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All Journal Jurnal Akuntansi dan Pajak Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Manajemen dan Bisnis Indonesia Auditing Research Journal Jurnal Pengabdian Masyarakat (Jubdimas)
Siregar, Zainal Arifin
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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CAUSALITY ANALYSIS BETWEEN INFLATION, JUB, SBIS, PUAS AND SBSN USING COINTEGRATION AND GRANGER CAUSALITY APPROACH Zainal Arifin Siregar; M. Ridwan; Maryam Batubara
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.v23i2.7151

Abstract

Inflation , the Money Supply (JUB) has been widely discussed and researched by previous researchers, the results from previous studies indicate a gap from the results of each research, in this study the researchers added the variable Bank Indonesia Sharia Certificate (SBIS) , Sharia Interbank Money Market (PUAS) and State Sharia Securities (SBSN) as sharia monetary policy which is also related to the variables of Inflation and the Money Supply (JUB) . The purpose of this study is to determine the long and short-term relationship between variables as well as to determine the direction of the relationship between variables. This research is a quantitative study, using secondary data based on monthly data from 2015 to 2020. The analysis used in this study uses cointegration analysis (long-term relationship) and Granger causality (direction of relationship between variables). The results of this study indicate that in the long term inflation has a positive and significant effect on the JUB variable and a negative and significant effect on the SBIS and SBSN variables while the PUAS variable has an insignificant effect. In the short term, inflation in the previous period had a negative and significant effect on current inflation, SBIS and SBSN while JUB and PUAS had an insignificant and insignificant effect. The previous JUB had a negative and significant effect on the current JUB, SBIS and SBSN variables, while the inflation variable had a positive and significant effect, while the PUAS variable had an insignificant effect. PUAS in the previous period had a negative and significant effect on the current PUAS and SBSN variables, while the Inflation, JUB and SBIS variables had no significant effect. The previous period SBIS had a negative and significant effect on the inflation and JUB variables, while the PUAS, current SBIS and SBSN variables had no significant effect. The previous period SBSN had a negative and significant effect on the inflation variable, current JUB and SBSN, while the PUAS and SBIS variables had no significant effect. In the Granger causality test there is a unidirectional relationship between SBIS and inflation, there is a unidirectional relationship between inflation and SBSN, there is a unidirectional relationship between JUB and PUAS, there is a unidirectional relationship between JUB and SBSN, PUAS and SBIS have a two-way relationship, SBSN has a unidirectional relationship with PUAS and SBSN have a unidirectional relationship with SBIS.
Risk Management and Ethical Perspectives in the Implementation of Artificial Intelligence (AI) in the Accounting Profession Siregar, Zainal Arifin; Hasanah, Uswatun
Indonesia Auditing Research Journal Vol. 13 No. 4 (2024): December: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v13i4.384

Abstract

The implementation of Artificial Intelligence (AI) in the accounting sector has provided significant opportunities to enhance efficiency and accuracy but also presents substantial ethical challenges related to integrity, accountability, and risk management. This study aimed to address three key questions: (1) How does AI impact integrity, data reliability, and the effectiveness of risk management in decision-making? (2) How are ethical responsibilities defined and applied in automated AI decision-making for risk mitigation? (3) What are the ethical implications of AI autonomy on risk management, human oversight, and the role of accounting professionals? A conceptual literature approach was employed to analyze these ethical challenges using Ulrich Beck's Risk Society Theory. The findings revealed that AI improved risk management efficiency; however, challenges such as algorithmic bias, lack of transparency, and privacy risks remained significant. Additionally, AI autonomy introduced ambiguities in accountability, necessitating human oversight and clear ethical frameworks. The study concluded that ethical AI implementation requires regulations supporting transparency, human supervision, and robust ethical guidelines to ensure alignment with professional values. These findings provide valuable insights for developing risk management and ethical practices in the application of AI within the accounting sector.
Sosialisasi Pasar Modal Untuk Meningkatkan Minat Mahasiswa Dalam Berinvestasi Siregar, Zainal Arifin; Prayogi, Oki; Yolanda, Cindy; Butarbutar, Chintya Winda Natalia; Fitri, Melvi
ABDIMASKU : Jurnal Pengabdian Masyarakat UTND Vol 4 No 1 (2025): Edisi Januari 2025 - Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jpmtnd.v4i1.1608

