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All Journal Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat YUME : Journal of Management Almana : Jurnal Manajemen dan Bisnis Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) International Journal of Educational Research and Social Sciences (IJERSC) GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Jurnal Bisnis Mahasiswa IKA BINA EN PABOLO : PENGABDIAN KEPADA MASYARAKAT Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) Journal of Artificial Intelligence and Digital Business Journal of Economics and Management Scienties IIJSE
Rafika, Mulya
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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Pengaruh Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Kualitas Laporan Keuangan Dengan Profitabilitas Sebagai Variabel Moderating Perusahaan Manufaktur di BEI Tahun 2014- 2018”, Rafika, Mulya
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 5, No 2 (2018): ECOBISMA
Publisher : Published by the Faculty of Economics and Business, University of Labuhanbatu, North Sumat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.099 KB) | DOI: 10.36987/ecobi.v5i2.53

Abstract

Tujuan penelitian ini adalah (1)Menemukan bukti empiris pengaruh corporate governance, ukuran perusahaan, leverage dan profitabilitas secara parsial dan simultan berpengaruh terhadap kualitas laporan keuangan. (2) Menemukan bukti empiris pengaruh profitabilitas memoderasi hubungan corporate governance,ukuranperusahaandanleverage terhadap kualitas laporan keuangan.Populasi yang akan digunakan dalam penelitian ini adalah semua perusahaan manufaktur yang terdaftar di BEI pada tahun 2014-2018 yang berjumlah 132 perusahaan. Sampel dipilih dengan menggunakan metode purposive sampling berjumlah 65 perusahaan. Data diolah menggunakan metode uji statistik regresi linier berganda untuk hipotesis pertamadan uji moderating menggunakan uji residual untuk hipotesis kedua dengan menggunakan software SPSS. Hasil penelitian ini membuktikan pada hipotesis pertama bahwa variabel Kepemilikan Institusional (KI), Ukuran Perusahaan (SIZE), Leverage (DER) dan Profitabilitas (ROA) secara simultan berpengaruh signifikan terhadapKualitas Laporan Keuangan (kualitas laporan keuangan) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untukperiode2014-2018. Kepemilikan Institusional (KI), Ukuran Perusahaan (SIZE) dan Leverage (DER)berpengaruh signifikan terhadap Kualitas Laporan Keuangan, sedangkan Profitabilitas (ROA) berpengaruh tidak signifikan pada perusahaa nmanufaktur terdaftar di Bursa Efek Indonesia untuk periode2014-2018. Variabelprofitabilitasbelum dapat dikatakan sebagaiVariabel moderating memperkuatataumemperlemah dan memoderasi hubungan KI, SIZE,dan DER terhadap Kualitas Laporan Keuangan padaperusahaan manufaktur yang terdaftar di BEI untuk periode2014-2018.
The Mediating Role of E-Trust in the Relationship of E-Rating, E-Review, and Cash on Delivery System on Customer Purchasing Decisions: Evidence from Tiktok Shop Platform in Rantauprapat Utami, Nur Izzati Presty; Siregar, Zulkifli Musannip Efendi; Rafika, Mulya
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3240

Abstract

This study aims to determine the effect of e-rating, e-review, and the cash-on-delivery (COD) system on e-trust and also on online purchasing decisions on the TikTok shop platform in Rantauprapat. The population in this study are consumers who own the TikTok application and use the TikTok shop platform in Rantauprapat, whose number is not known with certainty. The number of samples used in this study was 100 people with certain predetermined criteria. Sampling using non-probability sampling technique with the purposive sampling method. The data used in this research is primary data. The data analysis tool used is SEM analysis with Smart PLS software tools. The results obtained from this study indicate that e-rating has no significant effect on purchasing decisions, e-rating has no significant effect on e-trust, e-review has no significant effect on purchasing decisions, e-review has a positive and significant effect on e-trust, cod payment system has no significant effect on purchasing decisions, the COD payment system has a positive and significant effect on e-trust, and e-trust has a positive and significant effect on purchasing decisions.
The Influence of Price, Product Quality, and Service Quality on Customer Satisfaction at Home Smart Rantauprapat Safitri, Lia; Siregar, Zulkifli Musannip Efendi; Rafika, Mulya
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3241

