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Henny Zurika Lubis
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Sumatera utara
INDONESIA
LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI)
Published by Universitas Muhammadiyah Sumatera Utara
ISSN : 26205866     EISSN : 26205866     DOI : https://doi.org/10.30596/liabilities
Core Subject : Education,
Education
Liabilities Jurnal Pendidikan Akuntansi adalah jurnal yang mempublikasikan hasil-hasil penelitian atau kajian teoritis yang memberikan informasi, ide-ide dan pendapat, selain analisis kritis kemajuan dalam penelitian pendidikan akuntansi. jurnal ini bertujuan untuk memperluas dan menciptakan inovasi konsep, teori, paradigma, perspektif dan metodologi sebagai sumber referensi akademisi. Jurnal ini dikelola oleh Program Studi Pendidikan Akutansi, Fakultas Ilmu Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara (UMSU). Jurnal ini diterbitkan tiga kali dalam setahun dibulan April, Agustus, dan Desember. Ruang Lingkup Liabilities Jurnal : 1. Pendidikan Akuntansi 2. Pendidikan Ekonomi 3. Akuntansi 4. Perbankan 5. Perpajakan 6. Kewirausahaan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 166 Documents
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Pengaruh Penghargaan Finansial, Pelatihan Profesional, Pengakuan Profesional dan Pertimbangan Pasar Kerja dalam Pemilihan Karir sebagai Akuntan (Studi empiris pada Mahasiswa Jurusan Akuntansi Universitas Negeri) Kristin Marito Hutagalung; Esa Setiana
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v4i2.7761

Abstract

The problem  in this research  is that Indonesia still needs a lot of accountants, but in fact students with accounting graduates show low interest in the public accounting profession. The purpose of this study was to determine the effect of financial rewards, professional training, professional recognition and labor market considerations partially and Simultaneous in choosing a career as an accountant. The population in this study were all 133 students of the 2017 Accounting Department. The sample of this study used a random sampling technique with the slovun formula, in order to obtain 55 respondents. The data analysis technique used is Multiple Linear Regression with using the SPSS 25 statistical test tool . The results of the study found empirical evidence that the variables of financial rewards, professional recognition and labor market considerations have a significant effect on career choice as an accountant. Meanwhile, Professional Recognition has no significant effect in choosing a career as an accountant.
MODEL SINERGI KELEMBAGAAN DALAM PENINGKATAN KEWIRAUSAHAAN MAHASISWA DI UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Gustina Siregar; DEWI ANDRIANY; LILA BISMALA; YUDHA ANDRIANSYAH PUTRA
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v3i2.5620

Abstract

The existence of Small and Medium Enterprises (UKM) in the Indonesian economy has a big role and potential in developing the national and sectoral economy absorbing a large number of workers. The development of UKM in the university environment is one of the responsibilities of the university and is a necessity to involve universities as a driving force for the emergence of young entrepreneurs in the campus environment. The Muhammadiyah University of North Sumatra has formed a special institution that deals with student entrepreneurship issues, namely PUSKIIBI (Center for Entrepreneurship Innovation and Business Incubator). The research was conducted using the independent interview method, collecting institutional documents and institutional policies, and information related to student activities. From the data set and information, the formulation is carried out. Model of Institutional Synergy in Student Entrepreneurship Development at UMSU. This study aims to determine what institutions and the involvement of these institutions in supporting the progress of entrepreneurship in umsu and to create a model of institutional synergy that directly or indirectly synergizes with Puskiibi. From the research results obtained 1) the role of puskiibi as incubator is, access to community and business networking, support from experienced mentors, validation of ideas, infrastructure assistance, access to investors. 2) Related institutions that support the success of student entrepreneurship are SRCC, Study Programs in UMSU, LP2M, Halal Studies Center, and Haki Center. 3) The synergy model that must be developed is the recruitment of start-up candidates obtained from PKM-K participating students who have been netted by SRCC, student essays with downstream potential and student entrepreneurship independent campus participants obtained from Prodi, research lecturers with industrial potential from LP2M and alumni who come to register directly at PUSKIIBI. Furthermore, PUSKIIBI provides assistance, the certificate is only in synergy with the UMSU Halal Study Center and for the management of Trademarks and Patents through the UMSU HAKI Center.
PERAN PELATIHAN DALAM MENINGKATKAN KINERJA SUMBER DAYA MANUSIA DI MASA COVID-19 Wellie Annalia
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v3i3.5795

