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All Journal Madani: Multidisciplinary Scientific Journal JAKBS Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Sains Student Research JEBD Jurnal Komprehenshif JURNAL ILMIAH PENELITIAN MAHASISWA Joong-Ki ENLEKTURER: Journal of Islamic Studies Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi SYAHADAT: Journal of Islamic Studies Journal of Golden Generation Economic Journal of Golden Generation Legal Science International Journal of Islamic Business Management Journal of Research and Public Horizons
Dini Vientiany
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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IMPLEMENTASI ANGGARAN PRODUKSI DALAM MENINGKATKAN EFISIENSI OPERASIONAL PERUSAHAAN Fadillah Syafitri; Ayu Hani Marsani Tanjung; Zahir Muhammad Fadhilah Harahap; Dini Vientiany
Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2026): Februari : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/0xw4t660

Abstract

This study aims to analyze how production budget implementation helps companies achieve operational efficiency through planning, controlling, evaluating, and using information technology. In this study, fifteen relevant research documents were reviewed to investigate the relationship between production budget implementation and operational efficiency improvement. The results of the analysis show that realistic production budget planning helps reduce input wastage from the beginning of the process. Comparison between budget and realized costs enables cost control to find variations that impact the efficient use of raw materials and labor. Furthermore, evaluation of these variations becomes a continuous operational learning mechanism that improves budget accuracy in the following period. Through the provision of fast, accurate and easily accessible data, information technology assists budget execution. Therefore, this study shows that the production budget is a strategic management tool that can sustainably improve the operational efficiency of the company. This is because operational efficiency depends not only on cost savings, but also on the implementation of a structured and customizable budget cycle.
PERAN ANGGARAN PRODUKSI DALAM MENGENDALIKAN BIAYA DAN MENJAGA KELANCARAN PROSES OPERASIONAL PERUSAHAAN Wa Ode Jeslin; Try Wahyuni Mawatdah; Khoirotunnisa Limbong; Dini Vientiany
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 2 (2026): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/4eqcz654

Abstract

This study aims to analyze the role of the production budget in controlling production costs and maintaining the smoothness of a company’s operational processes. The production budget is a crucial component of management planning and control, as it serves as a guideline for allocating resources and managing production activities efficiently. This research uses a qualitative approach with a library research method by reviewing relevant textbooks, scientific journals, and research articles related to production budgeting. The results indicate that the production budget functions as a tool for planning, organizing, supervising, and controlling production activities. Through an effective production budget, companies are able to control raw material costs, direct labor costs, and manufacturing overhead costs by analyzing variances between budgeted and actual costs. Proper and realistic production budgeting helps minimize cost inefficiencies, reduce waste, and ensure continuous and efficient operational performance, thereby supporting the achievement of organizational objectives in a competitive business environment.
PENYUSUNAN ANGGARAN PENJUALAN DAN PENGARUHNYA TERHADAP PERENCANAAN PRODUKSI Anggun Rohaya Putri Munthe; Mella Afrina; Nidaul Husna; Dini Vientiany
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 2 (2026): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ykywch85

Abstract

The sales budget is a crucial element in corporate planning because it serves as the primary basis for production planning. This study aims to analyze the preparation of the sales budget and its influence on production planning. The research employs a descriptive qualitative approach through a literature review of relevant academic books and journals. Data analysis is conducted by examining the conceptual relationship between the sales budget and production planning. The findings indicate that a systematically and realistically prepared sales budget enhances the effectiveness of production planning. The accuracy of the sales budget plays an important role in determining production volume in accordance with market demand, thereby minimizing the risk of overproduction or underproduction. In addition, interdepartmental involvement in the preparation of the sales budget supports more efficient production planning. Therefore, an effective sales budget has a strategic role in ensuring smooth production activities and achieving corporate objectives.
Studi Kelayakan Bisnis Marigold Express Laundry Dini Vientiany; Zahra Hasibuan; Silvia Meiliandari; Novri Salsabila
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 10 (2025): November
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18212278

Abstract

The development of modern lifestyles has encouraged an increasing need for fast and practical laundry services. This article aims to examine the feasibility of Marigold Express Laundry, which is located in areas surrounding campuses and office districts in Medan City, through a business feasibility study approach. The analysis includes market and marketing aspects, legal aspects, technical and operational aspects, management, financial aspects, sharia principles, as well as social and environmental aspects. The method used in this study is a qualitative descriptive approach with a case study method through observation, interviews, and documentation. The results of the analysis indicate that Marigold Express Laundry has good market potential, an efficient operational system, a fairly structured management, and financially feasible conditions as reflected in its ability to cover operational costs and generate profits. Therefore, the business is considered feasible to be operated and developed.
Studi Kelayakan Bisnis Usaha Makanan Tradisional Berbahan Alami Permen Santan Tagih Dini Vientiany; Annisa Hafsah; Khoirunnisya Gita Segara; Said Luthfi Ramadhan
Madani: Jurnal Ilmiah Multidisiplin Vol 4, No 1 (2026): February 2026
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18288050

