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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) International Journal for Educational and Vocational Studies JASF (Journal of Accounting and Strategic Finance) Jurnal Ekonomi Bisnis Manajemen Prima BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Akuntansi Prima Nautical: Jurnal Ilmiah Multidisiplin Indonesia PENDALAS: Jurnal Penelitian Tindakan Kelas dan Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Audit dan Perpajakan Argopuro: Jurnal Multidisiplin Ilmu Bahasa Argopuro : Jurnal Multidisiplin Ilmu Bahasa Jurnal Teknologi Rekayasa Informasi dan Komputer
Nasution, Siti Aisyah
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Penerapan Pelatihan Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Kota Medan Nasution, Siti Aisyah; Anggono; Teng, Sauh Hwee
Jurnal Audit dan Perpajakan (JAP) Vol. 4 No. 1 (2024): Artikel Penelitian Mei 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v4i1.5816

Abstract

Masalah penelitian yang dihadapi adalah penurunan kinerja auditor selama enam bulan sehingga penelitian ini bertujuan untuk memperbaiki kinerja auditor melalui pelatihan di Kantor Akuntan Publik (KAP) XYZ. Metode penelitian yang digunakan adalah metode penelitian tindakan. Penelitian tindakan pada penelitian ini dilaksanakan dengan dua siklus. Populasi penelitian ini adalah 30 auditor yang bekerja pada Kantor Akuntan Publik (KAP) XYZ. Teknik pengambilan sampel pada penelitian ini menggunakan total sampling atau sampel jenuh. Teknik pengumpulan data yang digunakan adlaah lembar observasi kinerja yang telah divalidasi. Hasil penelitian menunjukkan bahwa pelatihan pada siklus pertama belum berhasil meningkatkan kinerja auditor secara signifikan. Namun, setelah materi pelatihan disesuaikan menjadi lebih praktis dan aplikatif pada siklus kedua, terjadi peningkatan yang signifikan dengan rata-rata nilai kinerja mencapai 67, melampaui indikator keberhasilan sebesar 60. Berdasarkan temuan ini, disarankan agar Kantor Akuntan Publik (KAP) XYZ secara berkala menyelenggarakan pelatihan berbasis kasus nyata, menyesuaikan materi pelatihan dengan kebutuhan auditor, serta melakukan evaluasi berkelanjutan terhadap efektivitas pelatihan.
Pelatihan Pengelolaan Manajemen Jurnal Akuntanomics Berbasis Open Journal Systems untuk Editor dan Reviewer Anggono, Anggono; Nasution, Siti Aisyah; Teng, Sauh Hwee; Siregar, Melinda; Nazmi, Hendra; Dini, Siti; Sinaga, Annisa Nauli; Irawan, Ari; Saputra, Ahmad; Tarwiyah, Tarwiyah
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 3 (2025)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v6i3.13575

Abstract

Masalah yang dihadapai Yayasan Literasi Emas Nusantara adalah kendala dalam pengelolaan dan pengoperasian Jurnal Akuntanomics berbasis Open Journal Systems (OJS). Tujuan dari pengbadian ini adalah untuk meningkatkan pemahaman dan keterampilan pengelolaan serta pengoperasian Jurnal Akuntanomics berbasis Open Journal Systems (OJS). Upaya dalam mengatasi masalah yang dihadapi adalah pemberian pelatihan kepada manajemen Jurnal Akuntanomics yang mencakup ruang lingkup penelitian akuntansi, pengoperasian Open Journal Systems (OJS) dan kualitas mutu jurnal yang baik. Pelatihan ini akan diberikan kepada 10 orang yang terdiri dari lima editor dan lima reviewer. Evaluasi dampak pelatihan terhadap pengelolaan dan pengoperasian Jurnal Akuntanomics berbasis Open Journal Systems (OJS) mengunakan pra-test dan pasca-tes. Hasil evaluasi memperlihatkan bahwa pemahaman dan ketrampilan peserta pelatihan mengalami peningkatan dari rata-rata 50 menjadi 69. Dengan demikian, pelatihan ini berhasil mencapai tujuan untuk meningkatkan kompetensi pengelolaan dan pengoperasian Open Journal Systems (OJS). Kelemahan kegiatan ini terkait dengan variasi kemampuan peserta, yang memerlukan pendekatan lebih personal, sehingga disarankan untuk membagi peserta berdasarkan tingkat kemampuan
Online Bussiness Interest Factor Analysis for Students Siregar, Melinda; Nasution, Siti Aisyah
International Journal for Educational and Vocational Studies Vol. 2 No. 11 (2020): November 2020
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/ijevs.v2i11.3318

