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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 International Journal of Business Economics (IJBE) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) 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 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 ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI 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
Novien Rialdy
Universitas Muhammadiyah Sumatera Utara
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The Influence of Asset Growth And Sales Growth On Profitability In Food And Beverage Companies Listed On The Indonesia Stock Exchange Rangkuti , Anggita Sari; Rialdy, Novien
Indonesian Journal of Innovation Multidisipliner Research Vol. 3 No. 1 (2025): March
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v3i1.339

Abstract

Problems In this study is the survival of the company is influenced by many things including the profitability of the company itself. Profitability is one of the factors to assess the good or bad performance of the company. The purpose of this study is to determine the effect of asset growth and sales growth on the profitability of food and beverage companies listed on the Indonesia Stock Exchange for the period 2020-2024. This study uses a quantitative research method with an associative approach. The sampling method uses the purposive sampling method. The data collection technique used is documentation by means of direct observation and accessing the official website of the Indonesia Stock Exchange. The data analysis technique used is the multiple linear analysis method using SPSS software through the stages of descriptive statistical tests, classical assumption tests and hypothesis tests. The results of this study partially show that asset growth does not affect profitability, this is because it has a negative sign with a t count of -0.943 <t table 1.692, and sales growth does not affect profitability because it has a negative sign t count of -0.588 <t table 1.692 and simultaneously shows that asset growth and sales growth do not affect profitability, this can be seen from f count 1.086 <f table 3.29 in food and beverage companies listed on the Indonesia Stock Exchange so it can be concluded that if asset growth and sales growth increase or decrease, it will not affect profitability in food and beverage companies listed on the Indonesia Stock Exchange
Analysis of Calculation, Deduction and Reporting of Income Tax PPh 21 on Salary of Non-Permanent Employees Panjaitan, Muhammad Adriansyah; Rialdy, Novien
Indonesian Journal of Innovation Multidisipliner Research Vol. 3 No. 1 (2025): March
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v3i1.340

Abstract

Tujuan penelitian pada umumnya bertujuan Untuk mengetahui penghitungan PPh pasal 21 di PT. Teleshindo Shoop Cabang Medan. Untuk mengetahui pemotongan PPh pasal 21 di PT. Teleshindo Shoop Cabang Medan. Untuk mengetahui pelaporan PPh pasal 21 di PT. Teleshindo Shoop Cabang Medan. Teknik data pada penelitian ini dilakukan dengan deskriptif yaitu dengan mempelajari, mengklasifikasikan, dan mengalisis data sekunder berupa catatan – catatan, laporan keuangan, maupun informasi lainnya yang terkait dengan lingkup penelitian ini. Data penelitian mengenai PPh 21. Dari hasil analisis pada PT. Telesindo Shoop terjadi perselisihan data perhitungan tidak sesuai tarif PTKP pada pajak penghasilan wajib pajak orang pribadi sementara menurut PPh pasal 21. PPh pasal 21 merupakan pajak yang dipotong atas penghasilan yang diterima oleh karyawan tidak tetap. Pemotongan PPh Pasal 21 tidak sesuai dengan undang-undang perpajakan Nomor 36 Tahun 2008. Dalam pelaporan PPh Pasal 21 ke kantor pajak perusahan selalu terlambat dari tanggal menurut UU No. 36 Tahun 2008 dimana Penyetoran pajak penghasilan pasal 21 wajib pajak orang pribadi dilaksanakan sebelum tanggal 10 masa pajak berikutnya dengan membayar pajak terutang atas gaji/ penghasilan yang diperoleh dari perusahaan.
PENGARUH BOOK TAX GAP DAN ARUS KAS TERHADAP PERSISTENSI LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rangkuti, Anggita Sari; Rialdy, Novien
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 1 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i1.123

