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Journal : Journal of International Conference Proceedings

The Effect of Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence on Ethical Behavior of Educator Accountants at Private Universities in North Sumatra Fitriani Saragih; Novien Rialdy; Edisah Putra Nainggolan
Journal of International Conference Proceedings (JICP) Vol 4, No 2 (2021): Vol 4, No 2 (2021): Proceedings of the 10th International Conference of Project
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i2.1258

Abstract

Ethical behavior is defined as behavior that adheres to universally accepted societal norms in regards to right and good activities. This ethical behavior can influence the quality of individuals (workers) who are influenced by external variables that create principles that are lived in the shape of behavior. The purpose of this study was to determine the effect of intellectual intelligence, emotional intelligence and spiritual intelligence on the ethical behavior of educator accountants at private universities in North Sumatra. The population in this study were all accounting lecturers who teach at private universities in North Sumatra. While the number of samples in the study was a sample of 206 educator accountants. Questionnaires and interviews are used to collect data, and multiple linear regression is used to analyze it. The findings revealed that intellectual intelligence, emotional intelligence, and spiritual intelligence all had a partial and simultaneous impact on the ethical behavior of educator accountants at private colleges in North Sumatra.
Personal Taxpayers ' Compliance Analysis with Regards to Tax Amnesty Policyprimary Tax Service Office in Medan City Novien Rialdy
Journal of International Conference Proceedings (JICP) Vol 2, No 3 (2019): Proceedings of the 5th International Conference of Project Management (ICPM) Yog
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i3.661

Abstract

KPP Pratama Medan Kota is one of the offices of government agencies in the field of taxation. KPP Pratama Medan City is currently implementing tax amnesty in order to support the acceptance of taxation for the country. The research was conducted using a descriptive research approach. The types of data in this study are qualitative and quantitative data. Data collection is done using documentation and interview methods. The data analysis technique used is using descriptive analysis. The purpose of this research is to find out how to apply the taxpayer compliance of private persons conducted by KPP Pratama Medan Kota, and to know the factors that are the cause of personal taxpayers do not follow Tax Amnesty. The results of research obtained during the study, namely, the implementation of taxpayer compliance of private persons conducted by KPP Pratama Medan Kota in accordance with the prevailing tax laws. Nevertheless, the implementation of taxpayer compliance of private persons conducted by KPP Pratama Medan Kota is still less effective, this is followed by still the minimum taxpayer of both registered private people still many have not participated in the TAX amnesty program.
The Effect of Company Size and Good Corporate Governance on Profit Management in Automotive Industry Sub Sector Companies and Registered Components on Bei Period 2017 – 2021 Novien Rialdy
Journal of International Conference Proceedings (JICP) Vol 5, No 2 (2022): BEFIC Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i2.1699

Abstract

Earnings management practices are common in financial reporting, especially for companies listed on the Indonesia Stock Exchange. This is supported by several examples of cases of earnings management practices which are not aligned on one of the automotive industry and components as occuring at PT. Indomobil Sukses International Tbk and PT Indofarma Tbk. Such cases encourage the researcher to conduct a research on the automotive sub-sector industry and their components. The aim of this study is to obtain empirical evidence about the effect of firm size, and good corporate governance (board of directors, independent directors, audit committee) to earnings management. The populations of this study were 12 companies of sub-sector automotive industry and components listed in Indonesia Stock Exchange. Based on purposive sampling method, the samples obtained were 10 companies that have registered in term of the Indonesia Stock Exchange more than 20 years. Data were obtained from the company's financial statements of automotive industry sub-sector companies and their components of 2017-2021. The hypothesis was tested using multiple linear regression analysis.Keywords: Firm Size, Good Corporate Governance, Profit Management
Effect of Operating Costs on Profit at PT. Indonesian Port I (Persero) Medan Novien Rialdy
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i1.476

