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TECHNOLOGICAL INNOVATION FOR SUSTAINABILITY: ENCOURAGING ECONOMIC GROWTH IN THE DIGITAL ERA Tarishah Hatim Faqih; Rizqy Fadhlina Putri; Ratna Sari Dewi; Asni Septiana; Azhari Wijaya
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 1: IHERT (2023) FIRST ISSUE: International Conference on Health Science, Green Economics,
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v5i1.421

Abstract

In today's digital age, technology has become a crucial factor in increasing economic growth. This article comprehensively discusses the relationship between technology and innovation. Affecting the economy in the digital era, it also touches on the challenges and opportunities involved. By referring to the results of the literature review, this article has identified that information and communication technology (ICT), such as technologies such as the internet, cloud computing, big data, artificial intelligence (AI), and the Internet of Things (IoT) have changed business and economic work patterns. The importance of technology in driving economic growth is very evident through the endogenous growth theory which highlights the importance of investment in research and development and innovation as a key factor. The impact of technology on productivity, efficiency, and economic competitiveness is increasingly visible through its application in various industrial sectors. The role of open collaboration and innovation is vital in accelerating technological progress, while providing guidance on how to design policies that support economic growth. Inclusive and sustainable development in the digital era. In addition, this article also explores the problems faced, such as digital inequality and the need for regulations that can adapt. Drawing on a literature review, this article investigates that technology and innovation are key to achieving sustainable and inclusive economic growth in the digital age.
ANALISIS PRAKTIK E-ACCOUNTING ENTITAS MIKRO, KECIL DAN MENENGAH DALAM MENGHADAPI SISTEM AKUNTANSI DAN TANTANGAN BISNIS DI ERA SOCIETY 5.0: Studi Kasus Pada Umkm Kabupaten Deli Serdang Atikah, Sindi; Rizqy Fadhlina Putri
Jurnal Budgeting Vol. 5 No. 1 (2024): Edisi Mei
Publisher : Politeknik Negeri Medan

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Abstract

The purpose of this research is to determine whether Accounting Knowledge, Information Technology, Education Level, Work Motivation, Business Experience and Competition Level Influence E-Accounting Practices of Micro, Small, and Medium Entities in MSMEs in Deli Serdang Regency. The type of research conducted is quantitative research using primary data in the form of questionnaires. The population in this study were MSME actors in Deli Serdang Regency totaling 26,818. The sample used in this study used simple random sampling, namely 49 samples with several criteria. The data analysis method used is multiple linear regression and hypothesis testing using SPSS. The results of the study indicate that accounting knowledge of information technology, education level and business experience partially and significantly influence E-Accounting practices while work motivation and competition level partially and significantly do not influence E-Accounting practices. Accounting Knowledge, Information Technology, Education Level, Work Motivation, Business Experience and Competition Level simultaneously and significantly influence E-Accounting practices.
Penerapan Pajak Penghasilan Pasal 22 Atas Pembelian Barang Di Badan Narkotika Nasional Kabupaten Mandailing Natal Nadiyah Diyanah Nasution; Rizqy Fadhlina Putri; Debbi Chyntia Ovami; Indra Fauzi; Ardhansyah Putra Hrp
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 2 (2024): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v5i2.4072

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This research was carried out at the National Narcotics Agency (BNN) Mandailing Natal Regency.The purpose of this research is to determine the application of Income Tax (PPh) Article 22 on theprocurement of goods at the National Narcotics Agency (BNN) Mandailing Natal Regency bycomparing the current regulations, namely Law Number 36 of 2008 concerning the fourth amendmentto the Law. Number 7 of 1983 concerning Income Tax. The data used in this research is data for theyear 2023. Data collection used interview and observation techniques. The data analysis techniqueuses descriptive statistical analysis techniques with the documents used in the form of: tax assistantbook, budget realization report, details of working unit working papers and proof of tax collection.Based on the results of the research conducted, it can be concluded that the application of IncomeTax (PPh) Article 22 on the procurement of goods at the National Narcotics Agency (BNN)Mandailing Natal Regency is in accordance with Law Number 36 of 2008 concerning the fourthamendment to Law Number 7 of 2008 1983 concerning Income Tax.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERGERAKAN HARGA SAHAM PADA JAKARTA ISLAMIC INDEX (Studi Empiris di Bursa Efek Indonesia) Wahyu Ramadhani; Rizqy Fadhlina Putri
Jurnal Price : Ekonomi dan Akuntasi Vol. 2 No. 01 (2023): Jurnal Price : ekonomi dan Akuntasi, November 2023
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jecoa.v2i01.1922

