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All Journal Jurnal Akuntansi dan Pajak SEIKO : Journal of Management & Business Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Ilmiah Edunomika (JIE) Accounting and Business Journal Economics and Digital Business Review Unram Journal of Community Service (UJCS) Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) The International Conference on Education, Social Sciences and Technology (ICESST) Proceedings of The International Conference on Business and Economics The Es Accounting and Finance Jurnal Perpajakan
Nasution, Nina Andriany
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect Of Intellectual Capital, Profit Sharing Ratio And Financing To Deposit Ratio On The Financial Performance Of Sharia Banks Nasution, Nina Andriany; Siregar, Saparuddin; Kamilah, Kamilah
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 7, No 1 (2023)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v7i1.12882

Abstract

The purpose of this research is to evaluate the financial performance of BPRS in North Sumatra. Specifically for the application of Intellectual Capital (IC), measurement of Profit Sharing Ratio (PSR) and measurement of Financing to Deposit Ratio (FDR) to Debt to Equity Ratio (DER) and Return On Equity (ROE). The research approach uses Quantitative with Panel Data Types from 2017 – 2021, Panel Data Multiple Linear Regression analysis techniques and Path Analysis. The results of this study are: Intellectual Capital has a positive and significant effect partially on the Financial Performance (DER, ROE) of BPRS in North Sumatra; Profit Sharing Ratio (PSR) has a positive and significant effect partially on the Financial Performance (DER) of BPRS in North Sumatra; Financing to Deposit Ratio (FDR) has a positive and significant partial effect on the Financial Performance (DER) of BPRS in North Sumatra. Intellectual Capital (IC), Profit Sharing Ratio (PSR) and Financing to Deposit Ratio (FDR) simultaneously have a positive and significant effect on the Financial Performance (DER, ROE) of BPRS in North Sumatra.
Kompetensi Auditor dan Audit Internal pada Laporan Keuangan Kabupaten Serdang Berdagai Ritonga, Achmad Chairul Azhari; Nasution, Nina Andriany; Heriyati Chrisna
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 2 (2024): Edisi Mei 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i2.1236

Abstract

This study aimed to determine how auditors' ability and the implementation of internal audits affect the quality of Serdang Bedagai Regency Local Government Financial Statements. The data collection method applied is to provide questionnaires or questionnaires to Officers and Auditors of the Inspectorate of Serdang Bedagai Regency. This study uses an associative/quantitative approach and the IBM SPSS Ver.27.0 data analysis tool. This study analyzes civil servants who work at the Inspectorate of Serdang Bedagai Regency. This study uses a saturated sample or census to collect 30 Inspectorate civil servants. This study uses multiple regression analysis to analyze the data. The results showed that the implementation of internal audit and auditor competence simultaneously improved and significantly improved the quality of the financial statements of the Regional Government of Serdang Bedagai
ANALYSIS THE INFLUENCE OF PRODUCTION FACTORS ON THE LEVEL OF INCOME AT HANDICRAFT INDUSTRY AT PANTAI JOHOR VILLAGE DATUK BANDAR SUB-DISTRICT IN TANJUNG BALAI Nasution, Nina Andriany
Accounting and Business Journal Vol 1 No 2 (2019): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v1i2.970