Abstract

This study aims to see how the factors that arise on the interests that affect students in doing business online. Online business has several factors that influence the development of student interest. Some students think that they will become unemployed after college, or that they will find it difficult to get a job later, and so on. From the results of the research conducted, it was found that there were educational and environmental factors that were very influential in the progress of student interest in doing online business. The sample used in this study were 20 students from the entire student population. The method used in this research is survey method and quantitative analysis method. This study uses a questionnaire instrument in data collection. The data obtained in the education factor is the t-count value of the education variable> from the t-table, namely (3.251> 2.086) and a significant value (0.000 <0.05). And for environmental factors, the t-count value for environmental variables is <than the t-table value, namely (1.552 <2, 086) and a significant value (0.255> 0.05). From the test results, the value of the F table is 2.71 at the level of alpha = 0.05 degrees of freedom of the numerator 3 and the denominator is 16. Obtained F count is 4.513> than the F table is 3.10. This comparison shows that the influence of education and environmental factors simultaneously has an impact on student interest in doing business online.
Sustaining Government Internal Auditor Performance: A Mixed Method Study Hwee, Teng Sauh; Nasution, Siti Aisyah
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i1.498

Abstract

Both public and private organizations in the modern era greatly value the services of auditors since the outcomes of their decisions can reveal an organizations transparency. To ensure no errors are made when evaluating an organization, an auditor needs to be competent and independent in attitude. This study aims to analyze and examine the factors that influence time budget pressure, independence, and competence on internal auditor performance in BPKP North Sumatera. Research is being conducted using an applied mixed-methods approach. All BPKP North Sumatera auditors are included in the research population for both the qualitative and quantitative sections. Purposive sampling was used to select six audit managers and staff for the qualitative section research sample and to select fifty-five people for the quantitative section study sample. The data was analyzed with Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results of this study indicate that time budget pressure, independence and competence have significant effects on the internal auditor performances. Meanwhile, motivation had no effect on the performance of the internal auditor in BPKP North Sumatra. Motivation is proven to be able to mediate the effect of independence on auditor performance. Motivation is unable to mediate the effect of time budget pressure and competence on the internal auditor performances in BPKP North Sumatera. The study findings suggest that internal auditors should be considered when evaluating government sector audits and that they should be provided with information to help government internal auditors maintain and enhance audit quality.
Analisis Kinerja Keuangan Sebelum dan Sesudah Transformasi Digital Ginting, Wenny Anggeresia; Nasution, Siti Aisyah; Pangemanan, Shane Anneke
Ekonomis: Journal of Economics and Business Vol 9, No 2 (2025): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i2.2595

Abstract

The purpose of this study is to analyze the financial performance of trading sector companies listed on the Indonesia Stock Exchange for the period 2012-2015 (before digital transformation) and 2017-2020 (after digital transformation). This study used a quantitative descriptive method and a population of 144 companies. The sampling technique used purposive sampling and obtained 98 trading sector companies. The data analysis technique used Paired Sample T-Test analysis. The results of the study indicate differences in the financial performance of companies in the trading sector before and after digital transformation as measured by the return on asset ratio, total asset turnover, and debt ratio on the Indonesia Stock Exchange.
Rancang Bangun Aplikasi Shift Piket Brimob Berbasis Web dan SMS Gateway Nasution, Siti Aisyah; Arhami, Muhammad; Mulyadi, Mulyadi
Jurnal Teknologi Rekayasa Informasi dan Komputer Vol 6, No 2 (2023): JURNAL TRIK - POLITEKNIK NEGERI LHOKSEUMAWE
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/jtrik.v6i2.4695

