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All Journal Jurnal Administrasi Bisnis Jurnal Riset Akuntansi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) KITABAH: Jurnal Akuntansi dan Keuangan Syariah International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Akrab Juara : Jurnal Ilmu-ilmu Sosial Economics and Digital Business Review JPM: JURNAL PENGABDIAN MASYARAKAT Jurnal Pengabdian kepada Masyarakat Journal of Social Responsibility Projects by Higher Education Forum Jurnal Ekonomi Manajemen (JEM) Jurnal Ipteks Terapan : research of applied science and education COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Multidisiplin Madani (MUDIMA) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Worksheet : Jurnal Akuntansi Jurnal Mutiara Ilmu Akuntansi Jurnal Pengabdian Ibnu Sina Jurnal Pengabdian West Science Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Multidisciplinary Indonesian Center Journal JPPM : Jurnal Pengabdian dan Pemberdayaan Masyarakat
Junita Putri Rajana Harahap
Universitas Muslim Nusantara Al Washliyah
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Analisis Sistem Informasi Akuntansi dalam Meningkatkan Efisiensi Pelaporan Keuangan Dinas Sosial Kabupaten Labuhanbatu Utara Rini Utari; Junita Putri Rajana Harahap
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3353

Abstract

An Accounting Information System (AIS) is a system used to collect, store, process and present accounting information that is relevant and useful for decision making in an organization. The aim of this research is to determine the analysis of accounting information systems in improving the efficiency of financial reporting of the North Labuhanbatu Regency Social Service. This research uses qualitative research methods. The research method used is interviews (in-depth interviews) with research subjects, observation and documentation. The aim of this research is to describe Accounting Information System Analysis in Improving the Efficiency of Financial Reporting for the North Labuhanbatu Regency Social Service. The object of this research is the North Labuhan Batu Social Service. The subjects of this research were North Labuhan Batu social service employees. The data analysis technique used/used in this research is the Descriptive Analysis method. The data collected will be analyzed according to the criteria and things required in data collection. Research also shows that the integration of accounting information systems with other management systems, such as client data management systems and social programs, has improved coordination between departments. Previously, data was often re-inputted and processed separately by each unit, causing data duplication and potential errors. Based on evaluation results, training should be updated periodically to reflect changes in technology and organizational needs. Research shows that a continuous approach to updating training materials and teaching methods can ensure that employees always have relevant and up-to-date information. The North Labuhanbatu District Social Service should consider conducting regular follow-up training to introduce new features of the SIA and address changes in regulations. Based on the results of research related to Accounting Information System Analysis in Improving the Efficiency of Financial Reporting of the North Labuhanbatu Regency Social Service, it can be concluded that this technology significantly increases efficiency, accuracy, transparency and security in financial reporting. The implementation of AIS has reduced manual errors and accelerated the reporting process, enabling more accurate and timely financial reports, as well as supporting better decision making and tighter oversight.
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

Abstract

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 Free Cash Flow Pemerintah Sesudah Covid 19 Dewi, Ratna Sari; Faturrahman; Munawaroh; Junita Putri Rajana Harahap; Novita Sari; Nurul Aina Putri
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.v6i1.4412

Abstract

Penelitian ini menganalisis free cash flow Pemerintah Kota Medan setelah pandemi COVID-19. Free cash flow (FCF) merupakan indikator penting dalam menilai kesehatan keuangan pemerintah daerah, terutama dalam pemulihan ekonomi pascapandemi. Studi ini menggunakan data laporan keuangan Pemerintah Kota Medan dari tahun 2021 hingga 2023 untuk mengevaluasi perubahan dalam FCF dan faktor-faktor yang mempengaruhinya. Hasil penelitian menunjukkan bahwa terjadi peningkatan FCF pascapandemi akibat kebijakan fiskal yang lebih ketat serta peningkatan pendapatan asli daerah. Studi ini memberikan wawasan bagi pengambil kebijakan dalam pengelolaan keuangan daerah yang lebih berkelanjutan.
ANALISIS PENERAPAN PSAK NO 45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA PADA RUMAH SAKIT UMUM HAJI MEDAN Devi Siswantika; Ratna Sari Dewi; Junita Putri Rajana Harahap
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 6 No. 4 (2021): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v6i4.1574

