Article Per Year (5 Year)
p-Index From 2020 - 2025
2.794
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Owner : Riset dan Jurnal Akuntansi Journal of Accounting Auditing and Business Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Indonesia Sosial Teknologi Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Jurnal Akuntansi, Keuangan dan Perpajakan Jurnal Ilmiah Akuntansi dan Keuangan
Rahmadhani, Sari Nuzullina
UNIVERSITAS MEDAN AREA
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
PENGARUH MARJIN LABA BERSIH DAN PENGEMBALIAN ATAS EKUITAS TERHADAP HARGA SAHAM PERUSAHAAN INDUSTRI BARANG KONSUMSI Sari Nuzullina Rahmadhani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 2 (2019): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i2.2795

Abstract

This research aims to detemine the effect of net profit margin and return on equity to the stock price on consumer goods industry listed on the Indonesia Stock Exchange. Independent Variables are net profit margin and return on equity. Dependent Variable is stock price. The population in this research are all consumer goods industries listed on the Indonesia Stock Exchange during the period 2012 to 2016 as much as 37companies.The type of this research is associative causal. The sampling technique was purposive sampling, which is based on certain criteria and got as much as 22 companies. The analysis used classic assumption testing, hypothesis testing, and linear regression. The results show that net profit margin and return on equity have positive effect and significant on stock price for simultaneous. And for partial, net profit margin has positive effect on stock price and return on equityhas positive and significant on stock price.
Pengaruh Struktur Modal Dan Volatilitas Laba terhadap Kualitas Laba PT. Bank Sumut Aditya Amanda Pane; Sari Nuzullina Rahmadhani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.4476

Abstract

The purposes of this research was to determined the influence of the capital structure and earnings volatility on the earnings quality PT. Bank Sumut. This research also aims to assess how the condition of the capital structure, earnings volatility and earnings quality at PT. Bank Sumut for 10 years lately. The proxy of capital structure is leverage, earnings volatility is standard deviasi of earnings and for the earnings quality the proxy is discretionary loan loss provisions. The samples used in this study are the quarterly financial statement of PT. Bank Sumut for the period of 2010 until the first semester of 2020.  The analytical method used was multiple regression analysis. The result show  that the capital structure  has a negative significant effect on the earnings quality and earnings volatility does not has a significant effect on the earnings quality in PT. Bank Sumut. Meanwhile, the capital structure and earnings volatility simultaneous have a significant effect on the earnings quality.
Optimalisasi Pengetahuan Pelaporan Keuangan Digital dan Keamanan Data bagi masyarakat Desa Jati Kesuma Sari Nuzullina Rahmadhani; Arie Kartika; Vina Arnita
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 2.2 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.047 KB)

Abstract

Hasil pertanian dan peternakan merupakan salah satu sumber perekonomian warga desa. Selama ini desa kurang bisa memaksimalkan hasil pertanian dan peternakan mereka untuk kesejahteraan warga desa. Hal ini dikarenakan minimnya pengetahuan masyarakat mengenai beberapa hal, yaitu mengenai proses transaksi secara digital dan minimnya pengetahuan mengenai penyusunan laporan keuangan yang baik agar dapat digunakan dalam pengajuan kredit usaha. Oleh karena itu, perangkat desa mengharapkan agar masyarakat desa bisa ditingkatkan dan dikembangkan pemahamannya mengenai perlindungan konsumen, pelaku usaha, transaksi online yang aman, transparan dan menguntungkan serta penyusunan laporan keuangan yang baik. Sehingga Masyarakat dapat berbelanja, mengemas dan memasarkan produk tani mereka dengan segmen pasar luar kota dan luar provinsi. Masyarakat juga dapat memanfaatkan fasilitas kredit usaha rakyat sebagai bentuk tambahan modal usaha. Melalui permasalahan diatas maka Tim Pengabdian kepada Masyarakat memberikan sosialisasi berupa “Optimalisasi Pengetahuan Kelompok Tani Desa Jati Kesuma terhadap Pelaporan Keuangan secara Digital dan Keamanan Data”. Dari kegiatan tersebut masyarakat desa lebih mengetahui dan paham dalam bertransaksi secara online, serta lebih berhati-hati untuk memsasarkan hasil tani serta masyarakat juga mengetahui pembuatan laporan keuangan secara digital.
Effectiveness of Economic Value Added, Earnings Per Share, Market Share and Institutional Ownership on Stock Returns in Companies Listed on the IDX80 Index of the Indonesia Stock Exchange Vani Alicia Napitupulu; T. Alvi Syahri Mahzura; Sari Nuzullina Rahmadhani
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 2 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (991.009 KB) | DOI: 10.31289/jbi.v1i2.1422

