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Novien Rialdy
Universitas Muhammadiyah Sumatera Utara
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PENGARUH ARUS KAS OPERASI TERHADAP PERTUMBUHAN LABA PERUSAHAAN PADA PT PEGADAIAN (PERSERO) KANWIL I MEDAN Rialdy, Novien
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.882 KB)

Abstract

This research is to find out the influence of the operational cashflow and the profit growth at PT. Pegadaian (Persero) Kanwil I Medan. The methodology for the research are descriptive quantitative with quantitative data. The results is finding the significant influence of the operational cashflow and the profit growth at PT. Pegadaian (Persero) Kanwil I Medan. From determinant result that cashflow influence 52.6% to profit growth and from the hipotesis H1 there are significant influence variable X (operational cashflow) to variable Y (profit growth).Keywords : operational cashflow, profit growth
PENGARUH KUALITAS PELAYANAN DAN STRATEGI HARGA TERHADAP KEPUASAN PENUMPANG JASA ANGKUTAN UMUM TRAYEK 120 PADA PT. RAHAYU MEDAN CERIA MEDAN Rialdy, Novien
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 3, No 2 (2017): JURNAL KONSEP BISNIS DAN MANAJEMEN MEI
Publisher : JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.56 KB)

Abstract

Each firm transportation service providers must act quickly and precisely as a consequence of the internal and external environment changes that occur in the orientation to provide the best service to customers. Companies in the operations must always observe the changes in consumer behavior in order to anticipate changes in the behavior, then reduced to the study in order to improve their marketing strategies.The problem of this research is “whether service quality effect on passenger satisfaction of public transport services route 120 at PT. Rahayu Medan Ceria Medan, whether the pricing strategy of passenger satisfaction influence on public transport services route 120 at PT. Rahayu Medan Ceria Medan and whether the quality of service and pricing strategies simultaneously affect the satisfaction of the public passenger transport services on the route 120 PT. Rahayu Medan Ceria Medan.After collecting data on the samples filed, as well as data analysis, it is known that from the research that has been described in previous chapters, it can be concluded that the quality of service and pricing strategy has simultaneous effect on passenger satisfaction public transportation services route 120 at PT. Rahayu Medan Ceria Medan. In other words, the variability of passenger satisfaction which can be explained by using the variable quality of service and pricing strategy. Based on this it can be concluded that the quality of service and pricing strategy implemented in public transport services route 120 at PT. Rahayu Medan Ceria Medan has been running well and is able to give effect to passenger satisfaction. Quality of service has an influence on passenger satisfaction employees of public transport services route 120 at PT. Rahayu Medan Ceria Medan. Keywords: Quality of Service, Pricing Strategies, Passenger Satisfaction
AUDIT SOSIAL DALAM KASUS LINGKUNGAN H1DUP (SEBUAH TINJAUAN TEORI : PERAN STRATEGIS AKUNTAN) Rialdy, Novien
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Vol 1, No 2 (2011): AKSI POLGAN
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

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Abstract

AbstrakDesakan yang semakin tinggi dari masyarakat agar perusahaan tidak menjadi entitas yang selfish, mendorong banyak perusahaan-perusahaan melakukan aktivitas tanggung jawab sosial perusahaan, atau yang dikenal dengan corporate social responsibility (CSR). Namun pada pelaksanaannya banyak aktivitas CSR yang bias. Akitivitas-aktivitas yang dilakukan seringkali hanya bagian kegiatan promosi produk atau perusahaan belaka.Sementara itu perusahaan-perusahaan di Indonesia masih saja menghasilkan dampak negatif dari aktivitasnya, kasus lumpur panas PT Lampindo merupakan kasus lingkungan hidup terbesar dalam sejarah perkembangan perusahaan di Indonesia (kompas, 2/9)Artikel ini ditujukan untuk mendiskusikan landasan teori pentingnya Audit sosial dalam kasus lingkungan hidup di Indonesia sebagai peran penting strategis akuntan dan wujut kepedulian dari organisasi profesi iniKata kunci: Audit Sosial, iril 1 ingkungan hidup dan Akuntan
Model Pengukuran Kualitas Audit pada Kantor Akuntan Publik di Kota Medan : Pendekatan Partial Least Squares (PLS) - SEM Analisys Novien Rialdy; M. Firza Alpi; Nadia Ika Purnama; Januri Januri
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1514

