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All Journal Jurnal Akuntansi & Auditing Indonesia JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Journal of Contemporary Accounting Majalah Ilmiah Warta Dharmawangsa Jurnal Manajemen Bisnis Eka Prasetya Jurnal Pengabdian Masyarakat Indonesia JSAP : Journal Syariah and Accounting Public International Journal of Social Service and Research Jurnal Widya ProBisnis : Jurnal Manajemen Jurnal Peradaban Masyarakat (JPM) Journal of Management, Economic, and Accounting International Journal of Sustainable Applied Sciences (IJSAS) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam PUBLIDIMAS Journal of Ekonomics, Finance, and Management Studies International Journal of Management, Economic and Accounting Jurnal Ekonomi, Manajemen, Akuntansi ACCUMULATED JOURNAL
Ina Liswanty
Universitas Potensi Utama
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Penerapan Sistem Akuntansi Berbasis Android Untuk Menyusun Laporan Keuangan Sederhana Usaha Mikro Desa Paluh Manan Masyitah, Emi; Liswanty, Ina; Lubis, Citra Windy; Lubis, Nurul Izzah; Pohan, Nadil Arzaq; Priyanti, Utari
Publikasi Pengabdian Masyarakat Vol 2 No 2 (2022): PUBLIDIMAS Vol. 2 No. 2 NOVEMBER 2022
Publisher : LPPM Universitas Potensi Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22303/publidimas.v2i2.105

Abstract

Every business is expected to at the very least know how much it spends on capital, how much it makes in profits, and how much it spends on operating expenditures. As a result, business owners can assess the capability of their organization and make development plans for it based on the data that is recorded. Empowering Medium-Sized, Small-Sized, and Micro-Enterprises (MSMEs) is crucial for the economy. MSME development calls for a comprehensive and ecosystem-wide strategy that addresses at least six factors: policy, market access, human resource capability, assistance, and culture. Combining these six elements and boosting MSME development initiatives even more depends on digitalization. The Paluh Manan Village community of UMKM performers is the service's intended audience. Ten people participated in the dedication function, which was held on November 8, 2022, at Paluh Manan Village. According to the evaluation's findings, this community service project's outcomes and advantages included helping participants learn how to create simple financial reports on Android for use in their day-to-day operations.
PENINGKATAN SISTEM PELAYANAN POSYANDU BERBASIS WEB PADA KANTOR LURAH MABAR Alfa Saleh; Ayu Oktari Diningrum; Ria Eka Sari; Ina Liswanty; Muhammad Sadikin
Publikasi Pengabdian Masyarakat Vol 3 No 2 (2023): PUBLIDIMAS Vol. 3 No. 2 NOVEMBER 2023
Publisher : LPPM Universitas Potensi Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22303/publidimas.v3i2.251

Abstract

Pos Pelayanan Terpadu (Posyandu) merupakan pelayanan kesehatan untuk balita yang dilakukan pada unit kesehatan seperti Puskesmas. Adapun layanan posyandu tersebut salah satunya adalah program Imunisasi. Perkembangan balita begitu penting untuk terus diamati secara rutin, pemantauan pertumbuhan dan perkembangan balita dilakukan setiap bulan di Posyandu, petugas posyandu akan mencatat hasil pemantauan berat badan balita, tinggi badan balita, dan imunisasi apa yang sudah diterima oleh balita. Seluruh kegiatan Posyandu masih belum terkomputerisasi. dimana dalam kegiatan pelayanan posyandu, petugas posyandu mengisi daftar hadir untuk setiap balita, mencatat data imunisasi yang akan diterima, serta mencatat berat badan balita dalam bentuk paperbase atau masih menggunakan kertas fisik. Dampak dari sistem yang masih manual ini begitu menghambat pekerjaan petugas dan beresiko hilangnya data yang telah dibuat oleh petugas, data fisik yang tersimpan di dalam lokasi yang berbeda juga mempengaruhi efisensi dari kerja petugas dalam emncari dan memberikan informasi. Metodologi penelitian menggunakan metode kualitatif yaitu dengan cara Pengamatan dan wawancara. Oleh karena itu, solusi untuk mengatasi masalah yang terjadi sebelumnya yaitu dengan merancang sistem informasi Pelayanan Posyandu Balita secara terkomputerisasi yang nantinya sistem ini memudahkan proses pelaksanaan pelayanan kegiatan Posyandu agar lebih efisien dan memperbaiki serta meminimalisir tingkat permasalahan terkait dokumentasi data pada pelayanan posyandu.
Sosialisasi Pentingnya Pencatatan Keuangan Digital bagi Generasi Z yang Memulai Bisnis Online Liswanty, Ina; Masyitah, Emi; Rizki, Santi; Daifiria, Daifiria; Lazuli, Ivi
Publikasi Pengabdian Masyarakat Vol 4 No 2 (2024): PUBLIDIMAS Vol. 4 No. 2 NOVEMBER 2024
Publisher : LPPM Universitas Potensi Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22303/publidimas.v4i2.406