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Nilai Tukar, Inflasi, dan Suku Bunga terhadap Harga Saham. Populasi dan sampel pada penelitian ini berjumlah 30 saham pada Jakarta Islamic Index tetapi hanya 12 saham yang masuk dalam kriteria sampel yang digunakan.. Data penelitiannya adalah data sekunder dan teknik analisis data yang digunakan regresi linier berganda dengan mengadakan serangkaian uji asumsi untuk menjamin kelayakan data. Pengolahan data yang digunakan dalam penelitian ini menggunakan data software IBM SPSS 2.5. Hasil penelitian ini menunjukan bahwa nilai tukar, dan inflasi berpengaruh dan signifikan terhadap harga saham. Akan tetapi suku bunga tidak berpengaruh dan tidak signifikan terhadap harga saham. Berdasarkan uji f diperoleh f hitung sebesar 170.514 dengan nilai signifikan 0,000 < 0,05 sehingga dapat disimpulkan bahwa H0 diterima dan nilai f hitung > f tabel yaitu 1.264 > 2,86 yang berarti ada pengaruh secara simultant Nilai Tukar, Inflasi dan Suku Bunga terhadap Harga Saham.
Analisis Penerapan Sistem Informasi Akuntansi Dalam Meningkatkan Kualitas Laporan Keuangan Pemerintah Daerah Marpaida Situmeang; Ratna Sari Dewi; Rizqy Fadhlina Putri; Junita Putri Rajana Harahap
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 1 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i1.3745

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The Serdang Bedagai Regency Government has implemented PP 71 of 2010 concerning government accounting standards regarding the presentation of accrual-based financial reports. The purpose of the study was to determine the Analysis of the Implementation of Accounting Information Systems in Improving the Quality of Regional Government Financial Reports (Case Study at the Tebing Syahbandar District Office, Serdang Bedagai Regency). This study uses a qualitative research method, where researchers will collect data by observation, collect data in the field, and conduct direct interviews by directly visiting sources at the research location, interviews were conducted with the finance department. To obtain the data needed in this study, the author conducted this research at the Tebing Syahbandar District Office. Researchers can adjust the data collection techniques used to the conditions at the research location. Overall, the 2023 equity change report reflects improvements in the office's financial position and the effectiveness of financial management. The implementation of the Accounting Information System has helped achieve better transparency and supported positive equity increases, providing a strong foundation for future financial stability and growth. The use of the Regional Management Information System (SIMDA) in accrual-based regional financial management has brought about a significant transformation in the way local governments manage, record, and report their finances. SIMDA helps improve the accuracy, transparency, and speed of the financial report preparation process at the Tebing Syahbandar Sub-district Office.
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.
Faktor-Faktor Yang Mempengaruhi Penggunaan Teknologi Akuntansi Pada UMKM Halal Yang Ada Di Tebing Tinggi Sinaga, Andresson; Putri, Rizqy Fadhlina; Dewi, Ratna Sari; Rajana, Junita Putri
AGHNIYA : Jurnal Ekonomi Islam Vol 7, No 2 (2025): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/aghniya.v7i2.27513

Abstract

Penelitian ini bertujuan untuk 1) Untuk mengetahui pengaruh Sumber Daya Manusia (X1) terhadap Penggunakaan Teknologi Akuntasi (Y) pada UMKM yang ada di Tebing Tinggi. 2) Untuk mengetahui pengaruh Budaya Organisasi (X2) terhadap Penggunakaan Teknologi Akuntasi (Y) pada UMKM yang ada di Tebing Tinggi. 3) Untuk mengetahui pengaruh Dukungan Eksternal (X3) terhadap Penggunakaan Teknologi Akuntasi (Y) pada UMKM yang ada di Tebing Tinggi. 4) Untuk menganalisis pengaruh secara simultan Sumber Daya Manusia (X1), Budaya Organisasi (X2), Dukungan Eksternal (X3) terhadap Penggunakaan Teknologi Akuntasi (Y) pada UMKM yang ada di Tebing Tinggi. Metode yang digunakan dalam penelitian ini dengan pendekatan kuantitatif, sedangkan data yang digunakan adalah data primer, yang diambil langsung kepada sampel penelitian dengan cara menyebarkan kuisioner kepada sampel penelitian. Aplikasi statistic yang digunakan dalam pengolahan data dengan menggunakan SPSS 26. Adapun hasil yang didapatkan, bahwa secara parsial Sumber Daya Manusia (X1) berpengaruh terhadap Penggunaan Teknologi Akuntansi (Y), Budaya Organisasi (X2) berpengaruh terhadap Penggunaan Teknologi Akuntansi (Y), dan Dukungan Eksternal (X3) berpengaruh Terhadap Penggunaan Teknologi Akuntansi (Y). Kemudian secara simultan, ada pengarus signifikan variabel Sumber Daya Manusia (X1), Budaya Organisasi (X2), dan Dukungan Eksternal (X3) berpengaruh terhadap Penggunaan Teknologi Akuntansi (Y) Pada UMKM yang adadi Tebing Tinggi, Sumatera Utara. Adanya hasil penelitian ini, diharapkan pemerintah Tebing Tinggi dapat mengevaluasi terkat dengan peningkatan Sumber Daya Manusia dalam pengembangan UMKM berbasis teknologi.
DETERMINAN DIGITAL TRANSFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN UMKM KOTA MEDAN Sembiring, Salmia; Tiara, Shita; Hrp, Wilda Sri Munawaroh; Putri, Rizqy Fadhlina; Ovami, Debbi Chyntia
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.v5i1.7266

