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All Journal International Journal of Economics Development Research (IJEDR) Movere Journal International Journal of Education, Social Studies, And Management (IJESSM) Al-Buhuts (e-journal) International Journal Of Economics Social And Technology Worksheet : Jurnal Akuntansi All Fields of Science Journal Liaison Academia and Sosiety Jurnal Sistem Informasi, Akuntansi dan Manajemen
Harahap, Wilda Sri Munawaroh
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The Influence of Intellectual Capital (IC) and Islamic Corporate Governance (ICG) on Sharia Banking Performance in Indonesia in 2020-2022 Wulandari, Tri; Sriwardany, Sriwardany; Tiara, Shita; Harahap, Wilda Sri Munawaroh
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 2 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i2.355

Abstract

The point of this inquire about is to decide the impact of intellectual capital and Islamic corporate governance on the execution of Islamic banks in Indonesia. This sharia keeping money company will be recorded on the Indonesian Stock Trade (IDX Syariah) in 2020-2022. The intellectual capital degree was supplanted by the Islamic Bank-Value added intellectual Coefficient (iB-VAIC) and Islamic corporate governance was supplanted by the administration proprietorship degree. This research is quantitative inquire about. The sample was decided employing a purposive sampling strategy, tests were taken from 14 sharia banks between 2020 - 2022, coming about in 42 observations. The data used is secondary data and the data analysis technique used is the multiple linear regression method. This method performs a arrangement of classic assumption tests to check the appropriateness of the information. The data processing used in this research uses multiple linear regression using SPSS version 23. The comes about of this research show that intellectual capital includes a negative and significant impact on the execution of Islamic banks, whereas Islamic governance encompasses a positive and significant influence. affected by the operational execution of sharia banking. Based on the comes about of the simultaneous  test (F test), it appears that all independent variables simultaneously or together influence the dependent variable.
Determinan Kepatuhan UMKM Dalam Membayar Pajak Penghasilan Pada UMKM Kabupaten Deli Serdang Noviani, Sri; Harahap, Wilda Sri Munawaroh
Movere Journal Vol. 6 No. 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v6i1.398

Abstract

Penelitian ini bertujuan untuk mengetahui determinan kepatuhan umkm dalam membayar pajak penghasilan pada umkm kabupaten deli serdang. Penelitian ini lebih menekankan pada suatu proses dalam menyelesaikan masalah dengan peneliti ikut terlibat langsung dalam objek yang diteliti. Data yang dikumpulkan dapat berupa hasil wawancara dengan informan yang diuraikan dalam sebuah pertanyaan, observasi dan studi pustaka. Hasil pengumpulan data tersebut dianalisis dan ditarik kesimpulan. Lokasi yang dilakukan dalam penelitian ini adalah di UMKM Kabupaten Deli Serdang yang menjadi Objek penelitian yang tersebar di daerah, Jl. Karya Utama No.4, Perbarakan, Kec. Lubuk Pakam, Penelitian bertujuan untuk mendeskripsikan pelaksanaan dari awal penelitian sampai selesai pengumpulan data. Analisis data merupakan proses mencari dan menyusun data secara sistematis, data yang diperoleh dari hasil wawancara, catatan lapangan dan bahn-bahan lainnya sehingga dapat mudah di pahami dan temuannya dapat di informasikan kepada orang lain. Rata-rata Tarif PPh yang terlihat pada tabel adalah 6,50%. Namun, perlu diperhatikan bahwa rata-rata tersebut tidak terkait langsung dengan data yang diberikan pada tahun-tahun spesifik dalam tabel. Hal ini membuktikan bahwa semakin tinggi informasi perpajakan yang diberikan dan diterima oleh pelaku UMKM,maka akan semakin tinggi pula tingkat kesadaran akan kepatuhan pajak UMKM.
The Analysis of The Impact of Responsibility Accounting on Production Cost Control Wirananda, Henny Andriyani; Harahap, Wilda Sri Munawaroh
International Journal Of Economics Social And Technology (IJEST) Vol. 3 No. 4 (2024): December 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v3i4.128