Abstract

Ikatan Akuntansi Indonesia mempunyai peranan penting sebagai pembentuk Standart Akuntansi keuangan yang mengenai keuangan entitas nirlaba. Standart ini tertulis dalam pernyataan Standart Akuntansi keuangan No.45 Tentang Pelaporan Keuangan Organisasi Nirlaba. Penelitian ini dilakukan pada Rumah Sakit Umum Haji Medan yang termasuk dalam entitas nirlaba. Penelitian ini bertujuan untuk mengetahui bagaimana penerapan laporan keuangan pada Rumah Sakit Umum Haji Medan apakah sudah sesuai dengan pernyataan Standart Akuntasi Keuangan No.45. Penelitian ini dilakukan melalui pendekatan deskriptif kualitatif. Sedangkan teknik pengumpulan data yang digunakan adalah wawancara dan studi kepustakaan. Wawancara dilakukan dengan seorang karyawan bagian akuntasi pada Rumah Sakit Umum Haji Medan. Hasil dan kesimpulan dari penelitian adalah laporan keuangan Rumah Sakit Umum Haji Medan belum sesuai dengan PSAK NO.45. Laporan keuangan Rumah Sakit Umum Haji Medan hanya berbentuk neraca saldo,laporan operasional,Laporan perubahan ekuitas,laporan realisasi anggaran, dan catatan atas laporan keuangan sehingga perlu dilakukan pembuatan laporan posisi keuangan dan laporan arus kas.
Pengaruh Sustainable Report Dan Profitability Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi Pada Perusahaan Manufaktur Subsektor Kimia Di Bei Tahun 2022-2024 Lubis, Yudi Harianto; Tiara, Shita; Wibowo, M. Rizaldi; Harahap, Junita Putri Rajana
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : STIE Amkop Makassar

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sustainable report dan profitability terhadap nilai perusahaan dengan good corporate governance sebagai variabel moderasi. Perusahaan manufaktur subsektor kimia yang terdaftar di Bursa Efek Indonesia (IDX) tahun 2022-2024. Pengukuran sustainable report yang diproksikan dengan GRI 400, profitability diproksikan dengan pengukuran return on asset, good corporate governance yang diproksikan dengan IPCG, dan nilai perusahaan yang diproksikan dengan teori tobin’s q. Penelitian ini merupakan penelitian kuantitatif. Penentuan sampel dengan menggunakan metode sampel jenuh (sensus), sampel yang diperoleh 12 perusahaan manufaktur subsektor kimia dalam rentang waktu 2022-2024 sehingga diperoleh 36 data observasi. Data yang digunakan merupakan data sekunder dan teknik analisis data yang digunakan adalah regresi linear berganda (multiple linier regression method) dan regresi moderasi dengan mengadakan serangkaian uji asumsi klasik untuk menjamin kelayakan data. Pengolahan data yang digunakan dalam penelitian ini menggunakan regresi linier berganda dengan bantuan software SPSS versi 26. Hasil penelitian ini menunjukkan bahwa sustainable report berpengaruh positif dan signifikan terhadap nilai perusahaan, profitability berpengaruh positif dan signifikan terhadap nilai perusahaan, good corporate governance berpengaruh positif dan signifikan terhadap nilai perusahaan, sustainable report dengan variabel moderasi good corporate governance berpengaruh positif dan signifikan terhadap nilai perusahaan, profitability dengan variabel moderasi good corporate governance berpengaruh positif dan signifikan terhadap nilai perusahaan. Berdasarkan hasil uji simultan (Uji F) menunjukkan bahwa semua variabel independen berpengaruh secara simultan atau bersama-sama terhadap variabel dependen.
Pengaruh Islamic Corporate Social Responsibility (ICSR) dan Kepatuhan Syariah Terhadap Kinerja Perbankan Syariah Nurfatimah, Ghefira; Sriwardany, Sriwardany; Harahap, Junita Putri Rajana; Irama, Ova Novi
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2944

