Claim Missing Document
Check
Articles

Found 21 Documents
Search

Pengaruh Kualitas Audit Dan Pertumbuhan Perusahaan Terhadap Pemberian Opini Audit Wajar Dengan Pernyataan Going Concern Pada Perusahaan Manufaktur Di Bursa Efek Indonesia: Pengaruh Kualitas Audit Dan Pertumbuhan Perusahaan Terhadap Pemberian Opini Audit Wajar Dengan Pernyataan Going Concern Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Yusrita, Yusrita
JURNAL MUTIARA AKUNTANSI Vol. 2 No. 2 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 2 Tahun 2017
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (499.695 KB)

Abstract

One way to provide high quality information is to audit the financial statements done by an internal audit of the company or by a public accountant. But for companies that have gone public have an obligation to conduct an audit of financial statements by an external auditor (public accountant). Expected later to do his confidence the audit - the users of the company will also increase. The greater the reputation of the firm that audited, the higher the confidence of users of financial statements. The purpose of this study was to determine whether the Audit Quality and the Net Profit Margin affect the going concern opinion on Manufacturing Company in Indonesia Stock Exchange in the year 2012 – 201 4 either partially or simultaneously. The population in this research is manufacturing companies listed in Indonesia Stock Exchange as many as 136 companies. The sampling method in this research using purposive sampling method by 95 companies. Data collection methods used in this study will use logistic regression method. The results of this study indicate that audit quality is not significantly influence the going concern opinion on companies listed in the Indonesia Stock Exchange, while the net profit margin significantly influence the going concern opinion on manufacturing companies listed in Indonesia Stock Exchange. Quality Audit Capabilities and the Net Profit Margin in explaining the going concern opinion amounted to 73.6% while the remaining 26.4% explained by other variables not included in this research model. Keywords: Quality Audit, Net Profit Margin, going concern opinion
The Effect of Compensation, Leadership, and Work Environment on Job Satisfaction of Employees of The Mangga Village Office, in Medan Tuntungan Sub-District Sani, Ucok Syahputra; Nurholisr, Iman; Tammimi, Mhd Khairul; Ardini, Elsi; Tarigan, Nur M. Ridha; Yusrita, Yusrita
Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Vol 5, No 1 (2024): Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) - JUNI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jimbi.v5i1.3692

Abstract

This research aims to identify and analyze the influence of compensation, leadership and work environment on employee job satisfaction in Mangga Village, Medan Tuntungan District. Data was collected through a survey using a questionnaire distributed to employees in various work units in the area. The results of data analysis using the multiple regression method show that compensation, leadership and work environment have a significant influence on employee job satisfaction. Compensation that is fair and appropriate for employee contributions is identified as a factor that has a positive impact on job satisfaction. Apart from that, effective leadership and a conducive work environment also play an important role in increasing employee job satisfaction levels. This research contributes to understanding the factors that influence employee job satisfaction at the local level, especially in Mangga Village, Medan Tuntungan. The practical implications of this research can help organizational management and local governments improve working conditions and compensation policies to increase employee job satisfaction in the region. Further research is also recommended to expand the scope of variables or areas that can provide a more comprehensive understanding of the dynamics of employee job satisfaction at the local level.
Pengaruh Motivasi Kerja dan Sistem Kompensasi terhadap Kedisiplinan Kerja Karyawan PT Rajawali Nusindo Cabang Medan Alfatia, Tasya; Yusrita, Yusrita; Tahir, M.
JRMB (Jurnal Riset Manajemen & Bisnis) Vol 7, No 2 (2022): November
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jrmb.v7i2.9368

