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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ILMIAH MANAJEMEN & BISNIS MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi dan Pajak IJBE (Integrated Journal of Business and Economics) Khadimul Ummah Journal of Social Dedication Owner : Riset dan Jurnal Akuntansi Jurnal Samudra Ekonomi dan Bisnis Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal Ekuivalensi Jurnal Riset Bisnis dan Manajemen International Journal of Business Economics (IJBE) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Al-Sharf: Jurnal Ekonomi Islam Jurnal Ekonomi Al-Hanif: Jurnal Pendidikan Anak dan Parenting Journal of International Conference Proceedings
Maya Sari
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Determinan Nilai Perusahaan Pada Perusahaan Transportasi di Bursa Efek Indonesia Maya Sari; Nurul Hariyanti; Ade Gunawan
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 4, No 1 (2020): April 2020
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.04 KB) | DOI: 10.30601/humaniora.v4i1.676

Abstract

This study aims to determine and analyze the effect of debt to asset ratio, debt to equity ratio, return on assets, return on equity and Asset Growth partially and simultaneously on Firm value. The population used in this study is the population of Transportation companies listed on the Indonesia Stock Exchange, which publishes complete financial statements after being audited starting from the period 2014 to 2017, amounting to 35 companies listed on the Indonesia Stock Exchange. Based on these criteria there are 13 transportation companies that are the author's research samples. The data analysis technique used is multiple linear regression, classic assumption test, t test, F test and coefficient of determination. The research results partially Debt to Asset Ratio has a significant effect on Price Book Value (PBV), Debt to Equity Ratio has a significant effect on Price Book Value (PBV), Return On Asset, partially significant effect on Price Book Value (PBV), Return On Equity, partially significant effect on Price Book Value (PBV), Asset Growth, partially has a significant effect on Price Book Value (PBV) . Simultaneously Debt to Asset Ratio, Debt to Equity Ratio, Return On Asset, Return On Equity, and Asset Growth, simultaneously have a significant effect on Price Book Value (PBV)
Model Faktor Determinan Pemilihan Karir Mahasiswa Akuntansi Sebagai Konsultan Pajak Pada Universitas Swasta Di Kota Medan Edisah Putra Nainggolan; Maya Sari; M. Firza Alpi; Jufrizen Jufrizen
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.943

Abstract

This study aims to produce a Model of Determining Career Selection of Accounting Students as Tax Consultants at Private Universities in the City of Medan. While the specific objective: Studying the factors that influence the Career Selection of Accounting Students as a Tax Consultant at a Private University in the City of Medan. The population in this study were all accounting students in several private universities in Medan. Sampling in this study used purposive sampling with proposals from accounting majors in semester II, IV, VI and VIII. Determination of the number of samples in this study is based on the Central Limit Theorema which says the number of samples to reach a normal curve of at least 30 respondents. The type of data used in this study uses primary data. Data collected by distributing questionnaires to students. The data analysis technique used is descriptive statistical analysis and multiple regression analysis. The results showed that partial and simultaneous work environment, personality, social values, professional recognition, professional training and gender significantly influence the Career Interests of Private University Accounting Students in Medan City
Model Kepatuhan Wajib Pajak (Studi pada Wajib Pajak yang Melakukan Usaha di Kota Medan) Dahrani Dahrani; Maya Sari; Fitriani Saragih; Jufrizen Jufrizen
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1513

