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All Journal JPM: JURNAL PENGABDIAN MASYARAKAT JRAM (Jurnal Riset Akuntansi Multiparadigma) Jurnal Ekonomi dan Bisnis Digital (MINISTAL)

Farida Khairani Lubis

Fakultas Ekonomi, Universitas Islam Sumatera Utara

Author-ID : 4266228

Aerospace Engineering Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

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ANALISIS KINERJA KEUANGAN MENGGUNAKAN LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS PADA PERUSAHAAN SUBSEKTOR KIMIA YANG TERDAFTAR DI BEI Desi Anggraini Sitompul; Farida Khairani Lubis; Lusi Elviani Rangkuti; Heny Triastuti Kurnia Ningsih
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this study is to observe the financial condition of chemical sub-sector companies listed on the Indonesia Stock Exchange, which is viewed from the calculation of financial ratios, such as liquidity, solvency and profitability ratios. The subjects of this research are several chemical manufacturing companies, one of which is PT. Various Gas Industries, PT. Budi Starch Sweetener, PT. Madusari Murni, PT. Indo Acitama. PT. Chandra Asri Petrochemical, PT. Barito Pacific, and PT. Intan Wijaya International. While the object of this research is financial reporting which is the subject of the research, from 2017 to 2019. The data collection technique used is documentation, in the form of annual financial reporting. Analysis of the data used is descriptive analysis. The results of this study explain that the performance of the chemical sub-sector company using financial ratios, which is seen from the current ratio, quick ratio, cash ratio, debt to asset ratio, debt to equity ratio and return on equity is in poor condition. Meanwhile, the net profit margin and gross profit margin were in good condition.

PENGARUH BOOK TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Delvina Risnanda; Farida Khairani Lubis; Abdul Rasyid
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

This research is conducted to find out the effect of temporary difference on profit growth in manufacturing companies, to find out the effect of permanent difference on profit growth in manufacturing companies, to find out the effect of book tax differences on profit growth in manufacturing companies, and to find out the effect of temporary difference, permanent difference and book tax differences on profit growth in manufacturing companies. The method used in this study is the documentation method. Documentation is the collection of data carried out with the category and classification of materials that are written and related to research problems. Data related to this study include, financial statements in the form of balance sheets and income statements from 2017-2019. And also the study of libraries used by reading books that. This study concludes that temporary difference has a positive and significant effect on profit growth in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Permanent Difference negatively and significantly affects profit growth in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Book Tax Differences has a positive and significant effect on profit growth in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Temporary difference, permanent difference and book tax differences simultaneously positively and significantly affect profit growth in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019.

ANALISIS POTENSI PAJAK AIR TANAH DAN KONTRIBUSINYA TERHADAP PENERIMAAN PAJAK DAERAH KOTA MEDAN ( STUDI PADA BADAN PENGELOLAAN PAJAK DAN RETRIBUSI DAERAH) Farida Khairani Lubis; Diana Oktavia Lusiana
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 2 (2019): Desember
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to analyze the potential of groundwater tax and its contribution to the regional tax revenue of the city of Medan, with the 2015-2018 observation period. This study uses secondary data. Data analysis techniques used are descritive analysis through 3 stages of calculation obtained from calculate and analyze the Potential, Effectiveness, Contribution and growth rate of groundwater tax. The results of this study are that extracting the potential of groundwater tax in the city of Medan produces a pretty good percentage from 2915-2018 extracting potential groundwater taxes by an average of 90%. The effectiveness of groundwater taxes from 2015-2018 always produces effective results, namely always getting 90% upward. The contribution given by the groundwater tax to local tax revenues has not been significant and has not been well realized it is proven that from year to year it always goes up and in 2018 the contribution of groundwater tax decreases. The biggest contribution of groundwater tax is 1,08% in 2015. The growth rate of municipal groundwater tax in the field produces fluctuating results and the dominant up and down can be seen from the result of the calculated data.

PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN PIUTANG PADA PT BAROKAH ADI SEJAHTERA MEDAN Hari Cahyo; Henny Tri Astuti Kurnia Ningsih; Farida Khairani Lubis
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

PT. Barokah Adi Sejahtera Medan is a company engaged in cargo and shipping services. In carrying out its business, the sales accounting information system and internal control must be implemented properly so that receivables can be minimized effectively. The operational activities and transactions that occur daily look diverse. In an effort to increase sales of the company, the need to control receivables that have an important role to sell in order for the sales to occur in accordance with procedures and able to generate maximum profitability for the company. The research concluded that accounting information systems have a positive and significant effect on receivables control as the results of the study based on the t test that t-count is greater than the t-table of 2.94 2.02. Internal Control has a positive and significant effect on receivable control as the results of the study based on the t-test that the t-count is greater than the t-table of 2.92 2.02. Simultaneously or jointly Accounting Information System (X1) and Internal Control (X2) affect receivable control (Y) as the calculation of simultaneous tests i.e. F-count is greater than f-table or 8,285 4.08. The magnitude of the influence of variable X1, X2 on[ variable Y based on determinant test is 55.60%

PENGARUH PENAGIHAN PAJAK AKTIF TERHADAP PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA MEDAN BELAWAN Farida Khairani Lubis
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 1 (2019): Juli
Publisher : Universitas Islam Islam Sumatera Utara

This research has a purpose that affects the active tax collection against the delinquency of tax arrears in the field of primary tax service Medan Belawan, partially and simultaneously. Tax arrears are dependent variable and the active tax collection is an independent variable consisting of a letter of reprimand and a forced letter. This research uses a Likert scale in data collection. With a total population of 235 the taxpayers at the Tax Service office Medan Belawan. And the number of samples selected as much as 148 people. Technical analysis of data used in the form of validity test, reliability test, classical assumption test, double linear regression test, hypothesis test and coefficient of determination test.This the result of this study was seen in a partial reprimand letter and the forced letter had an influence on the tax arrears on the primary Tax Service office of Medan Belawan. Simultaneously that the letter of reprimand and forced letter together has a significant influence on the tax arrears in the primary tax servant office of Medan Belawan.

PENGARUH MARKET VALUE ADDED (MVA) DAN RASIO PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Desi Permata Sari; Zufrizal Harahap; Farida Khairani Lubis; Shofwan Andri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to determine the effect of market value added,and profitability ratios, on firm value partially and simultaneously in building construction sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The population in this study were 56 companies and the samples in this study were 19 manufacturing companies listed on the Indonesia Stock Exchange with an observation period of 3 years to 57. This study uses secondary data. The data collected is data from manufacturing sector companies listed on the Indonesia Stock Exchange.Data analysis using multiple linear regression. The results showed that market value added had a positive dan significant effect on price to book value, return on equity had a positive and significant effect on price to book value and jointly the market value added and return on equity variables had a positive and significant effect on price to book value.”

Implementation of Village Budget and Expenditure Budget (APBDes) in 2019 Suka Ramai Village, Padang Tualang District, Langkat Regency, Indonesia Jalilah Ilmiha; Lusi Elviani Rangkuti; Farida Khairani Lubis; Shofwan Andri
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2678

The purpose of this study was to determine the implementation of the Village Revenue and Expenditure Budget (APBDes) in Suka Ramai Village, Padang Tualang District, Langkat Regency, Indonesia. This research is motivated by the fact that several areas are still found related to irregularities in village financial management. Data collection techniques used in this study were interviews, observation. The data analysis method in this study used a descriptive analysis method with a qualitative approach. The resource persons in this study were the village head, village secretary, and village treasurer in Suka Ramai Village. The results of this study indicate that the APBDes program in Suka Ramai Village has implemented the concept of participatory development of rural communities as evidenced by the application of participatory principles. And the implementation of the APBDes program in Suka Ramai Village has implemented transparent, accountable, participatory principles in accordance with the Minister of Home Affairs Regulation (Permendagri) No. 113 of 2014.

Peningkatan Kualitas Penyusunan Laporan Keuangan UMKM Melalui Aplikasi Pencatatan Dan Pelaporan Keuangan SIAPIK (Pada UMKM Anyaman Menday Gallery & Souvenir) Sri Rahayu; Henny Triastuti Kurnianingsih; Farida Khairani Lubis; Eva Harlia; Suginam
JPM: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2022): Oktober 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v3i2.696

