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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 Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Al-Hanif: Jurnal Pendidikan Anak dan Parenting Journal of International Conference Proceedings
Maya Sari
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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ORGANIZATIONAL CULTURE AND ORGANIZATIONAL CITIZENSHIP BEHAVIOR: THE MEDIATING ROLE OF LEARNING ORGANIZATIONS AND ORGANIZATIONAL COMMITMENT Yudi Siswadi; Jufrizen Jufrizen; Jasman Saripuddin; Salman Farisi; Maya Sari
Jurnal Riset Bisnis dan Manajemen Vol. 16 No. 1 (2023): February Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v16i1.7184

Abstract

This study aims to find out how the Organizational Citizenship Behavior Model Based on Organizational Culture is mediated by Learning Organizations and Organizational Commitment. The sample size in this study was tailored to the analytical model used, namely Structural Equation Modeling utilizing the Maximum Likelihood Estimate (MLE) estimation model requires 100-200 samples. As a result, the sample size for this study was 200 permanent lecturers at Private Universities in North Sumatra. The data analysis method used Structural Equation Modeling. The results showed that Organizational Culture, Learning Organization, and Organizational Commitment had a significant positive effect on Organizational Citizenship Behavior. Organizational Culture and Learning Organization had a significant positive effect on Organizational Commitment. Learning organizations mediated positively the effect of Organizational Culture on Organizational Citizenship Behavior and Organizational Commitment mediate the effect of Organizational Culture on Organizational Citizenship Behavior.
Accountability, Competence, and Accounting Information Systems on the Performance of Private Schools Seprida Hanum Harahap; Maya Sari
International Journal of Business Economics (IJBE) Vol 4, No 2 (2023): MARCH - AUGUST 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v4i2.14403

Abstract

Quality human resources in the implementation of education, of course, will make it easier for schools to achieve the goals set, one of which is to improve school performance. While the specific objectives are to identify Accountability, Competence, Accounting Information Systems, and mformulateModel of Private School Performance Improvement in Medan City. This research is a basic research (basic research). The first activity, is to identify the Private School Performance Improvement Model in Medan City. The second activity is compiling a Model for Improving the Performance of Private Schools in the City of Medan. To obtain certain data such as to find out the problems faced, the method of focus group discussion (focus group discussion) is used. The population in this study are those who play a role in improving school performance involving the school, namely the principal and school treasurer, who are in Private Upper Middle School in Medan City. Data collection techniques were carried out by means of documentation studies, interviews and questionnaires. The data analysis method used in this study is the SPSS method.
Pengaruh Human Relation Islami Terhadap Kepuasan Kerja Pada Hotel Natama Umar Ma’ruf Manik; maya sari
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 4 No. 2 (2023): April 2023
Publisher : CERED Indonesia Institute

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Abstract

The goal of Islamic human relations on job satisfaction at hotels is to create a balanced and harmonious work environment for hotel employees. This can be achieved by implementing Islamic values in human resource management practices, such as fairness, equality and mutual respect. This study uses a quantitative approach. The population and sample are 40 respondents, namely the employees of Hotel Natama Padangsidempuan. The data source used in this research is primary data obtained by distributing questionnaires to respondents. Data analysis techniques in this study were data quality testing, classic assumption testing, multiple linear regression analysis and hypothesis testing using SPSS software version 25. The results of this study indicated that Islamic human relations had an effect on Islamic job satisfaction. From the results of the Islamic human relations analysis test, it has a positive effect on Islamic job satisfaction. This is evidenced by the results obtained based on hypothesis testing, and a significance value of 64.3% and the remaining 35.7% is influenced by other variables not examined in this study .
Internal Auditor Professionalism: Determinants and Its Effect on Behavior Auditor Ethics Novien Rialdy; Maya Sari; Syafrida Hani; Jufrizen Jufrizen; Irfan Irfan
Integrated Journal of Business and Economics (IJBE) Vol 7, No 3 (2023): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v7i3.651