Abstract

Generation Z, as a tech-savvy generation, has a strong interest in starting online businesses. However, many of them lack an understanding of the importance of financial record-keeping in running a business. This community service activity aims to provide socialization on the importance of digital financial record-keeping for Generation Z who are starting online businesses. The methods used include delivering theoretical material, demonstrating digital financial tools, hands-on practice, and interactive discussions. Participants were introduced to digital financial applications such as Accurate and taught how to record transactions, prepare simple financial reports, and understand the basics of taxation. The activity was held on November 2, 2025, from 09:00 AM to 12:00 PM Western Indonesia Time (WIB), attended by approximately 100 Generation Z online business actors. Evaluation results showed that 90% of participants found the material relevant to their needs, and 85% were able to use digital financial tools after the training. This activity successfully improved participants' understanding and skills in managing online business finances, as well as raised awareness of the importance of proper financial record-keeping. The positive impact of this activity was felt not only by the participants but also by the online businesses they run, the surrounding community, and the organizing institution. Thus, this activity has made a significant contribution to improving financial literacy and entrepreneurship among Generation Z.
Implementasi Manajemen Rekam Medis Digital dalam Pengabdian kepada Masyarakat di Layanan Kesehatan Gigi dan Mulut Sadikin, Muhammad; Putri, Dini Ridha Dwiki; Syamanta, Arbana; Liswanty, Ina; Masyitah, Emi; Batubara, Rini Oktari
Publikasi Pengabdian Masyarakat Vol 5 No 1 (2025): PUBLIDIMAS Vol. 5 No. 1 MEI 2025
Publisher : LPPM Universitas Potensi Utama

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

Abstract

Dental and oral health services that still rely on manual recording systems often face various problems, such as difficulty in searching for data, the risk of losing information, and inefficiency in the service process. This study aims to implement a digital medical record management system to improve the efficiency and quality of services in dental and oral clinics. The methodology used includes field observations, interviews with clinic staff, and training and assistance in implementing the digital system. Based on the results of the study, the implementation of this digital system has succeeded in accelerating the patient administration process, increasing data security, and facilitating the management of more structured and integrated patient information. In addition, clinic staff reported increased efficiency in administrative work, while patients felt more satisfied with faster and more organized services. In conclusion, the implementation of a digital medical record management system has proven effective in overcoming the constraints of manual data management and improving the quality of dental and oral health services. This study can be a reference for other clinics that want to carry out digital transformation in medical record management.
ANALISIS PENERAPAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DALAM PERSPEKTIF WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN BELAWAN Panggabean, Putri Giovani; Liswanty, Ina
JSAP : Journal Syariah and Accounting Public Vol 6, No 2 (2023): Desember 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.2.163-170.2023

