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All Journal Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Organum: Jurnal Saintifik Manajemen dan Akuntansi SULTANIST: Jurnal Manajemen dan Keuangan FINANCIAL : JURNAL AKUNTANSI Ilomata International Journal of Tax and Accounting Jurnal Inovasi Ekonomi International Journal Of Science, Technology & Management (IJSTM) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Trends in Accounting Research Movere Journal International Journal of Community Service International Journal of Education, Social Studies, And Management (IJESSM) Tridharmadimas: Jurnal Pengabdian Kepada Masyarakat Jayakarta Jurnal Pusat Studi Pendidikan Rakyat (PUSDIKRA) Jurnal Masyarakat Indonesia International Journal of Trends in Accounting Research
Khairul Azwar
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Religion 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 Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Transportation Other

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Edukasi Manajemen Investasi Pasar Modal Pada Pengurus Majelis Agama Buddha Mahayana Tanah Suci Indonesia Kota Pematang Siantar Susanti, Elly; Azwar, Khairul; Efendi; Sisca; Wijaya, Andy
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 01 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v4i01.186

Abstract

Kegiatan Pengabdian kepada Masyarakat ini didasarkan data Survei Nasional Literasi dan Inklusi Keuangan menyatakan bahwa tingkat pengetahuan publik mengenai pasar modal rendah, namun dengan berkembang dan maraknya platform media sosial terkait investasi dimana para influencer/selebgram memberikan edukasi melalui video sehingga penyampaian mudah dimengerti yang tentunya meningkatkan pemahaman masyarakat khususnya generasi milenial. Sasaran yang menjadi objek pengabdian ini adalah Pengurus Majelis Agama Buddha Mahayana Tanah Suci Indonesia Kota Pematangsiantar dimana usia dari pengurus majelis ini adalah berkisar 17-25 tahun. Masalah yang terjadi adalah para pengurus belum memahami bagaimana cara berinvestasi yang baik khususnya di pasar modal hal ini disebabkan kurangnya pengetahuan yang cukup terkait literasi keuangan dan resiko berinvestasi, sehingga banyak yang terjebak pada investasi bodong. Pengabdian kepada masyarakat ini bertujuan memberikan edukasi manajemen pasar modal diharapkan nantinya mitra dapat mengetahui bahwa alternatif dalam berinvestasi serta sebagai sarana belajar dalam memperoleh tingkat pengembalian (return) di masa mendatang dengan meminimalisir resiko
THE IMPACT OF INSTITUTIONAL OWNERSHIP, RETURN ON ASSETS, CURRENT RATIO ON TAX AVOIDANCE MODERATED BY FIRM SIZE ON COMPANIES ON THE IDX Azwar, Khairul; Susanti, Elly; Putri, Juan Anastasia; Sianipar, Ruth Tridianty; Ervina, Nelly
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13622

Abstract

Taxes are mandatory contributions to the state that are owed by individuals or entities that are coercive based on the law, by not getting direct rewards and used for state purposes, especially for the prosperity of the people. This study aims to determinethe impact of KI, ROA, CR on tax avoidance and to find out whether the size of the company is able to moderate the influence of KI, ROA, CR on tax avoidance. This research period was carried out during 2017 –2023.The sampling technique used in this study is purposive sampling. The data analysis technique that will be used is to use simple regression analysis, and Residual Test to moderate variables. The results of the F test gave results that KI, ROA, CR had a positive and significant effect on tax avoidance. The results of the t-test showed that KI had a positive and insignificant effect on avoidance. Meanwhile, ROA and CR have a positive and significant effect on avoidance. The results of the residual test show that the size of the company is not able to moderate the influence of KI, ROA, CR on tax avoidance.
ANALISIS RASIO KEUANGAN SEBAGAI ALAT UNTUK MENGUKUR KINERJA KEUANGAN PADA PT ENSEVAL PUTERA MEGATRADING,TBK Azwar, Khairul; Tarigan, Parman; Siregar, Liper; Inrawan, Ady
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 3 No. 2 (2015): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (66.951 KB) | DOI: 10.37403/sultanist.v3i2.53

