Article Per Year (5 Year)
p-Index From 2021 - 2026
3.146
P-Index
This Author published in this journals
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

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 Documents
Search

 1   2   3 
Model Pengukuran Motivasi dan Minat Karir Mahasiswa Akuntansi Sebagai Konsultan Pajak: Studi pada Perguruan Swasta di Kota Medan Novien Rialdy; Maya Sari; Mukmin Pohan
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.779

Abstract

This study aims to produce a Model of Measurement of Motivation and Career Interest of Accounting Students as Tax Consultants: Studies at Private Universities in Medan City. While the specific objective is to study the factors that influence the motivation and career interest of Accounting Students as Tax Consultants at Private Universities in Medan City and produce a Measurement Model of Motivation and Career Interests of Accounting Students as Tax Consultants: Studies at Private Universities in Medan City. The population in this study were all accounting students at several private universities in Medan City. Sampling in this study used purposive sampling with the criteria of students majoring in accounting in semester IV and VI. The type of data used in this research is primary data. Data were collected by distributing questionnaires to students. The data analysis technique used is descriptive statistical analysis and data analysis using the help of a computer program, namely SPSS (Statistical Package for Social Science). The results show that partially and simultaneously quality motivation, career motivation and economic motivation have a significant effect on Student Career Interests. Private University Accounting in Medan City.
Analisis Manajemen Resiko Dalam Penerapan Good Corporate Governance : Studi pada Perusahaan Perbankan di Indonesia Maya Sari; Seprida Hanum; Rahmayati Rahmayati
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.804

Abstract

This study aims to analyze risk management in the implementation of good corporate governance in banking companies in Indonesia. This research was conducted on the Indonesia Stock Exchange (IDX), especially for banking sector companies which are available on the official website www.idx.co.id. This study uses a quantitative descriptive research approach. In this study, the authors collect research data and information using the documentation process by collecting instruments related to risk management and good governance. In this study, the data analysis technique used is descriptive analysis which is defined as a method of data analysis by describing, describing, and describing the subject or object under study based on the facts that are seen or what they are. The results show that the application of the concepts and principles of Good Corporate Governance in risk management involves banking internal organs. All internal banking elements such as shareholders, GMS forums, commissioners, directors, management of the audit committee, internal and external auditors as well as employees must be able to form a circle and work situation that supports each other and plays an active role in implementing the principles of Good Corporate Governance, especially in dealing with and manage various types of risks that specifically have their own uniqueness that only exists in banking.
Optimalisasi Akuntabilitas Pada Perangkat Daerah Kabupaten Simalungun Dang Panagaman Tamba; Widya Astuti; Maya Sari
JURNAL EKUIVALENSI Vol. 7 No. 2 (2021): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/ekuivalensi.v7i2.521

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis apakah kejelasan sasaran anggaran dan sistem pengendalian intern berpengaruh terhadap akuntabilitas kinerja organisasi perangkat daerah kabupaten Simalungun dengan komitmen organisasi sebagai variabel pemoderasi. Jenis penelitian ini menggunakan pendekatan asosiatif. Populasi dalam penelitian ini adalah pegawai-pegawai pada Organisasi Perangkat Daerah Kabupaten Simalungun. Responden yang digunakan adalah Kepala Dinas, Sekretaris, dan Bendahara Pengeluaran dengan jumlah 90 orang. Hasil penelitian menunjukkan bahwa; (1) ada pengaruh kejelasan sasaran anggaran terhadap akuntabilitas kinerja OPD; (2) ada pengaruh sistem pengendalian intern terhadap akuntabilitas kinerja OPD; (3) komitmen organisasi dapat memoderasi pengaruh kejelasan sasaran anggaran terhadap akuntabilitas kinerja; (4) komitmen organisasi dapat memoderasi pengaruh sistem pengendalian intern terhadap akuntabilitas kinerja.
Pengaruh Integritas, Obyektivitas, Dan Kompetensi Terhadap Kinerja Aparat Pengawasan Intern Pemerintah (APIP) Dengan Budaya Organisasi Sebagai Variabel Moderasi Pada Inspektorat Daerah Kabupaten Asahan Erni Murniati; Maya Sari; Eka Nurmala Sari
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.978