Abstract

This study was written to determine the effect of responsibility accounting on controlling production costs at PT. Medan Grand Mopoli. The research method used in this research is descriptive qualitative. As for the subject of this research was conducted at PT. Mopoli. The object of this research is the production cost report of PT. Grand Mopoli. Data collection techniques in this study were using observation techniques, documentation techniques and interview techniques. In this case the research uses descriptive analysis techniques. The results of the study show that responsible accounting has not been implemented properly because it is seen from the cost of technology and every year it experiences losses (unfavorable) or the realization is higher than the budget
Pengaruh Perputaran Piutang dan Perputaran Persediaan terhadap Roe pada PT Bank Rakyat Indonesia (PERSERO) TBK Gami, Emelia Rahmadany Putri; Harahap, Wilda Sri Munawaroh
All Fields of Science Journal Liaison Academia and Sosiety Vol 2, No 4: Desember 2022
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/afosj-las.v2i4.508

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah terdapat pengaruh perputaran piutang dan perputaran persediaan terhadap ROE pada PT Bank Rakyat Indonesia (Persero) Tbk periode 2018 hingga 2022. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan metode linear berganda. teknik analisis regresi. Data yang digunakan adalah data sekunder, pengujian hipotesis menggunakan uji koefisien determinasi (R2), Uji Simultan (F) dan uji parsial (t) dengan perhitungan menggunakan program SPSS. Hasil penelitian menunjukkan bahwa secara parsial Perputaran Piutang berpengaruh signifikan terhadap ROE. Sedangkan Inventory Turnover tidak berpengaruh signifikan terhadap ROE PT. Bank Rakyat Indonesia (Persero) Tbk, sedangkan secara simultan Receivable Turnover dan Inventory Turnover tidak berpengaruh signifikan terhadap ROE pada PT. Bank Rakyat Indonesia (Persero) Tbk.Kata kunci: Perputaran Piutang, Perputaran Persediaan, dan ROE.
ANALISIS PEMANFAATAN E-COMMERCE PADA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) FASHION DI KOTA MEDAN Harahap, Wilda Sri Munawaroh; Jayusman, Sri Fitria; Putri, Rizqy Fadhlina
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6631

Abstract

Era Globalisasi menjadi masa dimana UMKM harus bisa tetap bertahan dan melakukan persaingan bisnis. Berkembang pesatnya teknologi informasi, khususnya dalam ranah media sosial, memberikan berbagai manfaat kepada para pelaku UMKM, diantaranya yaitu menambah metode pemasaran, meningkatkan pemahaman pencatatan hasil dari penjualan, meningkatkan pangsa pasar dan memberikan banyak pilihan dalam keputusan bisnis. Beberapa contoh nyata dari perubahan dunia bisnis saat ini yaitu munculnya e-commerce. Dalam proses transaksi dengan menggunakan e-commerce, kegiatan perdagangan dan pemasaran suatu produk akan menjadi lebih efisien dikarenakan dengan menggunakan e-commerce proses transaksi menjadi lebih cepat dan hemat biaya. Media sosial sebagai alat dari ecommerce merupakan sarana inovatif bagi UMKM dalam mendukung sistem bisnis. Penelitian ini adalah penelitian deskriptif yang menggunakan metode pendekatan kualitatif. Subyek dari penelitian merupakan 15 pelaku UMKM yang berada di Kota Medan. Analisis data dilaksanakan ke dalam empat tahap yaitu: (1) Pengumpulan data; (2) Reduksi data; (3) Penyajian data; (4) Kesimpulan Hasil penelitian. Penelitian ini merupakan penelitian yang menggabungkan tiga bidang ilmu yaitu Akuntansi, Manajemen dan Teknologi Informasi.Berdasarkan hasil dan diskusi, dapat disimpulkan bahwa: a) UMKM di Kota Medan memanfaatkan e-commerce dalam mengembangkan usahanya dalam penjualan, pembelian, pemesanan, pembayaran dan promosi; b) dampak penggunaan e-commerce bagi bisnis UMKM di Kota Medan berdampak paling besar terhadap efektivitas biaya promosi yang murah, interaktivitas jangkauan konsumen, dan peningkatan omset penjualan; c) kendala yang dihadapi UMKM dalam penggunaan e-commerce adalah pada tingkat kepercayaan pembeli terhadap penjual, persaingan yang ketat antar pengusaha di pasar online, infrastruktur dan kemampuan pengusaha dalam menggunakan e-commerce.
Financial Efficiency: An Analysis of Accounting Recording Systems in Food Sector MSMEs Jayusman, Sri Fitria; Harahap, Wilda Sri Munawaroh; Lubis, Reza Hanafi; Hidayat, Toni; Sari, Prista Purnama
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9465

