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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Darma Agung International Journal on Social Science, Economics and Art International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) IIJSE Indatu Journal of Management and Accounting International Journal of Business, Economics & Financial Studies Proceeding Of International Conference On Education, Society And Humanity
Irawati, Nisrul
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Analysis of the Influence of Financial Literacy, Compulsive Buying, and Income on Debt Behavior Silaban, Cristin Yeremia; Fachrudin, Khaira Amalia; Irawati, Nisrul; Syahyunan, Syahyunan
Indatu Journal of Management and Accounting Vol. 2 No. 1 (2024): June 2024
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v2i1.159

Abstract

Ease of shopping, low self-control, and income have encouraged unhealthy debt behavior in this current era. This research examines factors that encourage debt behavior, such as financial literacy, compulsive buying, and income. The subjects of this study are active undergraduate students at the Faculty of Economics and Business, Universitas Sumatera Utara (USU). This type of research is associated with quantitative data and was conducted at the USU in Medan City from March 2023 to January 2024. The sample used was 528 students, who were selected by random sampling method according to the Slovin formula. The analysis technique used is multiple linear regression analysis. Research results show that partial financial literacy has a negative and significant impact on debt behavior, compulsive buying has a positive and significant impact on debt behavior, and income has a negative and significant impact on debt behavior among active students at the Faculty of Economics and Business, USU. Students should have good financial literacy, minimize compulsive buying, and control themselves in carrying out various transactions adjusted to their income; then, debt behavior will be minimized.
The Role of Internal Audit in Risk Management and Good Corporate Governance at PT. BPR Pijer Podi Kekelengen Sianturi, Jonathan Pahothon; Irawati, Nisrul
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.5324

Abstract

Internal audit is an important factor in implementing risk management and Good Corporate Governance. This research aims to find out how big the role of internal audit is in Risk Management and Good Corporate Governance (GCG). This research was conducted at PT. BPR Pijer Podi Kekelengen. The subjects of this research are the head of the internal audit division, audit staff, risk management staff, and compliance staff. This type of research is qualitative research with a descriptive approach which aims to provide a clear picture of the object under study based on primary data obtained through interviews and asking closed questions to the relevant officials. The results of the research conducted show the role of Internal Audit in Risk Management and Good Corporate Governance at PT. BPR Pijer Podi Kekelengen. Internal audit has carried out its duties well by carrying out comprehensive supervision of company parts following SOPs but still requires improvement in the quality and quantity of human resources. PT. BPR Pijer Podi Kekelengen has implemented GCG principles well in accordance with GCG principles.
ANALISIS KOMPARATIF MODEL PREDIKSI KEBANGKRUTAN PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2023 Asih, Sugi Permata; Irawati, Nisrul; Nasution, Fahmi Natigor
JURNAL DARMA AGUNG Vol 33 No 1 (2025): FEBRUARI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v33i1.5495

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisa perbandingan lima model prediksi kebangkrutan (Altman Z-Score modifikasi, Springate, Taffler, Zmijewski, dan Grover) dalam mengidentifikasi zona keuangan perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia periode 2018-2023. Kemudian bertujuan untuk mengetahui model prediksi mana yang memiliki tingkat akurasi tertinggi dalam memprediksi potensi kebangkrutan perusahaan, serta mengevaluasi tingkat kesalahan tipe I dan tipe II dari masing masing model sebagai indikator keandalan prediksi. Jenis penelitian yang digunakan dalam penelitian ini yaitu penelitian komparatif dengan pendekatan kuantitatif, menggunakan data sekunder. Populasi dalam penelitian ini yaitu 69 perusahaan sektor infrastruktur yang terdata sebagai perusahaan terbuka (Tbk) di Bursa Efek Indonesia periode tahun 2018-2023. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling, di peroleh 43 perusahaan infrastruktur yang akan menjadi sampel penelitian ini, dengan objek penelitian yaitu laporan keuangan perusahaan dari tahun 2018 hingga tahun 2023 sebanyak 258 laporan keuangan. Teknik analisis data menggunakan statistik nonparametrik, melalui perhitunag MS. Excel dan Uji Beda (Kruskal-Wallis Test) pada SPSS 30. Hasil penelitian menunjukkan bahwa: Terdapat perbedaan yang signifikan secara statistik antara lima model prediksi (Altman Z-Score modifikasi, Springate, Taffler, Zmijewski, dan Grover) dalam memprediksi potensi kebangkrutan. Hasil yang diperolehan yaitu Chi-Square 378,475 > 9,487729 dan tingkat signifikansi Asymp. Sig (P-Value) < 0,05 yaitu 0,001. Model yang memiliki tingkat akurasi tertinggi yaitu model Springate yang memperoleh tingkat akurasi tertinggi sebesar 79,1%, dibandingkan dengan model Altman Z-Score modifikasi, Taffler, Zmijewski, dan Grover dan Type Error I sebesar 20,9%.
THE INFLUENCE OF BUDGET PARTICIPATION, ORGANIZATIONAL CULTURE, ORGANIZATIONAL COMMITMENT AND ENVIRONMENTAL UNCERTAINTY ON BUDGET SLACK IN LANGKAT REGENCY GOVERNMENT Asmara, Rizqy Winny; Fachrudin, Khaira Amalia; Irawati, Nisrul
PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY Vol 2, No 1 (2024): Second International Conference on Education, Society and Humanity
Publisher : PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY

