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All Journal EKUITAS (Jurnal Ekonomi dan Keuangan) FINANCIAL : JURNAL AKUNTANSI Majalah Ilmiah Warta Dharmawangsa JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Bisnis Net : Jurnal Ekonomi dan Bisnis
Hidayat, Syahrijal
Unknown Affiliation
Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Pengaruh Pengalaman Kerja dan Kepuasan Kerja Terhadap Kinerja Karyawan Dengan Beban Kerja Sebagai Variabel Intervening Hidayat, Syahrijal; Irwadi, Irwadi; Wahyuni, Neni Sri
Journal of Business and Economics Research (JBE) Vol 5 No 1 (2024): February 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v5i1.4940

Abstract

This research aims to analyze the influence of work experience, job satisfaction and workload on employee performance. This research uses descriptive quantitative methods. The data analysis method used in this research is Multiple Linear Regression analysis, hypothesis testing and Path analysis with the help of SPSS version 25. The results of the research show that: 1) work experience, job satisfaction and employee performance are in the high category and workload is in the sufficient category tall. 2) Work experience has a significant negative effect on workload. 3) Job satisfaction has a significant negative effect on workload. 4) Work experience has a significant positive effect on employee performance. 5) Job satisfaction has a significant positive effect on employee performance. 6) Workload has a significant negative effect on employee performance. 7) Work experience has a positive effect on employee performance through workload. 8) Job satisfaction has a positive effect on employee performance through workload. This shows that the role of workload as a partial mediator is able to bridge the influence of work experience and job satisfaction, both directly and indirectly, on employee performance.
MENGUKUR DAMPAK LINGKUNGAN MELALUI AKUNTANSI HIJAU: ANALISIS LITERASI DAN TREN PENELITIAN DENGAN VOSVIEWER Olivia, Hastuti; Hidayat, Syahrijal
Bisnis-Net Vol 7, No 2: DESEMBER 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i2.5561

Abstract

Penelitian ini bertujuan untuk melihat tren penelitian tentang akuntansi hijau,  berkelanjutan dan pencemaran lingkungan yang terjadi pada pengusaha tahu di Kota Binjai Sumatera Utara. Penelitian ini menggunakan metode kualitatif dengan studi literatur dari Scopus.com. Pada penelitian ini dengan mengambil isu tema green accounting diketahui ada 5.643 paper yang membahas isu ini. Setelah mendapatkan paper sebanyak 5.643 paper maka penulis mengolah data menggunakan aplikasi vosviewer. Setelah data diolah memakai vosviewer diketahui masih ada celah yang tentang akuntansi hijau yang jarang diteliti pada sektor kecil atau UMKM.  
DETERMINANT OF THE AUDITOR SWITCHING ON MANUFACTURING COMPANY IN INDONESIA STOCK EXCHANGE Ikhsan, Arfan; Setiana, Esa; Hidayat, Syahrijal; Welly, Yerisma
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 8 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i1.431

Abstract

Research aims to test the effet of Audit Opinion (AO), Financial Distress (FD), and Corporate Growth (CG) on Auditors Switching (AS) at Manufacturing Companies. Research population is manufacturing company registered on the BEI in 2016-2020. From 192 listed companies, 43 companies were chosen as samples based on established criteria by using purposive sampling method. The data used in this research is secondary data get from the company in annual report. Method of data analysis used is logistic regression. The results showed that: 1) audit opinion variables affect the AS. 2) FD has no effect on the auditor switching. 3). GC has no effect on the AS. The conclusion research is AO able to determine company to do AS. While FD and CG have no influence to the company to do auditor switching. Keywords: Auditor Switching, Audit Opinion, Financial Distress, Corporate Growth.
PENGARUH EKSPOR, IMPOR DAN PRODUK DOMESTIK BRUTO (PDB) TERHADAP CADANGAN DEVISA INDONESIA Japina, Henky; Hidayat, Syahrijal; Sinaga, Saria; Simanjuntak, Helmina; Purba, Asra Idriyansyah
Jurnal Warta Dharmawangsa Vol 19, No 3 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v19i3.7103