Abstract

This study aims to determine, analyze and test, the effect of integrity on APIP performance. To find out, analyze and test the effect of objectivity on APIP's performance. To find out, analyze and test the effect of competence on APIP performance. To find out, analyze and test organizational culture to moderate the influence of integrity on APIP's performance. To find out, analyze and test organizational culture to moderate the effect of objectivity on APIP's performance. To find out, analyze and test organizational culture to moderate the influence of competence on APIP performance. The object of this research is the Office of the Inspectorate of Asahan Regency. The sample in this study were 36 (Thirty Six) Auditors and P2UPD at the Inspectorate Office of Asahan Regency. The research approach uses quantitative associative. This research uses data analysis method using SmartPLS.3 software which is run with computer media. In this study, the research instrument used was a questionnaire/questionnaire. The variable measurement scale used in this study is to use an ordinal scale in the form of an item scale. The results of this study indicate that the Integrity variable affects APIP performance, Objectivity affects APIP performance, Competence affects APIP performance, organizational culture moderates the influence of integrity on APIP performance, organizational culture moderates the effect of objectivity on APIP performance, organizational culture does not moderate the influence of competence on performance. APIP
Determinants of Going Concern Audit Opinion on Manufacturing Companies Listed on the Indonesia Stock Exchange Maya Sari; Aulia Febriana Sukma Batin
Journal of International Conference Proceedings (JICP) Vol 5, No 2 (2022): BEFIC Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i2.1694

Abstract

The going concern audit opinion shows the auditor's doubts about the business continuity of the company. This study aims to analyze the effect of financial condition, company size, company growth, auditor client tenure and previous year's audit opinion on the acceptance of going concern audit opinion. This research is a type of associative quantitative research. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange as many as 162 companies and using purposive sampling technique in determining a sample of 108 manufacturing companies. The data collection technique used is the documentation technique and the data analysis technique used by SPSS windows version 23 software. The results show that simultaneously, the variables of financial condition, company size, company growth, auditor client tenure and previous year's audit opinion affect the acceptance of audit opinions. going concern. However, partially the company growth variable and auditor client tenure have no effect on the going concern audit opinion acceptance, while the financial condition variable, company size and the previous year's audit opinion affect the going concern audit opinion acceptance.Keywords: Financial Condition, Company Size, Company Growth, Auditor Client Tenure, Previous Year's Audit Opinion, Going Concern Audit Opinion.
The Effect of Good Corporate Governance on Corporate Social Responsibility in Real Estate Companies Listed on the Indonesia Stock Exchange Maya Sari; Try Utami Kesuma Wardani
Journal of International Conference Proceedings (JICP) Vol 4, No 2 (2021): Vol 4, No 2 (2021): Proceedings of the 10th International Conference of Project
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i2.1256

Abstract

The goal of this research was to see how the composition of a good corporate governance board affects the independent board of commissioners, managerial ownership, institutional ownership, and partially audit committee's disclosure of corporate social responsibility, as well as how good corporate governance affects disclosure of corporate social responsibility in real estate companies. Listed on the Indonesian Stock Exchange. The population used in this study were all Real Estate companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019 and samples from research on Real Estate companies were 9 companies with 5 years of observation. The documentation method was utilized to collect data for this study. In this study, descriptive statistics, multiple linear regression analysis, partial test, and determinant test were employed as analysis methods. The findings reveal that while independent commissioners, managerial ownership, and the audit committee have no impact on corporate social responsibility, institutional ownership does. and independent commissioners, management ownership, institutional ownership, and the audit committee all have a substantial impact on corporate governance. Real Estate Companies Listed on the Indonesian Stock Exchange Have a Social Responsibility.
Determinants of Local Government Financial Performance Maya Sari; Arum Aztisya
International Journal of Business Economics (IJBE) Vol 4, No 1 (2022): SEPT 2022 - FEB 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v4i1.12127