Abstract

This study aims to study the factors that influence the Professionalism and Ethical Behavior of Auditors at BPKP North Sumatra and produce a model of Mediation of Professionalism on the Influence of Moral Intensity and Religiosity on Auditor Ethical Behavior at BPKP North Sumatra. This research is basic (basic research). The strategy employs a quantitative approach. The sample includes all BPKP North Sumatra internal auditors. Using a technique called "saturated sampling," criteria from all internal auditors were used as samples. One hundred forty-three internal auditors were chosen as the final sample. The method used is Partial Least Square (PLS). The results showed that moral intensity has a positive effect on internal auditor professionalism, religiosity has a positive effect on internal auditor professionalism, moral intensity has a positive effect on ethical decision making, religiosity has a positive effect on ethical decision making, Internal Auditor professionalism has a positive effect on ethical decision making, the moral intensity does not have a significant effect on ethical decision making through Internal Auditor Professionalism and religiosity does not have a significant effect on ethical decision making through Internal Auditor Professionalism
ANALYSIS OF FACTORS THAT INFLUENCE THE IMPLEMENTATION OF TAX PLANNING IN SERVICE SERVICE SMEs REGISTERED AT PPJI REPRESENTATIVE BOARD NORTH SUMATERA Suliani Suliani; Widya Astuty; Maya Sari
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

Small and medium enterprises (SMEs) are people's businesses that support the economy. At the end of this pandemic period, the government is aggressively supporting MSMEs from capital assistance to reduce tariffs with the hope that in the future, apart from supporting the people's economy, SMEs can also support taxation in Indonesia. Of course, this must be accompanied by socialization of tax knowledge so that SMEs will be able to plan in the future for the progress of their business and good tax planning.This study examines the effect of tax administration, loopholes, tax rates and tax sanctions on the implementation of tax planning for micro, small and medium enterprises (SMEs) in catering services. This study analyzed the primary data of the questionnaire from 63 answers of SMEs respondents who were registered with PPJI, the North Sumatra Representative Council. Testing the research variables using the SmartPls 3.0 application. Tax administration, loopholes, tax rates and tax sanctions have a positive effect on the implementation of tax planning on SMEs. Most of the catering service SMEs registered with the PPJI North Sumatra Representative Council understand about taxation in Indonesia, but there are many other SMEs actors who do not understand taxation or do not get the latest information in the field of taxation. The results of the study are expected to be considered by the tax authorities to formulate future tax policies that can benefit both small and medium enterprises and the government.
Program Pelibatan Orang Tua Dan Masyarakat Dalam Upaya Pembentukan Moralitas Anak Di Paud Jil Carissa Pangumbanan Hasibuan; Suci Agustina NS; Fatayatul Insania; Maya Sari
AL-HANIF: Jurnal Pendidikan Anak dan Parenting Vol 3, No 1 (2023): Juni
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/al-hanif.v3i1.15952