Abstract

Micro, small, and medium enterprises (MSMEs) producing traditional food products made from natural ingredients play an important role in the local economy and the preservation of traditional cuisine. However, most traditional food MSMEs are still run without comprehensive business feasibility analysis, so that business development is often not based on a systematic evaluation of market, technical, resource, and business risk aspects. The limited empirical studies that integrate non-financial feasibility aspects in household-scale traditional food MSMEs indicate a research gap. This study aims to analyze the feasibility of the natural ingredient-based traditional food business Permen Santan Tagih through a business feasibility study approach. The research method used is descriptive qualitative with observation and in-depth interview techniques, supported by literature studies. The analysis was conducted on the aspects of market and marketing, technical and production, raw materials, human resources, and business risks. The results of the study indicate that the business has stable market opportunities, supported by a multi-channel marketing strategy and product differentiation, a production process that is consistent with natural raw materials, a relatively guaranteed availability of raw materials, and efficient workforce management. Business risks remain at a manageable level. Overall, the Tagih Coconut Candy business is considered feasible to operate and develop sustainably with strengthened production management, digital marketing, and business risk mitigation.
Feasibility Analysis of the Chicken Holic Business Dini Vientiany; Atika Safitri; Amelia Putri; Ika Salsabila; Muhammad Farhan
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 12 (2026): January
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18073464

Abstract

The culinary industry, particularly the fast-food sector based on chicken products, continues to experience significant growth in line with changes in modern lifestyles that prioritize practicality, affordability, and consistent taste. This study aims to examine the feasibility of Chicken Holic as a modern culinary business through a comprehensive business feasibility analysis. The research employs a descriptive qualitative approach by evaluating several key aspects, including market and marketing, legal, technical and operational, management, financial, halal and sharia compliance, as well as economic, social, and environmental aspects. The results indicate that Chicken Holic possesses strong market potential supported by a broad target market, clear product positioning, and the effective implementation of the marketing mix strategy (4P). From a legal perspective, the business operates under a limited liability company and has fulfilled essential business licensing requirements, including halal certification. Operationally and managerially, Chicken Holic is supported by an efficient organizational structure, well-designed operational layouts, and clearly defined standard operating procedures. Financial analysis shows that the business is feasible, with stable projected monthly profits and an estimated payback period of approximately 23–24 months. In addition to its financial viability, Chicken Holic contributes positively to job creation, local economic development, and the implementation of social and environmental responsibility. Overall, the findings confirm that Chicken Holic is a viable culinary business with strong potential for sustainable development.
Pengaruh Pengetahuan Perpajakan, Sosialisasi Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Medan Alyyatul Nisa Ragil Lesmana; Fazira Putri Natasya; Risma Abidah Nasution; Dini Vientiany
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i1.1040

Abstract

The purpose of this study was to determine the effect of taxation knowledge, tax socialization and tax sanctions on compliance of MSME taxpayers in Medan. In this study, the research method used is quantitative method. The population of this study to MSME taxpayers in Medan amounted to 40 MSMEs. The sample will be randomly selected from the population to collect representative data. The results showed that the Sig value of the variable (X1) knowledge ˂ 0.05, then 0.005 ˂ 0.05. So it can be concluded that Hₐ1 is accepted and Hₒ1. is rejected. Variable (X2) Socialization ˂ 0.05 then 0.008 ˂ 0.05. So it can be concluded that Hₐ2 is accepted and Hₒ2 is rejected. Bariable (X3) Tax Sanctions ˂ 0.05 then 0.002 ˂ 0.05. So it can be concluded that Hₐ3 is accepted and Hₒ3 is rejected. This shows that knowledge has a significant effect on taxpayer compliance as variable Y positively. Simultaneously with the F test shows that Taxation Knowledge, tax socialization and Tax Sanctions have a significant effect on MSME Taxpayer Compliance in Medan Sig value ˂ 0.05 then 0.000 ˂ 0.05. So it can be concluded that in the F test Hₐ is accepted and Hₒ is rejected.
Upaya Dalam Merencanakan Penerapan Pajak PPh 21 Sebagai Langkah Pengefesiensian Pajak Penghasilan Endang Suriyani Munthe; Risa Lidia; Afni Haryanti Harahap; Dini Vientiany
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i1.1112

Abstract

Tax subjects are individuals or entities who have an obligation to pay tax on the income they receive. By developing existing data, we can gain a deeper understanding of the various categories of tax subjects as well as the types of income that are tax objects within the framework of PPh Article 21. The mechanism for withholding Income Tax Article 21 (PPh Article 21) is an important procedure in the Indonesian tax system . HPP Law No.7 of 2021 regulates the latest PTKP which applies to certain tax years. Here are the details. The method used in this research is the literature review method. The study is carried out by looking for relevant sources through reading, classifying all descriptions, data, or information contained in the books of the figure or other authors, then confirming each other. The latest PTKP according to the law is for taxpayers without ptkp dependents: IDR 54,000,000 each year, married taxpayers with 1 ptkp dependent: IDR 63,000,000 each year. Income Tax Article 21 is a tax that is withheld by income providers (usually employers) from the income of employees or other income recipients. This process involves several stages, including calculating net income, using the PPh Article 21 rate table, withholding tax, and providing proof of withholding to employees.
Ketentuan Umum Perpajakan (KUP) dan Tatacara Perpajakan Indah Amelia; Aprilia Regitasya Parinduri; Habima Perdana Kusuma; Dini Vientiany
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 6 (2026): JUNI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i6.11376