Abstract

To accelerate the economy, Industrialization is required as a must because it ensures the continuity of the process of economic development with the pace of high economic growth and sustainable income-generating per capita each year. Industrialization is the root principle of national and regional development, which aims to create an advanced society and independent as well as prosperous and unseen. This study aims to determine the Factors of Production that affect the Level of Income On the Industrial Crafts in Pantai johor Village of Datuk Bandar subdistrict, Tanjung Balai. This study uses to approach the quantitative data with the model of multiple regression analysis. The results showed that the Independent Variables are Material Raw materials, Labor, Capital, Entrepreneurship in partial effect significant to the Dependent Variable i.e. the Level of Income on The Craft Industry. The next Variables simultaneously Independent, namely Raw Materials, Labor, Capital, Entrepreneurship significant effect on the Dependent Variable namely the Level of Income on the Industrial Crafts. The results of this research will be published in the scientific through Scientific journals Abdi Ilmu and the Journal of Accounting and Business that have the ISSN, as well as held a seminar on the implementation of the results of the study. It's also the making of the book as a material of teaching of additional subjects Public Sector Accounting, Financial Management, and Taxation.
Sistem Pengendalian Internal Pemberian Kredit Pada Bank Mandiri Kantor Cabang Pembantu Mandiri Mitra Usaha Stabat Kwala Begumit Purba, Hesty Agnes Tesalonika; Mariyam; Nasution, Nina Andriany
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 4 (2024): Agustus 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i4.2891

Abstract

The internal control system implemented at PT. Bank Mandiri (Persero) MMU Stabat Kwala Begumit has been implemented well in accordance with the COSO model, taking into account five components; control environment, risk assessment, control activities, information and communication and monitoring activities. Apart from that, PT. Bank Mandiri (Persero) MMU Stabat Kwala Begumit also provides credit services based on SPK and work culture, so that offers of financial assistance in the form of credit are right on target and do not harm the Bank. This is supported by the percentage of active debtor payments reaching 93%. This research aims to create a systematic, factual and accurate description, picture of the facts related to the case study investigated regarding the internal control system in granting credit at PT. Bank Mandiri (Persero) MMU Stabat Kwala Begumit. The results of this research were achieved using qualitative research methods with a case study approach.
ANALYSIS OF LIQUIDITY, SOLVENCY, PROFITABILITY, ACTIVITY, INVESTMENT RATIO IN ASSESSING FINANCIAL PERFORMANCE ON TELECOMMUNICATIONS COMPANIES REGISTERED ON THE IDX YEAR 2020 – 2022 Simarmata, Desi Kartika; Nasution, Nina Andriany
Proceeding of The International Conference on Business and Economics Vol. 2 No. 2 (2024): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v2i2.1873

Abstract

The aim of this research is to analyze Liquidity, Solvency, Profitability, Activity, Investment Ratios in Assessing Financial Performance in Telecommunication Companies Listed on the IDX in 2020 - 2022. The method used in this research is a quantitative descriptive method, the data in this research uses data secondary. Based on the research results, it shows that the Liquidity Ratio of PT. Inti Bangun Sejahtera, Tbk in 2021 was measured based on the Current Ratio of 280.86% which was declared very good in assessing Financial Performance. PT Solvency Ratio. Inti Bangun Sejahtera, Tbk in 2021 was measured based on the Debt to Asset Ratio of 31.03% which was declared very good in assessing Financial Performance. Profitability Ratio PT. Solusi Tunas Pratama Tbk in 2022 based on a Net Profit Margin of 49.59% is declared very good in assessing Financial Performance. The Activity Ratio which is measured based on the Total Asset Turnover Ratio is stated to be not good in assessing Financial Performance. Investment Ratio PT. Bali Towerindo Sentra Tbk in 2022, which was measured based on a Dividend Yield of 18.43%, was declared very good in assessing the Financial Performance of telecommunications companies listed on the IDX in 2020 - 2022.
The Effect Of Liquidity, Solvency, Profitability and Activity On Financial Performance AT PT. Adi Sarana Armada Tbk On The IDX Mulia Sari; Nasution, Nina Andriany
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 3 No. 2 (2024): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v3i2.416