Abstract

Memiliki anak yang memiliki moralitas yang baik adalah keinginan setiap orangtua.Perkembangan moral anak harus menjadi perhatian setiap orang tua. Semua orangtua memiliki peran penting dalam membangun moralitas yang baik kepada anak-anaknya. Anak sebagai peniru yang baik akan melalukan apa yang mereka lihat, sehingga orangtua dalam hal ini perlu menjadi panutan yang baik bagi anak. Hal ini bertujuan untuk mengajarkan seorang anak agar dapat membedakan yang benar maupun salah, sehingga anak dapat berperilaku dengan baik. Tulisan ini bertujuan untuk mengetahui program perlibatan orangtua dan masyarakat dalam upaya pembentukan moralitas anak di PAUD. Adapun metode yang digunakan yaitu metode  penelitian kualitatif deskriptif, yang mana teknik dan analisis data diperoleh dari   observasi, wawancara dan dokumentasi. Hasil penelitian ini menunjukkan Proses perkembangan moral pada diri anak akan berpengaruh terhadap perilaku atau sikap yang diaktualisasikan olehnya kepada orangtua maupun terhadap sesamanya. Selain keluarga yang dilibatkan, harapanya potensi masyarakat sekitar juga dapat dimanfaatkan demi tercapainya tujuan pendidikan anak. Banyak hal yang dapat dilakukan oleh orangtua untuk membangun kerjasama dengan pihak sekolah dalam membangun kolaborasi dalam pendidikan anak. Bentuk keterlibatan orangtua berupa kolaborasi dengan masyarakat merupakan wujud integrasi trisentra pendidikan. Ada sejumlah inisiatif program kerja yang dapat mendudkung pertukaran komunikasi antara sekolah dan keluarga, antara lain: a) menciptakan pusat keluar, b) membuat papan bulletin keluarga, c) mengadakan rapat atau pertemuan antara guru dan keluarga, d) melibatkan media cetak, e) membuat website, d) menciptakan program kegiatan- kegiatan.
THE ROLE OF PROFESSIONAL ETHICS MEDIATION IN THE INFLUENCE OF AUDITOR COMPETENCE AND TASK COMPLEXITY ON AUDIT JUDGMENT IN PUBLIC ACCOUNTING FIRMS IN MEDAN M. Adrian Patria Erza Nasution; Maya Sari; Irfan Irfan
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 6 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i6.4073

Abstract

This study aims to analyze the effect of auditor competence and task complexity on audit judgment, with professional ethics as an intervening variable. The background of this study is driven by the increasing need for reliable and transparent financial reports, given that these reports are the main basis for investors, creditors, regulators, and other stakeholders in making strategic decisions. Quality audit judgment can only be achieved if auditors have adequate technical competence and experience and can deal with the increasing complexity of audit tasks. In addition, auditors must uphold professional ethics to remain independent, objective, and able to avoid potential conflicts of interest in every decision-making process. This study uses an associative quantitative approach with path analysis using SmartPLS 4.0 software. Data were collected through questionnaires distributed to 80 auditors working at several public accounting firms. The results show that auditor competence and task complexity positively and significantly affect professional ethics. These two variables also have a positive and significant effect on audit judgment. In addition, professional ethics have a positive and significant effect on audit judgment and can mediate the relationship between auditor competence and audit judgment, as well as between task complexity and audit judgment. These findings confirm that the quality of audit judgment is largely determined by a combination of technical competence, experience in managing complexity, and commitment to professional ethics. Thus, this study strengthens the literature on the determinants of audit judgment and provides practical implications for improving audit quality in both the public and private sectors.
AUDIT QUALITY: THE INTERPLAY OF AUDITOR COMPETENCE, PROFESSIONALISM, AND TIME PRESSURE IN PUBLIC ACCOUNTING FIRMS Rival Andiga Juanda; Maya Sari; Dahrani Dahrani
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 6 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i6.4074

Abstract

This study examines and analyses the effect of auditor competence and professionalism on audit quality with time pressure as a moderating variable in Public Accounting Firms in Medan. This study uses a quantitative approach with primary data obtained through the distribution of questionnaires to auditors as respondents. The population in this study consisted of all auditors working at 23 Public Accounting Firms in Medan who were still actively registered, with a total of 69 auditors. The sampling technique was saturated, so all population members were included in the research sample. The analysis method used was descriptive and verificative, with the help of the SmartPLS version 4.0 application through the Structural Equation Modelling Partial Least Squares (SEM-PLS) approach, which is considered appropriate for comprehensively testing the relationship between variables. The study's results indicate that auditor competence has a positive and significant effect on audit quality, so the higher the auditor's competence, the better the audit quality. In addition, auditor professionalism also has a positive effect on audit quality, which confirms the importance of integrity, independence, and compliance with professional standards. Furthermore, time pressure was not found to moderate the relationship between auditor competence and audit quality, meaning competent auditors can still maintain quality even under time constraints. However, time pressure was found to moderate the relationship between auditor professionalism and audit quality, where high pressure tends to weaken the application of auditor professionalism.
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 M. Adrian Patria Erza Nasution 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 Rival Andiga Juanda 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