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All Journal KITABAH: Jurnal Akuntansi dan Keuangan Syariah JURNAL MUTIARA AKUNTANSI Pelita Masyarakat Jurnal Ekonomi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal Of Human And Education (JAHE) Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) All Fields of Science Journal Liaison Academia and Sosiety Journal Liaison Academia and Society
Mohd. Idris Dalimunthe
Universitas Madan Area
Humanities Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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The Effect of Information Technology Utilization and Information System User Participation on System Performance Payroll Dalimunthe, Mohd.Idris
Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Vol. 1 No. 1 (2021): Article Research May 2021
Publisher : LLDIKTI Wilayah 1 Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54076/juket.v1i1.43

Abstract

Every company has a payroll system that is designed in such away. Payroll system design is in line with system users. If the payroll system design is correct but the users are still difficult to run the system, it will complicate the decision-making process in the payroll.This study aims to determine the effect of the use of information technology and the participation of users of information systems on the performance. Types of associative research. The population of this research is all employees involved in the payroll process. Sampling using purposive sampling method of 35 respondents. Data processing using SPSS software. The results show that the use of information technology has a positive and significant effect on the performance of the payroll system. Information system user participation has a positive and significant effect on the performance of the payroll system. The use of information technology and the participation of information system users have a positive and significant effect on the performance of the payroll system.
Determinan Kemampuan Keuangan Investor Rumah Tangga Di Sumatera Utara Alistraja Dison Silalahi; Cita Ayni Putri Silalahi; Rukmini; Mohd. Idris Dalimunthe; Yusmalinda; Aria Masdiana Pasaribu
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.v5i2.4018

Abstract

This study aims to find and analyze the influence of financial anxiety, financial autonomy, impulsivity, financial attitudes, financial literacy on financial capability, a study of household investor analysis in North Sumatra. This study is a quantitative study, quantitative research is causal. Data analysis techniques use statistical analysis based on partial least square (PLS). The results of the study found that financial anxiety, financial attitudes and digital financial literacy have a positive effect on financial capability, financial autonomy and impulsivity do not affect financial capability
PENGARUH KECERDASAN EMOSIONAL DAN MINAT BELAJAR TERHADAP PEMAHAMAN AKUNTANSI PADA MAHASISWA PROGRAM STUDI AKUNTANSI DI UNIVERSITAS MEDAN AREA Dalimunthe, Mohd. Idris
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

This study aims to determine how much impact from emotional intelligence and interest in learning towards students' accounting understanding Medan Area University, batch 2015 - 2019. Population of this study totaled 631 students of accounting classes in the morning and evening who were the source of the data secondary comes from the academic staff of the Medan Area University. sample inside This study amounted to 88 students who had been deliberately selected based on the criteria set by the researcher, then processed using multiple linear regression and measured using a Likert scale for his own revolutionary. The results of this study indicate that Emotional Intelligence and Interest in Learning has a significant effect on Accounting Comprehension, both partial or simultaneous. This is evidenced by the partial significance figures for emotional intelligence itself 0.015 and for interest in learning 0,000 where both numbers are less than 0.05. simultaneously emotional intelligence and interest in learning has a significant effect on accounting understanding students are proven with a significance value of 0.000 which is also smaller from 0.05.
Pengaruh Penerapan Standar Akuntansi Pemerintah dan Kualitas Aparatur terhadap Laporan Keuangan pada kantor Camat Pamatang Silima Kuta Kab. Simalungun Dalimunthe, Mohd. Idris
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 1 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i1.1788

Abstract

This study aims to determine partially and simultaneously the effect of the adoption of government accounting standards (X1) and the quality of the local government apparatus (X2) on local government financial reports (Y). The type of research used is associative. The population in this study were all employees in the Pamatang Silima sub-district office, Simalungun Regency, as many as 70 people. The sample of this study is employees who meet the criteria of 32 employees. Types of data used in this study are primary data. The data source used in this study is primary data. The technique used by the author to collect the data needed in research is a questionnaire. This study uses multiple linear analysis techniques using SPSS Version 21. The results show that partially government accounting standards (X1) have a significant effect on local government financial reports, the quality of local government apparatus (X2) influences and not significantly on local government financial reports . And simultaneously government accounting standards and the quality of local government officials affect the financial statements of local governments.
Pengaruh Moral Pajak, Ketaatan Pada Peraturan Perpajakan dan Perilaku Tidak Etis Terhadap Praktik Penggelapan Pajak Dalimunthe, Mohd. Idris; Dison Silalahi, Alistraja
JURNAL MUTIARA AKUNTANSI Vol. 7 No. 2 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i2.3479

