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Saragih, Fitriani
Universitas Muhammadiyah Sumatera Utara
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TAX MANAGEMENT LEARNING MODEL USING E-INVOICE METHOD Saragih, Fitriani; Hanum, Zulia; Saripuddin Hsb, Jasman
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 1 (2022): January
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i1.148

Abstract

To facilitate the preparation of tax reports, namely providing information to the parties in need that will be used to make comparisons, assess the ability of a company, as well as as a guide for decision making. In order to fulfill the above objectives, tax reports must be comparable. These comparisons can be made in two ways, namely horizontally and vertically. Horizontal comparison is a comparison of a company's tax report with other companies for the same period, which in concept can be easily made if the preparation uses an existing software. This study aims to develop a taxation learning model by using the E-Faktur program as teaching material for lecture materials at universities. The specific target to be achieved in this research is to issue teaching materials in the form of tax books compiled with the E-Faktur program. To achieve this goal, this study uses descriptive analysis to identify the problems that exist in taxation learning at universities at the Muhammadiyah University of North Sumatra (UMSU) in Medan City which has been running so far. These problems include not understanding students in using the E-Faktur program which has been issued for a long time, and not being motivated to study the program due to lack of guidance in carrying out the practice. To find the factors that become obstacles in understanding the use of the program. By identifying these factors, Furthermore, a teaching material can be arranged to motivate students to want to enjoy the teaching material and the goal of educating the nation's children can be achieved. This research was conducted on North Sumatra Muhammadiyah University students who took the 6th semester tax management course for the 2018-2019 academic year. The sample in this study was 90 people. Because of the number of questionnaires that were returned only 90. Based on the data on the questionnaire that has been distributed by the researchers to 90 respondents, obtained data regarding the general description of the research respondents. In this study, the number of female respondents was more, namely 68 people or 75.6%, when compared to male respondents, namely as many as 22 people or 24.4%. This shows that on average the respondents at the Muhammadiyah University of North Sumatra are women. This research was conducted on North Sumatra Muhammadiyah University students who took the 6th semester tax management course for the 2018-2019 academic year. The sample in this study was 90 people. Because of the number of questionnaires that were returned only 90. Based on the data on the questionnaire that has been distributed by the researchers to 90 respondents, obtained data regarding the general description of the research respondents. In this study, the number of female respondents was more, namely 68 people or 75.6%, when compared to male respondents, namely as many as 22 people or 24.4%. This shows that on average the respondents at the Muhammadiyah University of North Sumatra are women. This research was conducted on North Sumatra Muhammadiyah University students who took the 6th semester tax management course for the 2018-2019 academic year. The sample in this study was 90 people. Because of the number of questionnaires that were returned only 90. Based on the data on the questionnaire that has been distributed by the researchers to 90 respondents, obtained data regarding the general description of the research respondents. In this study, the number of female respondents was more, namely 68 people or 75.6%, when compared to male respondents, namely as many as 22 people or 24.4%. This shows that on average the respondents at the Muhammadiyah University of North Sumatra are women. Based on the data on the questionnaire that has been distributed by the researcher to 90 respondents, data is obtained regarding the general description of the research respondents. In this study, the number of female respondents was more, namely 68 people or 75.6%, when compared to male respondents, namely as many as 22 people or 24.4%. This shows that on average the respondents at the Muhammadiyah University of North Sumatra are women. Based on the data on the questionnaire that has been distributed by the researcher to 90 respondents, data is obtained regarding the general description of the research respondents. In this study, the number of female respondents was more, namely 68 people or 75.6%, when compared to male respondents, namely as many as 22 people or 24.4%. This shows that on average the respondents at the Muhammadiyah University of North Sumatra are women.
Determinan Kinerja UMKM: Peran Sistem Informasi Akuntansi Dan Kualitas Laporan Keuangan Saragih, Fitriani; Daulay, Safitri Srijayanti
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1137

