Articles
<![CDATA[Pengaruh PAD dan DAU Terhadap Pengalokasian Belanja Modal ]]>
<![CDATA[Hartiah, Permata Selly Pasa]]>;
<![CDATA[Silalahi, Alistraja Dison]]>
<![CDATA[ ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi ]]>
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DOI: 10.47065/arbitrase.v3i1.463
<![CDATA[This study aims to determine the effect of regional original income and general allocation funds on the allocation of capital expenditure in regencies/cities in North Sumatra Province. This type of research uses a quantitative associative approach and also uses secondary data. The population in this study were 33 districts/cities in North Sumatra. The data was obtained from the financial reports on the realization of the government budget and district/city regional spending in North Sumatera’s BPS Figures for 2018-2021. The method of determining the sample used is purpose sampling method. The results of the study show that regional original income has a significant effect on the allocation of capital expenditures, while general allocation funds have no significant effect on the allocation of expenditures. The results of the study when carried out jointly show that regional own-source revenues and general allocation funds have a significant effect on the allocation of capital expenditures.]]>
<![CDATA[PENGARUH INDEPENDENSI DEWAN KOMISARIS, KONEKSI POLITIK, UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN INDEX BEI SUB KLASIFIKASI GROWTH/VALUE ]]>
<![CDATA[Amnar, Harve]]>;
<![CDATA[Pasaribu, Aria Masdiana]]>;
<![CDATA[Muhajir, Ahmad]]>;
<![CDATA[Silalahi, Alistraja Dison]]>
<![CDATA[ BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan Vol. 4 No. 1 (2024): Februari 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Al-Azhar Medan ]]>
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<![CDATA[This research investigates factors that influence corporate behavior in tax compliance by using a quantitative approach to analyze companies from various industries listed on the IDX Growth/Value sub-classification. The multiple linear regression analysis determines the strength and significance of relationship between the variables studied. The research population was taken from the IDXG30 and IDXV30 indices which contained 88 enterprieses from 2019 until 2021 with the amount of sample size of 45. The results of this research showed that the independence of the board of commissioners and political connections had a practical and a noteworthy impact on tax evasion. Meanwhile, size of firm, profitability and leverage demonstrate a strong and negative correlation with tax evasion. Overall, the factors studied show a significant influence on tax avoidance]]>
<![CDATA[OPTIMIZATION OF PRODUCTION COSTS WITH SIMPLEX METHOD ]]>
<![CDATA[Firmansyah, Firmansyah]]>;
<![CDATA[Panjaitan, Dedy Juliandri]]>;
<![CDATA[Salayan, Madyunus]]>;
<![CDATA[Silalahi, Alistraja Dison]]>
<![CDATA[ Journal of Community Research and Service Vol 4, No 2: July 2020 ]]>
Publisher : <![CDATA[Universitas Negeri Medan ]]>
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DOI: 10.24114/jcrs.v4i2.15277
<![CDATA[One of the problems in the company is my resource limitation, the time of production and the tools used in the production process. Companies in making decisions in production planning in the presence of these limitations, should seek to maximize the profit generated. However, in the production process a production planning reference is required to maximize the results obtained and minimize the production costs used. To solve the problem, needed a problem solving tool that is linear program using simplex method. Simplex method is one of the methods of linear program in solving the problem of more than two variables that can be applied into everyday life and can be used in production process planning. With one of the ultimate goal is the achievement of the optimum value with the constraints of limited resources. The results of the simplex method have decreased costs incurred less than the usual costs incurred every month and the results obtained using the simplex method can be used as a reference in making decisions to get optimal results on production costs in the company.]]>
<![CDATA[The Investor Attention Of Financial And Non-Financial Information In North Sumatra In Determining Investment Decision ]]>
<![CDATA[Silalahi, Alistraja Dison]]>;
<![CDATA[Silalahi, Cita Ayni Putri]]>;
<![CDATA[Suginam, Suginam]]>
<![CDATA[ Jurnal Manajemen Industri dan Logistik inpress publication ]]>
Publisher : <![CDATA[Politeknik APP Jakarta ]]>