Abstract

This study aims to produce a Taxpayer Compliance model (Study on Taxpayers Doing Business in Medan City. The research was conducted in Medan City. The population of this study is taxpayers who carry out business activities in Medan City, both individual taxpayers and businessmen. corporate tax. Because the number of taxpayers who carry out activities in Medan City is very large and the population is unknown, a sample selection was made and 97 taxpayers were obtained. The sample selection was taken by convenience sampling technique. The survey used a media questionnaire (questionnaire). The data analysis technique used was descriptive statistical analysis and SEM-PLS with Smart PLS software. The results showed that there was a significant positive effect of procedural justice on Taxpayer Compliance. There was a significant positive effect of norms. per sonal on Taxpayer Compliance. there is a significant positive effect of procedural justice on personal norms. Moderation of Trust in Tax Authorities is able to strengthen the effect of procedural justice on Taxpayer Compliance
The Testing Model of Financial Management Ability of Small and Medium Enterprises (SMEs) Maya Sari; Irfan Irfan; Jufrizen Jufrizen; Leni Deli
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1041.395 KB) | DOI: 10.22219/jrak.v10i3.13331

Abstract

This research aims to know the effect of financial literacy directly or indirectly through financial management of SMEs in Medan city by financial inclusion. The research uses quantitative method to associative approach with the data technic analysis using path analysis. Data were complied through questionnaries, interviews and  documentation from a sample of 205 SMEs. The result of the research concludes that financial literacy affects to financial inclusion, the financial inclusion affects to the financial management ability, financial literacy affects to the financial management ability positively and significantly. Financial literacy also affects to financial management on SMEs in Medan city directly or indirectly. The limitation of this study is the lack of empirical research of SMEs in Medan city. The Implications of this research is that SMEs in maintaining and developing business competition in the future.
The Effect Of Transparency And Accountability On The Performance Of Employees Of PT Bank Sumut KC Syariah Tebing Tinggi Indri Lestari; Maya Sari
Al-Sharf: Jurnal Ekonomi Islam Vol 2, No 2 (2021)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v2i2.222

Abstract

Performance in daily life can be interpreted as an ability that exists in each individual to complete work according to their responsibilities to get good work results. Employee performance is very important for the survival of a company to achieve prosperity for every employee or stakeholder in the company. To find out how the simultaneous influence of transparency and accountability on the performance of employees of PT. Bank SUMUT KC. Syariah Tebing Tinggi. The type of research used in this research is quantitative research. The location of this research is PT. Bank SUMUT Sharia Branch Office Tebing Tinggi, Jln.Dr. Sutomo No. 21 Kota Tebing Tinggi, the sample to be taken from employees at PT. Bank SUMUT KC Syariah Tebing Tinggi is a total of 30 people, the data analysis technique used in this study is the linear regression method (multiple regression analysis), while the result of this research is that transparency has an influence on employee performance. Accountability has a significant and significant effect on performance. In this study together, Transparency and Accountability have an effect and are significant on employee performance.
Determinan Struktur Modal dan Nilai Perusahaan Mukmin Pohan; Maya Sari; Adi Munasib; Radiman Radiman
JURNAL ILMIAH MANAJEMEN & BISNIS Vol 21, No 2 (2020): Oktober - Maret
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jimb.v21i2.5174

Abstract

The purpose of this study is to formulate a determinant model of capital structure and firm value. The population of this study is the tourism industry sector companies listed on the Indonesia Stock Exchange for the period 2013-2018. In this study the entire population is sampled (Total Sampling). Data collection procedures by collecting audited (annual report) financial report data issued by the Indonesia Capital Market Directory (ICMD). The data analysis technique used is path analysis. The results showed that partially profitability, institutional ownership and firm size had a significant effect on capital structure while company growth had no significant effect on capital structure. Simultaneously the profitability variables, institutional ownership, company growth and company size affect the capital structure. Partially profitability, institutional ownership, company size and capital structure have a significant effect on firm value, while company growth does not significantly influence firm value Simultaneously profitability, Institutional ownership, company size, company growth and capital structure have a significant effect on company value in the sector tourism industry.
MODEL EMPIRIS PENINGKATAN KEPUASAN DAN NIAT BELI KONSUMEN DALAM PEMILIHAN ONLINE SHOP INSTAGRAM Jufrizen Jufrizen; Raihanah Daulay; Maya Sari; Muhammad Irfan Nasution
MIX: JURNAL ILMIAH MANAJEMEN Vol 10, No 2 (2020): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/mix.2020.v10i2.008