Abstract

This study aims to determine the Effect of Economic Value Added (EVA), Earnings Per Share (EPS), Market Share and Institutional Ownership on Stock Returns in Companies Listed on the IDX80 Index of the Indonesia Stock Exchange for the 2019-2021 Period. The population used in this study was 80 IDX80 companies listed on the Indonesia Stock Exchange. The sampling method is to use the census method. The sample used was 240 companies. The analysis techniques used are normality test, multicollinearity test, autocorrelation test, heteroskedasticity test, multiple linear regression analysis, multiple correlation coefficient test, F test, t test and determination coefficient test.Based on the test results of classical assumptions, it is known that the data are normally distributed and there are no symptoms of multicollinearity, autocorrelation and heteroskedasticity. The results of the coefficient of determination test showed an R2 value of 0.699 which means that 69.9% of the influence of bound variables can be explained by other variables that were not used in this study. Based on the results of the F test, it is known that together free variables affect bound variables. And based on the results of the t test, it is known that the free variables, namely Economic Value Added, Earnings Per Share and Institutional Ownership have a partial effect on the Stock Return variable while the Market Share variable does not partially affect the Stock Return variable.
Pengaruh Human Capital, Structural Capital Dan Capital Employed Terhadap Financial Distress Sari Nuzullina Rahmadhani
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i3.1881

Abstract

Penelitian bertujuan untuk menguji dan menganalisis pengaruh dari human capital, structural capital dan capital employed terhadap financial distress pada perusahaan Manufaktur Industri Dasar dan Kimia periode 2019-2021. Populasi dalam penelitian ini yaitu 79 perusahaan dengan teknik penarikan sampel yaitu purposive sampling, sehingga diperoleh sampel sebanyak 37 perusahaan selama 3 tahun periode pengamatan. Teknik analisis data yang digunakan yaitu analisis regresi data panel dengan menggunakan aplikasi Eviews. Hasil uji menunjukkan bahwa secara parsial Human capital tidak memiliki pengaruh yang signifikan terhadap financial distress. Strutural capital berpengaruh negatif dan signifikan terhadap financial distress. Sedangkan capital employed berpengaruh positif dan signifikan terhadap financial distress. secara bersama-sama, human capital, structural capital dan capital employed hanya mampu mempengaruhi financial distress sebesar 11,59% pada perusahaan Manufaktur Industri Dasar dan Kimia periode 2019-2021.
ACCOUNTING PROFESSION: USING SWOT ANALYSIS APPROACH IN 5.0 SOCIETY ERA Sari Nuzullina Rahmadhani
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 1 (2023): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i1.79

