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All Journal Jurnal Telaah dan Riset Akuntansi EXPOSURE JOURNAL LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) JURNAL PENELITIAN PENDIDIKAN SOSIAL HUMANIORA AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JURNAL PENELITIAN PENDIDIKAN BAHASA DAN SASTRA JURNAL PENELITIAN PENDIDIKAN SOSIAL HUMANIORA Aghniya: Jurnal Ekonomi Islam Al-Sharf: Jurnal Ekonomi Islam Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Pengabdian kepada Masyarakat Jurnal Multidisiplin Madani (MUDIMA) Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Jurnal Budgeting Worksheet : Jurnal Akuntansi Regress: Journal of Economics & Management International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) West Science Accounting and Finance Jurnal Price : Ekonomi dan Akuntasi METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Rizqy Fadhlina Putri
Universitas Muslim Nusantara Al Washliyah
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Model Mediasi Skeptisisme Profesional dalam Digitalisasi Pelaporan Keuangan dan Kualitas Laporan Keuangan Digital Rizqy Fadhlina Putri; Rini Fadhillah Putri; Munawwaroh Munawwaroh
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8396

Abstract

Dalam era digitalisasi dan akuntabilitas global, kebutuhan akan laporan keuangan yang andal, efisien, dan berbasis teknologi semakin mendesak. Perusahaan, lembaga pemerintah, dan entitas sosial dituntut untuk menyajikan informasi keuangan yang transparan, relevan, dan tepat waktu sebagai bentuk pertanggungjawaban kepada pemangku kepentingan serta kontribusi terhadap pembangunan berkelanjutan. Namun, penyusunan dan audit laporan keuangan digital menghadapi tantangan berupa meningkatnya kompleksitas transaksi, integrasi sistem, dan risiko manipulasi data digital. Digitalisasi akuntansi menuntut akuntan publik tidak hanya memiliki literasi teknologi, tetapi juga mempertahankan sikap skeptisisme profesional dalam menghadapi risiko penyimpangan pelaporan. Penelitian ini bertujuan merancang produk laporan keuangan digital berbasis website bernama RIZS-REPORT dengan pendekatan skeptisisme profesional akuntan. Penelitian ini menggunakan pendekatan kuantitatif dan pengembangan, dengan teknik analisis faktor, regresi, dan model mediasi untuk mengkaji peran digitalisasi, skeptisisme profesional, dan kualitas laporan keuangan digital. Hasil penelitian menunjukkan bahwa kompleksitas sistem dan risiko digital berpengaruh signifikan terhadap kualitas laporan keuangan digital, serta skeptisisme profesional akuntan berperan sebagai mediator dalam meningkatkan kemampuan deteksi dan pencegahan kesalahan material maupun kecurangan. Temuan ini mengimplikasikan bahwa integrasi skeptisisme profesional dalam sistem pelaporan keuangan digital memperkuat akuntabilitas, transparansi, dan keberlanjutan laporan keuangan di era digital.  
AUDIT PENGELOLAAN KEUANGAN RUMAH TANGGA DAN TEKNOLOGI INFORMASI TERHADAP GAYA HIDUP DI ERA NEW NORMAL Rizqy Fadhlina Putri; Rini Fadhillah Putri
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 6 No 1 (2022): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol6No1.pp88-95

Abstract

Tujuan pelaksanaan penelitian ini adalah merumuskan kajian pentingnya audit dalam rumah tangga, perubahan tata kelola teknologi informasi dan desain hubungan audit dan tekonologi informasi terhadap kualitas ekonomi keluarga. Metode penelitian adalah Research and Development (R&D), dengan sampel yang digunakan adalah Pegawai/Dosen UMN Al Washliyah kota Medan dan Kabupaten Deli Serdang dengan kriteria laki-laki dan perempuan yang sudah berumah tangga sebanyak 35 orang, teknik pengumpulan data yang digunakan adalah angket Skala Likert dan data sekunder. Hasil penelitian ini adalah pengelolaan keungan rumah tangga dengan menggunakan teknologi informasi dirasa sudah cukup baik, karena beberapa dari mereka sdh mencatat semua pengeluaran rumah tangga dan gaya hidup yang mereka terapkan masih bervariasi, ada yang gaya hidupnya tinggi (high Profile) dan ada juga yang sederhana (low profile).
Digital Transformation Model Of Sharia Financial Information Systems In Increasing Gen Z's Interest In Conducting Transactions At Sharia Banks Munawaroh Munawaroh; Rizqy Fadhlina Putri; Melisa Zuhriani Hasibuan; Riyan Pradesyah
Al-Sharf: Jurnal Ekonomi Islam Vol 7, No 2 (2026)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v7i2.13271