Abstract

Tujuan dari penelitian ini adalah untuk menghasilkan model perilaku konsumen dalam pemilihan online shop Instagram. Populasi dan sampel penelitian ini adalah Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Swasta di Kota Medan yang sudah pernah melakukan pembelian pada online shop Instagram minimal 1 (satu) kali. Jenis data yang digunakan adalah  data primer. Teknik pengumpulan data yaitu daftar pertanyaan (Questionaire) dan  wawancara (Interview). Analisis data dengan menggunakan model SEM (Structural Equation Modelling) dibantu dengan program Lisrel 8.80. Hasil penelitian menunjukkan bahwa keterlibatan produk (product involvement) berpengaruh positif terhadap persepsi resiko (perceived risk) pada online shop Instagram. Persepsi resiko (perceived risk) berpengaruh positif terhadap kepuasan konsumen (customer satisfaction) pada online shop Instagram. Persepsi resiko (Perceived Risk) berpengaruh positif terhadap kepercayaan konsumen (customer trust) pada online shop Instagram. Kepercayaan konsumen (customer trust) berpengaruh positif terhadap niat beli (Purchase Intention) pada online shop Instagram.  Kepuasan konsumen (customer satisfaction) berpengaruh positif terhadap niat beli (purchase intention) pada online shop Instagram
PEMBERDAYAAN MASYARAKAT MELALUI USAHA BERSAMA PEMBUATAN ANEKA MAKANAN RINGAN Jufrizen Jufrizen; Maya Sari; Muhammad Fahmi
Khadimul Ummah Vol 2, No 1 (2018): November
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.057 KB) | DOI: 10.21111/ku.v2i1.2654

Abstract

Kegiatan Program Kemitraan Masyarakat (PKM) Pemberdayaan Masyarakat Kel. Sei Kera Hilir I & II Kec Medan Perjuangan Kota Medan Melalui Usaha Bersama Pembuatan Aneka Makanan Ringan bertujuan untuk melakukan pembinaan dan menciptakan wirausaha baru di Kecamatan Medan Perjuangan melalui pemberdayaan ibu-ibu rumah tangga yang tidak produktif menjadi ibu rumah tangga yang produktif, meningkatkkan keterampilan produksi anake makanan ringan berupa aneka peyek cetakan, memberikan pembelajaran manajemen usaha dan pemasaran. Pelaksanaan Program Kemitraan Masyarakat (PKM) dilakukan bersama dengan para Mitra ibu-ibu rumah tangga yang berkeinginan menjadi wirausaha terdiri dari dua kelompok ibu-ibu rumah tangga, tiap kelompok terdiri dari 3 orang. Kegiatan ini dilaksanakan di Jalan Pimpinan Gg Salam No. 1 Kel Sei Kera Hilir I dan Jalan M Yacob Gg Hasiba No. 1 Kel Sei Kera Hilir II Kecamatan Medan Perjuangan Kota Medan. Tahapan kegiatan PKM terdiri dari tahap persiapan/observasi, tahap pembentukan kelompok usaha, tahap Pelaksanaan, tahap evaluasi. Metode Pendekatan dalam pelaksanaan PKM meliputi pendekatan participatory learning, pendekatan Participatory, pendekatan struktural. Hasil yang diperoleh dari pelaksanaan Program Kemitraan Masyarakat adalah menghasilkan olahan anek peyek, perbaikan tata nilai masyarakat berupa ketentaraman.
Model Pengukuran Kualitas Audit Internal (Studi Pada Auditor Internal Pada Perusahaan Swasta, BUMD dan BUMN di Kota Medan) Novien Rialdy; Maya Sari; Edisah Putra Nainggolan
Jurnal Samudra Ekonomi dan Bisnis Vol 11 No 2 (2020)
Publisher : Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (515.74 KB) | DOI: 10.33059/jseb.v11i2.2118