Abstract

Modernisasi sistem administrasi perpajakan merupakan bentuk pelaksanaan dari berbagai program dan kegiatan yang di tetapkan dalam reformasi administrasi perpajakan jangka menengah. Penelitian ini bertujuan untuk mengetahui apakah penerapan modernisasi sistem perpajakan dapar mempermudah wajib pajak pribadi atau badan lebih mudah membayar dan melapor pajak di KPP Medan Belawan setelah diterapkannya sistem administrasi perpajakan modern. Penelitian ini menggunakan metode deskriptif yaitu mengolah data untuk mendapatkan informasi tanpa mengubah apapun dari data tersebut. Penulis mengumpulkan data dengan meminta data/informasi yang dibutuhkan pada KPP Medan Belawan serta mewawancarai wajib pajak yang terdaftar pada KPP Medan Belawan untuk mendapatkan informasi yang dibutuhkan penulis untuk penyusunan Tugas Akhir. Dari hasil penelitian ternyata ada beberapa kendala yang dirasakan wajib pajak dalam pelaporan dan penerapan sistem modernisasi pajak, juga ketidakefisienan sistem yang berlaku pada penerapan modernisasi sistem perpajakan.
Pengaruh Laverage, Firm Size, Dan Return On Asset Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sub Sektor Plastik danKemasan Yang Terdaftar DiBursa Efek Indonesia Tahun 2017 - 2021 Gultom, Matius Jonathan; Liswanty, Ina
JSAP : Journal Syariah and Accounting Public Vol 6, No 2 (2023): Desember 2023
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/jsap.6.2.171-183.2023

Abstract

The aim of this research is to analyze the factors influencing tax avoidance. The variables tested in this research are leverage, firm size, and return on assets as independent variables, with tax avoidance as the dependent variable. The population used in this research consists of 8 companies selected based on the purposive sampling method. The data analysis technique carried out in this research is multiple linear regression analysis using the SPSS version 26 application. The results of this research indicate that, in terms of leverage, the partial leverage does not have a significant effect on tax avoidance, and firm size does not have a significant effect on tax avoidance. However, return on assets has a significant effect on tax avoidance. The simultaneous test results show that leverage, firm size, and return on assets have an effect on tax avoidance..
LITERATURE STUDY REVIEW: PROFIT MANAGEMENT IN CORPORATE GOVERNANCE Liswanty, Ina; Masyitah, Emi
Jurnal Warta Dharmawangsa Vol 19, No 3 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v19i3.6903

Abstract

Transparency and accountability mechanisms for disaster management funds: A case study Liswanty, Ina; Prabowo, Hendi Yogi
Journal of Contemporary Accounting Volume 3 Issue 1, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss1.art2

Abstract

This research was conducted to analyze the improvement in the transparency and accountability mechanism for the management of drought disaster relief funds in the cultural aspect. This research was conducted in the Yogyakarta Special Region Fast Response Foundation (ACT DIY) which is engaged in the management of disaster aid funds. The research method used was a qualitative method with primary data by interviews, and secondary data in the form of documents obtained through the official website of ACT, social media, and supporting documents directly requested from the source. The data analysis techniques employed were three stages of coding; initial coding, axial coding, and selective coding, and continued by constructing analytical maps, matrix coding queries, and framework matrices. In order to manage, integrate, test, and search for patterns and more detailed relationships, NVivo 11 software was employed for assistance. The results demonstrate that understanding community culture is a complementary value in improving the transparency and accountability of a foundation which can be a new strategy in improving transparency and accountability in similar foundations and especially the Yogyakarta Special Region's ACT. Similar research by extending community culture through different cultural theories can also be an opportunity for future research to improve transparency and accountability in managing disaster relief funds.
The Influence Of Audit Committee, First Firm Reputation, Company Size, And Profitability On Audit Delay: Safutri , Ria Wulanda; Masyitah, Emi; Liswanty , Ina
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.963

