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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 Best Journal (Biology Education, Sains and Technology) International Journal of Economics Development Research (IJEDR) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING 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) Al-Buhuts (e-journal) 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 Akuntansi, Manajemen dan Ekonomi Digital (JAMED) Jurnal Nirta: Studi Inovasi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Akuntansi Keuangan Dan Perpajakan Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Ekopedia: Jurnal Ilmiah Ekonomi Jurnal Ilmu Hukum dan Keadilan 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 Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology 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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Pengaruh Pengenaan Sanksi Administrasi dan Kesadaran Wajib Pajak terhadap Tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor di Provinsi Sumatera Utara Reza Hanafi Lubis
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3782

Abstract

The purpose of this study aims to determine the effect of imposition of administrative sanctions, awareness of taxpayers and application of the e-Samsat system on partial and simultaneous motor vehicle taxpayer compliance in the South Medan Samsat. 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 study uses validity test, reliability test, normality test, multiple linear regression test, and hypothesis test (F test and T test). The data was processed using SPSS Version 23. The results showed that partially Tax Administration Sanctions (X1) and Taxpayer Awareness (X2) were accepted, which means they have an effect on Motor Vehicle Taxpayer Compliance in North Sumatra Province, while the Implementation of the E-Samsat Program is rejected, which means it has no effect on Taxpayer Compliance. As for Simultaneously Tax Administration Sanctions (X1), Taxpayer Awareness (X2), Implementation of E-Samsat (X3) have a significant effect on Motor Vehicle Taxpayer Compliance in the South Medan Samsat.
DETERMINAN AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Wulan Indah Sari Sinaga; Reza Hanafi Lubis
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 4 No. 1 (2023): 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.v4i1.2479

Abstract

The objective of the research was to determine the "Determinants of Tax Aggressiveness in Manufacturing Companies Listed on the Indonesia Stock Exchange". The type of research used was quantitative research. The population in this research was 193 manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The method used to determine the sample was purposive sampling with a sample of 70 companies for 3 consecutive years. The data collection method was to use documentation by taking financial statement data on the Indonesia Stock Exchange. Data that was ready to be processed would be tested using the SPSS 25 program. Based on the results of the research shows that: (1) Liquidity had no positive influence on tax aggressiveness; (2) Leverage had a positive influence on tax aggressiveness; (3) Profitability had no positive influence on tax aggressiveness; (4) The size of the company had no positive influence on tax aggressiveness. Based on the F test liquidity, leverage, profitability, and company size had a positive influence on tax aggressiveness.
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

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

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

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

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.
Co-Authors , Intan Lidia Defega Ahmad Aidil Siregar Ahmad Landong Ahmad Mustaqim Ali Djamhuri Ali Mukti Tanjung Alistraja D Silalahi Alistraja Dison Silalahi Ananda, Geby Citra Anita Dwi Rahayu Apliniari Yuniar Arifah Zahirani Arifah Zahirani Ayu Ceria Dewi Lubis Ayu Sya Pitri Sihombing Azhari Wijaya Bagariang, Sholahafifah Br Bambang Hermanto Bancin, Fitriani Barham Siregar Bidaratul Wahyuna Candrasa, Limega Chairina Chairina Chairina, Chairina Dalimunthe, Moch. Idris Darmawan Sriyanto Dessy Amanda Detris, Mutiara Dian Lestari Dina Hastalona Dina Hastalona Dinda Audria Dirah Santika Sebayang Dita Deviana Fadhilah Elazhari Elazhari Elazhari, Elazhari Elli Afrida Emirza Henderlan Harahap Emirza Henderlan Harahap Fahri Irwansyah Gultom Fatnida Sari fauzi, indra Ferdi Aldiansyah Fria Amanda Gadiez Salsabilla Panjaitan Gadiza Aura Cantika Hastin Lubis Geby Citra Ananda Habibie, Dian Handayani, Julia Haris Fahmi Harahap Hendra Harmain Hendra Harmain Henny Andriyani Wirananda Henny Andriyani Wirananda Herlina H Herlina Herlina Hidayat, Toni Hiya, Nirmadarningsih Husni Lubis Hutagaol, Jamiatun Aisa Hutagaol, Jarungjung Ida Zulfida, Ida Ikrar Budi Indra Fauzi Irhamuddin Jainuddin Ismail Jamiatun Aisa Hutagaol Jarungjung Hutagaol Jenda Ingan Mahuli Jenda Ingan Mahuli Julia Handayani Juliana Sari Br Sitompul Junita Putri Rajana Harahap Khairina Taufik Khairuddin Tampubolon Limega Candrasa Lisma Sari Lubis, Husni M. Rizaldi Wibowo M.Hisyam Amin Mahuli, Jenda Ingan Mahyudin Situmeang Mahyudin Situmeang Manullang, Marihot Marihot Manullang Masitah, Tina Herianty Mhd Dhani Habra Mhd Rizaldy Wibowo Mhd Shafwan Aziz Mhd. Shafwan Aziz Misdawati Misdawati Misdawati Misdawati Misdawati, Misdawati Moch. Idris Dalimunthe Muhammad Azrai Muhammad Hilman Fikri Mujahid Akbar Murni Dahlena Nasution Nadhira, Ahmad Nadia Zariska Nirmadarningsih Hiya Nova Azahra Novia Farsya Rahmadani Nurfatimah, Ghefira Ovami, Debbi Chyntia Pangeran, Pangeran Panjaitan, Gadiez Salsabilla Prafitri Ahma Pratiwi Pranadita Purnaya Sari Tarigan 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 Ratna Sari Dewi Ratna Sari Dewi Ratna Sari Dewi Riki Novita Dewi Harahap Rinsa Oos Rizqy Fadhlina Putri Rukmini Rukmini Safina, Wan Dian Sari Wulandari Sari, Fatnida Sari, Prista Purnama Selpida Sinurat Shita Tiara Sholahafifah Br Bagariang Silvi Dwi Ningrum Silvi Dwi Ningrum Silvi Dwi Ningrum Siregar, Horia Siti Nurul Hasanah Sri Fitria Jayusman Sri Murniyanti Sri Rahayu Sri Wardany Sriwardany Sriyanto, Darmawan Sugiar Sugiar Suginam Sugito - Sugito Sugito Sukaisih Susanniati, Aish Tanjung, Ali Mukti Tarigan, Purnaya Sari Tina Herianty Masitah Wardany, Sri Wibowo, Muhammad Rizaldy Wilda Sri Munawaroh Harahap Wulan Indah Sari Sinaga Yenni Apnilawati