Abstract

The purpose of this study is to analyze the internal audit quality measurement model, with a study of internal auditors in private companies, BUMD and BUMN in Medan City. Determination of sample size is obtained by multiplying the number of construct variables with the total number of indicators, so as to obtain 170 people. Primary data were collected through questionnaire distribution techniques, and analyzed using Structural Equation Modeling method. The results of this study prove that there is a significant direct effect on independence, competence and motivation on due professional care; and there is a significant influence of independence, competence, motivation and due professional care on audit quality. Moreover, the results of this study found that indirectly, independence, competence and motivation proved to significantly influence audit quality through due professional care.
Pengaruh Intellectual Capital, Pembiayaan Jual Beli, Pembiayaan Bagi Hasil, Pembiayaan Ijarah, Dan NonPerforming Financing Terhadap Profitabilitas Dengan Biaya Operasional Dan Pendapatan Operasional Sebagai Variabel Intervening Pada Bank Umum Syariah Di I Fitri Yani; Widya Astuti; Maya Sari
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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

Abstract

This study aims to analyze the effect of intellectual capital, buying and selling financing, profit sharing financing, ijarah financing, and non-performing financing on the profitability of Islamic Commercial Banks with Operating Costs and Operating Income as intervening variables. This type of research is a case study with a quantitative approach with data collection techniques through documentation studies using secondary data. The research population is Islamic Commercial Banks in Indonesia registered with the Financial Services Authority. The data collection technique is by purposive sampling. The samples taken were 13 Islamic Commercial Banks. The observation year starts from 2016-2020. The data analysis technique in this study used a Structural Equation Modeling (SEM) type of SEM Partial Least Squares (SEM-PLS). The SEM-PLS software used is Smart-PLS 3.2.9. The results of this study indicate that intellectual capital, buying and selling financing, profit sharing financing, and ijarah financing each have no effect on the return on assets (ROA) of Islamic commercial banks. NPF affects the return on assets (ROA) of Islamic commercial banks. BOPO affects the return on assets (ROA) of Islamic commercial banks. Intellectual Capital and NPF each have no effect on BOPO. Sale and Purchase Financing, Profit Sharing Financing, and Ijarah Financing each have an effect on BOPO. Intellectual Capital has no effect on return on assets (ROA) of Islamic commercial banks through BOPO. Intellectual Capital has no effect on return on assets (ROA) of Islamic commercial banks through BOPO. Sale and purchase financing has a significant effect on the return on assets (ROA) of Islamic commercial banks through BOPO. Profit sharing financing has a significant effect on the return on assets (ROA) of Islamic commercial banks through BOPO. Ijarah financing has a significant effect on the return on assets (ROA) of Islamic commercial banks through BOPO. NPF has no effect on return on assets (ROA) of Islamic commercial banks through BOP.
Co-Authors Ade Gunawan Adi Munasib Anggita Dwi Kesuma Arum Aztisya Aulia Febriana Sukma Batin Dahrani . Dang Panagaman Tamba Edisah Putra Nainggolan Eka Nurmala Sari Erni Murniati Fahmi, Muhammad Fatayatul Insania Fitri Yani Hazmanan Khair Indri Lestari Irfan Irfan Irfan Irfan, Irfan Jasman Saripuddin Jil Carissa Pangumbanan Hasibuan Jufrizen Leni Deli Molana Malik Pandia Muhammad Firza Alpi, Muhammad Firza Muhammad Irfan Nasution Mukmin Pohan Novien Rialdy NURUL HARIYANTI Nurul Hikmah Radiman Radiman Rahmayati Rahmayati Raihanah Daulay Salman Farisi Saragih, Fitriani Seprida Hanum Seprida Hanum Harahap, Seprida Hanum Suci Agustina NS Suliani Suliani Syafrida Hani Try Utami Kesuma Wardani Umar Ma’ruf Manik Widya Astuti Widya Astuty YUDI SISWADI Zaki Baginda Muhammad Amin