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

Abstract

The research aims to examine the influence of budget participation, organizational culture, organizational commitment, and environmental uncertainty on budget slack in the Langkat Regency Government. The type of data used in this research is primary data using a questionnaire. The population in this study were all employees of the Langkat Regency Government. The sample in the research consisted of 89 respondents who were involved in budget preparation. The method used to determine the sample is the purposive sampling technique. The data analysis method used in this research is the multiple linear regression method. The research results show that environmental uncertainty has a significant positive effect on the budget slack. Meanwhile, budget participation, organizational culture, organizational commitment, and environmental uncertainty do not affect the budget slack in the Langkat Regency Government.
Analisis Reaksi Emiten Yang Terdaftar Di Bursa Efek Indonesia Terhadap Dampak Covid-19 Nababan, Alwi Ihsan; Irawati, Nisrul; Muluk, Chairul
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1644

Abstract

The purpose of this study was to find out and analyze differences in Abnormal Return & Trading Volume Activity before and after the announcement of the first case of Covid-19 in Indonesia, Micro-Scale Lockdown and Emergency Lockdown in companies listed on the Indonesia Stock Exchange for the 2020-2021 period. The type of research used is case study research (Event Study). The samples were 48 companies listed in Healthcare, Technology, Transportation & Logistics sectors listed on the Indonesia Stock Exchange for the period 2020-2021, taken by using a purposive sampling technique. The analysis technique used is the Wilcoxon Signed Rank Test. The results showed there was no significant difference in abnormal returns on the announcement of the first case of Covid-19 in Indonesia, Micro-Scale PPKM, and Emergency PPKM in the Healthcare, Technology, Transportation & Logistics sector. There is a significant difference in Trading Volume Activity on the announcement of the first case of Covid-19 in Indonesia, Micro-Scale PPKM but there is no significant difference in Trading Volume Activity before and after Emergency PPKM in the Healthcare sector. There is a significant difference in Trading Volume Activity on Micro-Scale PPKM but there is no significant difference in Trading Volume Activity before and after the announcement of the first case of Covid-19 in Indonesia and Emergency PPKM in the Technology sector. There is no significant difference in Trading Volume Activity on the announcement of the first case of Covid-19 in Indonesia, Micro-Scale PPKM, and Emergency PPKM in the Transportation & Logistics sector.
Efektifitas Penggunaan Analisis Stochastic Oscillator Dan Moving Average Convergence-Divergence Pada Perdagangan Saham-Saham Perbankan di Bursa Efek Indonesia Siahaan, Debora; Muda, Iskandar; Irawati, Nisrul
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2250

Abstract

The objective of the research is to find out how effective stochastic oscillator and moving average convergence-divergence (MACD) technical analysis is in yielding capital gain and abnormal return, viewed from descriptive analysis, analysis of effects, and disparity test analysis by using some theories and previous research results. This research uses daily stock closing price data from the issuers in banking su-sector of the research period of 2015-2019. The research employs descriptive analytic approach, regression analysis and disparity test, supported by IBM SPSS version 25 software. The result of the descriptive analysis shows that buy and sell stochastic oscillator and MACD signals are effective in yielding capital gain. The result of regression analysis shows that gain signal yielded by indicator of Stochastic Oscillator and MACD has significant effects on capital gain in which the probability value (Asymp. Sig) of Stochastic Oscillator on capital gain is 0.000, and the probability value (Asymp.Sig) of MACD on capital gain is 0.000. The result of the disparity test analysis shows that there is no difference in abnormal return in the pre and post appearance of gain signal in Stochastic Oscillator and in MACD
BEHAVIOR HOLDING PERIOD DETERMINATION WITH MODERATING YIELD TO MATURITY IN INDONESIA AND MALAYSIA MANUFACTURING OPEN COMPANIES Aliyah Nasution, Nur; Sadalia, Isfenti; Irawati, Nisrul
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 1 (2022): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i1.168

