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All Journal Maneggio: Jurnal Ilmiah Magister Manajemen At-Tawassuth: Jurnal Ekonomi Islam Jurnal Mantik Jurnal Ekuivalensi Enrichment : Journal of Management GANDRUNG: Jurnal Pengabdian Kepada Masyarakat International Journal Of Science, Technology & Management (IJSTM) ProBisnis : Jurnal Manajemen Jurnal Peradaban Masyarakat (JPM)
Dewi Rafiah Pakpahan
Universitas Mahkota Tricom Unggul
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Improving Work Productivity Through Training, Discipline And Communication At PT. Linewin Martin; Dewi Rafiah Pakpahan
International Journal of Science, Technology & Management Vol. 1 No. 4 (2020): November
Publisher : International Journal of Science, Technology & Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v1i4.85

Abstract

The purpose in this study is to analyze the influence of both partial and simultaneous training, discipline and communication on productivity. This research was conducted on PT. Linewin selected 117 production employees to sample. data collection using questionnaires with data analysis using SPSS 22. The results showed that training, discipline and communion had a positive and significant effect on productivity in PT. Linewin. Discipline variables have the most dominant influence in improving employee work productivity in PT. Linewin. Furthermore, the result of a determination coefficient of 69.1% of productivity variables can be explained by variations in training, discipline and communication variables and the remaining 40.9% is another variable not studied in this study
Efforts To Increase Interest In Paying Zakat With Knowledge And Self-Awareness Dewi Rafiah Pakpahan; Ahmad Fadli; Martin; Maya Andiriani; Sabaruddin Chaniago
International Journal of Science, Technology & Management Vol. 2 No. 6 (2021): November 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i6.396

Abstract

The concentration of this research focuses on efforts to increase interest in paying zakat which is influenced by muzak knowledge and self-awareness. The National Zakat Agency of North Sumatra was chosen as the research site where 100 muzak were used as the population and the research sample with accidental sampling technique. Data collection uses a questionnaire where the measurement scale uses a Likert scale. The results of the study prove that knowledge and self-awareness have a significant influence in increasing muzakki's interest in paying zakat. Then this self-awareness has a dominant influence when compared to the knowledge possessed by muzak, especially in increasing their interest in paying zakat.
PENGARUH PENGETAHUAN DAN SIKAP TERHADAP PERILAKU MASYARAKAT PADA BANK SYARIAH DI WILAYAH KELURAHAN SEI SIKAMBING D Dewi Rafiah Pakpahan
AT-TAWASSUTH: Jurnal Ekonomi Islam Jurnal At-Tawassuth | Vol. II | No. 2 | 2017
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (499.347 KB) | DOI: 10.30821/ajei.v2i2.1226

Abstract

Islam has set up all human behavior in fulfilling the needs of his life that is does not deviate from the teachings of Islam. Different reactions will describe different behavior that is different then the consumer will give different reaction in terms of feelings toward the same information. The purpose of the study is to know the influence of the knowledge and attitude toward the behavior of the community in the Islamic bank. This research is a research field that uses a quantitative approach. The population of the research was the head of the family in Kelurahan Sei Sikambing D totalling 297 and sample as many as 59 respondents. The results of the research there were obtained: the influence of knowledge (p = 0.001); attitude (p = 0.000) of community behavior on Islamic banks; and there is the influence of the knowledge and attitude to behavior society in Islamic banks (p = 0.000). Conclusions: knowledge of Islamic banks which received the community cannot materialize if it does not have a good attitude so as not to be embodied into action is customer into Islamic banking which is a form of behavior.
Determinan Debt to Equity Ratio pada Perusahaan Logam dan Sejenis yang terdaftar di Bursa Efek Indonesia Dewi Rafiah Pakpahan
Maneggio: Jurnal Ilmiah Magister Manajemen Vol 3, No 2 (2020): September
Publisher : Magister Manajemen Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/maneggio.v3i2.5289

Abstract

This study aims to determine the effect of sales growth on Debt to Equity Ratio, determine the effect of return on equity on Debt to Equity Ratio, determine the effect of Firm Size on Debt to Equity Ratio, determine the effect of total assets turnover on Debt to Equity Ratio and to determine the effect of sales growth, return on equity, size and total assets turnover on the Debt to Equity Ratio in Metal and Similar Companies listed on the Indonesia Stock Exchange (IDX). The data collection technique is done by using documentation study technique. The data analysis technique used is multiple linear regression. The results showed that return on equity had a negative and insignificant effect on the Debt to Equity Ratio. Firm Size has a positive and significant effect on the Debt to Equity Ratio. Total asset turnover has a positive and significant effect on Debt to Equity Ratio. And simultaneously Sales growth, Return On Equity, Firm Size and Total Asset Turnover have a significant effect on Debt to Equity Ratio in Metal and Similar Companies listed on the Indonesia Stock Exchange in 2014 – 2018
Pengaruh Pelayanan, Promosi Dan Kepercayaan Terhadap Minat Membayar Zakat Pada Baznas Sumut Dewi Rafiah Pakpahan; Ahmad Fadli
JURNAL EKUIVALENSI Vol. 7 No. 2 (2021): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/ekuivalensi.v7i2.498