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<![CDATA[This study aimed to understand the phenomena experienced by individual investors in North Sumatra in determining investment decisions. This study was qualitative research with a comprehensive description of the experiences, awareness, perceptions, beliefs, memories and feelings experienced by individual investors. Data collection techniques used questionnaires and interviews. The data were analyzed with the assistance of Nvivo 12 Plus software. The results of the study found that the ease of understanding the content and benefits of information became the main concern of the investors. The knowledge possessed by investors in digesting information showed that the available information had provided benefits that showed the compatibility of the quality of information with the quality of individual investors in North Sumatra]]>
<![CDATA[FAKTOR RASIO KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BEI ]]>
<![CDATA[Wirawan, Nicholas Edric]]>;
<![CDATA[Nababan, Tiorika]]>;
<![CDATA[Putri, Arie Pratania]]>;
<![CDATA[Ong, Valensia]]>;
<![CDATA[Hilda, Sella]]>;
<![CDATA[Silalahi, Alistraja Dison]]>
<![CDATA[ Akuntansi Prima Vol. 6 No. 1 (2024): Akuntansi Prima ]]>
Publisher : <![CDATA[Fakultas Ekonomi Prodi Akuntansi ]]>
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DOI: 10.34012/japri.v6i1.5009
<![CDATA[ABSTRACT This study aims to find important financial ratio factors such as profitability, solvency, liquidity, and other financial ratios that have a significant effect on the return (Return of Shares) of a company in the food and beverage sector for the 2017-2021 period listed on the Indonesia Stock Exchange. The research method uses quantitative descriptive with a quantitative approach to examine population data or samples in the form of numbers with statistics as a measuring tool and testing research hypotheses. The research data comes from the annual report listed on the Indonesia Stock Exchange. The population collected is 15 food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. With the selection with Purposive Sampling Technique, 8 companies were obtained with a total of 40 samples. The results of this study show that the sample tested does not have a significant effect on the rate of return (Stock Return) of a company. Keywords: Financial Ratios, Stock Return, Profitability, Solvability, Liquidity]]>
<![CDATA[Kemandirian Ekonomi Masjid Melalui Pendanaan Dan Pengembangan Jamaah ]]>
<![CDATA[Dalimunthe, Mohd. Idris]]>;
<![CDATA[Silalahi, Alistraja Dison]]>;
<![CDATA[Harmain, Hendra]]>;
<![CDATA[Nurlaila, Nurlaila]]>;
<![CDATA[Ramzijah, Ramzijah]]>;
<![CDATA[Tanjung, Denny Akbar]]>
<![CDATA[ Journal Of Human And Education (JAHE) Vol. 3 No. 4 (2023): Journal Of Human And Education (JAHE) ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/jh.v3i4.484
<![CDATA[Pentingnya kemandirian ekonomi, kemandirian pembiayaan yang terkait dengan fungsi lain dari masjid; fungsi sosial kemasyarakatan, pendidikan dan ekonomi., maka kami tim dosen melaksanakan pengabdian masyarakat di Forum Silaturahmi (Fosil) Badan Kemakmuran Masjid (BKM) Kecamatan Medan Tembung, beralamat di jalan Bayangkara No. 411 Kelurahan Indra Kasih Medan tembung, tepatnya berada di Masjid Al Imam Indra kasih Medan. Pelaksnaannya dengan sosialisasi menggunakan metode ceramah dan Focus Grup Diskusi (FGD) Pada metode ini ketua tim pengabdian masyarakat menyampaikan dan mepersentasikan materi terkait judul pengabdian masyarakat yang disampaikan sedangkan anggota membagikan materi dan absensi peserta kemudian dilakukan metode diskusi dan tanya jawab. Pelaksanaan pengabdian memberikan kebermanfaatan bagi masjid dan masyarakat terutama pembekalan keilmuan dalam hal pembiayaan, sumber daya modal. Memperkenalkan crowdfunding yang merupakan strategi alternative yang dapat digunakan dalam penggalangan dana yang lebih praktis dan efisien]]>
<![CDATA[Kemandirian Ekonomi Masjid Melalui Pendanaan Dan Pengembangan Jamaah ]]>
<![CDATA[Dalimunthe, Mohd. Idris]]>;
<![CDATA[Silalahi, Alistraja Dison]]>;
<![CDATA[Harmain, Hendra]]>;
<![CDATA[Nurlaila, Nurlaila]]>;
<![CDATA[Ramzijah, Ramzijah]]>;
<![CDATA[Tanjung, Denny Akbar]]>
<![CDATA[ Journal Of Human And Education (JAHE) Vol. 4 No. 1 (2024): Journal Of Human And Education (JAHE) ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/jh.v4i1.574
<![CDATA[Pentingnya kemandirian ekonomi, kemandirian pembiayaan yang terkait dengan fungsi lain dari masjid; fungsi sosial kemasyarakatan, pendidikan dan ekonomi., maka kami tim dosen melaksanakan pengabdian masyarakat di Forum Silaturahmi (Fosil) Badan Kemakmuran Masjid (BKM) Kecamatan Medan Tembung, beralamat di jalan Bayangkara No. 411 Kelurahan Indra Kasih Medan tembung, tepatnya berada di Masjid Al Imam Indra kasih Medan. Pelaksnaannya dengan sosialisasi menggunakan metode ceramah dan Focus Grup Diskusi (FGD) Pada metode ini ketua tim pengabdian masyarakat menyampaikan dan mepersentasikan materi terkait judul pengabdian masyarakat yang disampaikan sedangkan anggota membagikan materi dan absensi peserta kemudian dilakukan metode diskusi dan tanya jawab. Pelaksanaan pengabdian memberikan kebermanfaatan bagi masjid dan masyarakat terutama pembekalan keilmuan dalam hal pembiayaan, sumber daya modal. Memperkenalkan crowdfunding yang merupakan strategi alternative yang dapat digunakan dalam penggalangan dana yang lebih praktis dan efisien]]>