Abstract

Consumer satisfaction is an important element that must be created by all types of businesses. Researchers also agree that consumer satisfaction is a prerequisite for gaining loyalty from consumers, consumer loyalty that can make consumers come to buy products sold by sellers. The purpose of this study was to examine the effect of independent variables consisting of price, product quality, and service quality on consumer satisfaction who have shopped at Home Smart Rantauprapat. This study uses a quantitative approach, collecting data using a purposive sampling method, which means that researchers apply specific criteria in determining which respondents can be sampled in this study. The number of samples used in this study was 100 people with the specified criteria being consumers who had shopped at Home Smart Rantauprapat and were 18 years and over, which aims to get valid answers. The results of this study indicate that price has a positive and significant effect on customer satisfaction at Home Smart Rantauprapat, product quality is proven to have a positive effect on customer satisfaction at Home Smart Rantauprapat and the last variable, namely service quality, is also found to have a positive and significant effect on customer satisfaction that has been shopping at Home Smart Rantauprapat.
The Effect of Advertising, Image, Brand Trust, and Price on Interest to Buy Nescafe Ready-to-Drink Coffee in Perlabian Village Wibowo, Mhd Hadi; Musannip Efendi Siregar, Zulkifli; Rafika, Mulya
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 2 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i2.3521

Abstract

Purchase intention is a response or an effective process when liking a product. Purchase intention is influenced by advertising, brand image, trust, and product prices. This study aims to determine the effect of advertising, brand image, trust, and price on buying intention of ready-to-drink Nescafe coffee in Perlabian Village. The method used in this study is a quantitative method by collecting data using a questionnaire instrument. The population in this study is the Perlabian Village community. Determination of the sample using a non-probability sampling method with a purposive sampling technique in order to obtain a sample of 100 respondents. Data was obtained from the results of a questionnaire using the Google form. Data were analyzed using instrument testing techniques (validity and reliability tests), linear regression tests, classical assumption tests (normality and heteroscedasticity), and hypothesis testing (coefficient of determination) using SPSS. The results showed that the simultaneous variables of advertising, brand image, brand trust, and product prices have a significant effect on purchase intention. Meanwhile, partially, only advertising, brand trust, and product prices have a significant effect on the intention to buy Nescafe ready-to-drink coffee in Perlabian Village, while the brand image variable has no effect. Companies need to improve the brand image owned by ready-to-drink Nescafe products, especially for the people of Perlabian Village so that people make ready-to-drink Nescafe products their first choice.
ANALISIS PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN DAN TEKNOLOGI KEUANGAN TERHADAP PENINGKATAN KINERJA UMKM LABUHANBATU Tanjung, Soibatul Aslamiyah; Rambe, Bhakti Helvi; Rafika, Mulya
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 11 No. 3 (2025): 2025 Maret
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v11i3.403

Abstract

This study aims to evaluate the influence of financial literacy, access to finance, and financial technology on the performance of MSMEs in Labuhanbatu. MSMEs have an important role to play in local economic development, but they still face various obstacles, particularly in financial management, access to financial services, and the application of financial technology. This study uses a quantitative method with a descriptive approach and multiple regression analysis. Data was obtained through a questionnaire distributed online to 97 MSME actors in Labuhanbatu who were selected using purposive sampling techniques. The findings of the study show that financial literacy, financial access, and financial technology, both individually and collectively, have a positive and significant impact on improving the performance of MSMEs in Labuhanbatu. Therefore, additional steps are needed to improve the financial literacy of business actors, expand access to formal financial services, and encourage the application of financial technology to support MSMEs to grow sustainably.
The Influence Of Learning Model Application of Discovery To The Results of The Study of Biology Harahap, Arman; Rafika, Mulya; Harahap, Paramadi
International Journal of Educational Research & Social Sciences Vol. 1 No. 1 (2020): December 2020
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v1i1.8

