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All Journal EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI To Maega: Jurnal Pengabdian Masyarakat Majalah Ilmiah Warta Dharmawangsa Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Bhinneka Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Worksheet : Jurnal Akuntansi Tradition and Modernity of Humanity J-CEKI
Septriawan, Muhammad Reza
Universitas Dharmawangsa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Developing a Design Model for Seven Charm (Sapta Pesona ) Tourism Awareness in the Local Community of Lake Toba Eddy Iskandar; Zulkifli Taib; M. Reza Septriawan
Tradition and Modernity of Humanity Vol. 2 No. 1 (2022): January
Publisher : TALENTA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/tmh.v2i1.8538

Abstract

Lake Toba is one of the government's five proposed super tourism locations. Strengthening the tourist sector is a key component of a region's national development strategy. The tourist sector was chosen to be strengthened because it has the potential to boost the Indonesian economy. As for the real battle in managing Lake Toba tourism in terms of human resources, citizens' understanding of tourism is still limited, the model of service to tourists is still lacking, tourist attractions that have not been maintained on a consistent basis tend to emphasize nature and neglect cultural attractions, and insufficient infrastructure such as road access. The goal of this research is to determine the local community of Toba Regency's willingness to participate in the development of Lake Toba tourism and the ability of the local community's great service abilities to attract tourists. This study takes a qualitative-exploratory strategy, stressing characteristics of enrichment in the field as a research force through data gathering approaches such as surveys, literature reviews, finding specific cases and selecting goals, data collection, data analysis, and conclusion. The technique for developing an ideal tourist plan is based on Jacqueline M. Stavros' SOAR model, a combination of SWOT analysis and Appreciative Inquiry (AI). This approach entails all stakeholder groups in order to collect data on the strengths, opportunities, goals, and outcomes of the Lake Toba tourism planning model in the Toba district.
Penerapan Statistik Proses Kontrol (SPC) Sebagai Alat Evaluasi Pembelajaran Antoro, Budi; Wahyuni, Dewi; Septriawan, M. Reza
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.11171

Abstract

Penelitian ini bertujuan menganalisa proses pembelajaran guru dengan memperhatikan kapabilitasnya sebagai seorang pengajar dan perilaku siswa saat proses belajar sedang berlangsung. Selain itu, penelitian ini juga untuk memperoleh informasi terhadap proses belajar mengajar sebagai pengumpulan data untuk keperluan evaluasi pembelajaran. Sampel yang digunakan yakni siswa kelas VIII SMP Muhammadiyah 3 Medan sebanyak 254 siswa. Jenis penelitian adalah penelitian kuantitatif melalui analisa terhadap nilai hasil ulangan MID semester. Data yang digunakan merupakan data primer yang diperoleh langsung dari pengamatan lapanagn di sekolah dimana penelitian dilaksanakan. Teknik analisis data dengan Statistik Proses Kontrol berupa peta kendali x ? chart, R chart dan Proses Kapabilitas (Cpl). Hasil penelitian menunjukkan bahwa proses pembelajaran belum berjalan seperti yang telah direncanakan/diharapkan sehingga tidak dapat menghasilkan luaran berupa hasil belajar siswa yang sesuai dengan rencana. Sementara itu, untuk cara guru melakukan proses pembelajaran, menurut hasil observasi lapangan dinyatakan bahwa guru melakukan pembelajaran dengan menggunakan metode pembelajaran konvensional yang tidak interaktif, sehingga perilaku siswa cenderung pasif.
Analisis Sistem Penyusunan Anggaran Biaya Operasional Pada PT. Sarana Agro Nusantara Guna Menilai Kinerja Keuangan Adellia, Adellia; Septriawan, Muhammad Reza; Iskandar, Eddy
Worksheet : Jurnal Akuntansi Vol 3, No 1 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i1.4027

Abstract

This research aims to determine the operational cost budget of PT. Sarana Agro Nusantara for the 2018-2021 period. The operational budget is a plan for all company activities to achieve its goals within a certain time period. Every company is always expected to experience times full of uncertainty, which will give rise to problems in choosing from various alternative policies that it will pursue in implementing its business activities. The type of research used in this research is descriptive qualitative research. The data sources used in this research are primary and secondary. The results of this research are that there is a difference between the budget and realization in the 2018-2021 period and there are budget deviations caused by internal and external factors.Keywords : Budget, Operational Costs, Financial Performance 
ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 23 DAN PAJAK PERTAMBAHAN NILAI ATAS JASA PENGANGKUTAN PADA PT. ANUGERAH KREASI SELARAS MEDAN Andini, Retno Putri; Septriawan, M. Reza; Marviana, Ratna Dina
Worksheet : Jurnal Akuntansi Vol 3, No 2 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i2.4581

