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All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Indonesia Bergerak: Jurnal Hasil Kegiatan Pengabdian Masyarakat Journal of Ekonomics, Finance, and Management Studies
Aulia Rahman Siregar
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

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Pengaruh Sistem Informasi Akuntansi Manajemen terhadap Kinerja Manajerial di Moderasi oleh Ketidakpastian Lingkungan pada PT Perkebunan Nusantara IV (Persero) Medan Aulia Rahman Siregar; Irfan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.1814

Abstract

The aim of this research is to test and analyze the management accounting information system for managerial performance moderated by environmental uncertainty at PT Perkebunan Nusantara IV (Persero) Medan directly and indirectly. The approach used in this research is a causal approach. The population in this study was all employees of PT Perkebunan Nusantara IV (Persero) Medan. The sample in this study used the Slovin formula so that there were 80 employees of PT Perkebunan Nusantara IV (Persero) Medan. Data collection techniques in this research used documentation, observation and questionnaire techniques. The data analysis technique in this research uses a quantitative approach using statistical analysis using Auter Model Analysis, Inner Model Analysis and Hypothesis Testing. Data processing in this research uses the PLS (Partial Least Square) software program. The results of this research prove that the accounting information system directly influences managerial performance. Indirectly, environmental uncertainty cannot moderate the influence of management accounting information systems on managerial performance
Pengaruh Sistem Informasi Akuntansi Manajemen terhadap Kinerja Manajerial di Moderasi oleh Ketidakpastian Lingkungan pada PT Perkebunan Nusantara IV (Persero) Medan Aulia Rahman Siregar; Irfan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.1814

Abstract

The aim of this research is to test and analyze the management accounting information system for managerial performance moderated by environmental uncertainty at PT Perkebunan Nusantara IV (Persero) Medan directly and indirectly. The approach used in this research is a causal approach. The population in this study was all employees of PT Perkebunan Nusantara IV (Persero) Medan. The sample in this study used the Slovin formula so that there were 80 employees of PT Perkebunan Nusantara IV (Persero) Medan. Data collection techniques in this research used documentation, observation and questionnaire techniques. The data analysis technique in this research uses a quantitative approach using statistical analysis using Auter Model Analysis, Inner Model Analysis and Hypothesis Testing. Data processing in this research uses the PLS (Partial Least Square) software program. The results of this research prove that the accounting information system directly influences managerial performance. Indirectly, environmental uncertainty cannot moderate the influence of management accounting information systems on managerial performance
Penerapan Model Arima Untuk Peramalan Jumlah Orang yang Melakukan Pembayaran Pajak Reklame Dispenda Rima Aprilia; Aulia Rahman Siregar; Nurmala Sari Siregar; Irfan Suhendra; Fariz Hakim Fernanda
Indonesia Bergerak : Jurnal Hasil Kegiatan Pengabdian Masyarakat Vol. 3 No. 1 (2025): Januari: Jurnal Hasil Kegiatan Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/inber.v3i1.760

Abstract

The forecasting of advertisement tax payments at the Medan City Revenue Agency aims to support planning and decision-making regarding advertisement tax revenue from 2021 to 2023, covering the period from January to December. In this process, historical data on advertisement tax payments is analyzed to determine the most suitable ARIMA model by considering the Autoregressive (AR), Differencing (I), and Moving Average (MA) parameters. The research indicates that the ARIMA model can provide accurate predictions of advertisement tax payment trends, thereby serving as a tool to enhance the effectiveness of local tax management. For the period from January to October 2024, it is estimated that 1,141 individuals will make advertisement tax payments, with the lowest forecasted number occurring in January 2024 at 1,128 individuals.
Co-Authors Fariz Hakim Fernanda Irfan Suhendra MMSI Irfan ,S. Kom Nurmala Sari Siregar Rima Aprilia