Abstract

This study aims to determine the determinants of local government financial performance in North Sumatra. This research is a type of associative research. The sampling technique was carried out using a saturated sampling technique. The sample obtained was 33 regencies/cities in the province of North Sumatra with a total of 165 observational data for 5 years of observation. The data collection technique used is documentation with data sources using secondary data taken through the official website of the Ministry of Finance DJPK. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the factors that affect the financial performance of the regional government, namely local revenue, balancing funds, and capital expenditures, partially and simultaneously affect the financial performance of local governments
Pengaruh Corporate Social Responsibility Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Moderating Pada Perusahaan Perbankan Yang Terdaftar Di BEI Nurul Hikmah; Maya Sari; Irfan
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.1200

Abstract

This study aims to analyze the effect of corporate social responsibility and company size on company value with corporate governance as a moderate variable in banking companies listed on the IDX for the 2016-2021 period. The type of approach in this study is quantitative associative by collecting data using secondary data in the form of an annual report published by the company on the official website of the IDX, www.idx.co.id. The study population is all banking companies on the IDX for the period 2016-2021. The sampling technique with purposive sampling obtained samples from 14 companies with the observation year starting from 2016-2021 so that 84 samples were obtained. The data analysis technique used in this study used moderated regression analysis (MRA) with the Statistical Program for Social Science (SPSS 20) tool. The results of this study show that corporate social responsibility affects company value. the size of the company affects the value of the company. Corporate governance is able to moderate the influence of corporate social responsibility on company values. Corporate governance is able to moderate the influence of company size on company value.
THE INFLUENCE OF FINANCIAL PLAN SUPPORT, LUCIDITY OF FINANCIAL PLAN OBJECTIVES, FINANCIAL PLAN ACKNOWLEDGMENT AND HIERARCHICAL RESPONSIBILITY AS A MODERATING VARIABLE IN THE ORGANIZATION OF REGIONAL APPARATUS OF NORTH SUMATRA PROVINCE Zaki Baginda Muhammad Amin; Irfan; Maya Sari
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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

Abstract

The research objective is to analyze the effect of organizational commitment on moderating budgetary participation on budget realization, and also to analyze the effect of organizational commitment on moderating the clarity of budget objectives on budget realization. The approach used in this research is a quantitative associative approach. Data was collected using a questionnaire. The sample in this study was 38 ProvSu Regional Apparatus Operations (OPD), each OPD representing 4 fields of 152 samples. Data were analyzed using SEM-PLS. the consequences of the review expressed that there was an impact of financial plan interest on spending plan acknowledgment, there was an impact of authoritative responsibility on directing spending plan investment on financial plan acknowledgment, there was an impact of hierarchical responsibility on directing the lucidity of financial plan focuses on financial plan acknowledgment.
Servant Leadership and Organizational Culture on Organizational Citizenship Behavior: The Mediation Role of Job Satisfaction Jufrizen Jufrizen; Hazmanan Khair; Anggita Dwi Kesuma; Maya Sari; Molana Malik Pandia
MIX: JURNAL ILMIAH MANAJEMEN Vol 13, No 1 (2023): MIX: JURNAL ILMIAH MANAJEMEN
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2023.v13i1.010

Abstract

 Objectives: This study aims to examine the process of forming Organizational Citizenship Behavior (OCB) in employees. This study uses job satisfaction as a mediating variable to clarify the mechanism of the influence of servant leadership and organizational culture on Organizational Citizenship Behavior (OCB).Methodology: This study uses a causal type of research using a quantitative approach with a sample of 67 respondents who are employees of PT Pelabuhan Indonesia (Persero) Branch TPK Perawang Pekanbaru.  To evaluate the seven hypotheses put out in this study, data was collected via interviews and a list of assertions, such as questionnaires and data analysis methods employing Partial Least Square (SmartPls).Findings: The results of this study indicate that servant leadership and organizational culture have a positive and significant effect on Job Satisfaction and Organizational Citizenship Behavior. Job satisfaction also plays a role in mediating the influence of servant leadership and organizational culture on Organizational Citizenship Behavior.Conclusion: This study examines how servant leadership and organizational culture influence employee job satisfaction and organizational citizenship behavior to achieve company goals. As a result, this condition is undoubtedly a source of concern for the company in terms of improving leadership and aligning all employees' perceptions of the organizational culture system that will be implemented in the company.
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