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All Journal Indonesian Journal of Human Nutrition Jurnal Abdi Ilmu GANDRUNG: Jurnal Pengabdian Kepada Masyarakat International Journal Of Science, Technology & Management (IJSTM) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Manajemen dan Ekonomi Kreatif Journal of Business Integration Competitive Journal of Finance Integration and Business Independence Jurnal Mahkota Bisnis (Makbis)
Ahmad Rivai
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Library & Information Science Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Transportation Other

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PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI BAHAN DASAR KIMIA DI BURSA EFEK INDONESIA 2019-2021 Nabhilla Fraynceni; Debora Tambunan; Ahmad Rivai
Jurnal Mahkota Bisnis (Makbis) Vol 2 No 1 (2023): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v2i1.57

Abstract

This study aims to examine the effect of Profitability, Leverage and company size on earnings management in manufacturing companies in the Chemical Materials Sub-Sector on the Indonesia Stock Exchange 2019-2021. The population in this study were 34 Chemical Materials Industry companies on the Indonesia Stock Exchange 2019-2021. This study used purposive sampling and obtained a sample of 12 companies. The sample collection technique used the purposive sampling method, namely taking research samples by considering several specific criteria based on the research objectives. Data analysis used multiple linear regression with the help of SPSS software. The results of the determination coefficient test showed that the Adjusted R2 value obtained was 0.469, which came from squaring the correlation coefficient value "R", which is 0.709 x 0.709 = 0.503. The magnitude of the determination coefficient (R Square) is 0.503 or equal to 50.3%. The figure means that the ROE, DER, and Size variables simultaneously (together) influence the Profit Management variable of Chemical companies listed on the IDX in 2019-2021
PENGARUH DISIPLIN KERJA DAN PROMOSI JABATAN TERHADAP KINERJA KARYAWAN PT PERMODALAN MADANI PERSERO Elyza Deswita; Ahmad Rivai; Martin, Martin
Jurnal Mahkota Bisnis (Makbis) Vol 3 No 1 (2024): Jurnal Mahkota Bisnis (Makbis)
Publisher : MTU PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59929/mm.v3i1.58

Abstract

This study aims to gain an in-depth understanding and provide empirical evidence regarding the influence of work discipline and job promotion on job satisfaction and their impact on employee performance. The approach used in this research is a quantitative approach, with statistical analysis and regression analysis as the methods employed. The study is designed as a survey researchs with a sample size of 100 employees from PT Permodalan Nasional Madani (Persero) in Medan. The results of the study indicate that work discipline partially affects the performance of employees at PT Permodalan Madani Persero. Job promotion also affects employee performance, and work discipline and job promotion simultaneously influence the performance of employees at PT Permodalan Madani Persero
Socialization of The Importance of Knowing The Benefits of Investments and Financial Securities in Budisatriya Medan Vocational School Amin Hou; Ester Hervina Sihombing; Sabaruddin Chaniago; Ahmad Rivai; Nasib; Martin; Ratih Amelia; Manda Dwipayani Bhastary; Widy Hastuty HS; Ahmad Fadli
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v5i1.3158

Abstract

There are various types of investment to choose from. Starting from real investments in physical form such as land, houses and gold as well as non-real investments in the financial sector. An example of non-real investment is investment in the financial sector such as in the capital market. Many students still don't understand the benefits of investing For this reason, education in the form of training given to students about the benefits of financial investment and the capital market will certainly be a door to change in character for students to be braver in making various investment choices in the future. The solution offered for community service carried out at SMK S Budisatrya Medan is in the form of presenting material about the benefits of investment and various ways of making financial investments in the current money market or capital market.
Risk Factors and Potential Economic Losses Associated with Stunting in Toddlers in Ogan Komering Ilir Regency Rahmiwati, Anita; Ahmad Rivai
Indonesian Journal of Human Nutrition Vol. 10 No. 2 (2023)
Publisher : Department of Nutrition, Faculty of Health Sciences, Universitas Brawijaya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijhn.2023.010.02.7

Abstract

Stunting, a chronic condition arising due to nutritional deficiencies during pre- and postpartum periods, is a significant public health issue in Indonesia, with a nationwide prevalence of approximately 29.6% and about 22.6% in Ogan Komering Ilir Regency. This research aimed to identify the risk factors associated with stunting in toddlers aged 12-35 months and calculate the economic losses incurred by this condition. To achieve this, a cross-sectional design was employed. The population in this study were toddlers aged 12-35 months in Pedamaran sub-district, Ogan Komering Ilir Regency. A sample of 77 toddlers were selected through simple random sampling. Data were collected using questionnaires, and calculations based on the Konig 1995 and Horton 1999 formulas were used to analyze the Gross Regional Domestic Product (GRDP) per capita. The research found a stunting prevalence rate of 51.9% in toddlers. Additionally, dietary diversity emerged as a significant factor related to stunting (p-value of 0.0001) and was identified as the most dominant factor. In contrast, economic status, toddler participation, and history of infectious diseases were not significantly related to stunting (p-value > α). The estimated potential economic losses incurred by stunting amounted to IDR 170 billion and IDR 765 billion, respectively, or 0.67%-3.03% of OKI’s GRDP, resulting from a 2% and 9% decrease in productivity. Hence, this research suggests that food consumption diversity is the most dominant factor significantly related to stunting in toddlers in Ogan Komering Ilir Regency.  
Behavioral and Knowledge-Based Determinants of Tax Compliance: A Study on SMEs in North Medan, Indonesia Adi Harianto; Fali, Ibrahim Mallam; Ahmad Rivai; Tyus Windi Ayuni; Rafida Khairani
Journal of Finance Integration and Business Independence Vol. 1 No. 2 (2025): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v1i2.36

Abstract

This study examines the impact of accounting knowledge and taxpayer attitudes on tax compliance among Small and Medium Enterprises (SMEs) in North Medan. Using a quantitative approach, data were collected through surveys distributed to SME owners and managers who are directly involved in financial decision-making. The study found that both accounting knowledge and positive taxpayer attitudes significantly influence tax compliance. Accounting knowledge enables business owners to understand tax obligations and manage financial records accurately, leading to improved compliance. Meanwhile, taxpayer attitudes, such as the perception of fairness and trust in the tax system, also play a crucial role in determining the level of compliance. The results suggest that enhancing accounting education and fostering positive attitudes toward taxation could improve tax compliance in the SME sector. This research provides valuable insights for policymakers and tax authorities aiming to promote compliance through targeted educational programs and awareness campaigns.
Co-Authors Adi Harianto Agnes Pebriani Ahmad Fadli Amin Hou Anita Rahmiwati Arsyaf Tampubolon Ballian Br Ginting, Berupilihen Chaniago, Sabaruddin Debora Tambunan Dini M Hutagalung Eddy Harnjo Elyza Deswita Emanuella Marpaung Ester Hervina Sihombing Fali, Ibrahim Mallam Fichri Alfisyahri Glen Bagasta Simanjuntak Indah Juwita Indra Budiman Manda Dwipayani Bhastary Martin Martin Martin Muhammad Fathoni Nabhilla Fraynceni Nasib Nidya Banuari Nissa, Fachrun Novirsari, Emma Rafida Khairani Ratih Amelia Rita Agusniat Larosa Roni Juliansyah Sitorus, Dompak Sungguh Ponten Pranata Syahlina, Maya Tiara Dwi Mauliddyna Tina Linda Tyus Windi Ayuni Widy Hastuty HS Zakia Fadila