Abstract

This community service aims to improve students' understanding of capital markets and investment and to foster students' interest in investing in order to achieve the government's strategic program and national economic growth through the capital market, which has an important role for the Indonesian economy. This activity was attended by 50 participants from students in the Faculty of Business and Humanities who have taken the Financial Management course. The methods used include the preparation, implementation, evaluation and preparation of reports. The preparation stage begins with conducting an audience and reviewing the place of service implementation, the implementation stage is carried out by socialization and education by matching the prepared material related to the capital market and increasing students' interest in investing and conducting an evaluation after the activity is carried out by looking at the responses of participants with questions and answers. Through this service, it provides an understanding and information about capital market investment products, namely mutual fund investments. Which is an alternative investment in the capital market and is suitable for beginners because it is easy to increase students' interest in investing and is safer.
Analisis Pemahaman Mahasiswa Mengenai Fitur Dan Manfaat QRIS Di Lingkungan Akademik Siregar, Zainal Arifin; Utari, Ulfa
JURNAL MANAJEMEN DAN BISNIS Vol 3 No 2 (2024): Edisi September 2024-Desember 2024
Publisher : Fakultas Ekonomi Universitas Tjut Nyak Dhien Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jmdb.v3i2.1573

Abstract

This study aims to measure students' understanding of using QRIS (Quick Response Code Indonesian Standard) as a non-cash payment method. The study focuses on students' knowledge of QRIS definitions and mechanisms, features such as MPM, CPM, and QRIS Cross Border, and its benefits in terms of time efficiency, security, and transaction convenience. The research employed a descriptive quantitative method with 50 student respondents from the Faculty of Business and Humanities, Universitas Tjut Nyak Dhien. Data were collected through a Likert-scale questionnaire and analyzed using descriptive statistics. The results indicate that most students have a good understanding of QRIS, especially regarding its benefits and usage experience, with 80% of respondents agreeing or strongly agreeing. However, technical understanding of QRIS features varied, with 20% of respondents remaining neutral. The study concludes that the QRIS socialization program is effective in enhancing students' understanding but requires more in-depth education on technical aspects. This research contributes to identifying the needs for digital financial literacy among the younger generation.
MENINGKATKAN EKONOMI MASAYARAKAT MELALUI PRODUK OLAHAN TAHU DI KELURAHAN ALBION KECAMATAN PINANGSORI Tanjung, Alfansuri; Hasibuan, Nur’ainun; Tanjung, Mansur; Siregar, Zainal Arifin; Yunita, Mella; Lubis, Faisal; Cholish, Cholish
JUBDIMAS ( Jurnal Pengabdian Masyarakat) Vol 4 No 1 (2025): Jurnal Pengabdian Masyarakat, Maret 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jubdimas.v4i1.371

Abstract

Program pengabdian kepada masyarakat (PKM) yang telah dilaksanakan bekerjasama dengan masyarakat Kelurahan Albion Prancis yang terletak di Kecamatan Pinangsori, Kabupaten Tapanuli Tengah, Sumatera Utara. yang terdiri dari Ibu-ibu PKK dan remaja putri sangat membutuhkan penyuluhan dan pelatihan keterampilan dalam bidang kuliner untuk meningkatkan minat mereka sebagai upaya mengembangkan sektor UMKM dari rumahtangga. untuk menggurangi pengganguran wanita di Kelurahan Albion Prancis. Solusi yang akan diberikan untuk mengatasi permasalahan mitra dengan memberikan pelatihan mengolah tahu menjadi nugget tahu kepada Ibu-ibu PKK dan remaja putri di Desa Albion sesuai dengan kondisi Kelurahan Albion Prancis sebagai salah satu penghasil tahu di Kabupaten Tapanuli Tengah. Tahu yang dihasilkan oleh pabrik tahu biasanya hanya dijual kepada pengecer yang merupakan masyarakat sekitar yang akan menjualnya kembali ke pasar di Sibolga dan Tapanuli Tengah. Berdasarkan informasi yang diperoleh dari pemilik pabrik, mereka tidak lagi mengirim tahu ke kota atau kabupaten lain, sehingga pendapatannya menurun. Melalui kegiatan pengabdian ini, diharapkan dapat memberikan peluang bisnis baru. Metode dan materi yang akan diberikan saat pelatihan sebagai solusi permasalahan yang dihadapi mitra sebagai berikut: a) Pelatihan mengolah tahu menjadi nugget tahu, b) Pelatihan mengemas atau packaging, c) Pelatihan pemasaran dan pengelolaan keuangan. Pelaksanaan pengabdian bagi masyarakat digunakan metode yang bervariasi yaitu: 1) Metode ceramah dan tanya jawab, 2) Metode demonstrasi dan praktek, 3) Bimbingan. Masyarakat Kelurahan Albion Kecamatan Pinangsori Kabupaten Tapanuli Tengah memiliki keterampilan dalam berinovasi dalam mengolah tahu sebagai bahan utamanya. Masyarakat sangat berminat terhadap pelatihan ini karena optimis dapat membantu perekonomian keluarga.
Co-Authors Chintya Winda Natalia Butar Butar Cholish Fitri, Melvi Hasibuan, Nur’ainun Lubis, Faisal M. Ridwan Maryam Batubara prayogi, oki Tanjung, Alfansuri Tanjung, Mansur Ulfa Utari Uswatun Hasanah Yolanda, Cindy YUNITA, MELLA