Abstract

Study this aim for test Influence Bid Ask Spread, Market value, and Variance Return, Dividend payout ratio to Holding Period with Yield to Maturity as moderating variable. Type of data used that is secondary data in the form of report finance companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange. Data analysis techniques used is Moderating Regression Analysis (MRA). Population in research this is whole company manufacturers listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange with population used _ totaling 488 companies with technique purposive sampling method. Variable independent study this is Bid Ask Spread, Market Value, Variance Return, and Dividend Payout Ratio. Variable dependent Mark company be measured with Holding Period. Whereas Yield to Maturity is variable moderation. Research results show Bid Ask Spread, Market Value, Return Variance, Dividend Payout Ratio by simultaneous take effect positive significant to Holding Period. Whereas by Partial Bid Ask Spread, Variance Return and Dividend Payout Ratio take effect positive and significant to Holding Period. Market Value take effect positive However no significant to Holding Period. Then addition Yield to Maturity as moderating variable between variable independent to variable dependent results obtained _ is Bid Ask Spread is positive and significant to Holding Period through Yield to Maturity. Variance Return take effect positive no significant to Holding Period through Yield to Maturity. Whereas Market Value and Dividend Payout Ratio take effect negative no significant to Holding Period through Yield to Maturity.
Unlocking Value: Exploring the Interplay of Intellectual Capital, Corporate Governance, Corporate Social Responsibility, and Profitability in Business Success Nasution, Mutiah; Sadalia, Isfenti; Irawati, Nisrul; Ilham, Rico Nur
International Journal of Business, Economics & Financial Studies Vol. 1 No. 1 (2023): May 2023
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijbefs.v1i1.9

Abstract

Globalization has contributed to shifts in business practices and changes in the business environment in all industrial sectors. Many existing and developing companies face great competition domestically and globally. This causes companies to have to compete by continuously maintaining their business. This study determines the effect of intellectual capital, good corporate governance, and corporate social responsibility on firm value, with profitability as an intervening variable. This research uses secondary data, the publications of the Indonesia Stock Exchange and the Malaysia Stock Exchange, reference books, journals, research results, and data retrieved from the internet related to the research topic. The data analysis method is a statistical method assisted by the Smart PLS program. The results show that VAIC (X1) had a positive and significant direction on the profitability (ROA) variable both in Indonesia and Malaysia, GCG (X2) had a positive and significant direction on the profitability (ROA) variable in Indonesia but positive direction though insignificant direction on the Profitability variable in Malaysia, CSR (X3) had a positive but insignificant effect on the profitability (ROA) variable in Indonesia and Malaysia, and VAIC (X1) had a positive but insignificant effect on Firm Value.
Budget absorption optimization strategy of PT PLN (Persero) North Sumatra development holding unit Sitorus, Elwis; Nasution, Fahmi Natigor; Syahyunan, Syahyunan; Irawati, Nisrul; Muda, Iskandar
International Journal on Social Science, Economics and Art Vol. 14 No. 1 (2024): May: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijosea.v14i1.470

Abstract

This research is based on the report of budget absorption realization at PT PLN UIP SBU not being absorbed according to the plan. The aim of this study is to identify the main causes of suboptimal budget absorption and to formulate strategies to optimize budget absorption at PT PLN UIP SBU in the future. Analysis of the potential factors causing the failure to achieve the budget absorption target is conducted through discussions and interviews, followed by Likert scale interval analysis of respondent perceptions to determine the main causes of the failure to achieve the budget absorption target. Subsequently, the formulation of the selected strategy uses analysis with the Analytic Hierarchy Process (AHP) method. Based on the research results, the first priority alternative is the standardization of the completeness of budget proposal documents (detailed scope of work, timeline, Bill of Quantities along with references, field survey documentation if needed, and others). The second priority is holding regular periodic meetings with PLN Headquarters regarding budget needs and the bidding process at PLN Headquarters. The third priority is tightening monitoring and risk management evaluation for each project, followed by the fourth priority, which is holding regular meetings on the general plan for procurement unit auctions.
Co-Authors Aliyah Nasution, Nur Asih, Sugi Permata Asmara, Rizqy Winny Chairul Muluk isfenti sadalia Iskandar Muda Khaira Amalia Fachrudin Nababan, Alwi Ihsan Nasution, Fahmi Natigor Nasution, Mutiah Rico Nur Ilham Siahaan, Debora Sianturi, Jonathan Pahothon Silaban, Cristin Yeremia Sitorus, Elwis syahyunan syahyunan