Small & Medium-Sized Enterprises (SMEs) face obstacles in preparing financial reporting according to standards, they do not know how much pure profit they will get, they do not understand basic knowledge of financial records, they do not understand financial application knowledge, and they have difficulty obtaining financing from financial institutions. The purpose of this community service is to increase understanding of basic knowledge of financial recording and improve the ability to operate financial applications through education and training in financial accounting based on the SIAPIK Financial Recording and Reporting application. The community service involved the SMEs of Wicker Menday Gallery & Souvenirs as well as Assistance in Dusun III Pantai Cermin. This community service is to explain and inform SIAPIK to UMKM Woven so that it can produce financial reports that are easier for both internal and banking needs. The method used in the training is a face-to-face & mentoring method, namely by analyzing and problem solving. Financial bookkeeping material is presented with lectures, training, questions and answers, demonstrations, and solving cases. The material is made in a simple and attractive way so that financial accounting material is easy for SMEs to understand. The results in training and mentoring are that, first, using SIAPIK is easy and can be used on several devices; secondly, the SIAPIK application can generate financial reports and financial analysis that can be used for internal or external purposes. However, SIAPIK needs to be assisted on an ongoing basis because the financial literacy and digital literacy of SMEs are not evenly distributed as a whole.

Analisis Kelayakan Penyaluran Kredit Konsumtif Dan Kredit Produktif Pada Bank Konvensional Yang Terdaftar Di Bursa Efek Indonesia Terhadap Roa Perbankan Sebelum Dan Sesudah Pandemi Covid-19 Mhd SyaifulAmri Sinaga; Heny Triastuti Kurnianingsih; Zenni Riana; Farida Khairani Lubis
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to analyze the feasibility of disbursing consumptive credit and productive credit of conventional banks to ROA (Return On Assets) before and after the covid-19 pandemic. The population used in this study is Conventional Commercial Banks listed on the Indonesia Stock Exchange for the period 2017 to 2020. The analytical methods used in this study are Descriptive Statistical Analysis and Independent Sample T-Test. From the results of research conducted due to the COVID-19 pandemic, bank lending experienced problems with the increase in NPL (Non-Performing Loans) and had an effect on banking ROA (Return On Assets). Based on NPL (Non-Performing Loan) data, NPL has more dominantly increased than decreased after the pandemic and vice versa, the ROA (Return On Asset) of banking was dominantly decreased after the pandemic compared to before the pandemic. And also from the results of the Independent Sample T-Test conducted by NPL, it was concluded that there was no significant difference in average or mean before and after the pandemic, while ROA had a significant difference in average or mean before and after the covid-19 pandemic

PENGARUH PENYAJIAN LAPORAN KEUANGAN, AKSESIBILITAS INFORMASI DESA DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI DESA UJUNG RAMBE KECAMATAN BANGUN PURBA KABUPATEN DELI SERDANG Masdar Masdar; Mas ut Mas ut; Farida Khairani Lubis
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to determine the effect of the presentation of financial statements on financial management accountability, the effect of village information accessibility on financial management accountability, the effect of community participation on financial management accountability and the effect of presenting economic reviews, village statistics accessibility and network participation simultaneously (simultaneously) on management accountability. Ujung Rambe Village, Bangun Purba District, Deli Serdang Regency. This type of research is quantitative. Data collection techniques used in this study are (1) field research (field research) obtained by means of interviews, observations (observations) and questionnaires (list of questions); and (2) literature researchThe results of statistical tests have proven that partially there is a significant and significant effect of the independent variable, namely Financial Statement Presentation on the dependent variable, namely Village Fund Management Accountability. While the variables of Village Information Accessibility on Village Fund Management Accountability and Community Participation on Village Fund Management Accountability partially have an influence and are not significant. The results of the study simultaneously showed that there was a significant effect between Financial Statement Presentation, Village Information Accessibility and Community Participation on Village Fund Management Accountability and vice versa. This is indicated by the value of F count which is greater than F table.

Co-Authors Abdul Rasyid Delvina Risnanda Desi Anggraini Sitompul Desi Permata Sari Diana Oktavia Lusiana Eva Harlia Hari Cahyo Henny Tri Astuti Kurnia Ningsih Jalilah Ilmiha Kurnianingsih, Henny Triastuti Lusi Elviani Rangkuti Mas ut Mas ut Masdar Masdar Mhd SyaifulAmri Sinaga Muhammad Affandy Tampubolon Ningsih, Heny Triastuti Kurnia Shofwan Andri Sri Rahayu Suginam Zenni Riana Zufrizal Zufrizal Zufrizal

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