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All Journal Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Proceeding of National Conference on Accounting & Finance JUDIMAS (Jurnal Inovasi Pengabdian Kepada Masyarakat) Manajemen dan Bisnis Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) International Journal of Sustainable Applied Sciences (IJSAS) Servitium Smart Journal
Ratih Anggraini Siregar
Universitas Potensi Utama
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pertimbangan Pasar Kerja Mahasiswa Akuntansi Pada Profesi Akuntan Publik Ratih Anggraini Siregar; Feby Yoana Siregar
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 1 (2021)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v1i24.264

Abstract

This study aims to test the influence of job security, job availability and ease of access to job openings to career selection as a public accountant. The data used in this study is primary data received directly from research respondents, namely 200 students. To see how much influence job security, job availability and ease of access to job openings to career selection as a public accountant. The results of this study found there is a significant influence of job security, availability of employment and ease of access to job openings to career selection as a public accountant. As well as consideration of the job market can be a benchmark for students in choosing a career as a public accountant.
Understanding of Simple Financial Statement Recording for AL- Ikhlas Mosque Block VI Griya Martbung Siti Aisyah; Ridho Gilang Adiko; Ratih Anggraini Siregar; Purwitha Sari; Tonna Balya
JUDIMAS Vol 2, No 2 (2021): JUDIMAS
Publisher : STMIK Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30700/jm.v2i2.1234

Abstract

This community service is carried out to provide new understanding and insight for members of the management of the Al-Ikhlas Martubung mosque in recording financial reports regularly, properly and correctly every month. It is intended that the resulting financial information can be used by information users such as the surrounding community and the local government to monitor the inflow and outflow of mosque finances. This is considered important because the funds that enter the mosque's treasury are not only from community alms, but there is assistance from the local government for the construction of mosques and improvement of facilities. For this reason, it is important to feel that it is necessary to record financial statements on a regular basis for every financial transaction that occurs so that the financial information submitted can be justified. After training in recording financial reports to the administrators of the al-ikhlas mosque, the results are obtained if the members of the mosque management now understand and understand how to do good and correct financial records every month.
PENGARUH PENEMPATAN KERJA, KOMUNIKASI, KOMPENSASI DAN MOTIVASI KERJA TERHADAP PRESTASI KERJA KARYAWAN PADA PT. TRAKINDO UTAMA PEKANBARU Ratih Anggraini Siregar
Manajemen dan Bisnis Vol 1, No 1 (2019): Agustus
Publisher : Jurnal Prodi Fakultas Ekonomi-UISU

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.943 KB) | DOI: 10.30743/magister.v1i1.1606

Abstract

This research aims to examine and analyze the influence of work placement, communication, compensation and motivation to work on employee achievement at PT. Trakindo Utama Pekanbaru. This study uses an associative quantitative research. This study uses primary data where data is collected using questionnaires. This research was conducted by PT. Trakindo Utama Pekanbaru with a population of 98 employees and samples of 98 respondents. The data analysis techniques in this study used descriptive statistics, classical assumption tests, some linear regression analyses, hypothesis testing and coeficient test determination. The results of the analysis show that work placement affects employees ' work achievement. Communication affects employees ' working achievements. Compensation affects the achievement of work. Work motivation affects work achievement. The results of the analysis proved that simultaneously the placement of work, communication, compensation and motivation to work on the employees ' work achievement jointly PT. Trakindo Utama Pekanbaru.Keywords: Job placement, communication, compensation, work motivation, job performance
Pengaruh Tingkat Pemahaman Dan Pertimbangan Pasar Kerja Mahasiswa Jurusan Akuntansi Universitas Potensi Utama Dalam Mempengaruhi Pemilihan Karir Sebagai Akuntan Publik Ratih Anggraini Siregar; Febby Yoana Siregar
EKONOMI KEUANGAN DAN BISNIS Vol 5, No 2 (2020): Ekombis Sains: Jurnal Ekonomi, Keuangan, dan Bisnis
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/ekombis.v5i2.742