Abstract

Accounting is a systematic process of recording, classifying, simplifying, and communicating financial transaction data with the aim of producing appropriate and reliable information for economic decision-making. In today's modern era, many micro, small, and medium enterprises (MSMEs), which are the backbone of the Indonesian economy, have yet to optimally implement accounting practices. A lack of understanding of accounting, limited human resources, and minimal access to information are the main challenges in implementing accounting in the MSME sector. This study aims to examine the extent of understanding and application of accounting records in 30 MSMEs in Cikondang Hamlet, RT 006/RW 002, located around the Pamulihan Grand Mosque. The data used consisted of primary data obtained through direct interviews with business owners, as well as secondary data sourced from documentation and other references. This study used a descriptive quantitative approach. The results of the study indicate that most MSMEs have not formally implemented accounting principles and still rely on simple records, or do not keep records at all. This has an impact on the inaccuracy of the financial reports produced and hinders accurate business decision-making.
The Influence of Intellectual Capital (IC) and Islamic Corporate Governance (ICG) on Sharia Banking Performance in Indonesia in 2020-2022 Wulandari, Tri; Sriwardany, Sriwardany; Tiara, Shita; Harahap, Wilda Sri Munawaroh
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 2 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i2.355

Abstract

The point of this inquire about is to decide the impact of intellectual capital and Islamic corporate governance on the execution of Islamic banks in Indonesia. This sharia keeping money company will be recorded on the Indonesian Stock Trade (IDX Syariah) in 2020-2022. The intellectual capital degree was supplanted by the Islamic Bank-Value added intellectual Coefficient (iB-VAIC) and Islamic corporate governance was supplanted by the administration proprietorship degree. This research is quantitative inquire about. The sample was decided employing a purposive sampling strategy, tests were taken from 14 sharia banks between 2020 - 2022, coming about in 42 observations. The data used is secondary data and the data analysis technique used is the multiple linear regression method. This method performs a arrangement of classic assumption tests to check the appropriateness of the information. The data processing used in this research uses multiple linear regression using SPSS version 23. The comes about of this research show that intellectual capital includes a negative and significant impact on the execution of Islamic banks, whereas Islamic governance encompasses a positive and significant influence. affected by the operational execution of sharia banking. Based on the comes about of the simultaneous  test (F test), it appears that all independent variables simultaneously or together influence the dependent variable.
Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Aparatur, Komitmen Organsasi Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kabupaten Deli Serdang Adelia, Anisa Putri; Harahap, Wilda Sri Munawaroh
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 1 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemanfaatan teknologi informasi, kompetensi aparatur, komitmen organisasi terhadap akuntabilitas pengelolaan dana desa di Kabupaten Deli Serdang. Jenis penelitian ini adalah kuantitatif. Pengumpulan data dengan data primer diperoleh dari tanggapan responden melalui kuesioner. Sampel yang digunakan adalah 99 orang narasumber yang meliputi kepala desa, sekretaris desa dan bendahara desa pada masing-masing pemerintahan desa di kecamatan Pancur Batu dan Patumbak. Teknik analisis data yang digunakan adalah regresi linier berganda dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa terdapat pengaruh secara parsial dan simultan antara pemanfaatan teknologi informasi, kapasitas perangkat, komitmen organisasi terhadap tanggung jawab pengelolaan dana desa. This study to determine the effect of the use of information technology, apparatus competence, organizational commitment to the accountability of village fund management in Deli Serdang Regency. This type of research is quantitative. Collecting data with primary data obtained from respondents' responses through questionnaires. The sample used was 99 resource persons including the village head, village secretary and village treasurer in each village administration in Pancur Batu and Patumbak sub-districts. The data analysis technique used was multiple linear regression with the help of SPSS version 25. The results showed that there was a partial and simultaneous influence between the use of information technology, device capacity, organizational commitment to village fund management responsibilities.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN SISTEM INFORMASI AKUNTANSI PADA PT. KARYA SEMANGAT MANDIRI (KSM) Sartika, Wanda Ayu; Harahap, Wilda Sri Munawaroh
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.3919

