p-Index From 2021 - 2026
11.676
P-Index
This Author published in this journals
All Journal JURNAL ILMIAH MANAJEMEN & BISNIS KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Jurnal Akuntansi dan Pajak JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) IJBE (Integrated Journal of Business and Economics) JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Jurnal Samudra Ekonomi dan Bisnis JURNAL LENTERA BISNIS Jurnal Manajemen International Journal of Business Economics (IJBE) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Joong-Ki : Jurnal Pengabdian Masyarakat FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Jurnal Pengabdian Masyarakat Tjut Nyak Dhien el-Amwal Prosiding Seminar Nasional Universitas Serambi Mekkah International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Formosa Journal of Computer and Information Science Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Indonesian Journal of Advanced Social Works (DARMA) PUBLICA: Jurnal Pengabdian Masyarakat Madani: Multidisciplinary Scientific Journal International Journal of Multidisciplinary Approach Research and Science Ekonom : Jurnal Ekonomi dan Bisnis Jurnal Penelitian dan Pengabdian Masyarakat Indonesian Journal of Innovation Multidisipliner Research Mutiara: Jurnal Penelitian dan Karya Ilmiah Journal of Global Islamic Economic Studies Journal of Information Systems Management and Digital Business Jurnal Ilmiah Ekonomi dan Manajemen Maslahah: Jurnal Manajemen dan Ekonomi Syariah Neraca Manajemen, Akuntansi, dan Ekonomi BATIK: Jurnal Pengembangan dan Pengabdian Masyarakat Multikultural Jurnal Media Akademik (JMA) Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Strata Business Review Joong-Ki Dinamika Pembelajaran : Jurnal Pendidikan dan Bahasa Jurnal Intelek Dan Cendikiawan Nusantara JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Intelek Insan Cendikia Help: Journal of Community Service Journal of Islamic Economics and Finance Indonesian Journal of Innovation Multidisipliner Research Joong-Ki PRODUCTIVITY: Journal of Integrated Business, Management, and Accounting Research Ethnography: Journal of Design, Social Sciences and Humanistic Studies Sinergi : Jurnal Ilmiah Multidisiplin Jurnal Inovasi dan Pengabdian
Claim Missing Document
Check
Articles

PENGARUH KUALITAS PELAYANAN DAN STRATEGI HARGA TERHADAP KEPUASAN PENUMPANG JASA ANGKUTAN UMUM TRAYEK 120 PADA PT. RAHAYU MEDAN CERIA MEDAN Novien Rialdy
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Vol 3, No 1 (2017): Jurnal Konsep Bisnis dan Manajemen
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6607.859 KB)

Abstract

AbstractEach 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
PENGARUH EARNINGS DAN ARUS KAS DARI AKTIVITAS OPERASI TERHADAP DIVIDEN TUNAI Novien Rialdy
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Vol 2, No 1 (2012): AKSI POLGAN
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4440.373 KB)

Abstract

AbstrakTujuan penelitian ini yakni untuk mengetahui dan menganalisis pengaruh earnings dan arus kas dari aktivitas operasi secara simultan terhadap dividen tunai yang diterima oleh pemegang saham pada perusahaan manufaktur di Bursa Efek Jakarta (BEJ) dan juga pengaruh earnings dan arus kas dari aktivitas operasi secara signifikan terhadap dividen tunai yang diterima oleh pemegang saham pada perusahaan manufaktur di Bursa Efek Jakarta (BEJ).Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Jakarta (BEJ) yaitu sebanyak 150 perusahaan. Sampel ditentukan dengan metode purposive sampling, perusahaan yang dapat di jadikan sampel 11 perusahaan, sehingga sampel yang digunakan sebanyak 33, yang diperoleh dari data laporan keuangan tahun 2003-2005. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan menggunakan pooling data. Uji F dan T digunakan untuk menguji hipotesis penelitian.Hasil penelitian ini menunjukkan bahwa earnings dan arus kas dari aktivitas operasi berpengaruh secara simultan terhadap dividen tunai yang diterima oleh pemegang saham pada perusahaan manufaktur di Bursa Efek Jakarta (BEJ). Earnings dan arus kas dari aktivitas operasi tidak berpengaruh secara signifikan terhadap dividen tunai yang diterima oleh pemegang saham pada perusahaan manufaktur di Bursa Efek Jakarta (BEJ).Kata Kunci : earnings, arus kas dari aktivitas operasi, dan dividen tunai
PENGARUH MODAL KERJA DAN TOTAL HUTANG TERHADAP LABA USAHA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK 1NDONESIA PERIODE 2011-2015 Novien Rialdy
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Vol 1, No 1 (2017): Jurnal Ilmiah Kohesi
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4590.848 KB)