Abstract

The duty to pay the taxes of Anugerah Kreasi Selaras Medan pursuant to the established rate, with a reduction of the income tax of Article 23 of 2% of the tax base. (DPP). Respect for payments and reporting reflects professionalism, social responsibility, and positive contributions to economic development. Focus on the tax cuts, calculation, and reporting aspects of the Harmonized Creative Awards, related to Value Added Tax (PPN). Despite a VAT rate of 11%, the company exempts VAT on transport services under government regulations. And regardless of the purpose of this study, How the calculation, reduction, and deposition of income tax and value added tax on PT. And despite payments being delayed for several months due to falls on Sunday, the company is still showing good faith. PT Anugerah Kreasi Selaras adheres to the cut-off exemption rules for service companies with tax-free declarations.Annual evaluation shows an increase in the amount of DPP and VAT owed paid. The VAT exemption on transport services is aimed at keeping land transport tariffs affordable to the public and encouraging economic growth and job creation. The positive impact involves strengthening the public transport sector and preventing the transition of the public to other modes of transport that may occur as a result of the increase in tariffs due to the burden of VAT
ANALISIS AUDIT DELAY DAN SISTEM PENGENDALIAN INTERNAL ISO 50001 TERHADAP KINERJA PERUSAHAAN PT. INDUSTRI KARET DELI Sabari Laia, Tuti Nirwan Dewi; Septriawan, Muhammad Reza; Prayogi, Muhamm Andi
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3456

Abstract

Audit Delay is the length of time it takes for the audit to be completed by the auditor as measured by thedifference in time between the implementation date and the audit report. Audit delay can also bemeasured from the implementation schedule and the realization of the audit conducted by the auditor.The internal control system within the company includes the organizational structure, methods, and allmeasures that are coordinated to protect the company's assets, monitor the accuracy and reliability ofaccounting data, help efficiency and encourage compliance with company management policies.Company performance is a view of the overall condition of the company over a certain period of time,which is the result or achievement that is influenced by the company's operational activities in utilizingits resources. The research was conducted with secondary data types and sources. The data collectionmethod was carried out by conducting data processing and written interviews. Audit delay and internalcontrol systems have a significant impact on the sustainability of the company's energy managementsystem, with energy management aimed at reducing and controlling energy consumption, helping toincrease production, employee productivity, reduce risk, save the environment and costs. Avoidingaudit delays and supervising the internal control system will provide opportunities for energy savings,so that PT Industri Karet Deli's energy performance can achieve its targets and generate profits for thecompany. The conclusions and suggestions of this study are expected to provide information regardingthe average audit delay, so that the auditor can control these factors, management can be firm inmaking decisions regarding audit delays that occur in the energy management system and it isadvisable to plan field work properly so that the process the audit is carried out effectively andefficiently and can follow procedures in accordance with the provisions set by the company'smanagement.
Pengaruh Good Corporate Governance Terhadap Rasio Profitabilitas Bank BUMN yang Terdaftar pada Bursa Efek Indonesia (BEI) Periode 2019-2023 Malesa Anan; M. Reza Septriawan
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 4: Juni 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i4.3843

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance terhadap rasio profitabilitas bank BUMN yang terdaftar pada Bursa Efek Indonesia (BEI) periode 2019-2023. Variabel independen yang digunakan dalam penelitian ini meliputi Komite Audit, Dewan Komisaris Independen, Kepemilikan Manajerial, dan Kepemilikan Institusional. Sedangkan variabel dependen yang digunakan adalah Return on Equity (ROE). Metode analisis yang digunakan adalah regresi berganda untuk menguji pengaruh parsial dan simultan dari variabel-variabel independen terhadap variabel dependen. Hasil analisis regresi menunjukkan bahwa secara parsial, tidak ada satupun variabel independen yang berpengaruh signifikan terhadap Return on Equity. Hal ini ditunjukkan oleh nilai signifikansi masing-masing variabel yang lebih besar dari 0,05. Selain itu, hasil uji F menunjukkan bahwa variabel-variabel independen secara simultan juga tidak berpengaruh signifikan terhadap Return on Equity, dengan nilai signifikansi sebesar 0,269. Koefisien determinasi (R Square) sebesar 0,278 mengindikasikan bahwa sekitar 27,8% variasi dalam Return on Equity dapat dijelaskan oleh variasi dalam variabel-variabel independen. Namun, nilai Adjusted R Square yang lebih rendah yaitu 0,085 menunjukkan bahwa model ini hanya mampu menjelaskan sekitar 8,5% variasi dalam Return on Equity setelah disesuaikan dengan jumlah variabel independen dan sampel yang digunakan.
The Influence of Return on Assets (ROA) and Return on Equity (ROE) on Stock Prices of Transportation and Logistics Companies Listed on the Indonesia Stock Exchange Septriawan, Muhammad Reza; Rozi, Fachrul; Syaharman, Syaharman
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 6, No 2 (2025): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v6i2.7111

