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All Journal Jurnal Riset Akuntansi dan Bisnis KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA EDUTECH: Jurnal Ilmu Pendidikan dan Ilmu Sosial Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Martabe : Jurnal Pengabdian Kepada Masyarakat International Journal of Supply Chain Management Management Studies and Entrepreneurship Journal (MSEJ) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Proceeding International Seminar of Islamic Studies FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Journal of International Conference Proceedings
Henny Zurika Lubis
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Transportation Other

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Akuntansi Keuangan Menengah 2 Henny Zurika Lubis, S.E., M.Si.
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA PEER REVIEW KARYA ILMIAH : BUKU
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

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Exploration of Learning Community Models in Increasing Quality of Learning in the New Normal Era Sulaiman Effendi; Henny Zurika Lubis; Fatmawarni Fatmawarni
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4017

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This study aims to explore the learning community model in accounting learning so that it can improve the quality of learning in the classroom. In the learning community focus on learning that ensures that students learn, a culture of collaboration, and learning outcomes oriented. This study uses a descriptive method, using research literature, expert reviews and needs analysis to find out what is in the field. The initial data collection used is observation, documentation studies, condition interviews, and questionnaires. Based on the results of the study that student learning outcomes have increased from 66.11% to 84.38% with an average increase in learning outcomes of 18.27% so this shows that learning with the learning community model makes students active by holding their respective roles. Each to exchange knowledge through virtual discussions making it easier for students to understand material that has an impact on improving student learning outcomes.
Exploration of Learning Community Models in Increasing Quality of Learning in the New Normal Era Henny Zurika Lubis; Sulaiman Effendi; Fatmawarni Fatmawarni
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3575

Abstract

This study aims to explore the learning community model in accounting learning so that it can improve the quality of learning in the classroom in the learning community focus on learning that ensures that students learn, a culture of collaboration, and learning outcomes oriented. This study uses a descriptive method, using research literature, expert reviews and needs analysis to find out what is in the field. The initial data collection used is observation, documentation studies, condition interviews, and questionnaires. Based on the results of the study that student learning outcomes have increased from 66.11% to 84.38% with an average increase in learning outcomes of 18.27% so this shows that learning with the learning community model makes students active by holding their respective roles each to exchange knowledge through virtual discussions making it easier for students to understand material that has an impact on improving student learning outcomes.
PENGEMBANGAN BAHAN AJAR AKUNTANSI UNTUK MENINGKATKAN KUALITAS PEMBELAJARAN DI KELAS Henny Zurika Lubis; Nina Ismaya
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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.v3i3.6173

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This study aims to develop accounting teaching materials and to see the feasibility of teaching materials in improving the quality of classroom learning on the subject matter of the accounting cycle of service companies. This research is a development research adapted from the ADDIE model. There are 5 stages, namely: 1. Analysis (Analysis), 2. Design (Design), 3. Development (Development), 4. Implementation (Implementation), 5. Evaluation (Evaluation). Validation was carried out by material experts, media experts and assessments from class X accounting students of Ar-Rahman Medan Private Vocational School. Based on the assessment of material 1 on the feasibility of teaching materials for accounting books, the average score is 3.87 with the "Eligible" category, and the material expert orders 2 obtained an average score of 4.20  in the "Eligible" category, an indication of media experts is obtained on average. amounting to 4.00 in the "Eligible" category. Students' assumptions about accounting book teaching materials show an average of 4.45 with the category "Very Appropriate". Thus, the teaching material for the Accounting Service Company Cycle book is declared "Feasible" to be used as an accounting learning medium in improving the quality of learning.  
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

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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.
Penerapan Model Pembelajaran The Learning Cell Dengan Bantuan Media Video Dalam Pembelajaran Akuntansi Henny Zurika Lubis; Putry Ramadhani Sopi Pulungan
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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.v1i2.2228

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Penelitian ini bertujuan untuk mengetahui apakah pembelajaran akuntansi menggunakan model pembelajaran The Learning Cell dengan bantuan Media Video dapat meningkatkan hasil belajar akuntansi siswa pada pokok bahasan jurnal penyesuaian.. Metode penelitian yang digunakan penelitian tindakan kelas (action research)  dalam bentuk siklus yang terdiri dari dua siklus dengan empat tahapan yaitu : perencanaan (planning), tindakan (action), pengamatan (observing), dan refleksi (reflecting). Dengan jumlah siswa sebanyak 41 orang,  dan instrumen penelitian yang digunakan adalah tes dan observasi.  Berdasarkan hasil analisis bahwa adanya peningkatan dari tes awal hanya 10 orang siwa yang tuntas siswa yang tuntas dengan persentase ketuntasan 24.39% dengan rata-rata kelas 58.90% menjadi  25 orang siswa dengan persentase ketuntasan 60.98%  dengan rata-rata 78.78 pada siklus I yang terjadi, sehingga pada siklus II adanya peningkatan  sebanyak 35 orang siswa dengan persentase ketuntasan 90.24% dengan rata-rata kelas 85.98. artinya bahwa adanya peningkatan hasil belajar dengan menerapkan model The Learning Cell dengan Bantuan Media Video dalam pembelajaran akuntansi.
Role of Education Management to Expediate Supply Chain Management: A case of Indonesian Higher Educational Institutions Dahlena Sari Marbun; Sulaiman Effendi; Henny Zurika Lubis; Ikbar Pratama
International Journal of Supply Chain Management Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Objective of this study is to examine the role of universities in supply chain management (SCM) in Indonesia. Among the Indonesian universities, the supply chain education is included, however, academic scholars did not pay the intention to examine the effect on SCM. Therefore, this study considered to examine the relationship between higher education institutions and SCM. Various key university related factors were considered, namely; university education system, supply chain education at university level and the role of university management. Data were collected from university teachers in Indonesia. Four hundred (400) survey questionnaires were used to collect the data. Collected data were analysed through structural equation modeling (SEM) technique. In response to the objective of the study, it is revealed that universities have significant role in SCM. Supportive education system of universities shows positive effect in SCM with mediating role of supply chain education. Additionally, university management as moderating variable strengthen the relationship between supply chain education and SCM.
Pengaruh Modernisasi Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Pelaporan SPT (Studi Empiris Pada KPP PRATAMA Medan Petisah) Henny Zurika Lubis; M Arief Hidayat
Prosiding FRIMA (Festival Riset Ilmiah Manajemen dan Akuntansi) No 2 (2019): Prosiding FRIMA
Publisher : Sekolah Tinggi Ilmu Ekonomi STEMBI Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.315 KB) | DOI: 10.55916/frima.v0i2.18