Abstract

The digital transformation of the Islamic financial information system is a strategic need in the midst of rapid technological developments and changes in consumer behavior, especially generation Z. Islamic banks face the challenge of low interest in generation Z in making transactions, one of which is due to the limited ease of use and optimization of digital information systems. This study aims to analyze the influence of the digital transformation of the Islamic financial information system and ease of use on the interest of Generation Z transactions in Islamic banks. The research uses a quantitative approach with a survey method on generation Z in Medan City. Data analysis was carried out using Partial Least Squares– Structural Equation Modeling (PLS-SEM) through the SmartPLS application. The results of the study show that ease of use has a positive and significant effect on the interest of Generation Z transactions, while the quality of digital financial information does not have a significant effect. However, simultaneously the two variables are able to explain most of the variation in transaction interests. These findings confirm that the success of Islamic bank digital transformation in attracting the interest of generation Z is determined more by the ease of use of the system than the quality of information alone. This research is expected to be a strategic reference for the development of an Islamic financial information system that is more adaptive to the needs of the younger generation.
Manajemen Dana Wakaf Produktif Dalam Meningkatkan Perekonomian Masyarakat (Studi Kasus Di Bank Wakaf Mikro Pondok Pesantren Mawaridussalam) Melisa Zuriani Hasibuan; Munawaroh Munawaroh; Rizqy Fadhlina Putri; Henny Andriyani Wirananda
AGHNIYA : Jurnal Ekonomi Islam Vol 8, No 1 (2026): 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.v8i1.30914

Abstract

This study aims to analyze the management of productive waqf funds in enhancing community welfare at the Micro Waqf Bank (BWM) of Pondok Pesantren Mawaridussalam. Employing a qualitative case study approach, data were collected through in-depth interviews, observations, and documentation. Data validity was ensured using source triangulation, technique triangulation, and member checks. The findings indicate that waqf fund management is conducted through four management functions (POAC): planning using the qardhul hasan scheme, organizing operational structures, implementing group-based financing with weekly mentoring, and controlling through regular meetings and reports. Challenges include limited human resource capacity, manual bookkeeping, and low financial literacy among beneficiaries. Strategic solutions include regular training, digitizing the reporting system, and strengthening spiritual values rooted in pesantren culture. The study concludes that systematically managed waqf funds, based on Islamic principles, significantly contribute to empowering the local community’s economy.
SOSIALISASI UPAYA PENCEGAHAN DAN PENANGGULANGAN BULLYING DI UPT SD NEGERI 16 SIDOMULYO SUATU KAJIAN EDUKASI DAN INTERVENSI SEKOLAH DASAR Dinda Fania Ardhini; Manda Azzahra; Fatur Najah SR; Putri Handayani; Syaibatul Marwah Situmorang; Fita Fitria; Rizqy Fadhlina Putri
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 10 No 1 (2026): Amaliah: Jurnal Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v10i1.6523

Abstract

Bullying is a serious issue in primary schools that can negatively affect students’ mental health and academic performance. This study aims to examine the prevention and intervention efforts against bullying at UPT SD Negeri 16 Sidomulyo through education and school-based programs. The research employed a case study method with a qualitative approach using interviews, observations, and policy analysis. The findings reveal that the school has implemented various measures, such as awareness campaigns, the formation of an anti-bullying team, and extracurricular activities that promote positive peer relationships. These efforts have increased students’ awareness, encouraged reporting, and strengthened coordination between teachers and parents. However, challenges remain, including a lack of full awareness among some students and teachers as well as limited parental involvement. Enhancing outreach and collaboration is essential to creating a safe, comfortable, and inclusive school environment.
PENDAMPINGAN PENGGUNAAN CURIPOD SEBAGAI INOVASI PEMBELAJARAN BERBASIS TEKNOLOGI Rini Fadhillah Putri; Rizqy Fadhlina Putri
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 10 No 1 (2026): Amaliah: Jurnal Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v10i1.6716