Abstract

The General Provisions and Tax Procedures (KUP) constitute the legal basis of the Indonesian tax system, governing the rights and obligations of taxpayers and tax administration procedures. This study aims to understand the definition, function, purpose, and implementation of the tax system in Indonesia. The research method used is a literature study, utilizing journals, books, and the latest tax regulations as data sources. The results indicate that the KUP plays a crucial role in creating an orderly and effective tax system that provides legal certainty for both the public and the government. Modernizing tax administration through digital systems also helps improve taxpayer compliance in Indonesia.
Co-Authors Abdillah Fuad Abdul Zagi Azzam Abima Dwiki Rukmana Ade Yulina Duani Adel Nazwa Sipa Sinaga Afni Haryanti Harahap Afri Kartika Ahmad Ramdhani Mungkur Ajeng Ayuning Kartika Alyyatul Nisa Ragil Lesmana Amelia Putri Anggun Rohaya Putri Munthe Annisa Afwani Annisa Hafsah Annisa Ilmi Farried Aprilia Regitasya Parinduri Ardiansyah Dalimunthe Ashobi Alfarizi Asyami Ramadhani Athaya Beli Zafhira Atika Safitri Ayla Rizki Janira Ayu Hani Marsani Tanjung Azzahra Bunga Permata Sari Siagian Cici Mutiah Siregar Deswita Adha Dinar Nayla Dinda Nurayuni Humaira Dwi Febrina Endang Suriyani Munthe Fadila Khairunnisa Hsb Fadillah Syafitri Faisal Sinaga Fatia Hadaya Panjaitan Fazira Putri Natasya Febriyani Feby Salsabila Dasril Fridea Ramadhani Ginda Fuad Badilah Habima Perdana Kusuma Hafnina Zahra Hilwa Muslimah Harahap Ibrahim Syahbana Prasetyo Ika Salsabila Inaya Zahra Indah Amelia Indah Tri Sari Harahap Istiqomah Jumriati Hasibuan Keisya Putri Balqis Khaila Calsa Fhadillah Khairunissa Alisya Hasibuan Khairunnisa Khalida Khoirotunnisa Limbong Khoirunnisya Gita Segara Kiki Hardiansyah Siregar Legowo Utomo Lutfiyyah Shara M Fathir Ihsan M Fatih Askati Nst M Rafli Gunawan M. Fauzan Nst M.Khayrul Reza Simbolon Maulia Riska Maylaffayza Elsanrais zie Mella Afrina Meme Syakira Rizky Mhd. Alvian Alfaidz R Miranti Agustina Muhammad Abdillah Pratama Aminullah Muhammad Ali Guntur Muhammad Cikal Baihaqy Diawan Muhammad Farhan Muhammad Rianda Muhammad Risky Harahap Murni Qori Tanjung Murni Tafrijah Muthia Zahra Damanik Mutiara Al Hayyan Nabila Chairunnisa Br. Karo Nadia Najwa Fadilla Nayla Novita Syahfitri Nazhan Zahira Nazla Aina Afrianti Nazla Niim Siregar Nidar Ul Rahma Lubis Nidaul Husna Novri Salsabila Nur Aisyah Nur Aisyah Lubis Nur Hafyzho Siregar Nurhikmah Berasa Nurul Fadhilah Pasaribu Nyak Angeli Ajianing Putri Afiqah Binti Ahmad Putri Ayu Amelia Putri Chairunnisa Pane Rafly Ramadhan Simanjuntak Regen Sabar Pinem Risa Adelila Hasibuan Risa Lidia Risma Abidah Nasution Rizka Fahira Alzattin Said Luthfi Ramadhan Salman Salman Salsa Billa Dwi Rianto Salwa Balqis Saskia Dwi Ayunda Sherin Aulia Putri Shofiyah Indri Silvia Meiliandari Silvia Nuraini Siti Aulia Zannah Siti Khirani Azzahra Siti Nuraisyah Stefani Surya Dimas Syifa Salsabila T. Rahmah Rindiyani Tengku Marlina Tri Nuryana Try Wahyuni Mawatdah Tyara Amanda Vicky Febima Andrerico Vivi Tiana Nasution Wa Ode Jeslin Widya Fadla Wibowo Widya Lestari Yolanda Putri Yulianti Siregar Zahir Muhammad Fadhilah Harahap Zahra Hasibuan Zalsa Cintyanisa Tobing Zhafirah Syarafina Zulfahri Salim