Abstract

The accounting profession has a very important role in various entities and sectors. This study aims to examine the existence of the accounting profession related to the presence of the 5.0 industrial revolution era. This research uses quantitative methods. The sample in this study were accountants who worked as accountant educators, public accountants and tax consultants in the city of Medan, totaling 150 people. As a result, it is known that the role of the accounting profession in the era of the industrial revolution 5.0 has been transformed into digital skills, applying new technology prototypes, learning by doing, international certification-based education, responsive to changes in industry, business and technology development, as well as curricula and learning based on digital skills. Accountant professional bodies need to encourage and facilitate continuous learning for accountants, for example through an online course or knowledge base that can be accessed widely and provides real-time and continuous updating of knowledge. This is necessary so that the accounting profession can continue to exist in an era of challenges. 5.0.
PENGARUH KOMPETENSI, SKEPTISISME PROFESIONAL, DAN ETIKA PROFESI AUDITOR TERHADAP KUALITAS AUDIT (SURVEY PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN YANG TERDAFTAR PADA OJK) Siagian, Dewi Asriyani; Rahmadhani, Sari Nuzullina
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 1 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i1.126

Abstract

This study investigates the influence of auditor competence, professional skepticism, and professional ethics on audit quality among public accounting firms in Medan registered with the Financial Services Authority (OJK). Using a quantitative approach that combines descriptive and verification methods, the research collects data from 108 respondents representing auditors with varied educational and professional backgrounds. Multiple regression analysis reveals that each of the independent variables—auditor competence, professional skepticism, and professional ethics—has a significant positive impact on audit quality. In addition, the simultaneous influence of these factors explains a substantial proportion of the variability in audit quality. The findings underscore the importance of enhancing technical competencies, maintaining a critical mindset, and adhering to high ethical standards for improving the reliability and accountability of financial reporting. The study concludes with recommendations for auditors and regulatory bodies to further strengthen audit practices and bolster public trust in financial disclosures.
Advancing Sustainable Development in PROPER-Registered Public Companies through Green Accounting and Material Flow Cost Accounting Ananda, Rana Fathinah; Rahman, Fauziah; Rahmadhani, Sari Nuzullina; Tambunan, Sari Bulan; Tursina, Tursina
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 14 No. 1 (2025): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/sfmjsa77

Abstract

This study investigates the impact of Green Accounting and Material Flow Cost Accounting on Sustainable Development among publicly traded companies participating in PROPER during the 2019–2023 period. The research population encompasses 661 companies consistently listed throughout those years. Using a purposive sampling method, the study selected companies that published complete financial reports and were listed in PROPER for the entire observation period. Based on these criteria, a final sample of 9 companies was identified, resulting in 45 data observations across five years. Panel Data Regression was employed as the analytical technique. The findings reveal that both Green Accounting and Material Flow Cost Accounting exert a positive and significant partial influence on Sustainable Development. Furthermore, the combined effect of these two accounting approaches contributes meaningfully to the advancement of sustainability practices among companies listed on the Indonesia Stock Exchange during the observed period.
Determinan Implementasi Perencanaan Bisnis dalam Upaya Peningkatan Kualitas Penjualan pada UMKM Handicraft di Kota Medan Hasibuan, Raya Puspita Sari; Gultom, Selfi Afriani; Putri, Anita; Jazuli, Muhammad Asrin; Rahmadhani, Sari Nuzullina
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 1 (2025): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i1.1989

