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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Maneggio: Jurnal Ilmiah Magister Manajemen Ensiklopedia Education Review Jurnal Akuntansi Bisnis dan Publik International Conference of ASEAN Prespective and Policy (ICAP) SIASAT Journal Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Accounting and Business Journal Bisnis Net : Jurnal Ekonomi dan Bisnis Britain International of Humanities and Social Sciences (BIoHS) Journal International Journal of Economic, Technology and Social Sciences (Injects)
Anggi Pratama Nasution
Universitas Pembangunan Panca Budi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENGARUH PARTISIPASI, KEJELASAN SASARAN, GROUP COHESIVENESS DAN INFORMASI ASIMETRI ANGGARAN TERHADAP BUDGETARY SLACK DI SELURUH KECAMATAN KOTA MEDAN Anggi Pratama Nst; Misna Kiyah
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i2.2677

Abstract

This study aims to analyze the effect of budgetary participation, clarity of budget targets, group cohesiveness, and asymmetric information on budgetary slack, and examine the effect of ethical considerations in moderating the relationship between budget participation, clarity of budget goals, group cohesiveness, and asymmetric information on budgetary slack. The total population sampled was 63 populations (location of all sub-district offices in the city of Medan). Based on the results of the study, all independent variables, namely budget participation, clarity of budget targets, group cohesiveness and asymmetric information simultaneously have a significant effect on budgetary slack. The results of the partial test, for the budget participation and asymmetry information did not significantly influence the budgetary slack, in contrast to the clarity of the budget target and cohesiveness group which partially had a significant effect on budgetary slack.
Analisis Kompetensi Sdm Dan Pemanfaatan Teknologi Informasi Terhadap Produktivitas Kerja Pelaku Usaha Di Desa Pematang Serai Kabupaten Langkat Ikhah Malikhah; Anggi Pratama Nst; Gita Pratiwi Kaban
Maneggio: Jurnal Ilmiah Magister Manajemen Vol 6, No 1 (2023): maret
Publisher : Magister Manajemen Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/maneggio.v6i1.14586

Abstract

Pesatnya perkembangan teknologi informasi membuat hampir semua pelaku usaha membuka mata dengan memperhatikan perkembangan teknologi informasi agar mampu bersaing secara kompetitif, efektif dan efisien. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi sumber daya manusia dan pemanfaatan teknologi informasi terhadap produktivitas kerja pelaku usaha di Desa Pematang Serai Kecamatan Tanjung Pura Kabupaten Langkat. Model dan teknik analisis data dalam penelitian ini menggunakan pendekatan regresi linier berganda dengan menggunakan instrumen penelitian kuesioner. Sampel untuk penelitian ini adalah 57 responden yang meliputi: usaha mikro, kecil dan menengah di Desa Pematang Serai dengan menggunakan kuesioner untuk mengumpulkan data. Hasil pengujian hipotesis menunjukkan bahwa kompetensi dan pemanfaatan teknologi informasi berpengaruh positif dan signifikan secara parsial dan simultan terhadap produktivitas kerja. Hasil pengujian koefisien determinasi menjelaskan bahwa penentuan variabel independen kompetensi dan pemanfaatan teknologi informasi terhadap variabel dependen produktivitas kerja sebesar 22%, sedangkan nilai sisanya sebesar 78% yang dapat dijelaskan oleh variabel independen lainnya. variabel
Analisis Identifikasi Keberhasilan Implementasi Sistem Keuangan Desa (Siskeudes) Untuk Mewujudkan Akuntabilitas Pada Desa Pematang Serai Kabupaten Langkat Anggi Pratama Nst; Ikhah Malikhah; Denta Oktari
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 1 (2023): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/14790

Abstract

The Research Approach built with the Qualitative Descriptive method. This study uses primary data sources, namely the Village Head, Village Secretary, Village Treasurer and additions from several community leaders in the Village environment. Then the data obtained and analyzed using descriptive research in obtaining the Strengths, Weaknesses, Opportunities and Threats of each Indicator so as to produce a Strategy for Successful Implementation of the Village Financial System (SISKEUDES). The results of the study identified that the SISKEUDES success strategy in Pematang Serai Village included among others 1) Improving the Quality of Village Vision, Mission and Goals that prioritize national/regional development issues in accordance with the availability of available resources 2) Improving the Quality of the Village Work Program in the RJPMD and RKP which have been analyzed by looking at the potential for income growth and the potential for village spending efficiency 3) Improving the quality of human resources in producing SISKEUDES information through continuous assistance from BPKP 4) Increasing the Development of Quality Human Resources through Cooperation Programs with educational institutions.
The Effect of Intellectual Intelligence and Learning Behavior on Accounting Understanding in Accounting Students of Medan State University M. Doli Indra Nasution; Anggi Pratama Nasution; Puja Rizqy Ramadhan
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 3 No. 1 (2022): May 2022
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (687.027 KB) | DOI: 10.53695/injects.v3i1.741

