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PENGARUH STRUKTUR AUDIT, PROFESIONALISME, DAN PENERAPAN TEKNOLOGI INFORMASI TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI MEDAN Novita, Herlina; Sinambela, Marlina F; Pangaribuan, Maria U; Siahaan, Lilia S
Aksara Public Vol 3 No 2 (2019): Mei (2019)
Publisher : EDUTECH CONSULTANT

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

Abstract

The purpose of this research is to know how the influence of audit structure, professionalism and application of information technology to the performances of auditors. This research was conducted in the office of public accountant (KAP) registered at Indonesian Institute of Accountants (IAPI) area of Medan and use 65 auditors as samples. Analysis techniques use multiple linear regression and hypothesis testing with t-test and F-test. Data using is primary data and obtained by distributing questionnaire. The conclusions of research show that: 1) audit structure has an influence on auditor performance; 2) professionalism has no influence on auditor performance; 3) information technology Application has no effect on auditor performance; 4) audit structure, profesionalism and application of information technology have an effect on the performance of auditors.
PENGARUH LIKUIDITAS, PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2017 Simamora, Febry Tresia; Novita, Herlina; Cantona, Yozzi Alfaredo

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.858 KB) | DOI: 10.31955/mea.v4i3.470

Abstract

ABSTRAK Penelitian bertujuan dalam menganalisa dan menilai pengaruh likuiditas, profitabilitas, solvabilitas, serta ukuran perusahaan terhadap nilai perusahaan di perseroan aneka industri tertera pada Bursa Efek Indonesia tahun 2015-2017. Adapun populasi penelitian yakni semua perseroan aneka industri pada Bursa Efek Indonesia total 35. Penentuan sampel memakai teknik purposive sampling, sampel akhir dipakai yaitu 15 perseroan dengan jumlah data sebanyak 45. Teknik analisis regresi linear berganda dipakai pada observasi ini dan menguji hipotesis memakai program SPSS. Hasil studi menggambarkan likuiditas, profitabilitas, solvabilitas, serta firm size mempunyai pengaruh secara bersamaan serta signifikan pada nilai perusahaan di perseroan aneka industri yang tertera pada BEI periode 2015-2017. Secara parsial likuiditas berpengaruh negatif serta tidak signifikan pada nilai perusahaan, profitabilitas mempunyai pengaruh positif signifikan pada nilai perusahaan, solvabilitas tidak ada pengaruh serta tidak signifikan terhadap nilai perusahaan, dan ukuran perusahaan memiliki pengaruh positif signifikan terhadap nilai perusahanan pada perusahaan aneka industri pada BEI tahun 2015-2017.Kata Kunci : Likuiditas, Profitabilitas, Solvabilitas, Ukuran Perusahaan, dan Nilai PerusahaanABSTRACT The research aims to analyze and rate the effect of liquidity, profitability, solvability and firm size on value of companies in various industrial companies listed on the Indonesia Stock Exchange in 2015-2017. The research populations are all industrial companies on the Indonesia Stock Exchange, total 35. Determination of the sample using purposive sampling technique, the final sample used was 15 companies with total of 45 data. Multiple linear regression analysis techniques were used in this observation and tested the hypothesis using the SPSS program. The results of the study that liquidity, profitability, solvability and firm size have a concurrent and significant effect on the value of the company in various industrial companies listed on the Indonesia Stock Exchange in 2015-2017. Partially, liquidity has a negative and not significant effect on firm value, profitability has a significant positive effect on firm value, solvability has no effect and is not significant on firm value, and firm size has a significant positive effect on company value in various industrial companies on the Indonesia Stock Exchange in 2015 -2017.Keywords : Liquidity, Profitability, Solvability, Firm Size, and Company Value
PENGARUH MOTIVASI, REWARD, DAN PUNISHMENT TERHADAP KINERJA KARYAWAN PADA CV. NUSANTARA ENTERPRISE Novita, Herlina; Irsan, Debby Aulia; Bolon, Medelin Sarah Natasia Tp; Marbun, Yunita

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.739 KB) | DOI: 10.31955/mea.v5i2.1161

