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Novien Rialdy
Universitas Muhammadiyah Sumatera Utara
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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.
Analisis Pengaruh Likuiditas dan Opini Audit terhadap Ketepatan Waktu dalam Pelaporan Keuangan pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Novien Rialdy
Formosa Journal of Computer and Information Science Vol. 1 No. 1 (2022): March 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.218 KB) | DOI: 10.55927/fjcis.v1i1.481

Abstract

High level of liquidity in the company indicates that the company is able to meet its short term obligations properly. The audit opinion is given to know the level of the company's survival. Liquidity describes the company's ability to pay short-term obligations. Sheet audit opinion is the responsibility of public accountants to give an opinion on the fairness of financial statements prepared by management. Timeliness means that the information must be available when needed. The research method is quantitative, the kind of research is quantitative descriptive, while the nature of this research is explanatory research. This study population were manufacturing companies listed in Indonesia Stock Exchange in 2019-2021 period, amounting to 145 companies. This research sample consisted of 375 samples taken from samples of 125 companies.The study found that liquidity and audit opinion do not affect the timeliness of financial reporting on manufacturing companies listed in Indonesia Stock Exchange in 2019-2021 period with significant value is much greater than the significance level (0.05).
Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Pada perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (2016-2020) Jihan Nabilah; Novien Rialdy
el-Amwal Vol 5, No 2 (2022): El-Amwal
Publisher : LPPM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/el-amwal.v5i2.8175

Abstract

Tujuan dari penelitian ini adalah untuk melihat seberapa besar pengaruh Good Corporate Governance terhadap Kinerja Keuangan pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2020. Metode penelitian yang digunakan adalah kuantitatif. Data yang digunakan adalah laporan tahunan 43 perusahaan perbankanpertambangan sub sektor pertambangan batubara yang terdaftar di (www.idx.co.id) pada tahun 2016-2020. Analisis data yang digunakan dalam penelitian ini menggunakan teknik regresi berganda dengan bantuan program SPSS 23.0. Hasil penelitian menunjukkan bahwa Good Corporate Governance berpengaruh signifikan terhadap Kinerja Keuangan pada perusahaan perbankan yag terdaftar di Bursa Efek tahun 2016-2020 dengan nilai signifikansi Good Corporate Governaance (X1) sebesar 0,006<0,05 dan t hitung 2,603 > t tabel 1,81246. Corporate Social Responsibility berpengaruh signifikan terhadap Kinerja Keuangan pada perusahaan perbankan yag terdaftar di Bursa Efek tahun 2016-2020 dengan nilai signifikansi Corporate Social Responsibility (X2) sebesar 0,002<0,05 dan t hitung 2,029 > t tabel 1,81246. Good Corporate Governance dan Corporate Social Responsibility secara simultan berpengaruh signifikan terhadap Kinerja Keuangan pada perusahaan perbankan yag terdaftar di Bursa Efek tahun 2016-2020 dengan nilai signifikansi 0,000 yang nilainya lebih kecil dari 0,05 dan F hitung 12,180 > F tabel  4,10. Dewan Direksi memiliki pengaruh yang cukup besar dalam menentukan arah perbankan untuk mencapai laba.Oleh sebab itu, Dewan Direksi memiliki pengaruh signifikan untuk meningkatkan Kinerja Keuangan Perbankan.Dewan direksi berperan sebagai pimpinan sebuah perusahaan yang melaksanakan strategi dan kebijakan perusahaan untuk meningkatkan kinerja perusahaan
ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PADA KPRI SEKATA KECAMATAN DOLOK MASIHUL Novien Rialdy; Dewi Isnaini
Prosiding Seminar Nasional USM Vol 3, No 1 (2022): SEMNAS MULTIDISIPLIN ILMU
Publisher : Universitas Serambi Mekkah