Abstract

Every company engaged in business has the main goal in establishing a business that is profit as much as possible because profit as a measuring tool used to assess the success or failure of the company in carrying out work activities in the field of production and services. Profit is very important for the company, so important the management of the company always tries to make good plans so that the process of work activities continue to run and obtain the desired results. In terms of earning profit as much as possible, it is inseparable from the factors that are related and very influential in increasing the profits that will be obtained by the company such as in general income and costs. The costs referred to in this study are company operating costs, because PT. Pelabuhan Indonesia I (Persero) Medan is a company engaged in port services which all costs incurred are operating costs. Operating costs is one that reduces the value of corporate profits so that to achieve the set profit target it is necessary to know the magnitude of the increase in operating costs beforehand, for which the company needs to plan decisions in determining its operating costs. Mangingat the importance of operating costs in achieving the target of achieving profit, the author examines the Effect of Operating Costs on Profit at PT. Indonesian Port I (Persero) Medan. This research aims to find out how much influence the operating costs have on profit at PT. Pelabuhan Indonesia I (Persero) Medan, where the growth rate of operating costs is quite high. While the benefits obtained are enriching the theory for the company in solving problems that occur about operating costs and profits, and increase knowledge and broaden the writer's insight regarding operating costs that have an influence on profits From the research it is known that operating costs and profits tend to increase every year. This can be seen from the results of t-test calculations, obtained a value of 2.07. When compared with t table for critical area 3 (dk = 5-2 = 3) with a level of 0.05% of 2.353. From the results of t arithmetic = 3 then it is shown at t table 2.353 for a normal (standard) environment that it can be proved that t count is smaller than t table (2.07
The Effect Of Earning Rate And Tax Sanctions On Taxpayers’ Compliance In Reporting Tax Annual Letter Of Notification For Private Taxpayers In The Area Of Medan Deli Novien Rialdy
Journal of International Conference Proceedings (JICP) Vol 3, No 1 (2020): Proceedings of the 6th International Conference of Project Management (ICPM) Mal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i4.793

Abstract

Medan Deli describes one of the districts in the city of Medan which is included in the authority of the Tax Office (KPP) Pratama Medan Belawan. Taxpayer compliance particularly individuals is still very low in the area of Medan Belawan. There are several aspects that affect the taxpayer compliance level, including the level of income tax payers and tax penalties. There are three theories used in this study including theories about the level of income, the theory of tax penalties and theory of taxpayer compliance. This research methods used in this study are quantitative approaches, type of exposure studies and the nature of study explanatory. The study populations were all individual taxpayers in Medan Deli district, amounting to 25. 650 taxpayers. The samples were 100 taxpayers. The study showed that the level of earnings and tax penalty simultaneously affected taxpayers compliance as shown by F-observed (132,033) > F-table (3,09) and partially earning level affected taxpayers’ compliance in which F-observed (4,744) > F-table (1,98472), and partially tax penalty affected taxpayers’ compliance in which t-observed ((3,770) > t-table (1,98472). This study concluded that the level of income and the tax penalty affect tax compliance in submitting the annual letter of notification (SPT) for individual taxpayers in Medan Deli area.
Analysis of Receivable Planning and Supervision at PT. Wicaksana Overseas International Tbk Sumatera 1 Novien Rialdy
Journal of International Conference Proceedings (JICP) Vol 4, No 2 (2021): Vol 4, No 2 (2021): Proceedings of the 10th International Conference of Project
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i2.1254

Abstract

Accounts receivable of a company is generally one of the largest assets of current assets and the largest part of total assets. In managing financial management, especially regarding accounts receivable, it is necessary to plan and analyze carefully, so that trade receivables management policies can run effectively and efficiently, both regarding receivables procedures, receivable collection, credit sales and other receivable problems. This research approach uses a descriptive approach. The type of data collected to support the research variables is qualitative data and the data source used is secondary data. Data collection technique in this research is documentation technique. The data analysis technique used by the author is descriptive method. Based on the results of research with accounting control procedures that have been set by PT. Wicaksana Overseas International, Tbk has been implemented well, but physical supervision has not been implemented properly. The company has not been able to fully collect the company's short-term receivables from other collaborating companies. This can be seen from the unplanned and well controlled billing process carried out by the company.   planning can play a more important role than other management functions, because organizing, directing and controlling actually carry out the decisions made in planning.
The Effect of Emotional Intelligence and Locus of Control on Ethical Behavior of Educator Accountants at Private Universities in North Sumatra Fitriani Saragih; Novien Rialdy; Edisah Putra Nainggolan
Journal of International Conference Proceedings Vol 5, No 4 (2022): FEBIC International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i4.1914

Abstract

Ethical behavior is defined as behaving in a way that meets the expectations of society as a whole when it comes to doing what is right and good. Ethical behavior can have a positive impact on the quality of individuals who are influenced by external factors. By living by principled values, these individuals can develop healthy behavioral patterns. The purpose of this study was to determine the effect of emotional intelligence and locus of control on the ethical behavior of educator accountants at private universities in North Sumatra. All of the accounting professors that instruct at private universities in North Sumatra made up the study's population. While there were 206 educator accountants included in the study's sample size. Data is gathered through surveys and interviews, and multiple linear regression is utilized to evaluate it. The findings revealed that there is a significant influence of emotional intelligence and locus of control on the Ethical Behavior of Educator Accountants at private colleges in North Sumatra.
The Effect of Work Conflict, Work Environment, and Work Stress on Employee Work Satisfaction at Representative Office Agency of Population and Family National Planning (BKKBN) Sumatera Utara Purnama, Nadia Ika; Rialdy, Novien; Afriyani, Merry
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2811