Abstract

Penelitian ini memiliki tujuan agar diketahui lebih lanjut perihal: Motivasi, Reward serta Punishment pada performa pekerja CV. Nusantara Enterprise Medan dengan serentak ataupun parsial. Pelaksanaan penelitian ini disertai bantuan SPSS 25 memakai uji regresi linier berganda. Bisa terlihat secara jelas jumlah data yang digunakan yaitu sebanyak populasi 50 orang karyawan CV. Nusantara Enterprise Medan. Hasilnya variabel motivasi berdampak positif serta signifikan pada performa pekerja. Variabel yang dimiliki reward juga berdampak positif serta signifikan pada performa kerja. Punishment juga berdampak positif serta signifikan pada performa pekerja. Hasil koefisien determinasi menunjukan bahwa 62.6% variasi tabel kinerja karyawan (Y), sementara yang 37.4% adalah dari variabel bebas lain.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, BEBAN OPERASIONAL PENDAPATAN OPERASIONAL, CURRENT RATIO, DAN DEBT EQUITY RATIO TERHADAP RETURN ON ASSET PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019 Novita, Herlina; Paulina, Paulina; Shelly, Shelly; Angela, Angela; Wijaya, Jenni Henas

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.74 KB) | DOI: 10.31955/mea.v5i3.1351

Abstract

Penelitian ini memiliki tujuan agar diketahui serta melakukan penganalisisan pengaruh-Corporate-Social-Responsibility, Beban Operasional Pendapatan Operasioanl (BOPO), Current..Ratio, serta DER pada ROAdi..Perusahaan-Consumer-Goods-mendaftar di-BEI tahun.,2017.,-.,2019. Pendekatan penelitian yang dipakai pendekatan kuantitatif. Metode pengambilan sampel purposive sampling, sampelnya yakni 26 Perusahaan-Consumer-Goods-mendaftar di-BEI tahun.,2017.,-.,2019. Hasilnya CSR, BOPO, CR, serta DER memiliki pengaruh signifikan simultan pada ROA. CSR berpengaruh tidak signifikan secara parsial pada ROA di Perusahaan-Consumer-Goods-mendaftar di-BEI tahun.,2017.,-.,2019. BOPO, current ratio, DER, memiliki pengaruh signifikan secara parsial pada ROA di Perusahaan-Consumer-Goods-mendaftar di-BEI tahun.,2017.,-.,2019.
Analysis of Organizational Culture, Motivation, Work Environment on Employee Performance at the Medan City DPRD Secretariat Lubis, Harun; Nainggolan, Yolanda Jesika Margaretha Br.; Siregar, Erpian Richad Halomoan; Randolph, Yehezkiel Miquel; Novita, Herlina
International Journal Of Economics Social And Technology Vol. 3 No. 2 (2024): June, 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v3i2.526

Abstract

The Medan City DPRD Secretariat is one of the agencies tasked with carrying out secretarial and financial administration as well as providing services to the leadership and members of the Medan City DPRD. The aim of this research is to analyze organizational culture, motivation and work environment on employee performance at the Medan City DPRD Secretariat office. This research uses a quantitative approach. The population in this research is all employees of the State Civil Apparatus at the Medan City DPRD Secretariat, numbering 50 people. The technique used in sampling is the saturation side technique, where the entire population is used as the research sample. Data sources were obtained from primary data through field research, namely interviews and distributing questionnaires to all employees at the Medan City DPRD Secretariat. Secondary data comes from journals and articles that are relevant to the problems that occur. Simultaneously, organizational culture (X1), work motivation (X2), work environment (X3) have a significant effect on employee performance (Y) at the Medan City DPRD Secretariat. Determination shows a result of 0.728, meaning that organizational culture, motivation, work environment contribute to employee performance at the Medan City DPRD Secretariat by 72.8%
Pendampingan Pembuatan Akun Instagram Bisnis Dalam Menumbuhkan Minat Kewirausahaan Bagi Siswa/I SMA Swasta Karya Utama Medan Harahap, Rahmat Alamsyah; Butar-Butar, Mangasi; Guci, Dede Ansyari; Novita, Herlina; Jamaluddin, Jamaluddin; Hutagaol, Jarungjung
Medani : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Agustus 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jpm.v3i2.527

