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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
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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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Analisis Pengaruh Etika Bisnis, Profesi Akuntan Dan Akuntabilitas Sosial Terhadap Nilai Kearifan Lokal Pada PT. Kecap Asin Aneka Guna Di Kota Langsa Harahap, Nurhabibah; Nasution, Nina Andriany
SEIKO : Journal of Management & Business Vol 9, No 1
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v9i1.10328

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui baik secara parsial maupun simultan pengaruh etika bisnis, profesi akuntan dan akuntabilitas sosial terhadap nilai kearifan lokal pada PT. Kecap Asin Aneka Guna Di Kota Langsa. Metode penelitian ini menggunakan asosiatif kuantitatif. Populasi dan sampel penelitian ini berjumlah 38 karyawan di PT. Kecap Asin Aneka Guna Di Kota Langsa yang terdiri dari manajer, supervisor dan karyawan. Teknik pengumpulan data yang digunakan adalah kuesioner. Teknik analisis data yang digunakan adalah analisis data kuantitatif yang terdiri dari uji validitas, uji reliabilitas, uji asumsi klasik, regresi berganda, uji hipotesis dan koefisien determinasi. Berdasarkan hasil penelitian yang telah diuraikan bahwa secara parsial ada pengaruh signifikan etika bisnis terhadap Nilai kearifan lokal. Secara parsial ada pengaruh signifikan Profesi akuntan terhadap Nilai kearifan lokal.. Secara parsial ada pengaruh signifikan Akuntabilitas terhadap Nilai kearifan lokal Secara simultan ada pengaruh signifikan etika bisnis, Profesi akuntan dan Akuntabilitas terhadap Nilai kearifan lokal.. Nilai persentase dari indikator nilai kearifan lokal pegawai dikantor Secara simultan kepemimpinan, motivas dan akuntabilitas berpengaruh positif terhadap nilai kearifan lokal.
ANALISIS LAPORAN REALISASI ANGGARAN PENDAPATAN PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPKAD) KOTA MEDAN Nasution, Nina Andriany
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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

Abstract

This research aims to prepare a Budget Realization Report (LRA) which includes ratios with criteria. The theory used in this research is government accounting standards and the hypothesis proposed is that income variance is unfavorable, regional independence is very good and the effectiveness of PAD is quite effective. That the analytical tool in this research uses a quantitative descriptive method, namely by studying government accounting standards applied in the field so that there are differences with phenomena and the field in the field of the Medan City Regional Financial and Asset Management Agency (BPKAD). Based on the research results, it can be concluded that regional revenues have not been able to obtain revenues exceeding the budgeted amount and have not been able to increase original regional revenues, including revenues. Keywords: Budget Realization Report, Income Analysis and PAD Effectiveness
Analysis of Return on Equity and DER on Economic Value Added at PT. BPRS Puduarta Insani Deli Serdang District Nasution, Nina Andriany; Panggabean, Fitri Yani; Agustin, Khairani
The Es Accounting And Finance Vol. 2 No. 03 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i03.298

Abstract

To analyze Return on Equity and DER (Debt to Equity Ratio) on Economic Value Added at PT. BPRS Puduarta Insani Deli Serdang District. Specifically, to analyze the measurement of Return on Equity (ROE) and DER on Economic Value Added (EVA). Uses Regression Data Type from 2016 - 2023, Multiple Linear Regression. The results are: 1) ROE has a positive and partially significant effect on EVA, because an increase in equity can increase the added value of positive EVA at PT. BPRS Puduarta Insani Deli Serdang; 2) DER has a negative and partially significant effect on EVA, because debt that exceeds the asset value can reduce the equity value. Low Equity will cause a negative EVA value at PT. BPRS Puduarta Insani Deli Serdang; 3) ROE and DER simultaneously have a positive and significant effect on EVA at PT. BPRS Puduarta Insani Deli Serdang District.
EVALUASI KINERJA MANAJEMEN MELALUI ANALISIS RASIO KEUANGAN PADA INSPEKTORAT PROVINSI SUMATERA UTARA Nasution, Nina Andriany
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.12827

Abstract

This research was conducted to evaluate management performance through financial ratio analysis at the North Sumatra Provincial Inspectorate during the 2023 period, to assess the regional government's ability to use financial ratios, namely the Regional Financial Independence Ratio, Effectiveness Ratio and Efficiency Ratio. This research uses secondary data with a quantitative descriptive approach, data analysis techniques using interactive models utilizing regional financial reports in North Sumatra Province. Based on the results of this research, it shows that the evaluation of management performance through the ratio of the level of independence experiences a Delegative Relationship, that there is no interference from the central government in the province of North Sumatra. Evaluate management performance through the effectiveness ratio with the effective category, that North Sumatra Province is able to realize Regional Original Income. Evaluation of management performance through efficiency ratios with efficient criteria so that regional financial management in North Sumatra Province can achieve targets. Keywords: Management Performance Evaluation, Financial Ratio Analysis, Independence Ratio, Effectiveness Ratio and Efficient Ratio.
ANALISIS VALUE FOR MONEY DALAM MENILAI KINERJA KEUANGAN PADA BADAN KEUANGAN DAN ASET DAERAH (BKAD) PROVINSI SUMATERA UTARA Nasution, Nina Andriany
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14269

Abstract

This research aims to prepare a Budget Realization Report (LRA) which includes ratios with criteria. The theory used in this research is government accounting standards and the hypothesis proposed is that income variance is unfavorable, regional independence is very good and the effectiveness of PAD is quite effective. That the analytical tool in this research uses a quantitative descriptive method, namely by studying government accounting standards applied in the field so that there are differences with phenomena and the field in the field of the Medan City Regional Financial and Asset Management Agency (BPKAD). Based on the research results, it can be concluded that regional revenues have not been able to obtain revenues exceeding the budgeted amount and have not been able to increase original regional revenues, including revenues. Keywords: Budget Realization Report, Income Analysis and PAD Effectiveness
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 Harsono Vivi Oxana Putri