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Abstract

Tujuan penulis melakukan penelitian untuk mengidentifikasikan dan mendeskripsikan kinerja keuangan KPRIdengan standart perhitungan peraturan menteri koperasi Nomor : 14/Per/M.KUKM/XII/2009, menganalisis kinerja keuangan apakah dalam kondisi baik atau tidak baik jika dilihat dari peraturan menteri koperasi Nomor : 14/Per/M.KUKM/XII/2009 tentang penilaian KSP dan USP koperasi dari RasioKas, Return On Invesment, Return On Equity dan Total Modal Sendiri terhadap Total Asset.Penelitian ini menggunakan pendekatan deskriptif, yaitu suatu metode yang dilakukan dengan mengumpulkan, mengkalsifikasi, menganalisis, serta menginterprestasikan data yang berhubungan dengan masalah yang dihadapi dan membandingkan dengan pengetahuan teknis (data sekunder) dengan keadaan yang sebenarnya pada perusahaan untuk kemudian mengambil kesimpulan. Berdasarkan hasil analisis data bahwa kinerja keuangan KPRI Sekata yang diukur dengan RasioKas, Return On Invesment, Return On Equity dan Total Modal Sendiri terhadap Total Asset masih berada dibawah standart perhitungan peraturan menteri koperasi Nomor : 14/Per/M.KUKM/XII/2009. Kata kunci :Rasio Kas, Return On Invesment, Return on Ewuity, Total Modal Sendiri KPRI Sekata
PENGARUH LINGKUNGAN KERJA FISIK DAN DISIPLIN KERJA TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. ASTRA INTERNASIONAL TBK, (AUTO2000 MEDAN) Nadia Ika Purnama; Novien Rialdy
Prosiding Seminar Nasional USM Vol 3, No 1 (2022): SEMNAS MULTIDISIPLIN ILMU
Publisher : Universitas Serambi Mekkah

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Abstract

Lingkungan kerja fisik dan disiplin kerja memiliki kegunaan yang sangat penting dalam meningkatkan kepuasan kerja karyawan dan hal itu harus di perhatikan oleh perusahaan. Kepuasan kerja karyawan akan menjadi faktor yang sangat diutamakan khususnya pada keuntungan perusahaan dalam jangka panjang dalam membantu menghadapi tanggung jawab yang lebih besar di waktu yang akan datang. Penelitian ini dilakukan di PT. Astra Internasional, Tbk (Auto2000 Medan )dengan besarnya sampel yang diambil dalam penelitian ini berjumlah 98 orang. Metode penelitian menggunakan kuantitatif.Hasil penelitian secara simultan menujukan bahwa Lingkungan kerja fisik dan Disiplin kerja berpengaruh positif dan signifikan terhadap kepuasan kerja karyawan (9.7003.09) dengan tingkat signifikan 0.004 dari 0.05.Secara parsial lingkungan kerja fisik berpengaruh positif dan signifikan terhadap kepuasan kerja karyawan dengan nilai thitung sebesar 2.914 dan nilai ttabel sebesar 1.98525 maka nilai thitung ttabel (2.9141.98525) dengan nilai signifikan sebesar 0.004 0.05, secara parsial lingkungan kerja fisik berpengaruh positif dan signifikan terhadap kepuasan kerja karyawan dengan nilai thitung ttabel (2.9141.98525) dengan nilai signifikan sebesar 0.004 0.05. Kata kunci : Lingkungan kerja fisik, disiplin kerja, kepuasan.
Bagaimana Cara Menumbuhkan Jiwa Kewirausahaan, Meningkatkan Kreativitas Masyarakat Serta Membangun Edukasi Untuk Membangkitkan Semangat Belajar Pada Anak Usia Dini Di Desa Pematang Johar Novien Rialdy; Salsa Yolanda Putri
ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Vol. 3 No. 3 (2022): Oktober
Publisher : CERED Indonesia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/jas.v3i3.798

Abstract

Usaha Mikro Kecil Menengah (UMKM) merupakan kegiatan usaha yang mampu memperluas lapangan kerja, memberikan pelayanan ekonomi secara luas kepada masyarakat, berperan dalam proses pemerataan dan peningkatan pendapatan masyarakat, mendorong pertumbuhan ekonomi, dan berperan dalam mewujudkan stabilitas nasional. Pengabdiaan yang dilakukan penulis memiliki misi untuk menjadikan masyarakat Desa Pematang Johar kecamatan Labuhan Deli Kabupaten Deli Serdang menyadari akan pentingnya menerapkan pengembangan UMKM, Membangun Edukasi, dan meningkatkan semangat belajar anak-anak dusun II desa pematang johar. Beberapa kegiatan yang dilakukan adalah membuat sebuah produk makanan yaitu donat dengan bahan dasar pisang dan memberikan fasilitas belajar tambahan kepada anak-anak setempat. Hasilnya, melalui beberapa kegiatan di atas mampu meningkatkan keinginan masyarakat untuk mengembangkan UMKM dengan pengelolaan potensi yang ada di desa serta meningkatkan semangat belajar anak-anak dusun II
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
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