Abstract

This study aims to examine and analyze the effect of cash flow and the difference between accounting profit and fiscal profit on earnings persistence in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2016 - 2019 period. The population used in this study were 26 food companies. and beverages listed on the Indonesia Stock Exchange, while the samples taken were 9 food and beverage companies using purposive sampling. The data analysis technique in this research is using Descriptive Statistical Analysis, Simple Linear Regression analysis, classical assumption test, hypothesis testing, and Coefficient of Determination with a significance level of 5%. The data processing in this study used the SPSS (Statistics Pakcage for the Social Sciences) software program for Windows version 23.00. The results of this study indicate that cash flow has no significant effect on earnings persistence of -0.415 with a significance of 0.681. The difference between Accounting Profit and Fiscal Profit has a significant effect on Earning Persistence of 11.510 with a significance of 0.000. Cash flow and the difference between accounting profit and fiscal profit together have a significant effect on earnings persistence of 66.978 with a significance of 0.000
Pemberdayaan Masyarakat Melalui Kerajinan Anyaman Bambu Dalam Menambah Pendapatan Ekonomi Masyarakat Desa Bandar Baru Mukmin Pohan; Novien Rialdy; Ami Kumala Sari
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 2 No. 3: Juni-September 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v2i3.1689

Abstract

Penelitian kuliah kerja nyata ini dilakukan di desa Bandar Baru kecamatan Sibolangit, kabupaten Deli, sumatera utara. Kuliah kerja nyata ini bertema “Kewirausahaan dan Bisnis” yang bertujuan agar dapat membantu meningkatkan perekonomian dan keterampilan masyarakat, baik dari segi pengelolaan sumber daya alam menjadi sebuah barang yang bisa diperjual belikan. Desa Bandar Baru adalah Desa dengan kawasan pemukiman, terminal, pasar, sarana rekreasi, penginapan- penginapan, dan lahan pertanian. Di Desa Bandar Baru terkenal sebagai tempat wisata yang beragam, mulai dari taman bermain bertaraf Internasional seperti Hillpark, Hotel dan Villa, pertanian sayur-sayuran, taman pramuka yang biasa digunakan intuk kegiatan edukasi atau kegiatan berkemah serta taman wisata sibolangit yang sangat asri dan sejuk. Usaha yang dilakukan warga setempat adalah anyaman bambu yang sudah menjadi usaha sehari-hari masyarakat Desa Bandar. Dengan adanya pemberdayaan dan pemanfaatan Bambu ini maka dapat membantu menghasilkan pendapatan. Penelitian ini menggunakan metode observasi.
Integrasi Nilai-Nilai Islam dan Praktik Manajemen Kontemporer Nasution, Siti Zahra Amelia Putri; Rialdy, Novien
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 1 (2025): February
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14597590

Abstract

This journal discusses the integration of Islamic values into contemporary management practices, highlighting the importance of Islamic economics in a global context. By emphasizing principles such as justice, trustworthiness, and balance between the world and the hereafter, this article shows how Islamic management can be implemented to create an effective and ethical organization. The application of these values is not only relevant to achieving business goals, but also to building an inclusive and sustainable work environment.
Manajemen Bisnis Syariah dalam Kehidupan Sehari-hari Arum, Tantri; Rialdy, Novien
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 1 (2025): February
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the application of sharia business management in everyday life. The main focus of the study is how sharia principles are applied in various aspects of business, including transactions, business management, and the relationship between business owners and employees. With a qualitative approach, this study analyzes relevant literature to explore the benefits and challenges in implementing sharia business management. The results of the study indicate that the application of sharia principles, such as honesty, fairness, and transparency, can improve the relationship between business owners and consumers, as well as create a fairer and more sustainable economic system.
Penerapan Etika Bisnis Syariah dalam Bisnis UMKM (Studi Kasus Roemah Burger Bagan Deli) Siti Afifah Salsabila; Novien Rialdy
PRODUCTIVITY: Journal of Integrated Business, Management, and Accounting Research Vol. 1 No. 2 (2024): PRODUCTIVITY: Journal of Integrated Business, Management, and Accounting Resear
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/product.v1i2.43