Abstract

Akuntan berperan sebagai tulang punggung utama dalam profesi akuntansi. Untuk memperoleh gelar sebagai akuntan harus menempuh pendidikan di jurusan akuntansi pada suatu universitas serta lulus Pendidikan Profesi Akuntansi (PPAk). Salah satunya yaitu akuntan publik, akuntan publik merupakan para akuntan yang berprofesi sebagai auditor atau konsultan pada kantor akuntan publik atau jasa akuntansi. Tujuan penelitian ini adalah untuk menganalisis pengaruh tingkat pemahaman dan pertimbangan pasar kerja mahasiswa jurusan akuntansi Universitas Potensi Utama terhadap pemilihan karir sebagai akuntan publik. Sampel dalam penelitian ini terdiri dari jumlah responden Mahasiswa/I Universitas Potensi Utama sebanyak 100 orang. Metode analisis yang digunakan metode regresi linier berganda. Berdasarkan uji t pertimbangan pasar kerja (X1) berpengaruh terhadap pemilihan karir sebagai akuntan publik (Y) dengan nilai thitung (2,449) lebih besar daripada ttabel (1,661) dan pertimbangan pasar kerja (X2) berpengaruh terhadap pemilihan karir sebagai akuntan publik (Y) ) dengan nilai thitung (21,614) lebih besar daripada ttabel (1,661). Berdasarkan uji f pemahaman mahasiswa (X1) dan pertimbangan pasar kerja (X2)berpengaruh secara simultan terhadap pemilihan karir sebagai akuntan publik (Y) dengan nila fhitung 689,483 lebih besar dari ftabel 3,09 dengan besaran pengaruh 93,4% dan sisanya dipengaruhi variabel lain yang tidak diteliti pada penelitian ini.
ANALISIS BIAYA PRODUKSI DALAM MENUNJANG EFEKTIVITAS LABA PADA PT. FERDINAND MANDIRI Gita Ramadhani; Ratih Anggraini Siregar
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 1 (2023): Februari : Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v2i1.455

Abstract

Ferdinand Mandiri yang berkedudukan di wilayah Medan, Sumatera Utara adalah perusahaan manufaktur yang bergerak dibidang industri pengolahan sandal. Sebagian besar pemasarannya meliputi daerah dalam negeri dan sebagian diperuntukkan untuk ekspor. Mengenai masalah penetapan biaya produksi dan keefektifan-nya, di perusahaan ini yang menjadi dasar penetapan biaya produksi masih perlu ditinjau kembali sesuai dengan jenis-jenis biaya yang akan dikeluarkan agar pengalokasian-nya tidak melebihi biaya yang telah ditetapkan. Terjadi peningkatan hasil produksi tidak sebanding dengan peningkatan biaya produksiTerjadi penurunan pendapatan pada tahun 2021 sedangkan hasil produksi pada tahun tersebut meningkat. Terjadi kendala biaya produksi pada aktiva tetap berupa kerusakan mesin saat operasional berlangsung. Terjadi keterlambatan bahan baku menyebabkan berhentinya proses produksi. Sebaiknya PT. Ferdinand Mandiri membeli bahan baku yang lebih murah sehingga dapat menurunkan biaya produksi yang harus dibayarkan setiap tahunnya. Dikarenakan jika perusahaan mencari produsen lain dengan biaya yang lebih murah akan tetapi dengan kualitas yang sama maka biaya produksi perusahaan akan efisien dan laba yang dihasilkan perusahaan akan efektif. Untuk meningkatkan laba perusahaan, perusahaan harus memperhatikan kegiatan operasional seperti berapa jumlah produksi yang akan dihasilkan dan berapa biaya yang harus dikeluarkan perusahaan dan faktor-faktor lain yang akan berdampak pada laba yang dihasilkan nantinya, seperti harga pokok. Untuk itu perusahaan harus dapat mengefisiensikan biaya produksinya terus-menerus.
Analisis sistem pengendalian manajemen dalam penerimaan dan penyaluran zakat pada Kantor Baznas Provinsi Sumatera Utara Purwita Sari; Ratih Anggraini Siregar; Irine Ika Wardhani; Retno Dhani Pingkan Zein
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art10

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengetahui sistem pengendalian manajemen dalam penerimaan dan penyaluran zakat pada kantor Baznas Provinsi Sumatera Utara. Metode penelitian yang digunakan adalah jenis pendekatan deskriptif dengan pendekatan kualitatif yaitu memecahkan masalah yang sedang diteliti dengan mendeskripsikan keadaan kantor Baznas Prov. Sumatera Utara dalam sistem pengendalian manajemen dalam penerimaan dan penyaluran zakat berdasarkan fakta yang terjadi di lapangan melalui metode wawancara, dokumentasi, dan observasi. Hasil penelitian menunjukkan bahwa kurang efektifnya sistem pengendalian manajemen dalam penerimaan dan penyaluran zakat di BAZNAS Provinsi Sumatera Utara dikarenakan kendala yang dihadapi dalam proses perencanaan pengelolaan dana zakat yang belum sesuai dengan yang direncanakan, dan kurangnya pengawasan yang dilakukan oleh BAZNAS dalam tahap penerimaan dan penyaluran dana zakat.
Analisis pengendalian biaya produksi dalam meningkatkan laba Pada PT. Ferdinand Mandiri Ratih Anggraini Siregar; Purwita Sari; Widya Astuti; Gita Ramadhani
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art33