Abstract

This research is motivated by a decrease in the Liquidity Ratio in cash and cash equivalents due to an increase in investment acquisition and purchase of fixed assets which will cause depreciation expenses in the coming years to be greater which will directly reduce the company's profit. The Solvency Ratio has increased due to an increase in debt which will directly increase interest expenses, so it must be covered from operating profit. The Profitability Ratio has decreased in current year profit because the increasing amount of expenses will reduce net profit. The Activity Ratio has decreased inventory turnover due to decreased sales which has resulted in an increase in the amount of inventory. The purpose of this study is to determine the effect of Liquidity, Solvency, Profitability and Activity on Financial Performance at PT. Adi Sarana Armada Tbk. which is listed on the Indonesia Stock Exchange (IDX). The method used in this study is a quantitative descriptive method, the data in this study uses secondary data. Based on the results of the study, it shows that Liquidity ratio using Current Ratio has a partial positive effect on Financial Performance with Good criteria, this shows the company's ability to pay short-term obligations. Solvency ratio using Debt To Equity Ratio does not have a partial effect on Financial Performance with Poor criteria, this shows the company's inability to meet long-term obligations because risk assessment is ineffective, resulting in a greater risk of loss. Profitability ratio using Return On Asset does not have a partial effect on Financial Performance with Poor criteria, this shows that it is inefficient in using its assets to generate profits and ineffectiveness in accounts receivable turnover so that the small capital invested. Activity ratio using Total Asset Turn Over has a partial positive effect on Financial Performance with Very Good criteria, this shows the company's ability to utilize its assets to generate income.
ANALISIS KUALITAS AUDIT DALAM MENILAI LAPORAN KEUANGAN BISNIS (STUDI KASUS PT. DARMI BERSAUDARA, TBK YANG TERDAFTAR DI BEI) PADA KANTOR AKUNTAN PUBLIK (KAP) GIDEON MEDAN Nasution, Nina Andriany
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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

Abstract

Penelitian ini bertujuan untuk menganalisis kualitas audit dalam menilai laporan keuangan. Teori yang digunakan dalam penelitian ini adalah Standar Akuntansi Keuangan. Hipotesis yang diajukan adalah opini audit, kualitas audit dan penilaian laporan keuangan. Bahwa alat analisis dalam penelitian ini menggunakan metode deskriptif kualitatif yaitu dengan menilai laporan keuangan PT. Darmi Bersaudara, Tbk. yang dilakukan auditor maka menghasilkan opini audit. Opini audit mengenai kewajaran laporan keuangan yang didasarkan pada kesesuaian laporan keuangan dengan prinsip akuntansi berterima umum. Opini audit harus dapat dipertanggungjawabkan oleh auditor pada Kantor Akuntan Publik (KAP) Gideon Medan yang menyatakan bahwa telah sesuai dengan standar, norma dan peraturan. Berdasarkan hasil penelitian dapat disimpulkan bahwa: a. Pengungkapan laporan keuangan mencerminkan transaksi dan peristiwa yang mendasari dengan suatu cara yang mencapai penyajian wajar; b. Kualitas audit sesuai dengan ketentuan etika yang relevan mengenai independensi dan mengkomunikasikan seluruh hubungan dan hal lain yang dianggap secara wajar; c. Opini auditor menyatakan bahwa laporan keuangan menyajikan secara wajar dalam semua hal yang material. Kata Kunci: Kualitas Audit, Opini Audit dan Laporan Keuangan
Analisis Penerapan Activity-Based Management, Sistem Pengendalian Biaya, dan Penggunaan Teknologi Informasi terhadap Efisiensi Biaya Produksi pada CV. Berkah Ramadhan Sukses Makmur di Kota Binjai Gusfianda, M. Dicky; Nasution, Nina Andriany; Franita, Riska
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