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ekspor, impor, dan produk domestik bruto (PDB) terhadap cadangan devisa Indonesia. Dengan menggunakan data time series dari tahun 2016 hingga kuartal kedua 2024, penelitian ini menerapkan analisis regresi linear berganda untuk mengidentifikasi hubungan antara variabel-variabel tersebut. Hasil penelitian menunjukkan bahwa ekspor memiliki pengaruh positif dan signifikan terhadap cadangan devisa, sedangkan impor memiliki pengaruh negatif signifikan. Selain itu, PDB juga menunjukkan pengaruh positif dan signifikan terhadap cadangan devisa. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap cadangan devisa. Penelitian ini menekankan pentingnya pengelolaan kebijakan perdagangan internasional dan pertumbuhan ekonomi yang berkelanjutan untuk mempertahankan dan meningkatkan cadangan devisa nasional.
TINJAUAN AKUNTABILITAS DAN TRANSPARANSI LAPORAN KEUANGAN LAZISMU KOTA KISARAN BERDASARKAN PERSPEKTIF PSAK 109 Hidayat, Syahrijal
Bisnis-Net Vol 8, No 2: DESEMBER 2025
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v8i2.7619

Abstract

Lembaga Amil Zakat, Infaq dan Shadaqah Muhammadiyah (Lazismu) as a zakat management organization has significant responsibility in achieving accountability and transparency in financial reporting to stakeholders. This study aims to analyze the level of accountability and transparency of Lazismu Kisaran City's financial reports based on PSAK 109 provisions regarding Zakat and Infaq/Shadaqah Accounting. This research employs a descriptive qualitative method with a case study approach. Primary data was obtained through in-depth interviews with administrators and financial managers of Lazismu, while secondary data included financial reports for the period 2021-2023, standard operating procedures, and related regulations. Data analysis techniques used the Miles and Huberman model with source triangulation to validate findings. The results indicate that Lazismu Kisaran City has implemented most PSAK 109 provisions in financial report preparation, although some aspects have not fully complied with the standards, such as disclosure of zakat distribution policies and presentation of fund change reports. The organization's accountability level is in the good category with a score of 78%, characterized by periodic reporting mechanisms, internal audits, and adequate internal control systems. Meanwhile, financial reporting transparency achieved a score of 72%, where financial information has been regularly published through websites and social media, but still requires improvement in terms of accessibility and completeness of information for the general public. This research contributes theoretically to the development of public sector accounting literature, particularly religious-based nonprofit organizations, and provides practical recommendations for Lazismu to improve financial reporting quality in accordance with PSAK 109 to strengthen public trust and optimize community fund management.
GOOD CORPORATE GOVERNANCE, AUDITOR QUALITY AND AUDITOR OPINION ON EARNING PERSISTENCY Ikhsan, Arfan; Lubis, Putri Kemala Dewi; Evi, Tiolina; Hidayat, Syahrijal; Kumala, Ratih
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 3 (2023): September
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i3.5750

Abstract

Research tries to test good corporate governance (GCG), auditor quality (AQ), and audit opinion (AO) on earning persistence (EP). Earning quality are earning persistent, in this case the earning owned are permanent and not transitory or temporary. Eanring persistence is profit that has the ability to be an indicator of profit for the future period that is generated by the company repeatedly. Research uses GCG, AQ, and AO as independent variables and EP is dependent variable. Research population all publicly traded companies using purposive sampling technique. Research sample is 989 public enterprise registered on Indonesia Stock Exchage (ISX) 2017-2021. This research also test some variables control include absolute accrual value, cash flow volatility (CFV) and sales volatility (SV). The results are: (1) Board commissioner’s independence, institutional ownership, auditor opinion, and auditor quality have a positive effect on earnings persistence. (2) Audit committee meetings don’t affect earnings persistence. (3) For control variables: leverage, cash flow volatility (CFV), and sales volatility (SV) don’t affect earnings persistence (EP).
Co-Authors Arfan Ikhsan, Arfan Esa Setiana Hastuti Olivia Henky Japina Irwadi, Irwadi Kumala, Ratih Lubis, Putri Kemala Dewi Purba, Asra Idriyansyah Simanjuntak, Helmina Sinaga, Saria Tiolina Evi Wahyuni, Neni Sri Welly, Yerisma