Abstract

This study aims to determine the obstacles and efforts faced at PT. Ferdinand Mandiri in carrying out its operational activities to support profit effectiveness. The method used in this study is a descriptive research method with a qualitative approach, where the researcher collects data, then analyses the data and concluded based on the facts at the time of the research. The results of the study concluded that the production costs paid by PT. Ferdinand Mandiri experienced an increase from 2019-2021, but the profits generated fluctuated and tended to decline in 2021. The effectiveness of a company's profits is measured by the extent to which the company is able to realize the goals that have been set or planned in advance.
PENGAWASAN PIUTANG SEBAGAI SARANA MENGHINDARI PENYELEWENGAN PADA PT. RAZZA PRIMA TRAFO Ratih Anggraini Siregar
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 1 No. 2 (2020): 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 | Full PDF (124.423 KB) | DOI: 10.32696/jaapi.v1i2.480

Abstract

The purpose of this research is to know the extent of the supervision of receivables at PT. Razza Prima Trafo in the implementation of the company's activities in avoiding fraud. The results of the research are for services companies such as PT. Razza Prima Trafo, receivables are the most important and dominant elements, besides receivables is the heart of the company. So PT. Razza Prima Trafo Set specifically the supervision of the company's receivables. The supervision of good and adequate receivables will ensure the smooth flow of receivables as cash. Research conclusion is a credit sales procedure has been designed by meeting effective internal supervision requirements, the authority of the transaction related to the trade receivables is done by PT. Razza Prima Trafo precisely and appropriately, and PT. Razza Prima Trafo has documented all transactions related to trade receivables and has a record of sertalaporan that help the management of the decision on the problems relating to the trade receivables.
Analysis of the Effectiveness of Tax Socialization Activities to Increase Compliance with Paying Land and Building Taxes (Case Study of Communities in Medan Labuhan District) Siti Aisyah; Ratih Anggraini Siregar; Taufiq Risal; Ina Liswanty; Tika Nirmala Sari; Adiharianto
International Journal of Sustainable Applied Sciences Vol. 1 No. 4 (2023): October 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijsas.v1i4.474

Abstract

This research aims to determine and analyze the effectiveness of the role of tax socialization in increasing community compliance as taxpayers to pay land and building tax in the Medan Labuhan area which consists of six regions, namely Kampung Besar, Martubung, Sei Mati, PekanLabuhan, Tangkahan and Nelayan Indah. The type of research used in the research is a qualitative method with a descriptive approach. Data was obtained through observation, interviews, documentation and then analyzed. In this research, the researcher looks at and describes the condition of the company and then analyzes it so that the results and findings are useful as material for decision making and problem solving in the future. The results of this research indicate that the implementation of land and building tax collection in Medan Labuhan District is in accordance with existing regulations and has a very important role. All planned activities carried out by the Medan Labuhan District Government can be said to be quite good, although there are still things that need to be improved in terms of PBB collection payments. The obstacles and efforts faced by Medan Labuhan District in implementing land and building tax collection are lack of knowledge regarding PBB collection, different economic levels and awareness of taxpayers in making PBB payments.
Pemanfaatan Bank Sampah Untuk Meningkatkan Perekonomian Masyarakat di Bank Sampah Anyelir Ratih Anggraini Siregar
Servitium Smart Journal Vol 2 No 2 (2024): Servitium Smart Journal
Publisher : Universitas Klabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31154/servitium.v2i2.14

Abstract

Garbage is an environmental and urban community problem that until now has no solution. The limited number of landfills (TPA) in Medan City makes this waste problem even more complex. The waste bank is an alternative in the waste management strategy. The waste bank is one of the programs that can change the pattern of people's views on waste management. This community service program is located at the Carnation Garbage Bank. Some of the problems that exist with partners include Partners have basic problems such as lack of knowledge about the dangers of waste and waste management/sorting and lack of knowledge about waste banks, how they work, and generate income just by sorting and depositing them to the waste bank. The approach method that will be carried out based on an agreement with partners is by socializing about waste and its management, and how housewives can earn income from existing waste management. The expected output is the community is educated to sort waste and deposit waste to the Garbage Bank, to create a clean and healthy environment. It is hoped that the role of the Medan City Government in the establishment of this waste bank.
Co-Authors Adi Harianto Febby Yoana Siregar Feby Yoana Siregar Gita Ramadhani Gita Ramadhani Ina Liswanty Irine Ika Wardhani Purwita Sari Purwitha Sari Retno Dhani Pingkan Zein Ridho Gilang Adiko Siti Aisyah Taufiq Risal Tika Nirmala Sari Tonna Balya Widya Astuti