Abstract

Peran pelatihan sangat penting dilakukan sebagai dasar budaya baru peningkatan kinerja Sumber Daya Manusia itu sendiri di masa covid-19. Hingga saat ini strategi organisasi untuk memerangi covid-19 untuk tetap melangsungkan hidup organisasi adalah menggunakan cara digitalism. Oleh karena itu, peran pelatihan dalam mengembangkan dan meningkatkan pengetahuan, wawasan, serta keterampilan sangat diperlukan terkait situasi saat ini. Metode penelitian yang digunakan adalah penelitian literatur review yaitu dengan cara merujuk pada buku dan artikel ilmiah sebgai data sekunder. Hasil menunjukkan bahwa peran pelatihan sangat penting sebagai peningkatan dan pengembangan serta adaptasi kondisi situasi covid-19 saat ini. Alternatif yang dapat digunakan yaitu dengan menjalankan pekerjaan dengan menggunakan digital. Inilah yang disebut budaya baru pada Sumber Daya Manusia. Oleh sebab itu, Sumber Daya Manusia memerlukan  kebutuhan dan adaptasi dalam mendalami budaya baru tersebut.
Analisis Potensi Dan Efektivitas Penerimaan Bea Perolehan Hak Atas Tanah Dan Bangunan Kota Medan Eliyani - Eliyani; Muhammad Rizaldy Wibowo
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v4i2.7815

Abstract

Penelitian ini bertujuan untuk mengetahui potensi penerimaan pajak BPHTB dan efektivitas penerimaan pajak BPHTB Kota Medan. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dengan menggunakan data sekunder yaitu dengan tehnik pengumpulan data menggunakan bukti,catatan dan laporan historis yang tersusun dalam arsip (data documenter). Hasil penelitian ini menunjukan bahwa penerimaan pajak BPHTB Kota Medan merupakan pajak daerah yang memiliki potensi pajak kurang baik, dikarenakan belum tergalinya potensi pajak secara optimal akibatnya berdampak pada penerimaan  pajak BPHTB yang sering tidak terealisasikan. Tingkat efektivitas penerimaan pajak BPHTB Kota Medan selama tahun 2016-2020 dikategorikan kurang efektif, yaitu dengan rata-rata persentasenya 87,93%. Efektivitas penerimaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) merupakan pengukuran keterkaitan antara hasil dari penerimaan BPHTB dengan potensi/target BPHTB. Apabila tingkat efektivitas dan potensi penerimaan BPHTB tinggi, maka kontribusinya terhadap pendapatan daerah Kota Medan juga tinggi. Realisasi penerimaan BPHTB. dalam 5 tahun yaitu tahun 206-2020 mengalami pluktuatif, yang mengakibatkan sering tidak tercapainya target yang sudah ditetapkan oleh pemerintah. Ini menandakan kurangnya tingkat kesadaran masyarakan dalam memenuhi kewajibannya sebagai wajib pajak.Kata Kunci : Potensi, Efektivitas, Penerimaan BPHTB
Analisis Pengendalian Intern Penerimaan Pajak Bumi Dan Bangunan Pada Badan Pengelola Pajak Dan Retribusi Daerah Kota Medan Hafsah Hafsah; Reski Finta Loka
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v4i1.6724