Abstract

Tujuan utama dalam penelitian ini yaitu untuk mengetahui secara simultan dan parsial variabel pelayanan, promosi dan kepercayaan terhadap minat membayar zakat muzakki pada Baznas Sumut. Jenis penelitian ini adalah kuantitatif. Populasi dalam penelitian ini sebanyak 100 muzakki yang dipilih secara accidental sampling. Pengumpula data menggunakan kuesioner serta analisis data dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial pelayanan berpengaruh positif dan signifikan terhadap minat membayar zakat muzakki pada Baznas Sumut. Kemudian promosi berpengaruh positif dan signifikan terhadap minat membayar zakat muzakki pada Baznas Sumut serta epercayaan berpengaruh positif dan signifikan terhadap minat membayar zakat muzakki pada Baznas Sumut. Sedangkan secara simultan pelayanan, promosi dan kepercayaan berpengaruh positif dan signifikan terhadap minat membayar zakat muzakki pada Baznas Sumut.
The Role of UKT Scholarships in Moderating Student Financial Attitudes and Financial Literacy on Finance Management Behavior Khairatun Nazah; Ayu Wirda Ningsih; Rudy Irwansyah; Dewi Rafiah Pakpahan; Septa Diana Nabella
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2781

Abstract

The problem in the research is the management behavior of students who receive UKT scholarships, especially students who cannot afford them and students who work. Indeed, in principle, the UKT scholarship is directly deducted from the cost of education. However, some students who get the scholarship have consumptive behavior such as buying a new cellphone and taking vacations. This study aims to determine the role of UKT scholarships in moderating financial attitudes and financial literacy on financial management behavior. This type of research is quantitative. The method of analysis in this study is a linear regression with a moderating model. The population in this study was 81 students who received UKT scholarships in 2021. The sampling technique used a saturated sample. So 81 students were sampled. The results of the study indicate that financial attitudes do not affect finance management behavior. Financial literacy has a positive and significant effect on finance management behavior. Finally, UKT scholarships have a role in strengthening or improving financial attitudes towards finance management behavior. Meanwhile, UKT scholarships have a role in weakening or reducing financial attitudes towards finance management behavior.
The importance of work spirituality and the role of Lmx on performance Nidya Banuari; Manda Dwipayani Bhastary; Emma Novirsari; Dewi Rafiah Pakpahan; Stevan Rejekiman Gea
Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i6.1148

Abstract

Aceh Regional Secretariat is one of the Aceh Apparatus Work Units playing a role in supporting the improvement of Mandated Governance (Performance Report of Aceh Regional Secretariat, 2020). This achievement is carried out through the implementation of various programs and activities according to the Strategic Plan of Aceh Regional Secretariat and Rencana Pembangunan Jangka Menengah Aceh (RPJMA). However, in the implementation of its current activities, it is inseparable from various obstacles in improving its performance. Based on the description of previous research and because there are still differences in research results in the literature about the influence of LMX on performance, it is necessary to produce a new study to produce a clearer understanding for literature enrichment and also fill in the gaps that have occurred so far. This study wants to see the overall influence of LMX variables and work spirituality on the performance of employees of the Aceh Regional Secretariat. In this study, researchers used a descriptive method. Leader-member exchange and work spirituality has a positive and significant effect on the performance of employees of the Regional Secretariat of Aceh Province.
Pengaruh Kompetensi Auditor Dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Daerah (Studi Kasus pada Inspektorat Kota Medan) Berupilihen Br Ginting; Amin Hou; Stevan Rejekiman Gea; Dewi Rafiah Pakpahan; Emma Novirsari
JURNAL EKUIVALENSI Vol. 9 No. 1 (2023): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

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

Abstract

Penelitian ini bertujuan untuk mengetahui dampak kemampuan pemeriksa dan kewajiban hierarki terhadap sifat LKPD Medan.Eksplorasi semacam ini adalah pemeriksaan kuantitatif. Populasi dan uji dalam kajian ini berjumlah 54 evaluator di Kantor Inspektorat Medan. Metode pemeriksaan informasi dalam penelitian ini menggunakan rendisi SEM-PLS 0.4 dengan tahapan external model dan internal model. Konsekuensi dari penelitian ini menunjukkan bahwa kemampuan inspektur mempengaruhi sifat LKPD kota Medan memiliki koefisien way 0,668 hal ini menunjukkan bahwa jika semakin tinggi kemampuan evaluator maka semakin tinggi sifat LKPD Kota Medan. tanggung jawab hierarkis yang mempengaruhi sifat LKPD kota Medan memiliki koefisien way sebesar 0,754. penelitian ini memberikan saran-saran terhadap dampak-dampak dari ringkasan anggaran yang lebih berpengaruh dan tanggung jawab berwibawa menunjukkan bahwa para evaluator mengabdikan diri pada pekerjaan dan mempertahankan prinsip-prinsip umum isntansi dalam melihat laporan fiskal.
Pemahaman Mengenai Penerapan Sistem Informasi Akuntansi Pada Pengelolaan Keuangan Pada Tk Pelangi Dewi Rafiah Pakpahan; Siti Aisyah; Ina Liswanty; Taufiq Risal; Ananda Fitriani Dewi
Jurnal Peradaban Masyarakat Vol. 3 No. 5 (2023): Jurnal peradaban masyarakat (JPM)
Publisher : LPPM STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jpm.v3i5.313