Abstract

This study aims to determine the Analysis of Factors Influencing Interest in Utilizing Accounting Information Systems at PT. Karya Mandiri Spirit (KSM) In this study, the authors used a descriptive and quantitative research approach with the type of associative research, because there are variables to be examined and the relationship is intended to present an overview of the relationships between the variables studied. The population in this study are all employees at PT. Mandiri Spirit Works (KSM), totaling 33 people (Appendix 2). The sample used in this study was taken using the saturated sampling method, namely sampling where all members or elements of the population are used as opportunities. So the samples taken at PT. Karya Mandiri Spirit (KSM), which consists of 33 respondents. This research was conducted at PT. Karya Mandiri Spirit (KSM) which is located at Jl. Karang Sari, Sukasari, Kec. Pegajahan, Serdang Bedagai Regency, North Sumatra, 20986. Data collection techniques used to obtain data or information, Observation, Documentation, Questionnaire Based on the research results table it can be seen that the Fcount value is 61,661 with a Ftable value of 2.66 where the Fcount value is greater than Ftable, namely 61,661. besides that it can also be seen that the value of sig. of 0.000 where the value of sig. smaller than 0.05 or 0.000 <0.05, then in this case Ho is rejected and Ha is accepted, meaning that performance expectations (X1), business expectations (X2), social factors (X3), and facilitating conditions (X4) are significant to interest in the use of accounting information systems (Y).
ANALISIS PEMAHAMAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN SINGLE IDENTITY NUMBER TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA LUBUK PAKAM Wati, Suri Ambar; Jayusman, Sri Fitria; Harahap, Wilda Sri Munawaroh; Wibowo, M. Rizaldy
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7029

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pemahaman wajib pajak, sanksi perpajakan dan single identity number terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Lubuk Pakam. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Lubuk Pakam tahun 2023 sebanyak 125.325, tekni pengambilan sampel menggunakan teknik incidental sampling menggunakan rumus slovin diperoleh sampel sebanyak 99,22 atau 100 Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Lubuk Pakam. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Teknik analisa data yang digunakan dalam penelitian ini menggunakan uji statistik deskriptif, uji validitas dan reliabilitas, uji asumsi klasik, dan uji regresi linier berganda dengan menggunakan bantuan software SPSS versi 26.0. Hasil penelitian ini menunjukkan bahwa secara parsial pemahaman wajib pajak (X1) terhadap kepatuhan wajib pajak orang pribadi (Y) berpengaruh positif  dan signifikan, sanksi pajak (X2) terhadap kepatuhan wajib pajak orang pribadi (Y) berpengaruh positif  dan signifikan, single identity number (X3) terhadap kepatuhan wajib pajak orang pribadi (Y)  berpengaruh positif  dan signifikan. Secara simultan pemahaman wajib pajak (X1), sanksi pajak (X2), dan Single Identity Number(X3) berpengaruh signifikan terhadap  kepatuhan wajib pajak orang pribadi (Y).
Co-Authors Adelia, Anisa Putri Gami, Emelia Rahmadany Putri Hidayat, Toni Jayusman, Sri Fitria Noviani, Sri Reza Hanafi Lubis Rizqy Fadhlina Putri Sari, Prista Purnama Sartika, Wanda Ayu Shita Tiara Sri Fitria Jayusman Sriwardany Tri Wulandari Wati, Suri Ambar Wibowo, M. Rizaldy Wirananda, Henny Andriyani