Abstract

The community service partner in this program is the SAS ANA Group Foundation, a non-formal educational institution located at Jalan Bilal No. 82, Pulo Brayan Darat I Village, Medan Timur District, Medan City. The partner faces challenges due to limited knowledge of digital learning applications and a lack of skills in utilizing digital technology for teaching and learning activities. As a result, tutors still apply conventional teaching methods by relying primarily on PowerPoint as a learning medium, even though many digital learning applications are available that can better attract students' attention and encourage them to become more active and interactive participants in the learning process. One such application is Curipod. Initial observation data revealed that 72% of the partners still experienced difficulties in using digital applications in learning activities. Keywords : Curipod, Digital Learning
Pengelolaan Makanan Sehat Untuk Mengatur Keuangan Rumah Tangga Bagi Pegawai Dan Tutor Yayasan SAS ANA GROUP Rizqy Fadhlina Putri; Rini Fadhillah Putri; Nur Asyah
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 8 No 1 (2024): Amaliah: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v8i1.3361

Abstract

Tujuan pelaksanaan pengabdian program kemitraan masyarakat ini adalah Meningkatkan mengelola makanan sehat dengan bahan sederhana, menjadi makanan mewah. Meningkatkan pengelolaan keuangan dalam menyesuaikan pendapatan dengan pengeluaran. Meningkatkan keterampilan mitra dalam mengelola keuangan sehari-hari, Meningkatkan pemahaman tutor dalam mengelola keuangan dengan baik dengan menuliskan buku harian pengeluaran, Solusi yang ditawarkan tim pengabdi adalah memberikan pelatihan mengolahan makanan sehat dengan langsung melaksanakan praktek kepada para tutor, serta mengolah makanan sederhana menjadi makanan restoran ternama, tim pengabdi akan melakukan pengolahan makanan steak tempe, nugget tahu dan makanan jamur yang disajikan dalam bentuk mewah, sehingga para tutor mampu mengolah keuangan dengan baik dan benar, tanpa harus membeli makanan diluaran, selain memangkas pengeluaran para tutor juga menjadi lebih sehat dan mampu mengontrol makanan yang baik untuk para tutor, tutor juga mampu menghemat keuangan dengan tepat. Hasil yang diperoleh adalah membuka pemikiran mitra dalam mengelola keuangan akan memberikan kontribusi dalam mengatur dan menggunakan keuangan dengan baik, sehingga tidak konsumtif dalam menjalani kehidupan sehari-hari, terutama dalam konsumsi makanan di luar seperti cafe atau tempat jajan lainnya.
Pendampingan Two Stay Two Stray Pengelolaan Makanan Sehat Untuk Penguatan Literasi Keuangan dan Mencegah Fomo Kuliner Generasi Z SAS English Laboratory Rizqy Fadhlina Putri; Nur Asyah; Rini Fadhillah Putri
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 1 (2025): Amaliah Jurnal: Pengabdian kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v9i1.5072

Abstract

This community service is carried out through mentoring activities for SAS English Laboratory tutors, 89% of whom are Generation Z. The current habits and the ease of social media have poisoned the mindset of Generation Z to experience "FOMO" by following current trends, especially frequent culinary tours in cafes. Restaurants or street food, which lead to poor financial management, have become a problem for SAS English Laboratory tutors in managing their finances. 65% of the tutors agree that culinary news shared on TikTok has become a destination that must be visited, even if only for a photo. This activity was carried out with the two-stay two-stray method, dividing each group to manage easy-to-make and delicious food, followed by the application of science and technology in managing finances well. The results from this community service activity have opened the partners' minds to better financial management, contributing to more effective organization and use of finances. This, in turn, helps avoid consumerism in daily life, particularly in food consumption outside of home, such as in cafes or snack places. The partners stated that savings significantly differentiate the characteristics of the two clusters, or in other words, the indicators by respondents in the two existing clusters are very different from one aThis also helps the psychology of Generation Z in managing finances.
Penerapan Akuntansi Usaha Kecil Dan Menengah : Studi Kasus Pada Bandrek Sahib Reza Hanafi Lubis; Rizqy Fadhlina Putri; Muhammad Rizaldy Wibowo; Silvi Dwi Ningrum; Arifah Zahirani
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): 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.v7i1.6501