Abstract

ABSTRACT--s. Company has used productive working capital to make high profit but themanagement also make loans so that the debt level of the company will increase -.epital that is not always followed by an increase in profit increase. Debt increase isfollowed by an increase in working capital and debt laba.working capital increasefollowed by an increase in profit.-           theories used in this research are those of working capital, debt and working•          capital is a company's investment in short-term assets in the form of cash,inventory and accounts receivable. Debt indicates the source of capital from—  :perating profit is the arithmetic difference between revenues and expenses, not _ comprehensive income-    -e method used is quantitative approach, the kind of research is descriptive, the this research is explanatory. Data collection techniques was performed byn. The populations of this study were Manufacturing Companies listed on the Stock Exchange consisting of 134 companies and the samples consisted of 58:s of the study are significant effect on the working capital operating profit company period 2011-2015 with t.hftuno amounted to 14.196 is bigger 1.97190 ed and Hi accepted. Total debt significant effect on operating profit of the --g company period 2011-2015 with thitung amounted to 6.686 is bigger 1.97190and Hi accepted.of this study is the working capital and total debt significantlyJacturing company operating income in 2011-2015 with the value -of Fmung is —;.s.-ed with the value of Ftabel 3.04 then Fhrtuno > Ftabei means that Ho is rejected ,at=3ceed by the significant value of 0.000 is smaller than 0 05.Working Capital, Debt and Operating Income.
Model Pengukuran Kualitas Audit Internal (Studi Pada Auditor Internal Pada Perusahaan Swasta, BUMD dan BUMN di Kota Medan) Novien Rialdy; Maya Sari; Edisah Putra Nainggolan
Jurnal Samudra Ekonomi dan Bisnis Vol 11 No 2 (2020)
Publisher : Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (515.74 KB) | DOI: 10.33059/jseb.v11i2.2118

Abstract

The purpose of this study is to analyze the internal audit quality measurement model, with a study of internal auditors in private companies, BUMD and BUMN in Medan City. Determination of sample size is obtained by multiplying the number of construct variables with the total number of indicators, so as to obtain 170 people. Primary data were collected through questionnaire distribution techniques, and analyzed using Structural Equation Modeling method. The results of this study prove that there is a significant direct effect on independence, competence and motivation on due professional care; and there is a significant influence of independence, competence, motivation and due professional care on audit quality. Moreover, the results of this study found that indirectly, independence, competence and motivation proved to significantly influence audit quality through due professional care.
Model Pengukuran Motivasi dan Minat Karir Mahasiswa Akuntansi Sebagai Konsultan Pajak: Studi pada Perguruan Swasta di Kota Medan Novien Rialdy; Maya Sari; Mukmin Pohan
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.779

Abstract

This study aims to produce a Model of Measurement of Motivation and Career Interest of Accounting Students as Tax Consultants: Studies at Private Universities in Medan City. While the specific objective is to study the factors that influence the motivation and career interest of Accounting Students as Tax Consultants at Private Universities in Medan City and produce a Measurement Model of Motivation and Career Interests of Accounting Students as Tax Consultants: Studies at Private Universities in Medan City. The population in this study were all accounting students at several private universities in Medan City. Sampling in this study used purposive sampling with the criteria of students majoring in accounting in semester IV and VI. The type of data used in this research is primary data. Data were collected by distributing questionnaires to students. The data analysis technique used is descriptive statistical analysis and data analysis using the help of a computer program, namely SPSS (Statistical Package for Social Science). The results show that partially and simultaneously quality motivation, career motivation and economic motivation have a significant effect on Student Career Interests. Private University Accounting in Medan City.
PENGARUH STRUKTUR MODAL, KEPUTUSAN INVESTASI DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 – 2017 Novien Rialdy
-
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v1i3.2689