Abstract

This study aims to analyze the factors that affect the quality of the audit at the public accounting firm in Medan. This research is a basic research. The research was conducted in several public accounting firms (KAP) in Medan City. The population in this study were all independent auditors who worked at the Public Accounting Firm (KAP) in Medan City, which were registered in the IAI Directory of the Public Accountants Compartment in 2018-2019, totaling 168 auditors. Sampling is done using probability techniques that provide equal opportunities for each member of the population to be elected. Because the number of the study population is small, all populations are sampled (census). The data used in this study are primary and secondary data. Primary data used in this study were obtained by distributing questionnaires to internal auditors who work at the Public Accounting Firm (KAP) in Medan City. The results showed that there was a significant effect of accountability on audit quality. There is a significant effect of competence on audit quality. There is a significant effect of independence on audit quality. There is a significant effect of professional ethics on audit quality. And the professional ethics moderation model is able to strengthen the influence of competence on audit quality.
PENGARUH ARUS KAS OPERASI TERHADAP PERTUMBUHAN LABA PERUSAHAAN PADA PT PEGADAIAN (PERSERO) KANWIL I MEDAN Novien Rialdy
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i1.427

Abstract

This research is to find out the influence of the operational cashflow and the profit growth at PT. Pegadaian (Persero) Kanwil I Medan. The methodology for the research are descriptive quantitative with quantitative data. The results is finding the significant influence of the operational cashflow and the profit growth at PT. Pegadaian (Persero) Kanwil I Medan. From determinant result that cashflow influence 52.6% to profit growth and from the hipotesis H1 there are significant influence variable X (operational cashflow) to variable Y (profit growth).Keywords : operational cashflow, profit growth
PENGARUH KUALITAS PELAYANAN DAN STRATEGI HARGA TERHADAP KEPUASAN PENUMPANG JASA ANGKUTAN UMUM TRAYEK 120 PADA PT. RAHAYU MEDAN CERIA MEDAN Novien Rialdy
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 3, No 2 (2017): JURNAL KONSEP BISNIS DAN MANAJEMEN MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v3i2.345

Abstract

Each firm transportation service providers must act quickly and precisely as a consequence of the internal and external environment changes that occur in the orientation to provide the best service to customers. Companies in the operations must always observe the changes in consumer behavior in order to anticipate changes in the behavior, then reduced to the study in order to improve their marketing strategies.The problem of this research is “whether service quality effect on passenger satisfaction of public transport services route 120 at PT. Rahayu Medan Ceria Medan, whether the pricing strategy of passenger satisfaction influence on public transport services route 120 at PT. Rahayu Medan Ceria Medan and whether the quality of service and pricing strategies simultaneously affect the satisfaction of the public passenger transport services on the route 120 PT. Rahayu Medan Ceria Medan.After collecting data on the samples filed, as well as data analysis, it is known that from the research that has been described in previous chapters, it can be concluded that the quality of service and pricing strategy has simultaneous effect on passenger satisfaction public transportation services route 120 at PT. Rahayu Medan Ceria Medan. In other words, the variability of passenger satisfaction which can be explained by using the variable quality of service and pricing strategy. Based on this it can be concluded that the quality of service and pricing strategy implemented in public transport services route 120 at PT. Rahayu Medan Ceria Medan has been running well and is able to give effect to passenger satisfaction. Quality of service has an influence on passenger satisfaction employees of public transport services route 120 at PT. Rahayu Medan Ceria Medan. Keywords: Quality of Service, Pricing Strategies, Passenger Satisfaction
ANALISIS ACTIVITY BASED COST1NG DAN SIMULATED ANNEALING UNTUK PENCARIAN RUTE PADA FLEXIBLE MANUFACTURING SYSTEMS Novien Rialdy
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Vol 1, No 1 (2011): AKSI POLGAN
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

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Abstract

AbstrakFlexible Manufacturing System (FMS) adalah sistem manufaktur yang tersusun dari mesin -mesin Numerical Control (NC) yang dikombinasi dengan Sistem Penanganan Material, sehingga job-job berbeda dikerjakan oleh mesin -mesin dengan alur yang berlainan. FMS menggabungkan produktifitas dan fleksibilitas yang tinggi dari Sistem Manufaktur Transfer Line dan Job Shop. Pada riset ini pendekatan Activity-Based Costing (ABC) digunakan sebagai bobot / weight dalam pencarian rute operasi pada mesin yang tepat, untuk lebih mengoptimasi biaya produksi secara keseluruhan. Adapun metode Searching yang digunakan adalah Simulated Annealing yang merupakan varian dari metode searching Hill Climbing. Waktu operasi ideal untuk memproses sebuah part digunakan sebagai Annealing Schedulenya. Dari hasil pengujian empiris dapat dibuktikan bahwa penggunaan pendekatan ABC dan Simulated Annealing untuk proses pencarian rute (routing) dapat lebih mengoptimasi total biaya produksi. Sementara itu, dengan digunakannya waktu operasi ideal sebagai Annealing Schedule, waktu proses dapat dimaintain dengan baik.Kata kunci : Flexible Manufacturing Systems, Activity-Based Costing Approach, Simulated Annealing.
ANALISIS PREDIKSI KEBANGKRUTAN DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE PADA PT.ADHI KARYA (PERSERO) TBK Novien Rialdy
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Vol 9, No 1 (2017): Jurnal Keuangan dan Bisnis
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