Abstract

This study aims to examine the effect of Islamic corporate social responsibility (ICSR) and sharia compliance on the performance of Islamic banking. Islamic banking companies listed on the Indonesia Stock Exchange (IDX Syariah) in 2021-2024. Measurement of Islamic corporate social responsibility is proxied by the Islamic social reporting index and sharia compliance is proxied by measuring the profit sharing ratio, zakat performance ratio. This research is a quantitative study. Determination of the sample using the purposive sampling method, the sample obtained was 10 Islamic banking companies in the 2021-2024 period so that 40 observation data were obtained. The data used are secondary data and the data analysis technique used is multiple linear regression (multiple linear regression method) by conducting a series of classical assumption tests to ensure the feasibility of the data. Data processing used in this study uses the help of SPSS software version 30. The results of this study indicate that Islamic corporate social responsibility has a positive and significant effect on the performance of Islamic banking, sharia compliance has a positive and significant effect on the performance of Islamic banking. Based on the simultaneous test (F test), it shows that all independent variables have a simultaneous or joint effect on the dependent variable.
CYBER RISK MANAGEMENT IN THE DIGITAL ERA: AN ANALYSIS OF MITIGATION STRATEGIES AND PREVENTIVE INNOVATIONS AGAINST CYBERCRIME IN INDONESIA Chalifa Luthfiyya Nadhifa; Ova Novi Irama; Anggia Sari Lubis; Junita Putri Rajana Harahap
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 3 (2025): Vol. 2 No. 3 Edisi Juli 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i3.868

Abstract

Cyber risk management has become a critical issue as the number of cybersecurity incidents continues to rise each year. This study aims to analyze the trends in cyber incidents, the most prevalent types of cybercrimes, and the efforts in mitigation and cyber risk management in Indonesia. According to data from the National Cyber and Crypto Agency (BSSN) for the period 2019 to 2023, the number of incidents increased significantly from 290,000 cases in 2019 to 1,031,389 cases in 2023. The dominant types of cybercrime shifted each year, starting with phishing in 2019, malware in 2020, ransomware in 2021, DDoS attacks in 2022, and data breaches in 2023. This surge in incidents reflects the growing complexity of cyber threats faced by various sectors in Indonesia. In response, the government and private sector have strengthened regulations through the enactment of the Personal Data Protection Law and have adopted technologies such as artificial intelligence (AI) and blockchain to enhance detection and prevention of cyberattacks. Effective cyber risk management requires integrated preventive, detective, and corrective measures to safeguard information systems and sensitive data from increasingly sophisticated attacks. Through collaboration among the government, private sector, and the public, Indonesia’s digital ecosystem is expected to become more secure and resilient in the face of cybercrime threats..
FINANCIAL MANAGEMENT FOR BUSINESS PLAYERS AND EMPLOYEES OF BERYL’S CHOCOLATE AND CONFECTIONERY SDN BHD (SERI KEMBANGAN) Junita Putri Rajana Harahap; Anggia Sari Lubis; Mesrawati; Juliana Br Sitompul; Tarishah Hatim Faqih; Nurul Syakirah binti Nazri
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 1 (2025): March-June 2025
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/irpitage.v5i1.2759

Abstract

This study is the result of community service activities carried out in Beryl’s Chocolate and Confectionery Sdn. Bhd. The focus of this service activity is employees and business players. Financial issues are often become a big problem for employees and business players. Doing business is not only a matter of getting money, but also controlling and spending it. The methods used in implementing the service are socialization, mentoring with an individual approach, training and evaluation regarding mastery of financial management and budgeting. The aim of this service activity is to implement good financial management in order to be able to manage finances well and to review sources of income and expenditure in the business. Employees and business players actors must have financial literacy regarding budgets in order to help employees and business players’s manage financial funding sources well. Financial management and is a must for employees and business players to be able to manage finances well and healthily so that long-term business sustainability. Therefore, the solution offered to solve this problem is training on how to make a budget and financial management by financial statement.
PENINGKATAN LITERASI KEUANGAN DAN KREATIVITAS SISWA MELALUI SOSIALISASI MENABUNG BERBASIS PEMANFAATAN LIMBAH BOTOL BEKAS DI UPT SD NEGERI 15 MEDANG Putri Rajana Harahap, Junita; Hasibuan, Nurul Azizah; Amalia, Rizma; Salsabila, Suci Khairina; Tholib, Muhammad Zafar; Alwi Ramadhan, M.
JPPM : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 2, No 1 (2025): September
Publisher : Compart Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63854/jppm.v2i1.73