Abstract

This study aims to determine whether the internal control of land and building tax receipts at the Medan City Regional Tax and Retribution Management Agency has been implemented properly. The author conducted research using descriptive methods. The type of data collected is qualitative data, in which the data sources used are primary data and secondary data and data collection techniques are documentation and interviews with staff of Medan City Regional Tax and Retribution Management Agency in the field of land and building tax. Based on the results of the analysis of this research, it can be seen that the internal control of land and building tax revenue has not been implemented properly because there are still multiple duties on employees and monitoring in collecting taxes has not fully carried out direct monitoring of taxpayers so that many personal or corporate taxpayers are still does not carry out its obligation to pay the PBB. With the inadequate internal control principle, the revenue from land and building tax has not been realized.
PENGARUH STRATEGI PEMBELAJARAN EVERYONE IS A TEACHER HERE TERHADAP HASIL BELAJAR AKUNTANSI SISWA KELAS XI SMK PAB 2 HELVETIA Ramayani Ramayani; Dian Novianti Sitompul
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v3i2.5592

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh strategi pembelajaran setiap orang guru disini terhadap hasil belajar akuntansi siswa kelas XI AK SMK PAB 2 Helvetia tahun pelajaran 2019/2020. Sampel dalam penelitian ini adalah siswa kelas XI-Ak yang berjumlah 35 siswa. Teknik yang digunakan dalam pengambilan sampel adalah total sampling. Instrumen yang digunakan adalah angket dan tes. Angket terdiri dari 20 soal dan tes terdiri dari 20 soal, 10 soal pre-tes dan 10 soal post-tes, tes yang digunakan dalam bentuk uraian. Penelitian ini dilakukan di Sekolah Menengah Kejuruan (SMK) PAB 2 Helevetia yang beralamat di Jalan Veteran Pasar IV Helvetia, Labuhan Deli, Tj.Gusta, Deli Serdang, Sumatera Utara, 20116. Permasalahan dalam penelitian ini adalah rendahnya hasil belajar siswa kelas XI AK akuntansi SMK PAB 2 Helvetia. Berdasarkan persamaan regresi linier sederhana, Y = 64,177 + 0,265 X. Dari persamaan regresi linier sederhana diperoleh nilai a (bilangan tunai) dari Unstandardized Coefficient adalah 64,177. Artinya apabila tidak ada strategi semua orang menjadi guru disini (X) maka nilai hasil belajar (Y) adalah 64,177. Sedangkan b (jumlah koefisien regresi) bernilai 0,265, hal ini menunjukkan bahwa setiap penambahan 1% level strategi pembelajaran setiap orang menjadi guru disini (X) maka hasil belajar (Y) akan meningkat sebesar 0,265. Karena nilai koefisien regresi bertanda positif maka dapat dikatakan bahwa strategi semua orang mengajar disini (X) berpengaruh positif terhadap hasil belajar (Y). Dari hasil pengujian hipotesis pada taraf signifikan 5% atau 0,05 diperoleh thitung> ttabel yaitu 3,851> 1,692 maka dapat disimpulkan bahwa Ha diterima. Hasil ini menunjukkan bahwa terdapat pengaruh strategi pembelajaran setiap orang sebagai guru di sini terhadap hasil belajar akuntansi siswa kelas XI SMK PAB 2 Helvetia tahun pelajaran 2019/2020.
Analisis Kinerja Karyawan Dengan Pelatihan Dan Disiplin Kerja (Studi Empiris Pada Kantor Pelayanan Bea Dan Cukai Tipe Madya Belawan Sumatera Utara) Susi Handayani; Novia Rohmaiya Berutu
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v4i1.7847

Abstract

Employee performance is performance not only seen as a result, but also with regard to independence, consistency with organizational values, understanding of issues related to responsibility, discipline and communicating well. The research approach used in this study is to use an associative and quantitative approach. The variables used in this study consist of training, work discipline, employee performance. The population in this study were all employees at the Belawan Intermediate Customs and Excise Service Office, amounting to 204 people, while the study sample was 67 employees. Data collection techniques in this study were questionnaires, interviews and documentation. Data analysis techniques using multiple linear regression, uiji t, f test and coefficient of determination (R-Square). The results showed that there was a positive and significant influence between training variables on employee performance, there was a positive and significant influence between work discipline variables on employee performance, there was a positive and significant influence between training variables and work discipline on employee performance at the Customs and Excise Service Office Middle Type Belawan.
PENENTUAN TARIF JASA RAWAT INAP MENGGUNAKAN METODE ACTIVITY BASED COSTING Novi Fadhila; Chintya Maramis
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v3i3.6391