Abstract

Picket schedule information system is an important aspect to know each personnel's picket schedule. During this time picket schedule information still uses paper media. In Detachment B, Kompi 4 pioneers used the picket schedule manually. The purpose of designing this application is to create a system that can facilitate data processing and presentation of picket schedule information through the website so as to help Mobile Brigade personnel to obtain information easily. Not only from the web, the picket personnel also get information via sms. In addition, there are also printable reports that are used as a report on the implementation of pickets. The design of this application uses DFD, the tools used in making this system are the PHP programming language and the MySQL database for storing data, and the SMS gateway that is used as a reminder for the ticket schedule officer. The website generated from this research is a web-based picket schedule and sms gateway application Keywords: Shift, Mobile Brigade, SMS gateway, Web
DÉVELOPPEMENT DES SUPPORTS D'APPRENTISSAGE EN UTILISANT L'APPLICATION FLIPACLIP POUR AUGMENTER LES COMPÉTENCES DE PRODUCTION ORALE CHEZ ÉLÈVES DE MAS YASPI MEDAN Nasution, Siti Aisyah; Abdul Ghofur
Argopuro: Jurnal Multidisiplin Ilmu Bahasa Vol. 3 No. 4 (2024): Argopuro: Jurnal Multidisiplin Ilmu Bahasa
Publisher : Cahaya Ilmu Bangsa Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.6734/argopuro.v3i4.4852

Abstract

Abstract Cette recherche développe des supports d'apprentissage du français au lycée avec l'application FlipaClip, axés sur "l'heure en français" pour les élèves de classe XI, et évalue leur faisabilité. En utilisant la méthode R&D de Sugiyono en 5 étapes (analyse, conception, développement, validation, révision), la recherche commence par l'analyse des besoins, la création des supports, et leur validation par des experts en matériaux et médias. Les données sont collectées via des fiches d’évaluation et analysées de manière descriptive. Les experts en matériaux ont attribué une note de 80 % (catégorie "bien"), et ceux en médias une note de 94,5 % (catégorie "très bien"). Les supports ont obtenu un score de 92,4 % de la part des étudiants, également dans la catégorie "très bien". Les supports sont donc validés comme adaptés à l'apprentissage du français au lycée. Mots-clés : Développement, supports d'apprentissage, vidéos animées, français.
Analisis Produk Domestik Bruto, Inflasi dan Tingkat Suku Bunga terhadap Nilai Tukar Rupiah di Indonesia Astuty, Fuji; Nasution, Siti Aisyah; Siregar, Melinda; Damanik, Dennys Paulus Parlindungan
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 6 No. 1 (2024): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v6i1.5204

Abstract

The movement of the Rupiah exchange rate against the US Dollar always fluctuates and is very difficult to predict. For this reason, it is necessary to maintain the stability of the Rupiah exchange rate. This research aims to analyze the influence of gross domestic product, inflation, and interest rates on the Rupiah exchange rate. The type of data used in this research is secondary data in the form of time series data, with a research period of 2008 – 2023. Data was obtained from the Central Statistics Agency (BPS) and Bank Indonesia (BI). The estimation method used to analyze the model in this research is ordinary least squares (OLS) using the Error Correction Mechanism (ECM) model analysis technique with the help of the Eviews 9.0 program. The research results were obtained partially, that in the short term, the gross domestic product variable had a positive but not significant effect on the exchange rate in Indonesia. Meanwhile, in the short term, inflation and interest rate variables have a positive and significant effect on the exchange rate in Indonesia. Simultaneously, in the short term, the estimation results show that the variables of gross domestic product, inflation, and interest rates, and the Error Correction Term (ECT) can jointly influence the exchange rate variables in Indonesia. Meanwhile, the results of the coefficient of determination show that 87.37% of the variation in changes in exchange rate variables in Indonesia can be explained by the variables gross domestic product, inflation, and interest rates, while the remaining 12.63% is explained by other variables not examined in this research.
Pengaruh Self-Efficacy Terhadap Perilaku Keuangan Mahasiswa Anggono, Anggono; Barus , Alexander; Nasution, Siti Aisyah; Astuty, Fuji; Tarwiyah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2351