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui gambaran rasio keuangan dan menganalisis faktor-faktor yang meningkatkan kinerja keuangan pada PT Enseval Putera Megatrading, Tbk.Penelitian ini dilakukan dengan menggunakan metode analisis deskriptif kualitatif, metode komparatif, dan metode induktif. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif dan data kualitatif. Sumber data yang digunakan dalam penelitian ini adalah data sekunder. Pengumpulan data dilakukan dengan metode dokumentasi.Berdasarkan hasil penelitian,dapat disimpulkan bahwa trend current ratio,quick ratio, debt ratio, LTDR (Long Term Debt To Equity Ratio),inventory turnover ratio dan total assets turnover ratio PT Enseval Putera Megatrading,Tbk cenderung stabil. Namun trend TIER (Times Interest Earned Ratio), days sales outstanding,return on assets, return on equity, dan net profit margin cenderung meningkat. Sedangkan trend fixed assets turnover mengalami penurunan. Untuk itu, sebaiknya PT Enseval Putera Megatrading, Tbk meningkatkan aset lancarnya agar manajemen perusahaan dalam menutupi hutang jangka pendek perusahaan dapat terlaksana dengan baik di tahun berikutnya dan dalam melaksanakan proses penagihan piutang harus dilaksanakan dengan tepat waktu yang tujuannya untuk mengurangi risiko terjadinya piutang yang tidak tertagih.
Assistance In Preparing Financial Statements On Umkm Sahabat In Nagori Karang Bangun Huta Iv, Siantar District, Simalungun Regency Susanti, Elly; Khairul Azwar; Christine D. Nainggolan; Astuti; Ernest Grace
International Journal Of Community Service Vol. 1 No. 2 (2021): August 2021 (Indonesia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v1i2.21

Abstract

The purpose of this community service activity is to provide understanding, skills and knowledge in the preparation of financial statements. This community service was conducted at UMKM Sahabat in Nagori Karang Bangun Huta IV, Siantar District, Simalungun Regency. The method of implementation of this activity is carried out using the method of action research activities. The service team conducted activities consisting of two activities, namely the supply of financial report preparation instruments as well as training workshops on the preparation of financial statements. This assistance is done with a sense of kinship so that this assistance runs smoothly, relaxed, directed and the material remains mastered by partners with interactive discussion mentoring methods
Pemanfaatan Media Sosial Tik-Tok Sebagai Media Dakwah (Analisis Pada Akun @ KADDAM) Nuraini, Siti; Septia, Dini; Ulandari, Ulandari; Azwar, Khairul; Lubis, Nikmah
Jurnal Pusat Studi Pendidikan Rakyat Volume 5 Nomor 2 Mei 2025
Publisher : CV. PUSDIKRA MITRA JAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jpspr.v5i2.2671

Abstract

Technological progress is concrete evidence in life in the modern era. Its urgency has spread widely to various fields. One of them is social media. Social media is one source of information used by the wider community. Nowadays, social media is considered a necessity in life. It cannot be denied that the function of social media is used as a form of convenience in providing or obtaining information covering several aspects, especially in the religious field. Islam utilizes the existence of social media as a means of da'wah. to facilitate and expand regional coverage in accepting Islamic teachings. The research method used is a qualitative method with a library research approach based on previous research. The results of this research state that all ulama agree with the use of social media as a means of da'wah by paying attention to the ethics and norms of using social media. This is believed to be a form of spreading Islamic teachings so that the messages conveyed spread easily. TikTok, which was initially known as an entertainment and trending platform, has now also become a place for Islamic da'wah content that is packaged creatively and lightly. Many da'wah accounts have emerged with a more relaxed, relatable, and communicative approach, so that they are able to reach the youth segment effectively.
DAMPAK CAPITAL INTENSITY, UKURAN PERUSAHAAN, STRUKTUR MODAL DAN PROFITABILITAS TERHADAP HARGA SAHAM Susanti, Elly; Azwar, Khairul; Ervina, Nelly
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2135

Abstract

The purpose of this research is to determine and analyze the effects of Capital Intensity, Size, Capital Structure, and Profitability on Stock Prices. The object of this research is companies in the automotive and component sub-sector listed on the Indonesia Stock Exchange for the period of 2020 - 2024. The total population consists of 13 companies, and for purposive sampling, the sample in this study is 6 companies. This research uses a quantitative method with panel data regression analysis using Eviews Version 12. The results show that simultaneously, Capital Intensity, Size, Capital Structure, and Profitability have a significant effect on Stock Prices. Meanwhile, partially, Capital Intensity, Size, and Capital Structure have a negative and insignificant effect on stock prices, while Profitability has a positive and insignificant effect on stock prices.
Integration of Da'wah Values in Broadcasting Content: A Perspective of Positive Law and Sharia Ilham, Ilham; Dari, Ulan; Nuraini, Siti; Septia, Dini; Azwar, Khairul
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i2.737

Abstract

The development of technology, information and communication has grown rapidly marked by the Industrial Revolution 4.0 and the Social Revolution 5.0 in various digital platforms. The role of Islam in responding to the digital era is used as a solution to the problems studied. This study aims to describe and analyze the problems and solutions in maintaining communication on digital media from an Islamic perspective. The research method used is qualitative with a descriptive approach through a literature review from several scientific sources related to Islam and technology. The research focuses on analyzing communication problems on social media and their solutions through communication ethics based on an Islamic perspective. The results show that Islam emphasizes religious people to maintain and build good inter-religious communication. This research study is expected to be useful for religious leaders in adapting to technological developments in the digital era.
SAK EMKM : Pendampingan Penyusunan Laporan Keuangan Pada Warung Gandeng di Kota Pematangsiantar Azwar, Khairul; Susanti, Elly; Sisca; Putri, Juan Anastasia; Candra, Vivi
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 02 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v4i02.259