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh transformasi digital terhadap kualitas laporan keuangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Medan, dengan meninjau beberapa faktor determinan seperti motivasi, model bisnis, kemampuan digital, budaya organisasi, dan sumber daya manusia. Transformasi digital dipandang sebagai langkah penting dalam meningkatkan efektivitas dan efisiensi proses pelaporan keuangan, serta dalam mendorong transparansi dan akuntabilitas. Penelitian ini menggunakan pendekatan kuantitatif. Data dikumpulkan melalui survei terhadap 81 pelaku UMKM di Kota Medan. Data yang digunakan  merupakan data primer dan teknik analisis data yang digunakan adalah regresi linear sederhana dan  regresi linear berganda dengan mengadakan serangkaian uji asumsi klasik untuk menjamin kelayakan data. Pengolahan data yang digunakan dalam penelitian ini menggunakan  bantuan sofware Eviews versi 12. Hasil penelitian ini menunjukkan bahwa motivasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan UMKM , model bisnis berpengaruh positif dan signifikan terhadap kualitaslaporan keuangan UMKM, Kemampuan digital berpengaruh positif dan signifikan terhadap kualitas laporan keuangan UMKM, Budaya Organisasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan UMKM, Sumber daya manusia  berpengaruh positif dan signifikan terhadap kualitas laporan keauangn UMKM. Berdasarkan uji simultan (Uji F) menunjukkan bahwa semua variable independen berpengaruh secara simultan atau secara bersama sama terhadap  variable dependen.
The Influence of Non-Cash Payments and Transaction Costs on Sharia Bank Customer Loyalty in Using M-Banking Riyan Pradesyah; Munawaroh Munawaroh; Rizqy Fadhlina Putri
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7215

Abstract

Although m-banking offers convenience and efficiency, challenges appear when cost transaction rated too high by customers, which can reduce satisfaction them. In addition, the effectiveness feature payment non-cash in increase experience users also need evaluated. If the customer feels No satisfied with fees charged​ or available features, they​ Possible will switch to competitors. Research This aiming for analyze connection between second factor and its impact to loyalty Islamic bank customers. Research This aiming for analyze influence variable payment non-cash (X1), variable cost transaction (X2) against loyalty Islamic bank customers in using M-banking (Y). The research conducted using approach quantitative, with use application SmartPLS in data processing is carried out. Data obtained from results distribution questionnaire conducted​ to Respondent research, with method share google form to Respondent research. The results obtained that in a way partial There is influence significant variable X1 against Y is 52.39%, then variable X2 against Y has influence in a way significant by 19.80%. Then in a way simultaneous variable Payment Non-cash (X1), and Transaction Cost Variables (X2) can influence variable Loyalty of Sharia Bank Customers in Using M-Banking (Y) strong amounting to 77%, and the remaining 23 % is influenced variable others who don't under review in study.
Edukasi Digitalisasi Keuangan Syariah Bagi Guru Sebagai Upaya Membangun Literasi Finansial Siswa Mts. Lab. Ikip. Al-Washliyah Medan Munawaroh; Muhammad Radian Syah; Sri Fitria Jayusman; Asmawarna Sinaga; Riyan Pradesyah; Melisa Zuriani Hasibuan; Rizqy Fadhlina Putri
STARLA: Jurnal Pengabdian Masyarakat Vol 2 No 1 (2026): Maret
Publisher : CV. BAROKAH PUBLISHER

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Abstract

The rapid development of Islamic financial digitalization in line with financial technology advancements has not been fully accompanied by adequate Islamic financial literacy among students. This condition highlights the importance of strengthening teachers’ capacity as strategic educational agents in instilling financial knowledge and behavior aligned with Sharia principles from an early age. Therefore, this community service program aims to provide education on the digitalization of Islamic finance for teachers at MTS. Lab. IKIP Al-Washliyah Medan as an effort to enhance students’ financial literacy. The service activities were implemented through stages of socialization, interactive training, simulations of Islamic digital financial services, as well as discussions and mentoring. The materials covered basic concepts of Islamic financial literacy, an introduction to Sharia-based digital financial products and services, and strategies for integrating financial literacy into classroom learning. Evaluation was conducted using pre-test and post-test instruments to measure participants’ improvement in understanding. The results indicate a significant increase in teachers’ understanding of the concepts and practices of Islamic financial digitalization, along with improved readiness to integrate financial literacy into the learning process. This program contributes to strengthening teachers’ roles as agents of Islamic financial literacy and supports the development of financially literate, technologically adaptive students who uphold Islamic economic values.