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Abstract

ABSTRACTThis research aims to predict, analyze and determine the level of potential bankruptcy of a company using Altman Z-Score method at PT.Adhi Karya Tbk period 2012 until 2016. This research also aims to improve the company's financial petformance based on discriminant analysis results with using Altman model. Discriminant analysis was done to predict the bankruptcy of a company by analyzing the financial statements of a company up to five years. This research used descriptive approach. Data type that used was quantitative data. The data sources that used in this research were the secondary data. Data collection technique was a documentation technique. Data analysis technique in this research was descriptive analysis techniques.The results showed that in the first 3 years, the company was in a state of gray bankruptcy (gray area), whereas in the last 2 years the company in the category of potentially bankrupt. It caused because the value of Z-Score produced by the company fluctuated from year to year, Z-Score values produced every year were below the standards of a company that said to have good financial petformance. The decline in the value of Z-Score was caused by several factors such as decreased corporate earnings, higher corporate debt levels and working capital generated by companies that did not stable evely year.Keywords: Bankruptcy Analysis, Altman Z-Score Method
PENGARUH ARUS KAS OPERASI TERHADAP PERTUMBUHAN LABA PERUSAHAAN PADA PT PEGADAIAN (PERSERO) KANWIL I MEDAN Novien Rialdy
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Vol 3, No 1 (2017): Jurnal Akuntansi dan Bisnis
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3686.139 KB)

Abstract

AbstractThis research is to find out the influence of the operational cashflow and the profit growth at PT. Pegadaian (Persero) Kanwil I Medan. The methodology for the research are descriptive quantitative with quantitative data. The results is finding the significant influence of the operational cashflow and the profit growth at PT. Pegadaian (Persero) Kanwil I Medan. From determinant result that cashflow influence 52.6% to profit growth and from the hipotesis H there are significant influence variable X (operational cashflow) to variable Y(9rofit growth).Keywords : operational cashflow, profit growth
PENGARUH ARUS KAS OPERASI TERHADAP PERTUMBUHAN LABA PERUSAHAAN PADA PT PEGADAIAN (PERSERO) KANWIL 1 MEDAN Novien Rialdy
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Vol 8, No 3 (2016): Jurnal Keuangan dan Bisnis
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2746.108 KB)

Abstract

ABSTRAKThe purpose of this research is to examine and determine the effect of operating cash flow to corporate earnings growth at P7'. Pegadaian (Persero) Kanwil I Medan. The method used in this resea•ch was quantitative descriptive method, the type of data used was quantitative data.The result of this research that there was significant influence of operating cash flow to earnings growth of company at PT. Pegadaian (Persero) Kanwil I Medan. Based on testing deiermination known that cash flow had an influence equal to 52.6% to profit growth.Keywords: Operating Cash Flow, Net Income, and Profit Growth
Co-Authors Adila Tri Amanda Afriyani, Merry Aginta, Gadis Ahdwi Tia Melisa Ahmadi, Adinda Khairunisa Ami Kumala Sari Arum, Tantri Arya Wangsa Tyrta Dedek Kurniawan Gultom Dewi Isnaini Edisah Putra Nainggolan Fadhil Musyafa Fahmi, Muhammad Fajar Pasaribu Fakhira, Dina Farzransyah, Muammar Fazri Dwi Syaputra Firman, Dody Hafizhah, Aqilah Indah Ayu Rizky Irfan, Irfan Irma Damayanti Irwan Syari Tanjung Januri Jihan Nabilah Jufrizen Khairunnisa M. Irvan Maulana Marbun, Miftahul ‘Ilmi Marisa, Mawar Maya Sari Maya Sari Mhd Hasan Pasaribu Mia Audina, Mia Mirandani, Delva Nizar MUHAMMAD FAHMI Muhammad Firza Alpi, Muhammad Firza Muhammad Syahputra Rizki Mukmin Pohan Mutiara Annisa Nabila Nur Sabbrina Nadia Ika Purnama Nadila Syahputri Nasution, Siti Zahra Amelia Putri Olivia Shafitri Panjaitan, Muhammad Adriansyah Pohan, Mukmin Pratama, Nugraha Purnama, Nadia Ika Qahfi Romula Siregar Rahmat, Muhammad Rangkuti , Anggita Sari Rangkuti, Anggita Sari Rini Wardani Robiatul Adawiyah Sinambela Rury Alfika Septiara Rusdamayanti Br Panjaitan sahfira, Nabila intan Salsa Yolanda Putri Samos, Yudi Febrianto Saragih, Fitriani Sinaga, Risva Nanda Siti Afifah Salsabila Siti Hawa Siti Mujiatun Sultan Farid Fauzi Hasibuan Surya Sanjaya Syafrida Hani Tiara Putri Annisa Pohan Umilia Audina Winanda, Yola Yani Suryani Yudi Febrianto Samos Yulia Sari Yusnandar, Willy