Abstract

The calculation method in determining the rate of inpatient hospital services is very important. If the inpatient rate calculation method used is not suitable to be applied, there will be cost distortion. Cost distortion occurs due to inaccuracies in costing, so that it will result in errors in determining costs and making decisions. The purpose of this research is to find out how to determine inpatient service rates using activity based costing and to see the magnitude of the comparison of inpatient service rates with traditional systems and activity based costing at Muhammadiyah Hospital of North Sumatra. This type of research in this research is comparative descriptive. Data collection techniques were carried out by means of interviews and documentation. The data analysis technique used is descriptive quantitative by looking at the hospitalization rates by the Muhammadiyah Hospital of North Sumatra then calculating the inpatient rates using activity based costing, after getting the results, we can see the difference. The results of the study of inpatient service rates at Muhammadiyah Hospital of North Sumatra with Activity Based Costing gave cheaper results in VIP and Class I. Classes II and III gave more expensive results. This difference occurs because in Activity Based Costing the overhead costs of each product are charged to many cost drivers. So that in Activity Based Costing has been able to allocate activity costs to each room appropriately based on the consumption of each activity.
PENGARUH GAYA KEPEMIMPINAN DAN DISIPLIN KERJA TERHADAP KINERJA PEGAWAI BADAN PEMBERDAYAAN PEREMPUAN DAN KELUARGA BERENCANA KOTA MEDAN Hilma Harmen; Dwitha Asri Mardani Siregar
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v3i3.5816

Abstract

This study aimed to determine the effect of Leadership Styles and Work Discipline of Employee Performance on Badan Pemberdayaan Perempuan dan Keluarga Berencana Kota Medan. The population in this study were all employees of Badan Pemberdayaan Perempuan dan Keluarga Berencana Kota Medan. Sampling in this study using a stratified sampling, the sample is 64 Employees. The data used in this study is primary data.  The Primary data obtained from interviews and questionnaire. Analysis using multiple linear regression formula Y = a + b1x1 + b2X2 and processed using SPSS 16.0 for Windows. From the analysis of data obtained by multiple regression equation is: Y = 5,965+ 0,656 0,276 X1 + X2. T test at significance level α = 0.05, tcount X1 = 4,497 and table = 1.677. So tcount> ttable. Thus the hypothesis that there is a positive and significant influence between the variables of leadership style and performance Employees of Badan Pemberdayaan Perempuan dan Keluarga Berencana Kota Medan. Meanwhile tcount X2 = 2.247. So tcount> ttable. Thus the hypothesis that there is a positive and significant influence between the variables on the performance of employee and work discipline of Badan Pemberdayaan Perempuan dan Keluarga Berencana Kota Medan. From the test results obtained F test namely Fcount 14.377> 3.15 and a significance level of 0.000 <0.05. Thus it can be concluded that there is a positive and significant influence between variables Leadership Style and Work Discipline on Employee Performance of Badan Pemberdayaan Perempuan dan Keluarga Berencana Kota Medan.
Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada PT. Perkebunan Nusantara IV (Persero) Medan Henny Zurika Lubis; Shahara Rambe; Sulaiman Effendi
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v4i1.7498

Abstract

This study aims to analyze what factors affect the performance of accounting information systems at PT. Nusantara IV Plantation (PERSERO) Medan. The research used in this study is a quantitative approach using a purposive sampling approach, namely the sampling technique based on data sources with certain considerations totaling 30 employees. The data collection technique used in this study is a questionnaire (questionnaire), the analytical technique used in this study is quantitative data analysis techniques, namely using the calculation of numbers then draw conclusions from the test, with multiple linear regression, classical assumptions, partial test (t), simultaneous (F), coefficient of determination (R2). Based on the test results, there is an influence between personal technical skills, training and education on the performance of accounting information systems at PT. Perkebunan Nusantara IV (Persero) Medan. Indicates that tcount is greater than ttable. From these results, it can be concluded that Ha is accepted, Ho is rejected. Perkebunan Nusantara IV (Persero) Medan.

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