Abstract

Sistem informasi akuntansi (SIA) merupakan sistem yang dirancang untuk mengumpulkan dan menampilkan informasi akuntansi sehingga akuntan dan eksekutif perusahaan dapat membuat keputusan yang tepat. Sistem ini dianggap sebagai komponen penting dari kantor keuangan di seluruh dunia di mana sebagian besar berbasis perangkat lunak dan dapat diterapkan sebagai bagian dari solusi teknologi informasi perusahaan. Sistem Informasi Akuntansi (SIA) sangat diperlukan oleh perusahaan yang bergerak di bidang apapun. Alasannya karena mengandung sebuah proses untuk melaporkan kondisi keuangan perusahaan secara akurat dan benar untuk semua pihak yang membutuhkan. Proses tersebut berkaitan dengan teknologi informasi untuk memajukan usaha atau bisnis. Penggunaan SIA adalah akan memudahkan perusahaan melakukan sebagian besar kegiatan perusahaan. Dengan memberikan informasi yang tepat dan akurat, biaya produksi dapat ditekan dan menjadi lebih efektif dan efisien.. sama halnya dengan TK Pelangi yang memiliki kegiatan keuangan yang juga harus dicatat dan dilaporkan setiap jatuh tempo. Namun, dalam pelaksanaannya , sistem pencatatan dan pelaporan keunagan pada TK Pelangi masih sangat manual dna mengandalkan alat tulis saja. Sehingga, rentan terjadi kehilangan data akibat kertas yang koyak, hilang, basah, pencatatan yang kurang rapi, dan penyusunan laporan keuangan yang memakan waktu lama karena tidak ada teknologi yang mendukung pencarian data keuangan menjadi lebih cepat. Untuk itulah, dengan adanya abdimas ini diharapkan pihak terkait yang bekerj adibagian keuangan dan tata usaha sekolah mampu menggunakan sistem informasi akuntansi guna menunjang kinerja mereka, sehingga laporan keuangan dapat dicatat dan dilaporkan dengan baik, cepat, dan rapi.
The Effect of Public Sector Accounting Implementation to Prevent Fraud in the Public Sector in the Digital Era at PT. PLN UP3 Binjai Berupilihen Br Ginting; Amin Hou; Dewi Rafiah Pakpahan; Sabarudddin Chaniago; Diska Amanda
ProBisnis : Jurnal Manajemen Vol. 14 No. 6 (2023): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i6.418

Abstract

This study supposed to determine the effect of the application of public sector accounting to prevent fraud in the public sector in the digital era at Pt. Pln Up3 Binjai The method used by the author in this research is This research uses qualitative descriptive research methods. This qualitative descriptive research is to determine the role of public sector accounting to prevent fraud in the public sector in the digital era at PT. PLN Up3 Binjai. This descriptive study aims to provide researchers with a history or to describe aspects relevant to the phenomenon of attention from the perspective of an organization. The type of data the author uses in this research is qualitative data. This qualitative data is obtained from direct interviews with the Internal Supervisory Unit (SPI) regarding the Role of the Internal Supervisory Unit in fraud prevention at PT PLN UP3 Binjai. The results of the conclusions in this study are the first characteristics of fraud in the public sector that occur in the digital era, including the use of misconceptions about the role of digital technology in carrying out the duties of public accountants, utilizing digital technology to optimize opportunities for fraud, taking advantage of problems in human error and lack of knowledge in the use of digital technology, using digital technology products. Furthermore, the application of Public Sector Accounting can prevent fraud in the public sector in the digital era if implemented by considering factors that affect fraud, such as performance accountability, and accompanied by the application of fraud prevention methods which include technical strategies, two paradigm approaches, and preventive strategies.
Co-Authors Ahmad Fadli Ahmad Fadli Ananda Fitriani Dewi Ayu Wirda Ningsih Berupilihen br Ginting Berupilihen Br Ginting Chaniago, Sabaruddin Deby Siska Oktavia Pasaribu Diska Amanda Hamjah Arahman Hou, Amin Ina Liswanty Khairatun Nazah Manda Dwipayani Bhastary, Manda Dwipayani Martin Maya Andiriani Nasib Nasib, Nasib Nidya Banuari Novirsari, Emma Roni Juliansyah Rudy Irwansyah Sabarudddin Chaniago Septa Diana Nabella Siti Aisyah Stevan Rejekiman Gea Steven Gea Tambunan, Debora Taufiq Risal Tony Honkley