Abstract

This study aims to analyze the application of accounting in Micro, Small, and Medium Enterprises (MSMEs) and to identify the gaps between current practices and the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). A case study was conducted at Bandrek Sahib, a culinary MSME located in Medan City that has been operating since 2000. The research employed a qualitative method with a case study approach through in-depth interviews, direct observation, and documentation. The results show that the accounting application at Bandrek Sahib remains very simple, limited to manual recording of cash inflows and outflows, and fails to separate personal finances from business finances. Bandrek Sahib has not prepared the three required financial statement components mandated by SAK EMKM, namely the Income Statement, Statement of Financial Position (Balance Sheet), and Notes to the Financial Statements. The contributing factors to this gap include the owner's limited accounting knowledge and understanding, minimal socialization and assistance from relevant parties, and limited resources for bookkeeping management. The study concludes that Bandrek Sahib's accounting practices do not comply with SAK EMKM, resulting in poor quality of financial information and obstacles in accessing financing. This research recommends improving accounting literacy, intensifying SAK EMKM socialization, and providing ongoing assistance for MSMEs.
Pengaruh Pertumbuhan Perusahaan, Ukuran Perusahaan, dan Leverage terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi Nurul Azizah Hasibuan; Junita Putri Rajana Harahap; Rizqy Fadhlina Putri; Ardhansyah Putra Harahap
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4322

Abstract

The purpose of this research is to examine the relationship between banking subsector businesses listed on the Indonesia Stock Exchange from 2022 to 2024 in relation to firm value, firm size, leverage, and growth, with dividend policy serving as a moderating variable. This study uses a quantitative approach with data derived from 51 observations obtained from a purposive sample of 17 companies. After outlier treatment, 49 observations were analyzed to ensure data accuracy and reliability. The data were processed using Moderated Regression Analysis (MRA) and multiple linear regression techniques to test both direct and moderating effects among the variables. The findings indicate that firm value is positively influenced by firm size, while it is negatively affected by leverage and firm growth. These three variables simultaneously have a significant effect on firm value in the banking subsector. However, the results also show that dividend policy is unable to moderate the relationship between firm size, growth, and leverage on firm value. This suggests that dividend policy does not strengthen or weaken the impact of these variables on firm value within the observed banking companies. Overall, the study provides empirical evidence regarding the determinants of firm value in the Indonesian banking subsector.
Co-Authors Alistraja Dison Silalahi Ambariyanto Ambariyanto Ardhansyah Putra Harahap Ardhansyah Putra Hrp Arifah Zahirani Asni Septiana Atikah, Sindi Ayu Khofifah Azhar Maksum Azhari Wijaya Bella Sapira Dinda Fania Ardhini Edy Dermawan Enggar Purnama Sari Erwin Abubakar Fatur Najah SR Fita Fitria Indra Fauzi Junita Putri Rajana Harahap Khairunnisa khairunnisa, Nisa Luffi Nabila Siregar Manda Azzahra Marpaida Situmeang Melisa Zuhriani Hasibuan Melisa Zuriani Hasibuan Muhammad Dimas Alfahri Muhammad Rizaldy Wibowo Munawaroh Munawaroh Munawwaroh Munawwaroh Mustika Siagian Nadiyah Diyanah Nasution Noh Aisyah Mohd Ali Nur Asyah Nur Asyah Nur Fadhillah Nur'aini Nurul Azizah Hasibuan Ovami, Debbi Chyntia Pradesyah, Riyan Putri Handayani Ratna Sari Dewi Reza Hanafi Lubis Ridwan Syahputra Siregar Rima Octaviani Rini Fadhillah Putri Shita Tiara Siagian, Mustika Silvi Dwi Ningrum Sri Fitria Jayusman Syaibatul Marwah Situmorang Tarishah Hatim Faqih Wahyu Ramadhani Wike Ariska Wirananda, Henny Andriyani