Abstract

This research is limited to work motivation and work compensation system, especially about the work targets applied and so is the compensation given by PT. Rajawali Nusindo Medan Branch has not been able to improve work discipline. The formulation of the problem in this study is . Does work motivation and compensation affect the work discipline of employees at PT. Rajawali Nusindo Medan Branch. The purpose of this study is to determine the influence of employee work discipline at PT. Rajawali Nusindo Medan Branch. The population in this study amounted to 57 employees. To determine the sample size that can be representative of the population, this research approach is a quantitative approach. The test method uses SPSS. Based on the results of testing and analysis, it shows that there is a positive and significant influence of work motivation variables on employee performance discipline variables. There is a positive and significant influence of compensation system variables on employee performance discipline variables.
Optimizing Tourism Potential to Improve Regional Economy in Langkat Regency Riana, Zenni; Pane, Sri Gustina; Yusrita, Yusrita; Mirza, Teuku
Regress: Journal of Economics & Management Vol. 3 No. 3 (2024)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study explores efforts to optimize tourism potential to improve the regional economy in Langkat Regency, North Sumatra. With abundant natural and cultural potential, such as Gunung Leuser National Park and Bukit Lawang, Langkat has a great opportunity to develop as a leading tourist destination. This study uses a qualitative method with a case study approach, involving in-depth interviews, observations, and documentation analysis. The results of the study show that, despite having great potential, Langkat Regency still faces various challenges, including limited infrastructure, lack of tourism promotion, and low local community participation. Inadequate infrastructure is the main obstacle in tourism development, while limited promotion results in low awareness of tourists' tourism potential. The active participation of local communities needs to be increased through empowerment and education, so that the economic benefits of tourism can be felt equally. The conclusion of this study emphasizes the importance of careful planning, infrastructure improvement, and effective promotion strategies to optimize the tourism potential of Langkat, which in turn can encourage sustainable regional economic growth.
The Relationship between Organizational Commitment, Self-Efficacy, and Work Motivation with Employee Loyalty at Kana Tamita and Mawar Gas Stations, Langsa City Pratiwi, Rosi; Padang, Horas; Butar - Butar, Ernita Christin; Hutapea, Lambok; Lubis, Rosidah; Yusrita, Yusrita
Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Vol 5, No 2 (2024): Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) - DESEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jimbi.v5i2.5261

Abstract

This study aims to analyze the relationship between organizational commitment, self-efficacy, work motivation, and employee loyalty at Kana Tamita and Mawar petrol stations, in Langsa City. The research uses a quantitative approach with a survey technique through questionnaires. A total of 46 employees became respondents in this study. Data analysis was carried out using multiple linear regression to determine the influence of each variable on employee loyalty. The results of the study show that organizational commitment, self-efficacy, and work motivation have a positive and significant effect on employee loyalty. Organizational commitment has the most dominant influence compared to other variables, followed by work motivation and self-efficacy. Simultaneously, these three variables explain 56.2% of the variation in employee loyalty. These findings indicate that increased organizational commitment, self-efficacy, and work motivation can increase employee loyalty. Therefore, companies are advised to strengthen their commitment and motivation development programs and increase employee self-efficacy to maintain their loyalty in the long term.
Analysis of the Impact of Remuneration, Supervision, and Work Discipline on Employee Performance Improvement at the North Labuhanbatu Regency Education Office Mangunsong, Junita Apriani; Zulyaden, Ahmad; Fatia, Debi; Nasution, Elinasari; Yusrita, Yusrita
East Asian Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i12.12022

Abstract

This study aims to analyze the influence of remuneration, supervision, and work discipline on employee performance at the North Labuhanbatu Regency Education Office. The research method used a quantitative approach with a survey technique through a questionnaire to 132 employees. The results of multiple linear regression analysis show that these three variables have a positive and significant effect on employee performance, with work discipline having the most dominant influence. The coefficient of determination (R²) of 65.2% indicates that remuneration, supervision, and work discipline together explain employee performance. In conclusion, improving employee performance can be achieved through fair remuneration policies, effective supervision, and strong enforcement of work discipline.
Analysis of the Influence of Competence, Work Attitude, and Incentives on Employee Performance at the North Labuhanbatu Regency Education Office Sari, Maulyna; Siregar, Nasan Martua; Nasution, Ainul Khotimah; Lubis, Ismayani; Siahaan, Hendra; Yusrita, Yusrita
Journal of Finance and Business Digital Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v3i4.12018

