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All Journal Afkaruna: Indonesian Interdisciplinary Journal of Islamic Studies Jurnal Riset Akuntansi dan Bisnis EDUTECH: Jurnal Ilmu Pendidikan dan Ilmu Sosial MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi dan Pajak IJBE (Integrated Journal of Business and Economics) Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum JURNAL MUTIARA AKUNTANSI International Journal of Business Economics (IJBE) Enrichment : Journal of Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal Reglement & Society (IJRS) Proceeding International Seminar of Islamic Studies International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal of Economic, Technology and Social Sciences (Injects) Kajian Akuntansi
Irfan, Irfan
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Islamic Philanthropic: The Generosity of the Muhammadiyah Residents of Medan City during the Covid-19 Pandemic Irfan, Irfan; Hani, Syafrida; Amal, Bakhrul Khair
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3088

Abstract

This study aims to analyze the perceptions of Medan City Muhammadiyah residents about the economic burden of the community during the Covid-19 pandemic, as well as analyze the level of awareness of Medan City Muhammadiyah residents to pay zakat, infaq, alms and waqf to help the community's economic problems due to the Covid-19 pandemic. The survey design was conducted to collect data through a questionnaire (questionnaire) to 200 respondents who were analyzed using descriptive statistics. The results of the study found that the majority of Muhammadiyah residents agreed and had a high perception that the Covid-19 pandemic had caused an increase in the economic burden on the community during the Covid-19 pandemic. In addition, the majority of Muhammadiyah residents in Medan City have a very high level of awareness for tithing, infaq, charity and waqf in order to help the community's economic problems due to the Covid-19 pandemic.
Islamic Micro Enterprises; Constraints, Perceptions and Critical Issues Hani, Syafrida; Irfan, Irfan
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3056

Abstract

This study aims to describe how pmanagement practices that have been carried out by micro and medium enterprisesso far, and identifyvarious problems that become the main obstacles in implementing the concept of management and perceptions of micro, small and medium business managers on Islamic management. These results will be the basis for further researchin formulating a management model that is in accordance with governance entrepreneurial organization in an Islamic perspective, so that it is expected to increase business growth. The data collection process was carried out through library research and interviews with Muslim micro business management informants to identify problems. The results of the study are expected to contribute to minimizingThe problems faced include limited human resources, capital, low ability to manage finances, lack of innovation and mastery of information technology.
MODERATION OF GOVERNMENT ACCOUNTING STANDARDS IN THE RELATIONSHIP OF PUBLIC ACCOUNTABILITY, PUBLIC TRANSPARENCY AND OVERSIGHT OF APBD MANAGEMENT Hasibuan, Ira Maulida Sari; Irfan, Irfan; Sari, Maya; Sari, Eka Nurmala
Kajian Akuntansi Vol. 25 No. 1 (2024): March 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i1.3506

Abstract

The purpose of this research is to test and analyze the influence of public accountability, public transparency, and supervision of APBD management with government accounting standards as moderator variables on the Labuhanbatu district government directly and indirectly. The approach used in this research is explanatory. The population in this study was 45 local government organizations in Labuhanbatu district, resulting in a total of 135 respondents. Data collection techniques in this research used questionnaires and document study. The data analysis technique in this research uses a quantitative approach using statistical analysis with Outer Model Analysis Test, Inner Model Analysis, and Hypothesis Testing. Data management in this research uses the SEM-PLS software program. The results of this research prove that accountability, transparency, supervision, the public have a significant influence on the management of the Labuhanbatu Regency APBD, and Government accounting standards are able to moderate the influence of public accountability and supervision on APBD management, but government accounting standards are unable to moderate the influence of public transparency on APBD management. Keywords     : Public    Accountability,   Public    Transparency,    Government Accounting Standards, Budget Management.
SOCIAL MEDIA USAGE BEHAVIOR AND ITS EFFECT ON MUSLIM COMMUNITY ANXIETY IN FACING THE COVID-19 PANDEMIC IN MEDAN CITY Hani, Syafrida; Juliandi, Azuar; Irfan, Irfan
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

The problems identified in this study are: (1) the Corona Virus or Covid-19 has become symptomatic in the world, including in Indonesia; (2) The public knows that information on Covid-19 comes from the mass media; (3) Scientific studies show that mass media is able to create a positive impact, but it can also have a negative impact on society, namely anxiety, depression and other mental health disorders, especially during the Covid-19 period. For these problems, this study aims to analyze the effect of social media use behavior in influencing the creation of public anxiety in the face of the Covid-19 pandemic. This research method uses a survey design to 666 Muslim respondents in Medan. Collecting research data is a questionnaire about the behavior of using social media and public anxiety. Analysis of research data using inferential statistical analysis with Structural Equation Model-Partial Least Square (SMART-PLS). This study produced several findings, including: First, the behavior of people in using social media during the Covid-19 pandemic was generally quite high; Second, the level of public anxiety facing the Covid-19 pandemic generally also shows a fairly high level; and Third, the behavioral effect of using social media in influencing the creation of public anxiety in the face of the Covid-19 pandemic appears to have a significant effect.
THE INFLUENCE OF ISLAMIC FINANCIAL LITERACY AND ORGANIZATIONAL COMMITMENT ON THE DECISION TO USE ISLAMIC BANKS SERVICES CASE STUDY AT MUHAMMADIYAH SCHOOL IN MEDAN CITY Irfan, Irfan; Yovi, Muhammad; Hani, Syafrida
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