Abstract

The purpose of this study is to partially examine the variables of labor conflict, work environment, and work stress that affect employee job satisfaction, and the simultaneous effects of labor conflict, work environment, and work stress on employee job satisfaction. is to decide The research type used in this study is an associative and quantitative approach. The sampling method uses a saturated sample of 84 full-time employees data collection techniques  interviews, documentation studies and questionnaires. The data analysis techniques in this study used classical acceptance tests and multiple regression analysis. As a result, we found that the inconsistent variables partially negatively affected job satisfaction and had a small effect. Working environment variables can have a large positive impact on employee job satisfaction. Fluctuating work stress has a small but positive impact on employee job satisfaction, simultaneously variables of work conflict, work environment and work stress affects employee job satisfaction.
The Influence of Work Environment, Work Discipline, and Job Satisfaction on Employee Performance at the Representative Office of the National Population and Family Planning Agency (BKKBN) Sumatra Utara Pohan, Mukmin; Rialdy, Novien; Mirandani, Delva Nizar
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2810

Abstract

The purpose of this study is to investigate the relationship between working environment, work discipline, and job satisfaction and employee performance in representative offices of the National Population and Family Planning Agency of North Sumatra (BKKBN). A quantitative study and an associative approach were used in this study. The sample for this study was drawn from all full-time employees of the National Population and Family Planning Board (BKKBN) Representative Office in North Sumatra Province, a total of 84 persons. Data collection techniques used in media interviews (interviews), research documents, and surveys (surveys). The data analysis techniques used in this study used classical hypothesis testing, multiple linear regression and hypothesis testing. The results of this study suggest that work environment has a positive but not significant impact on employee performance. Morale had a positive impact on employee productivity, but the impact was small. On the one hand, job satisfaction has a positive and significant impact on employee productivity.
The Effect of Work Conflict, Work Environment, and Work Stress on Employee Work Satisfaction at Representative Office Agency of Population and Family National Planning (BKKBN) Sumatera Utara Purnama, Nadia Ika; Rialdy, Novien; Afriyani, Merry
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2811

Abstract

The purpose of this study is to partially examine the variables of labor conflict, work environment, and work stress that affect employee job satisfaction, and the simultaneous effects of labor conflict, work environment, and work stress on employee job satisfaction. is to decide The research type used in this study is an associative and quantitative approach. The sampling method uses a saturated sample of 84 full-time employees data collection techniques  interviews, documentation studies and questionnaires. The data analysis techniques in this study used classical acceptance tests and multiple regression analysis. As a result, we found that the inconsistent variables partially negatively affected job satisfaction and had a small effect. Working environment variables can have a large positive impact on employee job satisfaction. Fluctuating work stress has a small but positive impact on employee job satisfaction, simultaneously variables of work conflict, work environment and work stress affects employee job satisfaction.
Co-Authors Afriyani, Merry Aginta, Gadis Ahmadi, Adinda Khairunisa Amanda, Adila Tri Ami Kumala Sari ARDIANSYAH ARDIANSYAH 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 Hanifah Hanifah Hasan Pasaribu, Mhd 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 Melisa, Ahdwi Tia Mhd Hasan Pasaribu Mia Audina, Mia Mirandani, Delva Nizar MUHAMMAD FAHMI Muhammad Firza Alpi, Muhammad Firza Muhammad Hafiz Muhammad Syahputra Rizki Mukmin Pohan Mutiara Annisa Nabila Nur Sabbrina Nadia Ika Purnama Nadila Syahputri Nanda Sri Dewani Nasution, Siti Zahra Amelia Putri Nayla Syahrani Kurniawan 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 Salwa Ashillah Wibowo Samos, Yudi Febrianto Saragih, Fitriani Sinaga, Risva Nanda Siti Afifah Salsabila Siti Aisyah Marpaung Siti Hawa Siti Maisyarah Siti Mujiatun Sultan Farid Fauzi Hasibuan Surya Sanjaya Syafrida Hani Tiara Putri Annisa Pohan Umilia Audina Winanda, Yola Yani Suryani Yani Suryani Yudi Febrianto Samos Yuli Andini Lubis Yulia Sari Yusnandar, Willy