Abstract

This study aims to determine the sharia business ethics applied by the owners of Micro, Small and Medium Enterprises (MSMEs) Roemah Burger using a qualitative approach, this study collected data through in-depth interviews and observations at MSME Roemah Burger. MSME Roemah Burger itself is a business engaged in the culinary field such as burgers, kebabs, toast, roti canai and pempek. The results of the analysis show that ethics in a business are very important because this is the main foundation in running a business where buyers will feel satisfied with the ethics applied by the seller where the application of this ethics is increasingly relevant to create sustainable competitiveness and increase customer trust. This ethic does not only cover the attitude of the seller but also the condition of a product being marketed whether it is as claimed or exaggerated. This is very important to apply in every business so that the business gets the satisfaction desired by buyers and will become loyal customers, this can also increase profits in a business. Islam itself permits buying and selling as long as it is in accordance with the principles of the Islamic religion
Kajian Literatur tentang Pengaruh Logo Halal Terhadap Keputusan Pembelian Konsumen Muslim di UMKM Fadhil Musyafa; Novien Rialdy
PRODUCTIVITY: Journal of Integrated Business, Management, and Accounting Research Vol. 1 No. 2 (2024): PRODUCTIVITY: Journal of Integrated Business, Management, and Accounting Resear
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/product.v1i2.44

Abstract

This study aims to analyze the influence of halal logos on consumer purchase decisions in MSMEs through a literature review approach. The halal logo is one of the important elements in building Muslim consumer trust and increasing the competitiveness of MSMEs in the local and global markets. This study collects and synthesizes various previous studies that discuss the relationship between halal logos, consumer perceptions, and purchasing decisions. Data collection is carried out through systematic searches in databases such as Google Scholar, with the keywords "halal logo", "purchase decision", "MSME". The analysis technique used is content analysis to identify patterns, themes, and relationships between halal logos, Muslim consumer perceptions, and purchase decisions. The result of this study is that the halal logo plays a significant role in increasing consumer trust, loyalty, and preference for MSME products. In addition, the use of halal logos is also considered an effective strategy in strengthening MSME branding. This research makes a theoretical contribution to the development of a sharia-based economy and provides practical insights for MSME actors in optimizing the potential of the halal market
PENGARUH KOMPETENSI DAN PELATIHAN TERHADAP KEPUASAN KERJA RS MARTHA FRISKA Novien Rialdy; Irwan Syari Tanjung; Willy Yusnandar
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1281

Abstract

Competence is a basic characteristic possessed by someone who has direct influence to predict the performance of a company's employees. Competence is needed to improve the quality of human resources in the company. In addition to competence, training can also influence the progress of the company. A company needs to provide training to employees. The objective of the study is to test and analyze the effects of competence and training on employee performance at Martha Friska Hospital Medan. The research data were analyzed by using multiple linear regression analysis. The research populations were 212 employees while the research samples were 138 respondents. The result of the study shows that competence and training simultaneously have a significant effect on employee job satisfaction.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN Indah Ayu Rizky; Novien Rialdy
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1283

Abstract

The purpose of this research is to examine and analyze the influence of the Accounting Information System and Human Resource Competence on the Quality of PT's Financial Reports. Herfimta Farm and Plantation. The approach used in this research is an associative approach. The population in this study were all employees of the financial department of PT. Pelindo Belawan Container Terminal has 39 people. The sample in this study used saturated sampling totaling 39 PT people. Herfinta Farm and Plantation. And this research uses survey research with data collection techniques in this research using questionnaire techniques. The data analysis technique in this research uses a quantitative approach using statistical analysis using Auter Model Analysis, Inner Model Analysis and Hypothesis Testing. Data processing in this research uses the PLS (Partial Least Square) software program. The results of this research prove that the Accounting Information System influences the Quality of Financial Reports. Human Resource Competency influences the Quality of Financial Reports
Co-Authors Afriyani, Merry Aginta, Gadis Ahmadi, Adinda Khairunisa Amanda, Adila Tri 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 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 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