukmini Safina, Wan Dian Sari, Fatnida Sari, Prista Purnama Selpida Sinurat Silalahi, Alistraja Dison Siregar, Horia Sri Fitria Jayusman Sri Murniyanti Sri Rahayu Sri Wardany Sriwardany Sriyanto, Darmawan Suginam Sugito - Sugito Sugito Sukaisih Susanniati, Aish Tanjung, Ali Mukti Tarigan, Purnaya Sari Tina Herianty Masitah Wardany, Sri Wilda Sri Munawaroh Harahap