Abstract

This study investigates the influence of Return on Assets (ROA) and Return on Equity (ROE) on stock prices of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. A quantitative research method was employed using secondary data derived from audited financial statements. Eight companies were selected using purposive sampling, and data analysis was conducted through multiple linear regression with SPSS 25. The findings indicate that ROA has a significant negative effect on stock prices, while ROE has no significant impact. However, both variables jointly influence stock prices significantly, with an adjusted R² of 0.820, suggesting that 82% of stock price variation can be explained by ROA and ROE. The results highlight the need for investors to consider sector-specific dynamics and for companies to align financial performance with market expectations. This study contributes to the financial literature by providing insights into the stock valuation process in asset-intensive industries and offers practical recommendations for investors, managers, and regulators.  
PKM MANAJEMEN KEUANGAN BAGI JAMAAH MESJID ANNAZHIRIN KOTA MEDAN SEBAGAI UPAYA PEMBEKALAN KETRAMPILAN WIRAUSAHA DAN PENGUATAN UMKM Septriawan, Reza; Mulyani, Sri; Junaidi, Listya Devi; Amri, Syaiful
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 2, No 2 (2021)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v2i2.1041

Abstract

Kegiatan pengabdian kepada masyarakat yang dilakukan adalah berupa pelatihan manajemen keuangan yang dilakukan di Mesjid Annazhirin Medan. Adapun jumlah peserta yang mengikuti kegiatan ini yaitu sebanyak 20 jamaah mesjid yang rata-rata sudah memiliki usaha/UMKM masing-masing. Tujuan dilakukannya pengabdiaan ini yaitu: 1) Peserta dapat memahami sebagaimana pentingnya manajemen keuangan bagi usaha; 2) peserta mampu menyusun laporan keuangan sederhana untuk usahanya.  Metode yang dilakukan didalam kegiatan pengabdian ini yaitu menggunakan metode ceramah. Kegiatan ini dilaksanakan dengan menggunakan empat tahapan. Tahap pertama adalah tahapan melakukan observasi bagi para jamaah mesjid Annazhirin, tahapan kedua adalah memberikan pelatihan dengan metode ceramah/presentase, tahapan ketiga adalah melakukan diskusi oleh para jamaah mesjid Annazhirin, dan tahapan keempat adalah melakukan evaluasi kegiatan dengan cara mengunjungi beberapa lokasi usaha para jamaah. Setelah dilaksanakannya kegiatan pengabdian ini target yang telah tercapai adalah sebagai berikut: 1) Para peserta telah memahami pentingnya manajemen keuangan usaha; 2) Para peserta sudah mulai dapat melakukan pencatatan keuangan usahanya
Literasi Keuangan Masjid Muslimin Eka Surya Septriawan, Muhammad Reza; Irawadi, Bambang; Harahap, Ahmad Taufiq; Sopang, Fandi Iskandar; Nursidin, M.
Jurnal Pengabdian Masyarakat Bhinneka Vol. 3 No. 4 (2025): Bulan Juli
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v3i4.276

Abstract

Kegiatan pengabdian ini bertujuan untuk meningkatkan literasi keuangan pengurus Masjid Muslimin Eka Surya di Medan Johor agar mampu menyusun laporan keuangan sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) dan Pedoman Akuntansi Masjid (PAM). Permasalahan yang dihadapi adalah rendahnya pemahaman pengurus terhadap prinsip akuntansi dasar dan belum adanya sistem pencatatan yang terstruktur. Metode kegiatan meliputi observasi awal, pelatihan partisipatif, dan pendampingan teknis menggunakan dokumen keuangan aktual masjid. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman dan keterampilan pengurus, ditandai dengan kemampuan 85% peserta dalam menyusun laporan keuangan sederhana secara mandiri. Luaran kegiatan berupa modul literasi keuangan dan template laporan keuangan masjid yang aplikatif. Kegiatan ini berhasil menumbuhkan kesadaran akuntabilitas serta komitmen pengurus untuk menerapkan sistem pelaporan keuangan secara transparan dan berkelanjutan.
Co-Authors Adellia, Adellia Andini, Retno Putri Antoro, Budi Budi Antoro Dewi Wahyuni Eddy Iskandar Harahap, Ahmad Taufiq Irawadi, Bambang Iskandar, Eddy Junaidi, Listya Devi Listya Devi Junaidi M Iqbal Malesa Anan Marviana, Ratna Dina Maya Josefa Hutapea Muhamm Andi Prayogi Ningsih Ani Zebua Nursidin, M. Prayogi, Muhamm Andi Rozi, Fachrul Sabari Laia, Tuti Nirwan Dewi Sopang, Fandi Iskandar Sri Mulyani Sri Mulyani Suhariyanti Syaharman Syaharman Syaiful Amri Syaiful Amri Syauqi, Teuku Muhammad Teuku Fahmi Tuti Nirwan Dewi Sabari Laia Zulkifli Taib Zulkifli Taib