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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) 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
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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.
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 | 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 CASSAVA FARMING BUSINESS RISK USING ANALYTIC NETWORK PROCESS Reza Hanafi Lubis; Dita Deviana Fadhilah; Sriwardany; Wan Dian Safina; Rainal Sunny
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.1991

Abstract

It is important to develop research to support food and energy sustainability. This includes managing existing risks, because risk is the core of the paradigm underlying risk management initiatives. This research is aimed at analyzing priority risks in the on-farm aspects of cassava. The research location is in Serdang Bedagai Regency, which is a cassava production center in North Sumatra. This research uses the analytic network process method with the help of superdecision software. We involved three experts in the field of cassava farming who we chose based on experience, knowledge and interests in cassava cultivation in the research area. The identification results in this research found five stages carried out in cassava farming and each stage has potential risks. We also identified three risk criteria and eleven risk sub-criteria. Through analysis using the analytic network process method, we have found that the three priority risks in this research are the risk of low market prices, fertilizer costs and flood risk. Based on the results of this research, we have also explained the managerial implications intended for the future progress of cassava farming.
PENGARUH SUSTAINABILITY REPORT DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI 2021-2023 Rahmadani, Khoiriah; Fauzi, Indra; Lubis, Reza Hanafi; Wardany, Sri
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.v5i1.6955

Abstract

This research aims to examine the effect of Sustainability reports and Good corporate governance on profitability in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. Determining the sample using the purposive sampling method, the sample was obtained by manufacturing companies in the 2021-2023 time period so that 30 observation data were obtained. The data used is secondary data and the data analysis technique used is multiple linear regression method by conducting a series of assumption tests to ensure the suitability of the data. The data processing used in this research uses panel data regression with the help of Eviews version 12 software. The results of this research show that sustainability reports have a positive and significant effect on profitability, good corporate governance has a positive and significant effect on profitability. Based on the results of the simultaneous test (F Test), it shows that all independent variables have an effect simultaneously or together on the dependent variable. Based on the predictive ability of these two variables, profitability is 75.68%, while the remaining 24.32% is influenced by other variables outside this research.
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