Abstract

This study aims to analyze the influence of competence, work attitude, and incentives on employee performance at the North Labuhanbatu Regency Education Office. The research method used a quantitative approach with a questionnaire distributed to 100 respondents. The results of regression analysis show that competence, work attitude, and incentives have a positive and significant influence on employee performance, both partially and simultaneously. Competence has the greatest influence, followed by incentives and work attitudes. The value of the determination coefficient (R²) of 67.8% indicates that these variables explain most of the variations in employee performance. This research suggests the importance of increasing competence, incentives, and positive work attitudes to support optimal employee performance.
Factors Affecting Employee Performance a Study on the Langsa City Pamong Praja and Wilayatul Hisbah Police Unit Azura, Aya Shofia; Repina Simamora, Fitryani Melfa; Afrah, Pheby; Lusida, Novi Mutia; Ritonga, Ali Ibrahim; Yusrita, Yusrita
Economics, Business and Management Science Journal Vol 5, No 1 (2025): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v5i1.689

Abstract

This study aims to identify and analyze factors that affect employee performance in the Pamong Praja Police Unit (Satpol PP) and Wilayatul Hisbah (WH) Langsa City. Using a quantitative approach with a descriptive design, data was collected through a questionnaire distributed to 100 employees. The results showed that employee competence, work motivation, work discipline, leadership, organizational culture, and community support significantly affected employee performance, with an R² of 0.78. The average score for each factor was 4.2 (competence), 4.0 (motivation), 4.1 (discipline), 4.3 (leadership), 3.9 (organizational culture), and 4.1 (community support). This study found that investment in competency training, motivation development, and positive organizational culture improvement is essential to improve employee performance. In addition, community support also plays an important role in facilitating employee duties. This finding is expected to be a reference for management in formulating effective strategies to improve employee performance, so that public services in Langsa City can be improved as a whole.
Pengaruh Disiplin Kerja dan Perilaku Kerja Terhadap Kinerja Karyawan pada PTPN 1 Regional 1 Tanjung Morawa Huzaini, Rofiqoh; Wahyuni, Neni Sri; Yusrita, Yusrita; Julkarnain, Julkarnain
Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Vol 6, No 1 (2025): Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) - Juni
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jimbi.v6i1.6085

Abstract

This study aims to determine partially and simultaneously the effect of work discipline and work behavior on employee performance at PTPN 1 Regional 1 Tanjung Morawa. This research method is quantitative. Data was collected through direct interviews and the distribution of questionnaires. The population consists of 222 employees, and the sampling technique is the Slovin formula with a standard error of 10%, so that the sample obtained is 69 people. This data analysis is a multiple linear regression analysis tested through SPSS. Based on the test results and analysis obtained, namely simultaneously, there is a positive and significant influence of work discipline and work behavior on employee performance at PTPN 1 Regional 1 Tanjung Morawa. Then, work discipline and work behavior each have a positive and significant effect on employee performance at PTPN 1 Regional 1 Tanjung Morawa.
Penerapan Strategi Ekonomi Sirkular pada UMKM Katering di Kecamatan Medan Johor: Solusi untuk Pengurangan Limbah Makanan dan Peningkatan Keberlanjutan Bisnis Yusrita, Yusrita; Pangestu, Angga; Farizal, Ryan
JSI: Jurnal Saudagar Indonesia Vol 4, No 1 (2025): Vol 4, No 1 (2025): Edisi Mei 2025
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jsi.v4i1.2441

Abstract

Catering SMEs play a crucial role in supporting the national economy, particularly in the culinary sector. However, this sector faces environmental challenges, especially in waste management and resource efficiency. The concept of a circular economy offers an effective solution to address these challenges by extending product life cycles and reducing waste. This study aims to analyze the implementation of circular economy practices in catering SMEs in Medan Johor District. The method used is a case study with data collection through interviews, observations, and document analysis. The results show that most SMEs have adopted environmentally friendly measures such as the use of sustainable raw materials and organic waste composting. However, challenges such as limited capital and knowledge remain significant obstacles. Government policy support and collaboration with private entities can accelerate the implementation of a circular economy in this sector