Abstract

Penghindaran pajak memengaruhi bagaimana sumber daya dialokasikan di pasar yang sempurna dan menghambat kemajuan, terutama dalam hal membangun infrastruktur. Di hampir semua negara berkembang, penghindaran pajak tersebar luas. Pengurangan basis pajak untuk pajak penghasilan sebagai akibat dari penggelapan pajak, juga menyebabkan hilangnya potensi penerimaan pajak secara signifikan yang sebenarnya dapat digunakan untuk menurunkan defisit anggaran negara. Penelitian ini menyelidiki apakah kepatuhan pajak, moral pajak, dan perilaku tidak etis berdampak pada penggelapan pajak. UMKM Pusat Industri Kecil di Kota Medan dijadikan objek kajian. Temuan menunjukkan bahwa kemungkinan penggelapan pajak meningkat dengan penurunan moral pajak. Kepatuhan terhadap undang-undang perpajakan biasanya mengurangi kejadian tersebut. 
Pengaruh Penerapan Green Accounting Dan Environmental Performance Terhadap Financial Performance Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bei Tahun 2020-2023 Nasution, Fachira Chairuna; Pratama, Khalik; Dalimunthe, Mohd. Idris
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 4, No 1 (2025): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v4i1.6093

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh green accounting dan environmental performance terhadap financial performance pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan asosiatif kausal dengan jenis data sekunder. Objek penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Dengan menggunakan metode purposive sampling terdapat 8 perusahaan sebagai sampel yang memenuhi kriteria dengan total 32 data observasi. Dari penelitian yang dilakukan diperoleh hasil analisis uji t (parsial) menunjukkan bahwa green accounting berpengaruh positif dan signifikan terhadap financial performance, dan environmental performance berpengaruh positif dan signifikan terhadap financial performance. Sedangkan hasil analisis uji F (simultan) menunjukkan bahwa green accounting dan environmental performance secara bersama-sama berpengaruh positif dan signifikan terhadap financial performance pada perusahaan pertambangan sub sektor batu bara yang terdaftar di Bursa Efek Indonesia periode tahun 2020-2023.
THE INTERNAL FAKTORS EFFECT ON QUALITY OF HOUSEHOLD INVESTORS' FINANCIAL DECISIONS Alistraja Dison Silalahi; Cita Ayni Putri Silalahi; Rukmini; Mohd. Idris Dalimunthe
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2946

Abstract

The study targets to research the effect of tension, autonomy, impulsivity, financial attitudes on monetary choice making with monetary capability as mediation and virtual financial literacy as moderation, an analysis study of family traders in North Sumatra. This research is quantitative studies, causality. The records analysis method uses partial least rectangular statistical analysis. The consequences found that monetary tension and attitudes have a high-quality impact on economic functionality and financial decision making. economic autonomy and impulsivity have no effect on monetary functionality and monetary choice making. financial functionality has a superb impact on monetary choice making. virtual economic literacy has a nice impact on economic capability. financial functionality mediates the influence ofmonetary anxiety and attitude on financial decision making. monetary functionality does now not mediate the impact of financial independence and spontaneity on economic planning. virtual financial literacy moderates the influence of monetary anxiety, monetary autonomy, impulsivity, economic attitudes on monetary capability. The implication of the research consequences is a advice to the Indonesia stock exchange North Sumatra location to be a solution to literate the public regarding digital finance, especially housewives who are busy taking care of the family.
Kemandirian Ekonomi Masjid Melalui Pendanaan Dan Pengembangan Jamaah Dalimunthe, Mohd. Idris; Silalahi, Alistraja Dison; Harmain, Hendra; Nurlaila, Nurlaila; Ramzijah, Ramzijah; Tanjung, Denny Akbar
Journal Of Human And Education (JAHE) Vol. 3 No. 4 (2023): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v3i4.484

Abstract

Pentingnya kemandirian ekonomi, kemandirian pembiayaan yang terkait dengan fungsi lain dari masjid; fungsi sosial kemasyarakatan, pendidikan dan ekonomi., maka kami tim dosen melaksanakan pengabdian masyarakat di Forum Silaturahmi (Fosil) Badan Kemakmuran Masjid (BKM) Kecamatan Medan Tembung, beralamat di jalan Bayangkara No. 411 Kelurahan Indra Kasih Medan tembung, tepatnya berada di Masjid Al Imam Indra kasih Medan. Pelaksnaannya dengan sosialisasi menggunakan metode ceramah dan Focus Grup Diskusi (FGD) Pada metode ini ketua tim pengabdian masyarakat menyampaikan dan mepersentasikan materi terkait judul pengabdian masyarakat yang disampaikan sedangkan anggota membagikan materi dan absensi peserta kemudian dilakukan metode diskusi dan tanya jawab. Pelaksanaan pengabdian memberikan kebermanfaatan bagi masjid dan masyarakat terutama pembekalan keilmuan dalam hal pembiayaan, sumber daya modal. Memperkenalkan crowdfunding yang merupakan strategi alternative yang dapat digunakan dalam penggalangan dana yang lebih praktis dan efisien
Kemandirian Ekonomi Masjid Melalui Pendanaan Dan Pengembangan Jamaah Dalimunthe, Mohd. Idris; Silalahi, Alistraja Dison; Harmain, Hendra; Nurlaila, Nurlaila; Ramzijah, Ramzijah; Tanjung, Denny Akbar
Journal Of Human And Education (JAHE) Vol. 4 No. 1 (2024): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i1.574