Abstract

Instagram adalah platform jejaring sosial berbasis gambar yang menyediakan layanan berbagi foto dan video online. Tujuan dari latihan pembuatan akun Instagram ini adalah untuk memperkenalkan media sosial kepada siswa SMA sehingga mereka dapat memahami pentingnya membuat akun bisnis Instagram di lanskap teknologi saat ini. Pemanfaatan pendamping dalam pembuatan akun instagram bisnis sebagai sarana menumbuhkan rasa jiwa kewirausahaan dikalangan siswa SMA. Pendampingan adalah metode yang digunakan untuk memberikan bimbingan dan dukungan kepada siswa dalam mengembangkan keterampilan bisnis dan komunikasi menggunakan platform media sosial. Dengan pendekatan ini diharapkan para pelajar atau mahasiswa mampu mengembangkan jiwa kewirausahaan dan cita-cita kewirausahaannya di masa depan. Instagram is an image-based social networking platform that provides online photo and video sharing services. The goal of this Instagram account creation exercise is to introduce social media to high school students so they can understand the importance of creating an Instagram business account in today's technology landscape. Utilization of companions in creating business Instagram accounts as a means of fostering a sense of entrepreneurial spirit among high school students. Mentoring is a method used to provide guidance and support to students in developing business and communication skills using social media platforms. With this approach, it is hoped that students will be able to develop their entrepreneurial spirit and entrepreneurial aspirations in the future
The Effect of Using the ChatGPT Application on Students' Analytical Abilities Siahaan, Rina Devi; Novita, Herlina; Simanungkalit, Rick Hunter; Marpaung, Rince; Napitupulu, Rio Parsaoran; Saragih, Sepriandison
Gema Wiralodra Vol. 16 No. 1 (2025): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v16i1.824

Abstract

The rapid development of artificial intelligence (AI) has significantly influenced various aspects of human life, including the field of education. One of the most widely used AI tools today is ChatGPT, a language model developed by OpenAI. This application can respond to questions, generate essays, explain complex concepts, and assist students in completing academic tasks in a clear and interactive manner.This study aims to examine the effect of using the ChatGPT application on the analytical skills of students at HKBP Nommensen University, Pematangsiantar. ChatGPT is a natural language-based artificial intelligence model that is now starting to be used as a learning companion in various fields of science, including higher education. This study used a quantitative approach with a quasi-experimental method through a pretest-posttest control group design. The sample consisted of 60 students, divided into two groups: experimental and control. The research instrument was a descriptive test of analytical skills that had been validated by experts. The results of data analysis using ANCOVA showed a significant effect of the use of ChatGPT on students' analytical skills (p < 0.05). These findings indicate that ChatGPT can contribute positively to the development of students' analytical thinking skills if used appropriately and directed in learning.
PENGARUH HARGA SAHAM, UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2018-2020 Novita, Herlina; Samosir, Ruth Chintya; Rutmia; Sarumaha, Kristina; Saragih, Eliza
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 1 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2022
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i1.150

Abstract

Nilai perusahaan yang tinggi“merupakan faktor penentu bagi investor untuk berinvestasi atas modalnya. Tujuan penelitian ini untuk menganalisis pengaruh harga saham, ukuran perusahaan, profitabilitas dan leverage terhadap nilai perusahaan manufaktur terdaftar di BEI tahun 2018-2020. Pengujian regresi linear berganda dilakukan pada 75 perusahaan manufaktur dengan periode observasi tahun 2018-2020. Hasil penelitian menunjukkan hanya leverage yang memengaruhi nilai perusahaan, sedangkan harga saham, ukuran perusahaan dan profitabilitas tidak signifikan mempengaruhi nilai perusahaan. Hasil penelitian ini mengimplikasikan bahwa investor perlu mempertimbangkan kinerja keuangan keuangan dan kinerja pasar dalam membuat keputusan investasi, terutama berkaitan dengan kontribusinya terhadap nilai perusahaan.