Abstract

The problem examined in this research is the uncontrolled financial behavior of students. The purpose of this study was to examine the differences in financial behavior of students with high, moderate, and low self-efficacy and to examine the effect of self-efficacy on student financial behavior. The population of this research consisted of 150 students. The sampling technique used in this research was simple random sampling, so the research sample consisted of 109 students. The type of research used is quantitative research. The research method used is ex post facto (causal-comparative). The data collection technique used is a questionnaire. Data analysis techniques used are descriptive statistics, pre-requisite tests consisting of normality tests, homogeneity tests, and inferential statistics such as one-way ANOVA and further tests. This research produced four research results. First, there are significant differences in students' financial behavior with low, moderate, and high self-efficacy. Second, students with moderate self-efficacy have higher financial behavior than those with low self-efficacy. Third, students with high self-efficacy have higher financial behavior than those with low self-efficacy. Fourth, students with high self-efficacy have higher financial behavior than those with moderate self-efficacy. This research concludes that self-efficacy positively and significantly affects student financial behavior.
Pengaruh Work-Life Balance Dan Time Pressure Terhadap Kinerja Auditor Anggono, Anggono; Teng, Sauh Hwee; Nasution, Siti Aisyah; Irawan, Ari; Tarwiyah, Tarwiyah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2470

Abstract

The problem to be investigated in this research is the declining trend in auditor performance at the HGZ Public Accounting Firm. This research aims to analyze the effect of work-life balance and time pressure on auditor performance at the HGZ Public Accounting Firm. The type of research conducted by researchers is ex post facto. HGZ Public Accounting Firm has 60 auditors in total, and the research sample in this study amounted to 51 auditors who were taken by simple random sampling through a lottery drawing. The data collection technique used to obtain data in this research was used in a questionnaire. The data analysis technique used in this research is multiple linear regression, which consists of outer model analysis for instrument validity and reliability and inner model analysis for testing research hypotheses. The results showed that work-life balance had a positive and significant effect on auditor performance, and time pressure had a positive and significant impact on auditor performance. This study concludes that applying work-life balance and high time pressure will improve auditor performance at the HGZ Public Accounting Firm. The research implication that can be given is that the HGZ Public Accounting firm continues to maintain the time pressure policy because this policy is good and updates the work-life balance policy so that auditor performance increases. Two suggestions can be given to future researchers: use comparative causal research in examining auditor performance and look for homogeneous respondents so that the research results can be widely generalized.
Co-Authors Abdul Ghofur Anggono Anggono, Anggono Arhami, Muhammad Ari Irawan Arianti Arianti Astuty, Fuji Barus , Alexander Christine, Sara Christine Cia, Alicia Limcaryo Damanik, Dennys Paulus Parlindungan Dini, Siti Fanesa Isalia Minanda Syaefudin, Fanesa Isalia Minanda Ginting, Wenny Anggeresia Hasibuan, Saftian Chayadi Hulu, Yunus Anugerah Hwee, Teng Sauh Louis, Viana Lu, Tika Angelina Manurung, Leonita Maryadi, Dominikus Andreo MUKAROMAH MUKAROMAH Mulyadi Mulyadi Nazmi, Hendra Pangemanan, Shane Anneke Saputra, Ahmad Sembiring, Luciana Grace Sinaga, Annisa Nauli Siregar, Aryanto Rivai Parningotan Siregar, Melinda Sitompul , Anita Karlina Steffie, Steffie Susanty Susanty, Susanty Tarwiyah Tarwiyah, Tarwiyah Teng, Sauh Hwee Tiffany, Sheila Tiffany Tinambunan, Indra Asima Trito, Belthasar Siahaan Utama, Felicia Veronika Siregar, Ulina Wangarry, Andreas Randy