Abstract

Pentingnya kemandirian ekonomi, kemandirian pembiayaan yang terkait dengan fungsi lain dari masjid; fungsi sosial kemasyarakatan, pendidikan dan ekonomi., maka kami tim dosen melaksanakan pengabdian masyarakat di Forum Silaturahmi (Fosil) Badan Kemakmuran Masjid (BKM) Kecamatan Medan Tembung, beralamat di jalan Bayangkara No. 411 Kelurahan Indra Kasih Medan tembung, tepatnya berada di Masjid Al Imam Indra kasih Medan. Pelaksnaannya dengan sosialisasi menggunakan metode ceramah dan Focus Grup Diskusi (FGD) Pada metode ini ketua tim pengabdian masyarakat menyampaikan dan mepersentasikan materi terkait judul pengabdian masyarakat yang disampaikan sedangkan anggota membagikan materi dan absensi peserta kemudian dilakukan metode diskusi dan tanya jawab. Pelaksanaan pengabdian memberikan kebermanfaatan bagi masjid dan masyarakat terutama pembekalan keilmuan dalam hal pembiayaan, sumber daya modal. Memperkenalkan crowdfunding yang merupakan strategi alternative yang dapat digunakan dalam penggalangan dana yang lebih praktis dan efisien
RESPONSE AND STRATEGY FOR HANDLING FLASH FLOODS AND LANDSLIDES IN BENER MERIAH AND TAKENGON: A CASE STUDY OF AID FROM THE IAEB Muammar Khaddafi; Chalirafi; Hendra Harmain; Mohd Idris Dalimunthe; Alistraja Dison Silalahi
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 3 (2025): November 2025 - February 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19464821

Abstract

This study aims to understand the responses, strategies, constraints, and roles of communities in managing flash floods and landslides in Bener Meriah and Takengon Regencies. Using a qualitative approach with a case study design, data were collected through in-depth interviews, participant observation, and secondary documents. Analysis was conducted thematically to identify patterns, themes, and meanings of disaster management practices in the field. The results show that this disaster caused multidimensional impacts, including loss of life, mass displacement, and damage to critical infrastructure. The IAEB and related institutions implemented a priority needs-based strategy, cross-institutional collaboration, utilization of GIS technology, and social and infrastructure rehabilitation. The main constraints included limited access, resources, coordination, and the psychosocial conditions of the affected communities. Synergy between the IAEB and local communities through community-based emergency response groups proved effective in accelerating recovery and reducing disaster risk. This study emphasizes the importance of an integrated, participatory, and needs-based approach in increasing regional resilience to disasters.
Co-Authors Ahmad Karim Alistraja Dison Silalahi Chalirafi, Chalirafi Cita Ayni Putri Silalahi Cita Ayni Putri Silalahi Cut Sah Kha Mei Zsazsa Dison Silalahi, Alistraja Doni Efrizah EIli Afrida Elazhari Elazhari Elazhari, Elazhari Fider Lumbanbatu Frederick Rudy Sentosa Rajagukguk Hayati, Winta Hendra Harmain Jenda Ingan Mahuli Karim, Ahmad Khairuddin Tampubolon Khomaini Khomaini Khomaini, Khomaini M. Yogi Riyantama Isjoni M.Dandy Resafahlevi Nasution Merry Tenia Muammar Khaddafi Muhammad Nurohim Nasution, Fachira Chairuna Nasution, M.Dandy Resafahlevi Nindya Putri Nurohim, Muhammad Pasaribu, Aria Masdiana Pratama, Khalik Ramadha Yanti Parindori Ramzijah, Ramzijah Riska Ananda Putri Rukmini Silalahi, Alistraja Dison Sri Wardany Tampubolon, Lasma Ria Tanjung, Denny Akbar Ummi Kalsum Nasution Vivi Nadila Winta Hayati Yusmalinda Yusri Zsazsa, Cut Sah Kha Mei