<![CDATA[Analisis Peran Auditor Internal dalam Mencegah Kecurangan pada PT. Brahma Wahana Cipta ]]>
<![CDATA[Fithri, Fauza]]>;
<![CDATA[Silalahi, Alistraja Dison]]>;
<![CDATA[Putri, Arie Pratania]]>
<![CDATA[ Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024) ]]>
Publisher : <![CDATA[LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia ]]>
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<![CDATA[Dalam lingkungan bisnis yang terus berkembang dan penuh dengan risiko, auditor internal adalah aset berharga yang membantu melindungi perusahaan dari ancaman dan memastikan keberlangsungan operasional yang lancar. Penelitian ini bertujuan untuk mengetahui peran auditor internal dalam mencegah kecurangan di PT. Brahma Wahana Cipta. Jenis penelitian ini menggunakan metode deskriptif kualitatif dan dalam mengumpulkan data jenis penelitian ini menggunakan pendekatan studi kasus. Adapun teknik analisis data yang digunakan yaitu reduksi data, penyajian data dan penarikan kesimpulan. Uji keabsahan data yang digunakan dalam penelitian ini yaitu uji kredibilitas. Hasil penelitian ini menunjukkan bahwa; (a) Pentingnya Peran Auditor Internal: Penelitian ini menegaskan bahwa peran auditor internal sangat penting dalam mendeteksi dan mencegah potensi kecurangan di Perusahaan; (b) Efektivitas Sistem Kontrol Internal: Menunjukkan bahwa keberadaan sistem kontrol internal yang kuat mendukung efektivitas auditor internal dalam tugasnya; (c) Kerjasama Antar Departemen: Memperlihatkan pentingnya kerjasama antara auditor internal dengan departemen lain dalam mengelola risiko kecurangan; (d) Rekomendasi Perbaikan: Memberikan rekomendasi konkret untuk perbaikan sistem dan prosedur yang dapat meningkatkan efisiensi dan efektivitas audit internal.]]>
<![CDATA[OPTIMIZATION OF PRODUCTION COSTS WITH SIMPLEX METHOD ]]>
<![CDATA[Firmansyah, Firmansyah]]>;
<![CDATA[Panjaitan, Dedy Juliandri]]>;
<![CDATA[Salayan, Madyunus]]>;
<![CDATA[Silalahi, Alistraja Dison]]>
<![CDATA[ Journal of Community Research and Service Vol. 4 No. 2: July 2020 ]]>
Publisher : <![CDATA[Universitas Negeri Medan ]]>
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DOI: 10.24114/jcrs.v4i2.15277
<![CDATA[One of the problems in the company is my resource limitation, the time of production and the tools used in the production process. Companies in making decisions in production planning in the presence of these limitations, should seek to maximize the profit generated. However, in the production process a production planning reference is required to maximize the results obtained and minimize the production costs used. To solve the problem, needed a problem solving tool that is linear program using simplex method. Simplex method is one of the methods of linear program in solving the problem of more than two variables that can be applied into everyday life and can be used in production process planning. With one of the ultimate goal is the achievement of the optimum value with the constraints of limited resources. The results of the simplex method have decreased costs incurred less than the usual costs incurred every month and the results obtained using the simplex method can be used as a reference in making decisions to get optimal results on production costs in the company.]]>
<![CDATA[Determinan Adopsi Sistem Informasi Akuntansi pada UMKM Kota Medan ]]>
<![CDATA[Wati, Nia]]>;
<![CDATA[Silalahi, Alistraja Dison]]>;
<![CDATA[Pratania Putri, Arie]]>
<![CDATA[ Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v19i2.3797
<![CDATA[This study aims to provide empirical evidence regarding the factors that influence the use of an accounting information system (AIS) in MSMEs in Medan City. This study uses primary data obtained from a questionnaire survey. The type of research used is quantitative, namely analyzing the relationship between one variable and another. The population in this study are several MSME actors who are directly involved in using the accounting information system. The sample used was 66 SMEs. The data analysis used is multiple linear regression. Using the Windows SPSS program version 20 to process all data obtained. The results of this study indicate that the variables of personal technical ability, education and training programs and user involvement have a significant influence on the use of accounting information systems because they are to add insight, knowledge, provide facilities in the form of a reliable system and make it easier for MSME actors to use accounting information systems]]>