The purpose of this study is to examine and analyze the influence of Islamic financial literacy on and organizational commitment to the decision to use Islamic banking services in Muhammadiyah schools or madrasahs in Medan City. The variable measurement scale used in this study is to use ordinal scales, the sample of this study is as many as 60 Muhammadiyah schools/madrasahs. In the city of Medan with respondents in this study 60 principals of Muhammadiyah Schools/Madrasah in the City of Medan. Islamic financial literacy influences not affect the decision to use Islamic banking services, while organizational commitment does not affect the decision to use Islamic banking.
ANALISIS FAKTOR PENERIMAAN PAJAK PENGHASILAN DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING Irfan Irfan; M Firza Alpi
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6407

Abstract

This study aims to analyze the effect of the number of tax audits and tax sanctions on income tax revenues through taxpayer compliance as an intervening variable at KPP Pratama Medan Timur. This study uses primary data by conducting direct research in the field as many as 44 respondents through a questionnaire with a Likert scale. Statistical method used with Path Analysis. By using SPSS 26 program. Path analysis results found that: the number of tax audits has an effect on tax revenue, but tax sanctions have no partial effect. the number of tax audits and tax sanctions have a significant effect on taxpayer compliance. However, partially, only tax audits have a positive and significant effect on tax audits, tax sanctions and taxpayer compliance have a positive and significant effect on tax revenue at KPP Pratama Medan Timur, but partially only taxpayer compliance has a positive and significant effect. taxpayer compliance is able to mediate the effect of tax audits on taxpayers. However, it cannot mediate/intervening tax sanctions on tax revenues at KPP Pratama Medan Timur.
Managerial Performance Study: The Role Of Management Accounting Information Systems Performance Measurement Systems And Reward Systems Irfan, Irfan
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 5 No. 2 (2024): October 2024
Publisher : CERED Indonesia Institute

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Abstract

This study aims to test and analyze the influence of management accounting information systems, performance measurement systems and reward systems on managerial performance at PT. Medan Industrial Estate. The sampling technique used in this study is the saturated sampling technique, with the number of samples obtained as many as 32 samples. The data collection technique used in this study is a questionnaire, namely distributing questionnaires to managers, assistant managers and supervisors of PT KIM (Medan Industrial Estate). The data analysis techniques used in this study are outer model analysis, inner model analysis and hypothesis testing using Partial Least Square (PLS) software. The results of this study indicate that 1) Management Accounting Information Systems have a significant effect on managerial performance, 2) Performance Measurement Systems do not have a significant effect on managerial performance, 3) Reward Systems do not have a significant effect on managerial performance
The Impact of Financial Literacy and Financial Inclusion towards the Saving Behavior of the Students Irfan, Irfan; Nasyalia, Cut; Muhyarsyah, Muhyarsyah; Hani, Syafrida; Sari, Maya
MIX: JURNAL ILMIAH MANAJEMEN Vol 13, No 2 (2023): MIX: JURNAL ILMIAH MANAJEMEN
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2023.v13i2.012

Abstract

Objectives: The purpose of this study was to assess and analyze the impact of Financial Literacy and Financial Inclusion on Saving Behavior using Self-Control as a moderator variable at the Department of Accounting, Faculty of Economics and Business, Private Islamic University in Medan City.Methodology: This study takes an associative method. This survey included 3747 students from the Department of Accounting, Faculty of Economics and Business, Private Islamic University in Medan City. The Slovin algorithm was used to sample 97 students from the Department of Accounting, Faculty of Economics and Business, Private Islamic University in Medan City. Data for this study were gathered through observation and questionnaires. This study's data processing processes used a quantitative approach with statistical analysis using the PLS (Partial Least Square) software tool.Findings: The findings of this study show that financial literacy and financial inclusion have a significant effect on saving behavior and that self-control does not moderate the effect of financial literacy and financial inclusion on saving behavior of Department of Accounting students, Faculty of Economics and Business, Private Islamic University in Medan City.Conclusion: This study examines how financial literacy and financial inclusion affect student saving behavior and self-control as a moderating variable. Students are the right generation to implement financial education because students are agents of change with the hope of bringing change in a better direction than before.
Co-Authors Aulia Rahman Harahap Azuar Juliandi Azuar Juliandi Bakhrul Khair Amal, Bakhrul Khair Bambang Satriawan Eka Nurmala Sari Elizar Sinambela Hasibuan, Ira Maulida Sari Jufrizen Lumanto Lumanto M Firza Alpi Maisyarah Salsabila Maya Sari Maya Sari Maya Sari Muammar Khaddafi Muhyarsyah Muhyarsyah Muhyarsyah, Muhyarsyah Nancy Mayriski Siregar Nasyalia, Cut Novien Rialdy Perlaban karo-karo Siti Irafah Syafrida Hani Tatian Sartika Marbun Widia Astuty Yovi, Muhammad Zulia Hanum