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

Abstract

Penelitian ini bertujuan untuk menganalisis Penerapan Activity-Based Management, Sistem Pengendalian Biaya, dan Penggunaan Teknologi Informasi terhadap Efisiensi Biaya Produksi pada CV. Berkah Ramadhan Sukses Makmur di Kota Binjai. Metode analisis data yang digunakan adalah analisis deskriptif kuantitatif. Data yang digunakan data primer dan data sekunder. Teknik pengumpulan data mencakup wawancara, dokumentasi, studi pustaka, dan observasi. Analisis data dilakukan melalui tahapan pengumpulan, reduksi, penyajian data, dan penarikan kesimpulan untuk mengetahui pengaruh penerapan ketiga variabel terhadap efisiensi biaya produksi. Hasil penelitian menunjukkan bahwa ABM belum diterapkan secara optimal karena tidak adanya pemetaan aktivitas dan perhitungan biaya berbasis aktivitas. Sistem pengendalian biaya juga belum efektif akibat pencampuran antara pengeluaran pribadi dan usaha. Selain itu, pencatatan keuangan masih dilakukan secara manual dan tidak terstandar, sehingga menyulitkan analisis biaya yang akurat. Meski penjualan relatif stabil, margin keuntungan tetap rendah karena tidak adanya perhitungan formal atas harga pokok produksi. Oleh karena itu, penerapan ABM, disiplin biaya, dan digitalisasi pencatatan dinilai penting untuk meningkatkan efisiensi dan daya saing perusahaan.
From the Eastern Tip of Sumatra: Bringing Local Wisdom to Life Through English-Language Films Efrizah, Doni; Subambang H; Nasution, Nina Andriany; Febrio Ardly Saefsan; Vivi Oxana Putri
Unram Journal of Community Service Vol. 6 No. 3 (2025): September
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i3.1149

Abstract

This community service program was implemented in Secanggang Village, Langkat Regency, at the eastern tip of Sumatra, a region renowned for its rich Malay traditions. The initiative aimed to preserve and promote local wisdom by producing an English-language short film, while simultaneously enhancing the English proficiency and acting skills of the younger generation. Using a participatory, training-based approach, participants received practical instruction in English communication and performance, which they applied directly in film production. Supported by Arti Studio Creative Network, the program encompassed language training, acting workshops, and technical assistance in filmmaking. The 28-minute film highlighted key aspects of Malay culture, including the historical Datuk Secanggang House, the Tepak Sirih Dance, and traditional culinary practices, thereby blending cultural documentation with global communication. Evaluation results indicated notable improvements in participants’ speaking confidence, acting ability, and cultural awareness. Beyond functioning as a work of visual art, the film served as a medium for language education, cultural preservation, and community empowerment. This activity demonstrates that local traditions can be creatively sustained through the integration of international languages and film. Future efforts should focus on sustained film production, broader community engagement, and optimized digital dissemination to ensure Malay cultural heritage from North Sumatra reaches a global audience.
TATA CARA PELAPORAN PAJAK TERHUTANG SURAT PEMBERITAHUAN MASA TERHADAP PAJAK PERTAMBAHAN NILAI PADA CV BINA PRATAMA REKAYASA Nasution, Nina Andriany; Fitriani, Annisa
JURNAL PERPAJAKAN Vol 7 No 1 (2025): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v7i1.4963

Abstract

Value Added Tax Return Notice is used by corporate taxpayers to calculate the amount of tax that must be paid when subject to Taxable Goods (BKP) or Taxable Services (JKP) that must be reported. In addition to reporting payments or returning tax returns, Value Added Tax refunds can also be used to report assets and liabilities and pay taxes to buyers or collectors. Tax Notification Periods are usually reported every month, even if the balance does not change or the value of the rupiah in the relevant tax period is zero (0). The due date of the report is at the end of the following month, which is the 30th or 31st month after the tax period. Except for certain conditions described in Ministry of Finance regulations PER-80 / PMK.03 / 2010, the due date is not the end of the following month after the end of the relevant control period. If it is too late to report the VAT notification, a fine of Rp. 500,000 (KUP Article 7 (1))
Co-Authors Agustin, Khairani Annisa Fitriani, Annisa Efrizah, Doni Febrio Ardly Saefsan Fitri Yani Panggabean Franita, Riska Gusfianda, M. Dicky Harahap, Nurhabibah Heriyati Chrisna Kamilah, Kamilah Mariyam Mulia Sari Purba, Hesty Agnes Tesalonika Ritonga, Achmad Chairul Azhari Saparuddin Siregar Simarmata, Desi Kartika Subambang H Vivi Oxana Putri