Abstract

This research was conducted in the upper secondary school Panai Middle years learning 2018/2019. This study aims to determine the influence of learning model application of Discovery to student learning outcomes on the material the human excretory system in class XI Science. This type of research is quasi-experimental. Population, all students of class XI Science high school Panai Tenga amounted to 32 people. The sampling technique is total sampling, where the entire population in the study sample. The instruments used are test, observation sheet and questionnaire. Data were analyzed using descriptive statistics, test prerequisites and the test of hypothesis with the help of SPSS software version 22.From the results of the hypothesis test, t-test paired samples (Paired Sample t-test), obtained the value of tcount of 5, 422 and ttable with α = 0.05, df = 15, the obtained values ttable amounted to 2,131. The value of tcount > ttable or 5,422 > 2,131 can be concluded that H0 is rejected and Ha accepted. This means that there is significant influence of learning model application of Discovery to student learning outcomes in class XI Science high school Panai Middle years learning 2018/2019.
Pengaruh Penerapan Akuntansi Biaya dan SAK ETAP terhadap Keterandalan Laporan Keuangan pada Pabrik Minyak Kelapa Sawit PT. Anugerah Tanjung Medan (PT. ATM) dengan Komitmen Manejerial sebagai Variabel Moderasi Dhany, Ahmad; Rafika, Mulya; Al Ihsan, Muhammad Ali
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7699

Abstract

This study aims to analyze the effect of cost accounting implementation and Financial Accounting Standards for Entities without Public Accountability (SAK ETAP) on the reliability of financial statements, with managerial commitment as a moderating variable at the Palm Oil Mill of PT. Anugerah Tanjung Medan. This research employs a quantitative approach using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. Data were collected through questionnaires distributed to 100 employees of the company. The results indicate that cost accounting implementation has a positive and significant effect on the reliability of financial statements and serves as the most dominant factor in improving financial reporting quality. The implementation of SAK ETAP also shows a positive and significant influence, although with a lower effect size. However, managerial commitment does not moderate the relationship between cost accounting and financial statement reliability. In contrast, managerial commitment significantly moderates the relationship between SAK ETAP and financial statement reliability, but with a negative direction, indicating a weakening effect. The R-Square value of 0.649 suggests that the model explains 64.9% of the variance in financial statement reliability. This study implies that optimizing cost accounting practices and consistently implementing accounting standards are crucial to improving financial reporting quality, while the role of managerial commitment requires further evaluation in accounting policy implementation.
Co-Authors Ade Parlaungan Nasution, Ade Parlaungan Adli, Mughaimin Al Ihsan, Muhammad Ali Amalia, Kiki Dhea Amanda Dwi Putri Amin, Mhd Amin, Mhd. Annisa, Fadlia Budiman, Syahrul Dhany, Ahmad Dwi Andayani, Dwi Elvina Eviliani, Tiwi Hanif, Khairil Hansyah, Praida Harahap, Arman Harahap, Junaidi Mustapa Harahap, Paramadi Harahap, Salsabila Rahadatul Aisyi Hasibuan, Muhammad Irwansyah Limbong, Christine Herawati Lubis, Junita Melia, Yona Muhammad Raja Siregar Musannip Efendi Siregar, Zulkifli Nasution, Ahmad Yunus Perwati, Widti Pitriyani Prayogo, Yudi Purnomo, Wahyu Angger Putri, Susana Pratiwi Rambe, Bhakti Helvi Ritonga, Anggie Yolanda Ritonga, Faridah Safitri, Lia Saputra, Ganda Sari, Kurnia Tika Siregar, Zulkifli Musannip E Syahputra, Dian Syaiful Zuhri Harahap Tanjung, Soibatul Aslamiyah Utami, Nur Izzati Presty Wibowo, Mhd Hadi Yolanda, Feby Yunita, Ade Zulkarnain Nasution Zulkifli Musannip Efendi Siregar