Abstract

Penelitian ini bertujuan menganalisis pengaruh Sistem Informasi Akuntansi (SIA) dan kualitas laporan keuangan terhadap kinerja UMKM pada pelaku usaha di Kelurahan Tanjung Rejo, Kecamatan Medan Sunggal. Penelitian menggunakan pendekatan kuantitatif dengan metode survei. Dari 100 pelaku UMKM , sebanyak 71 responden memenuhi kriteria karena memiliki pencatatan/laporan keuangan, sehingga dijadikan sampel penelitian. Data dikumpulkan menggunakan kuesioner. Hasil menunjukkan bahwa SIA dan kualitas laporan keuagan berpengaruh positif dan signifikan terhadap kinerja UMKM. Secara simultan, kedua variabel berpengaruh signifikan terhadap kinerja UMKM. Temuan ini mengindikasikan bahwa perbaikan pencatatan dan pemanfaatan SIA serta peningkatan kualitas pelaporan keuangan menjadi faktor penting untuk mendorong kinerja UMKM, terutama pada tahap pengembangan usaha.   This research aims to analyze the influence of the Accounting Information System (SIA) and the quality of financial reports on the performance of MSMEs among business actors in Tanjung Rejo Village, Medan Sunggal District. The research uses a quantitative approach with survey methods. Of the 100 MSME actors, 71 respondents met the criteria for having financial records/reports, so they were used as the research sample. Data was collected using a questionnaire. The results show that AIS and the quality of financial reports have a positive and significant effect on the performance of MSMEs. Simultaneously, both variables have a significant effect on the performance of MSMEs. These findings indicate that improving the recording and utilization of AIS, as well as increasing the quality of financial reporting, are important factors to encourage the performance of MSMEs, especially at the business development stage
Pengaruh Pemahaman Akuntansi dan Pemanfaatan Digitalisasi terhadap Kinerja UMKM di Kota Tanjung Balai Perangin Angin, Darmayana; Saragih, Fitriani
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1295

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman akuntansi dan pemanfaatan digitalisasi terhadap kinerja Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Tanjung Balai. Kebaruan penelitian ini terletak pada pengujian simultan antara aspek pemahaman akuntansi dan pemanfaatan digitalisasi dalam satu model empiris pada konteks UMKM lokal. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui penyebaran kuesioner kepada 45 pelaku UMKM yang dipilih dari total populasi sebanyak 90 UMKM, dengan teknik pengambilan sampel purposive sampling. Teknik analisis data yang digunakan meliputi uji kualitas data, uji asumsi klasik, dan analisis regresi linier berganda dengan bantuan perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa pemahaman akuntansi berpengaruh positif dan signifikan terhadap kinerja UMKM,  yang tercermin dari peningkatan kemampuan pengelolaan keuangan dan pengambilan keputusan usaha. Selain itu, pemanfaatan digitalisasi juga terbukti berpengaruh positif dan signifikan terhadap kinerja UMKM, khususnya dalam meningkatkan efisiensi operasional dan perluasan akses pasar. Secara simultan, kedua variabel independen tersebut memberikan kontribusi yang signifikan dalam meningkatkan kinerja UMKM di Kota Tanjung Balai. Secara teoretis, penelitian ini memperkuat konsep bahwa literasi akuntansi dan adopsi teknologi digital merupakan determinan penting dalam peningkatan kinerja UMKM. Secara praktis, temuan penelitian ini mengimplikasikan perlunya strategi peningkatan kapasitas pelaku UMKM melalui pelatihan akuntansi dasar dan penguatan adopsi teknologi digital guna mendorong keberlanjutan dan daya saing UMKM.   This study aims to examine the effect of accounting understanding and digitalization utilization on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Tanjung Balai City. The novelty of this research lies in the simultaneous examination of accounting understanding and digitalization utilization within a single empirical model in a local MSME context. A quantitative approach was employed using a survey method. Data were collected through questionnaires distributed to 45 MSME owners selected from a total population of 90 enterprises, using a purposive sampling technique. The data were analyzed using data quality tests, classical assumption tests, and multiple linear regression analysis with the assistance of SPSS version 26. The results indicate that accounting understanding has a positive and significant effect on MSME performance, particularly in improving financial management and business decision-making. Furthermore, digitalization utilization also shows a positive and significant influence on MSME performance, by enhancing operational efficiency and expanding market access. Simultaneously, both independent variables significantly contribute to improving MSME performance in Tanjung Balai City. From a theoretical perspective, this study reinforces the view that accounting literacy and digital technology adoption are key determinants of MSME performance. Practically, the findings suggest that strengthening accounting skills and promoting digital transformation are essential strategies to support MSME sustainability and competitiveness  
Co-Authors Amara, Tasya Anriza Witi Nasution Artika Dewi Dahrani . Dahrani, Dahrani Daulay, Safitri Srijayanti Edisah Putra Nainggolan Eka Nurmala Sari Elizar Sinambela Hafsah Hafsah Iskandar Muda Isnaini Harahap Jufrizen Liza, Vira Novira M. Shabri Abd. Majid Maya Sari Novien Rialdy Nurlaila Pandapotan Ritonga Pandapotan Ritonga Pandapotan Ritonga, Pandapotan Perangin Angin, Darmayana Rahmat Daim Harahap Retno Widia Ningsih Saparuddin Siregar Saripuddin Hsb, Jasman Shafira Sri Ningsih Sudirman Suparmin Sugianto Sugianto Syahputri, Lia Tuti Anggraini Wahyu Syarvina Zulia Hanum