Abstract

The purpose of this study is to determine the influence of the Audit Committee, Public Accounting Firm Reputation, Company Size, and Profitability on Audit Delay. An empirical study of property and real estate sub-sector service companies listed on the Indonesia Stock Exchange in 2023-2024, both partially and simultaneously. This study uses a quantitative approach. The results of the study indicate that there is no influence between the Audit Committee on Audit Delay, no influence of Public Accounting Firm Reputation on Audit Delay, no influence of Company Size on Audit Delay, no influence of Profitability on Audit Delay. Based on the research conducted on property and real estate sub-sector service companies listed on the Indonesia Stock Exchange in 2023-2024, it can be concluded that there is a simultaneous influence of the Audit Committee, Public Accounting Firm Reputation, Company Size, and Profitability on Audit Delay. The R-Square value of 7.1% means that 7.1% of the variation in the Audit Delay value is determined by the role of the variation in the values of the Audit Committee, KAP Reputation, Company Size and Profitability, in other words the contribution of the Audit Committee, KAP Reputation, Company Size and Profitability in influencing Audit Delay is 7.1% while the remaining 92.9% is influenced by other variables not included in this study.
PENGARUH PENGALAMAN KERJA DAN PEMAHAMAN AKUNTASI TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI KASUS PADA UMKM WILAYAH MEDAN DELI YANG TERDAFTAR DI DINAS KOPERASI) Aisyah, Siti; Habibie, Muhammad; Liswanty, Ina; Risal, Taufiq; Fadillah, Tri Dessy
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i1.7345

Abstract

Laporan keuangan dengan Standar Akuntansi yang baik dapat mengontrol biaya operasional bisnis agar usaha dapat berkembang dan lebih lama. Kendala yang menghambat pada UMKM dalam penerapan akuntansi antara lain dilihat dari segi kemampuan yang meliputi latar belakang pengalaman yang kurang memadai, belum pernah mengikuti pelatihan akuntansi, dan kebutuhan akuntansi masih kurang memadai dari segi pengelolaan belum ada keutuhan terhadap penerapan akuntansi. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pemahaman akuntansi dan pengalaman kerja terhadap kualitas laporan keuangan pada UMKM Wilayah Medan Deli. Penelitian ini menggunakan data primer dimana data dikumpulkan dengan menggunakan kuesioner. Penelitian ini dilakukan terhadap UMKM Wilayah Medan Deli yang terdaftar di Dinas Koperasi Tahun 2022 dengan populasi sebanyak 1825 UMKM Kota Medan dengan sampel sebanyak 70 responden. Hasil analisis menunjukkan bahwa pengalaman kerja berpengaruh terhadap kualitas laporan keuangan. Pemahaman akuntansi berpengaruh terhadap kualitas laporan keuangan.
Co-Authors Adi Harianto Aldi Setiawan, Aldi Alfa Saleh Amilia, Nova Ananda Fitriani Dewi Arif Pratama Marpaung Ayu Oktari Diningrum Batubara, Rini Oktari Daifiria, Daifiria Dewi Rafiah Pakpahan Emanto Lase Emi Masyitah Fadillah, Tri Dessy Gultom, Matius Jonathan Halawa, Kristinus Hutapea, Nandini Falensya Irfan Irfan Iskandar Muda Iwan Fitrianto Rahmad Kesuma, Sambas Ade Khairul Ummi, Khairul Lazuli, Ivi Leo Renaldi Pardede Lubis, Citra Windy Marbun, Andre Walek Masyitah, Emi Muhammad Habibie Muhammad Sadikin Muhyarsyah Nadil Arzaq Pohan Nadila Ayuni Nahar Maganda Saragih Nurhasanah Nurul Izzah Lubis, Nurul Izzah Panggabean, Putri Giovani Pasaribu, Sri Wahyuni Pohan, Nadil Arzaq Prabowo, Hendi Yogi Priyanti, Utari Putri, Dini Ridha Dwiki Putri, Laila Ramadani Rabiatun Hasanah Ria Eka Sari Rini Apriliani Siregar Rizki, Santi Safutri , Ria Wulanda Siahaan , Angga Silviani, Echa Siregar, Ratih Anggraini Siti Aisyah Siti Aisyah Siti Aisyah Siti Alsyukroni Siti Alsyukroni Syamanta, Arbana Taufiq Risal Tika Nirmala Sari Wulan Dari Zulham, Afrianda