Abstract

This research is based on determine or empirical testing of intellectual intelligence and learning behavior towards the understanding of accounting. The method of this research is the survey method with a questionnaire by taking a sample of 83 students at the Medan State University. The method used in this study was purposive sampling. This research used data analysis method with SPSS software. The results of the study used multiple linear regression analysis showed that emotional intelligence and learning behavior had a significant effect on the understanding of accounting.
Analysis of Leverage, Cash Ratio, Net Profit Margin Towards Dividend Payout Ratio in Manufacturing Companies in the Metal Sub Sector and That Listed on the Indonesia Stock Exchange for the 2016-2020 Period Feronika Perangin-angin; Anggi Pratama Nasution; Puja Rizqy Ramadhan
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 3 No. 1 (2022): May 2022
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (636.768 KB) | DOI: 10.53695/injects.v3i1.771

Abstract

This study aims to find empirical evidence of Leverage, Cash Ratio and Net Profit Margin to Dividend Payout Ratio in metal and similar sub-sector manufacturing companies listed on the IDX. The period used in this study is 5 (five) years, starting from 2016-2020. The population used in this study amounted to 16 companies. The sampling technique used was purposive sampling method, and 11 companies were used as samples. The data analysis technique used is multiple linear regression analysis. The results of the study found that: partially (1) Leverage has a positive and significant effect on the Dividend Payout Ratio (2) the cash ratio has a positive and significant effect on the Dividend Payout Ratio (3) Net profit margin has no effect on the Dividend Payout Ratio.
Analisis Kinerja Bank Pada Pt. Bank Danamon Indonesia Tbk Dengan Metode Camel Nurul Alvia; Anggi Pratama Nasution
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 1 (2024): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/19505

Abstract

This research discusses the important role of banks in reviving a country's economy, focusing on analysis of bank performance. Banks not only act as fundraisers and credit distributors, but also have a vital role in maintaining the stability of the country's economic system.  This study uses the CAMEL method to evaluate bank health, with PT Bank Danamon Indonesia Tbk as the object of study. Data was obtained from Bank Danamon's financial statements from 2016 to 2021, and the analysis was carried out using CAMEL formulas. The results showed that Bank Danamon Indonesia obtained different credit predicates in the management aspect, but overall it was categorized as a healthy bank.
ANALYSIS OF INFLUENCE OF REGIONAL ORIGINAL INCOME, CENTRAL GOVERNMENT TRANSFERS AND REGIONAL SHOPPING EFFICIENCY ON REGIONAL FINANCIAL INDEPENDENCE Nasution, ANggi Pratama
Accounting and Business Journal Vol 1 No 1 (2019): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v1i1.943

Abstract

This study aims to analyze the influence of local revenue variables, central government transfers, and efficiency of local expenditure, to the regional financial independence. This study collects empirical evidence. The population in this study were all districts / cities in North Sumatra Province period 2011- 2013, and the sample in this study amounted to 28 districts / cities in the Province of North Sumatra. In this thesis, the research writer uses causal associative research design. The sampling method in this research is by purposive sampling method. The type of data used by the author is secondary data and data processing is done by using the statistical program tool. Classical assumption tests used by writers include normality tests, multicollinearity tests, and heterocedasticity tests. While the research model is used by the authors is to use statistical analysis of multiple linear regression equations, as for hypothesis testing is done by simultaneous significance tests, partial significance tests, and coefficient determinant. Based on the results of research, it is known that the variables of original revenues, central government transfers, and efficiency of regional expenditure, simultaneously significantly influence to the regional financial independence. Partially, local revenue variables, central government transfers have a significant effect on local financial independence. However, the efficiency of local expenditure has no positive effect on local financial independence. and coefficient determinant. Based on the results of research, it is known that the variables of original revenues, central government transfers, and efficiency of regional expenditure, simultaneously significantly influence to the regional financial independence. Partially, local revenue variables, central government transfers have a significant effect on local financial independence. However, the efficiency of local expenditure has no positive effect on local financial independence. and coefficient determinant. Based on the results of research, it is known that the variables of original revenues, central government transfers, and efficiency of regional expenditure, simultaneously significantly influence to the regional financial independence. Partially, local revenue variables, central government transfers have a significant effect on local financial independence. However, the efficiency of local expenditure has no positive effect on local financial independence.
Co-Authors Denta Oktari Dito Aditia Darma Nasution Elbertina Manulang Feronika Perangin-angin Gita Pratiwi Kaban Ikhah Malikhah Ikhah Malikhah Iman Harris Wijaya T. Kiyah, Misna M. Doli Indra Nasution M. Doli Indra Nst M. Sultan Arif Iskandar Sitepu Malikhah, Ikhah Mika Debora Br Barus Misna Kiyah Muhammad Fahmi Tanjung Nurul Alvia Oktarini Khamilah Rahma BR Purba Ramadhan, Puja Rizqy Randi Andika Rivai Arvan RZ Riza Septika Sari Sebayang, Saimara Willy Kumala Sari