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal, keputusan investasi dan kebijakan dividen terhadap nilai perusahaan pada perusahaan BUMN periode 2013-2017. Metode penelitian ini adalah dengan menggunakan metode purposive sampling, dengan jumlah sampel 14 perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Metode analisis yang digunakan yaitu analisis regresi linier berganda. Hasil koefisien determinasi struktur modal, keputusan investasi dan kebijakan dividen sebesar 30,9 %, artinya sebesar 30,9 % nilai perusahaan mampu dijelaskan struktur modal, keputusan investasi dan kebijakan dividen. Hasil penelitian ini menunjukkan bahwa secara parsial struktur modal tidak berpengaruh dan tidak signifikan terhadap nilai perusahaan. Sedangkan keputusan investasi berpengaruh positif dan signifikan terhadap nilai perusahaan dengan nilai signifikan 0,003 dan kebijakan dividen berpengaruh signifikan terhadap nilai perusahaan dengan nilai signifikan 0,002. Secara simultan struktur modal, keputusan investasi dan kebijakan dividen berpengaruh positif signifikan terhadap nilai perusahaan pada perusahaan BUMN yang terdaftar di bursa efek Indonesia periode 2013-2017.
Analisis Efektivitas Penggunaan E-Filling Atas Penerimaan Pajak Pada KPP Pratama Medan Belawan Novien Rialdy; Rury Alfika Septiara
Prosiding FRIMA (Festival Riset Ilmiah Manajemen dan Akuntansi) No 2 (2019): Prosiding FRIMA
Publisher : Sekolah Tinggi Ilmu Ekonomi STEMBI Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.573 KB) | DOI: 10.55916/frima.v0i2.9

Abstract

Tujuan_ Mengetahui penggunaan E-filling di KPP Pratama Medan Belawan dan untuk mengetahui efektivitas penggunaan E-filling atas penerimaan pajak pada KPP Pratama Medan Belawan.Metode_Penelitian ini menggunakan data kualitatif dari sumber data primer dan sumber data sekunder. Dalam penelitian digunakan teknik pengumpulan data yaitu wawancara dan studi dokumentasiTemuan_ Berdasarkan hasil penelitian diketahui bahwa jumlah WPOP yang menyampaikan SPT dari Kec. Medan Belawan yang menggunakan E-filling masih sangat sedikit sehingga menunjukkan efektivitas penggunaan E-filling atas penerimaan pajak pada KPP Pratama Medan Belawan belum mencapai jumlah yang diharapkanImplikasi_ Selain itu setiap proses dari E-filling masih mempunyai kelemahan seperti wajib pajak yang tidak mendapat balasan dan konfirmasi atas pendaftaran peserta Filling dan kode Filling yang belum expired tetapi wajib pajak mendapatkan konfirmasi bahwa kode Filingnya sudah expired. Untuk itu diharapkan kepada DJP untuk melakukan tindakan agar keterbatasan yang ada pada e-filling bisa teratasi.Originalitas_ Adapun rumusan masalah dalam penelitian ini yaitu penggunaan E-filling dan efktivitas penggunaan E-filling atas penerimaan pajak di KPP Pratama Medan Belawan?.setelah data terkumpul dianalisa dengan menggunakan pendekatan deskriptif yang mengacu pada analisis data secara induktifTipe Penelitian_Studi Empiris/Studi lapangan
Influence of Return on Equity (ROE), The Price Earnings Ratio (PER) and the Capital Structure of The Company's Share Price Against the Sub Sectors of Transport Registered in Bursaefek Indonesia (BEI) the Period of 2015-2018 Novien Rialdy
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 3 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP)
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.081 KB) | DOI: 10.32535/ijafap.v2i3.589

Abstract

This research aims to find out whether the influence of Return on Equity (ROE), the Price Earnings Ratio (PER) and the Capital structure of the company's share price against the Sub Sectors of transport registered in Indonesia stock exchange (BEI) of the period of 2015-2018 well partially as well as simultaneous. The research method used is the quantitative approach, this type of research is descriptive and explanatory nature. This study contains a population of 39 companies with samples as many as 9 companies for the 4-year research period by using Purposive sampling technique as the determination of the sample. Engineering data collection, documentation, data types used are secondary data in financial statements BEI. The analysis of the data used is multiple linear regression. Prior to testing the hypothesis will be tested using the test data assuming the classics. The results of the analysis of the coefficient of determination in getting adjusted R square values of 0.382 mean variation variable the company stock price can be explained by variation in return on equity, variable price earnings ratio and structure of capital was amounted to 38.2% While the rest of 61.8% is explained by other free variables. The results showed that the simultaneous return on equity, price earnings ratio and capital structure influenced positively and significantly to the stock price with value and the value of 2.90 > 6.591 significant 0.01< 0.05. Partially, variable return on equity in partial positive and significant effect against the price of a stock with a value of 2.03693 > 3.739 and significant value of 0.01 < 0.05, The Price earnings ratio of positive and significant effect against the price of a stock with a value of 2.315 > 2.03693 and significant value of 0.027 < 0. 05.. partially capital structure variables do not affect the positive and significant price shares with a value of 0.448 < 2.03693 and significant value of 0.657 > 0.05.
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.
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 Rahmat 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 NEL ARIANTY Olivia Shafitri Panjaitan, Muhammad Adriansyah Pohan, Mukmin Pratama, Nugraha Purnama, Nadia Ika Qahfi Romula Siregar 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