Abstract

This research aims to analyze the determinants that influence the implementation of business planning in an effort to improve the quality of sales at handicraft MSMEs in Medan City. The independent variables studied include the quality of business planning, effectiveness of business strategy implementation, implementation of accounting records, use of e-commerce, and level of customer satisfaction. The dependent variable that is the focus of this research is sales quality, while product quality functions as a moderating variable that can strengthen the relationship between the independent and dependent variables. The research method used was a survey with data collection through questionnaires distributed to owners and managers of handicraft MSMEs in Medan City. Data analysis was carried out using descriptive and inferential statistical techniques to test the proposed hypothesis. The research results show that all independent variables have a positive and significant influence on sales quality. The quality of business planning is proven to increase the effectiveness of implemented strategies, while good accounting records provide financial clarity that supports decision making. In addition, the use of e-commerce has been proven to increase market access, and the level of customer satisfaction contributes to loyalty and increased sales. Product quality as a moderating variable also shows an important role, where quality products can strengthen the relationship between the business strategy implemented and sales results. These findings emphasize the importance of integrating various aspects of business planning in improving the sales performance of handicraft MSMEs.   Abstrak Penelitian ini bertujuan untuk menganalisis faktor-faktor penentu yang mempengaruhi implementasi perencanaan bisnis dalam upaya meningkatkan kualitas penjualan pada UMKM kerajinan di Kota Medan. Variabel independen yang diteliti meliputi kualitas perencanaan bisnis, efektivitas penerapan strategi bisnis, penerapan pencatatan akuntansi, penggunaan e-commerce, dan tingkat kepuasan pelanggan. Variabel dependen yang menjadi fokus penelitian ini adalah kualitas penjualan, sedangkan kualitas produk berfungsi sebagai variabel moderasi yang dapat memperkuat hubungan antara variabel independen dan dependen. Metode penelitian yang digunakan adalah survei dengan pengumpulan data melalui kuesioner yang disebarkan kepada pemilik dan pengelola UMKM kerajinan di Kota Medan. Analisis data dilakukan dengan menggunakan teknik statistik deskriptif dan inferensial untuk menguji hipotesis yang diajukan. Hasil penelitian menunjukkan bahwa semua variabel independen memiliki pengaruh positif dan signifikan terhadap kualitas penjualan. Kualitas perencanaan bisnis terbukti dapat meningkatkan efektivitas strategi yang diimplementasikan, sedangkan pencatatan akuntansi yang baik memberikan kejelasan keuangan yang mendukung pengambilan keputusan. Selain itu, penggunaan e-commerce terbukti dapat meningkatkan akses pasar, dan tingkat kepuasan pelanggan memberikan kontribusi terhadap loyalitas dan peningkatan penjualan. Kualitas produk sebagai variabel moderasi juga menunjukkan peran penting, dimana produk yang berkualitas dapat memperkuat hubungan antara strategi bisnis yang diterapkan dengan hasil penjualan. Temuan ini menekankan pentingnya mengintegrasikan berbagai aspek perencanaan bisnis dalam meningkatkan kinerja penjualan UMKM kerajinan.
The Impact of Financial Capability on Well-Being: Serial Mediation by Anxiety and Behavior among Indonesian Retail Investors Rahmadhani, Sari Nuzullina; Nasution , Muhammad Dharma Tuah Putra
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3605

Abstract

In recent years, attention to individual financial well-being has increased significantly, driven by the increasing complexity of financial decisions amidst global economic dynamics. This study examines the relationship between financial capability, financial anxiety, and financial behavior in determining financial well-being among retail investors in the Indonesian capital market. This study uses a quantitative approach utilizing survey data from 200 retail investors and analyzes the data through Structural Equation Modeling Partial Least Squares (SEM-PLS). The findings reveal that financial capability negatively impacts financial anxiety while positively impacting financial behavior. Furthermore, financial behavior significantly impacts financial well-being. This study establishes a serial mediation effect where financial capability influences financial well-being through sequential mediation of financial anxiety and financial behavior. This study contributes to the literature by empirically testing a serial mediation model in the context of retail investment and underscoring the important role of psychological factors in individuals' financial decision-making processes in the capital market.
Co-Authors Aditya Amanda Pane Anita Putri, Anita Arie Kartika Atika Rizki Dewi Maya Sari Fauziah Rahman Gultom, Selfi Afriani Hasbiana Dalimunthe Hasibuan, Raya Puspita Sari Hasibuan, Thezar Fiqih Hidayat Hesti Sabrina Jazuli, Muhammad Asrin May Hana Bilqis, May Hana Muhammad Dharma Tuah Putra Nasution Nurcahyani, Marizha Rana Fathinah Ananda Rizki, Atika Sari Bulan Tambunan Siagian, Dewi Asriyani Simatupang, Torang T. Alvi Syahri Mahzura Tambunan, Adam Tursina Tursina Vani Alicia Napitupulu Vina Arnita Yuni Syahputri