Abstract

Kegiatan PKM ini didasarkan pada kurangngnya pemahaman pelaku UMKM dalam menyusun laporan keuangan sesuai dengan SAK yang berlaku. Sasaran yang menjadi objek pengabdian ini adalah Pelaku UMKM Warung Gandeng Kota Pematangsiantar. Masalah yang terjadi adalah Pemilik selama ini tidak melakukan pencatatan atas transaksi yang terjadi sehingga mengalami kesulitan dalam menyusun laporan keuangan sesuai dengan SAK yang berlaku. PKM ini bertujuan memberikan edukasi bagi pemilik warung gandeng agar mampu menyusun laporan keuangan sesuai dengan SAK yang berlaku di kedepannya sehingga pemilik dengan mudah untuk menghitung besarnya pendapatan dan mengetahui berapa jumlah ekuitas yang dimiliki oleh pemilik.
Peranan Kompetensi Auditor Memoderasi Pengalaman Kerja Dan Independensi Auditor Terhadap Kualitas Audit Pada KAP Medan Azwar, Khairul; Wirananda, Henny Andriyani; Susanti, Elly; Ervina, Nelly
Movere Journal Vol. 5 No. 02 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Tri Dharma Nusantara Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/mv.v5i02.384

Abstract

The purpose of this study is to find out and analyze whether the auditor's competence is able to moderate the auditor's experience and auditor's independence on audit quality at KAP Medan. The type of research used is quantitative using primary data. The population in this study was auditors from KAP Drs. Katio &; Rekan, KAP Drs Syamsul Bahri, MM, Ak &; Rekan, KAP Fachrudin & Mahyuddin, and KAP Johannes Juara &; Rekan as many as 30 people. The sample in this study is a saturated sample, that is, all members of the population will be used as samples. F test results show that work experience and auditor independence have a positive and significant effect on audit quality. The results showed that audit experience had a positive and significant effect on audit quality. This means that the more experience and knowledge the auditor has, the more relevant and reliable audit quality will result. Audit independence has a positive and insignificant effect on audit quality. This means that the auditor has a weak independent mental attitude and loss of auditor independence because the auditor has a tendency to satisfy his clients and is afraid of losing his clients as well as financial interests and business relationships with clients. The study also found that auditor competence was unable to moderate work experience and auditor independence on audit quality.
Integration of Da'wah Values in Broadcasting Content: A Perspective of Positive Law and Sharia Ilham, Ilham; Dari, Ulan; Nuraini, Siti; Septia, Dini; Azwar, Khairul
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 1 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i2.737

Abstract

The development of technology, information and communication has grown rapidly marked by the Industrial Revolution 4.0 and the Social Revolution 5.0 in various digital platforms. The role of Islam in responding to the digital era is used as a solution to the problems studied. This study aims to describe and analyze the problems and solutions in maintaining communication on digital media from an Islamic perspective. The research method used is qualitative with a descriptive approach through a literature review from several scientific sources related to Islam and technology. The research focuses on analyzing communication problems on social media and their solutions through communication ethics based on an Islamic perspective. The results show that Islam emphasizes religious people to maintain and build good inter-religious communication. This research study is expected to be useful for religious leaders in adapting to technological developments in the digital era.
Co-Authors Andy Wijaya Astuti Astuti Astuti - Astuti Astuti Astuti Astuti Astuti Astuti Candra, Vivi Christine D. Nainggolan Christine Dewi Nainggolan Christine Dewi Nainggolan Christine Dewi Nainggolan Dari, Ulan Debi Eka Putri EFENDI Elly Susanti Elly Susanti Elly Susanti Ernest Grace Ilham Ilham Inrawan, Ady Juan Anastasia Putri Lenny Dermawan Sembiring Lubis, Nikmah Nelly Ervina Nelly Ervina Nur Safitri Reza Kurniawan Sitorus Rio Jaya Lestari Br Lumban Gaol Ruth Tridianty Sianipar Septia, Dini Simon Maruli Panjaitan Siregar, Liper sisca Siti Nuraini Siti Rahmayani Siregar Supitriyani Supitriyani Supitriyani Supitriyani, Supitriyani Tarigan, Parman Togi Togi Ulandari, Ulandari Vina Merina Br Sianipar Welly, Yerisma Widia Astuty Wirananda, Henny Andriyani Yansen Siahaan