Abstract

Menabung sejak dini merupakan salah satu cara membentuk kebiasaan mengelola keuangan secara bijak pada anak. Kebiasaan ini tidak hanya meningkatkan literasi keuangan, tetapi juga melatih kedisiplinan dan tanggung jawab. Kegiatan pengabdian ini bertujuan untuk meningkatkan literasi keuangan dan kreativitas siswa melalui sosialisasi menabung berbasis pemanfaatan limbah botol bekas di UPT SD Negeri 15 Medang. Program dilaksanakan pada 21 Juli 2025 dengan melibatkan siswa kelas 3. Metode yang digunakan adalah kualitatif deskriptif dengan teknik observasi partisipatif dan dokumentasi. Kegiatan meliputi penyampaian materi menabung sejak dini, praktik pembuatan celengan dari botol bekas, dan simulasi menabung. Hasil menunjukkan adanya peningkatan pemahaman siswa tentang manfaat menabung, keterampilan mengelola uang saku, serta kreativitas dalam menghias celengan. Antusiasme peserta selama kegiatan menjadi indikator keberhasilan program. Sosialisasi ini efektif mendorong kebiasaan menabung sekaligus menumbuhkan kepedulian lingkungan.
Analisis Faktor-Faktor Yang Mempengaruhi Manajemen Laba Pada Perusahaan Manufaktur Subsektor Farmasi Yang Terdaftar Di BEI Ayu Ceria Dewi Lubis; Junita Putri Rajana Harahap
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (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.v6i2.5849

Abstract

This study aims to analyze and determine the effect of profitability, managerial ownership and leverage on earnings management in pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange. In this study, the sampling technique used saturated sampling, in which the entire population was sampled. The number of samples in this study was 10 pharmaceutical sub-sector companies, each consisting of 4 years of financial statements, so that the total sample consisted of 40 samples. The data analysis tool in this study used multiple linear regression analysis which was previously tested for classical assumptions so that the results obtained were not biased. Based on the results of the partial test (t-test) in this study, it states that: 1) profitability affects earnings management in pharmaceutical sub-sector manufacturing companies. 2) managerial ownership does not affect earnings management in pharmaceutical sub-sector manufacturing companies. 3) Leverage has a significant effect on earnings management in pharmaceutical sub-sector manufacturing companies. And simultaneously profitability, managerial ownership and leverage affect earnings management.
Co-Authors Alfi Indah Zahara Ali Djamhuri Alwi Ramadhan, M. Amalia, Rizma Anggia Sari Lubis, Anggia Sari Ayu Ceria Dewi Lubis Bambang Hermanto Bella Natalia Ginting Chalifa Luthfiyya Nadhifa Debby Chyntia Ovami Dessy Riani Devi Siswantika Dina Pasaribu Dorisna Simamora Faturrahman fauzi, indra Febrina Zega Fitri A Lestari Ginting, Bella Natalia Habibie, Dian Habra, Mhd Dani Haris Fahmi Harahap Hariyanti Purba Hasibuan, Nurul Azizah Irma Yani Pohan Juliana Br Sitompul Lubis, Yudi Harianto M.Noer Fadlan Manja Tambunan Marpaida Situmeang Mesrawati - Mesrawati, Mesrawati Mhd Dhani Habra Muhammad Noer Fadlan Muhammad Syukri Nasution Munawaroh Munawaroh - Murni Dahlena Nasution Murni Dahlena Nasution Murni Daulay Nomi Noviani Novita Sari Nurfatimah, Ghefira Nurhajelin Nurul Aina Putri Nurul Syakirah binti Nazri Ova Novi Irama Ovami, Debbi Chyntia Permata Selly Pasa Hartiah Putri Cindi Claudia Rasyd Yudha Harahap Ratna Sari Dewi Ratna Sari Dewi Reza Hanafi Lubis Reza Hanafi Lubis Rini Utari Rizki Kartika Yani Lubis Rizqy Fadhlina Putri Salsabila, Suci Khairina Santi M Hasibuan shara, yuni Shita Tiara Sinar Lia Pohan Sitompul, Julana Sari Sriwardany Suginam Tarishah Hatim Faqih Tholib, Muhammad Zafar Wibowo, M. Rizaldi yulandari yulandari Zainul Bahri Torong