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Tujuan_Penelitian ini bertujuan untuk mengetahui pengaruh sistem administrasi perpajakan modern terhadap kepatuhan wajib pajak orang pribadi dalam pelaporan SPT Tahunan di KPP Pratama Medan Petisah. Berdasarkan data bahwa kesadaran dan kepatuhan wajib pajak yang masih rendah dikarenakan mereka belum melaporkan Surat Pemberitahuan (SPT) tahunannya, dimana melaporkan SPT merupakan salah satu kewajiban para wajib pajak yang telah diatur dalam undang-undang perpajakan.Metode/Desain_Adapun metode penelitian yang menggunakan pendekatan penelitian asosiatif, dengan menggunakan kuesioner yang diberikan kepada 100 responden Dengan teknik analisis data menggunakan statistic deskriptif, uji reliabiltas dan validitas, uji asumsi klasik serta pengujian hipotesis dengan regresi linear sederhanaTemuan_Berdasarkan hasil analisis data menunjukkan bahwa nilai thitung > ttabel yaitu 7,329 > 1,984 sehingga hipotesis diterima, artinya bahwa ada pengaruh modernisasi sistem administrasi perpajakan dan kepatuhan wajib pajakJenis Penelitian_Studi Empiris
ANALYSIS OF THE RELATIONSHIP OF TOTAL QUALITY MANAGEMENT IMPLEMENTATION WITH MANAGERIAL PERFORMANCE AT BANK MUAMALAT MEDAN Henny Zurika Lubis; Bella Aprilia
Proceeding International Seminar of Islamic Studies INSIS 2 (January 2021)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

The purpose of this study was to analyze the relationship between total quality management (TQM) and managerial performance. The data in this study were obtained from primary data through data collection techniques using a questionnaire method that was distributed by researchers to respondents directly. After collecting the questionnaire, the results of the questionnaire were tested for validity, reliability and hypothesis testing. Based on the results of data analysis, the r square value of 0.721 means that 72.1% of total quality management is related to managerial performance while the remaining 27.9% are other factors that have a relationship between managerial performance and based on simple regression results of 0.812, it shows that any increase in total quality Management (TQM) of 1% will be followed by an increase in managerial performance of 0.812, assuming other variables remain. So it can be concluded that total quality management (TQM) has a positive relationship with managerial performanceKeywords: Total Quality Management (TQM), Managerial Performance
Effect of E-Filling System Implementation And Taxpayer Knowledge In Using E-Filling On Individual Taxpayer Compliance Henny Zurika Lubis
Journal of International Conference Proceedings (JICP) Vol 2, No 3 (2019): Proceedings of the 5th International Conference of Project Management (ICPM) Yog
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i3.647

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The purpose of this research is to study the application of the e-filling system of private taxpayers. To find out the understanding of taxpayers in the use of e-filling of personal taxpayers obligations, the discussion in this study is associative, The population in this study is all employees civil society in Medan City Housing and Structuring Agency that accommodates 152 people. The sample in this study were all civil servants outside the Financial and Compilation Program which examined 40 people. Data collection techniques used in this study were the study of documentation and questionnaires. Data analysis techniques used are multiple linear regression, hypothesis testing and coefficient of determination test. Based on the results of the evaluation between the application of the e-filing system to the demands of individual taxpayers obtained tcount (2.784)> ttable (1.686), with a significant level of 0.007 ttable (1.686), with a significant level of 0.001
Co-Authors Andi Aulya Ramadhany Anita Harahap, Anita Ari Irawan Bella Aprilia Dahlena Sari Marbun Desi Andriani Lubis Fatmawarni Fatmawarni Hastari Ningtyas Indah Nurlayla M Arief Hidayat Nina Ismaya Ovami, Debbi Chyntia Pipit Putri Hariani MD Pratama, Ikbar Putry Ramadhani Sopi Pulungan Saehu, Uun Ahmad Shahara Rambe Shita Tiara Sulaiman Effendi Yola Winanda