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Pengaruh Profitabilitas, Karakter Eksekutif, Ukuran Perusahaan dan Kepemilikan Institusional Terhadap Tax Avoidance di Bursa Efek Indonesia (Studi Empiris Perusahaan Propertie dan Real Estate Periode 2019-2021) Risdiana Siregar; Alistraja Dison Silalahi; Ratna Sari Dewi; Ova Novi Irama
EDU SOCIETY: JURNAL PENDIDIKAN, ILMU SOSIAL DAN PENGABDIAN KEPADA MASYARAKAT Vol. 5 No. 1 (2025): Februari-Mei 2025
Publisher : Association of Islamic Education Managers (Permapendis) Indonesia, North Sumatra Province

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56832/edu.v5i1.670

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, karakter eksekutif, ukuran perusahaan dan kepemilikan institusional pada perusahaan propertie dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2019– 2021. Penelitian ini merupakan jenis penelitian asosiatif. Populasi penelitian yaitu seluruh perusahaan propertie dan real estate yang terdaftar di BEI tahun 2019- 2021 sebanyak 30 perusahaan. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Sehingga sampel yang diperoleh sebanyak 12 perusahaan properti dan real estate yang terdaftar di BEI tahun 2019- 2021 dengan jumlah 36 (n=12 x 3) sampel berupa laporan tahunan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan alat bantu software SPSS 26. Hasil penelitian menunjukkan secara partial profitabilitas tidak berpengaruh terhadap tax avoidance, secara partial karakter eksekutif tidak berpengaruh terhadap tax avoidance, secara partial Ukuran perusahaan berpengaruh terhadap tax avoidance, secara partial Kepemilikan institusional tidak berpengaruh terhadap tax avoidance. Hasil penelitian profitabilitas, karakter eksekutif, ukuran perusahaan dan kepemilikan institusional secara bersama sama menunjukan nilai statistik F hitung sebesar 2,867 lebih besar dibandingkan dengan nilai F tabel sebesar 2,680 sedangkan nilai sig sebesar 0,039 lebih kecil dari 0,05, hal ini menunjukan adanya pengaruh signifikan profitabilitas, karakter eksekutif, ukuran perusahaan dan kepemilikan institusional terhadap tax avoidance secara simultan pada perusahaan propertie dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2019– 2021.

Analisis Kejelasan Sasaran Anggaran Sebagai Alat Pengendalian Dalam Meningkatkan Akuntabilitas Di PT.Perkebunan Nusantara III Medan Shita Tiara; Ova Novi Irama
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 2 (2024): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v5i2.4225

This study aims to determine the clarity of budget targets as a control tool in increasing accountability at PT Perkebunan Nusantara III Medan. The selected budget target is the 2016-2018 palm oil sales budget. The method used in this research is descriptive qualitative research method. The results of the research conducted show that the clarity of the palm oil sales budget target in 2016-2018 can be used as a control tool that can increase company accountability. This can be seen from the process of preparing the budget according to the procedure. As for the budget that is not achieved because it is influenced by several factors, such as exchange rate factors, inflation rates, and rainfall. PT Perkebunan Nusantara III Medan uses PSAK-IFRS accounting principles. The palm oil sales budget report will later be accounted for to shareholders, stakeholders, and interested parties.

Analisis Perbandingan Dalam Perhitungan Harga Pokok Produksi Untuk Menentukan Harga Jual Dengan Penerapan Metode Full Costing Dan Variabel Costing Rizky Ayu Aulia; Ova Novi Irama
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 1 No. 2: Februari 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v1i2.81

Tujuan dari penelitian ini untuk mengetahui perhitungan harga pokok produksi dengan membandingkan metode Full Costing dan Variabel Costing sebagai dasar menentukan harga jual kopi roll keju Mumubutikue. Pada Mumubutikue perhitungan harga pokok produksinya masih sederhana, belum memasukkan semua biaya variabel dan biaya tetapnya. dari data bulan Agustus 2021 pada produk kopi roll keju hasil penelitian menunjukkan bahwa metode Full Costing memiliki hasil yang lebih besar dibandingkan dengan Variabel Costing dan menentukan harga jual menggunakan metode full costing memiliki hasil yang lebih tinggi. oleh karena itu sebaiknya Mumubutikue menghitung harga pokok produksinya menggunakan metode Full Costing dan menentukan harga jual dengan Full Costing sehingga hasilnya akan menjadi lebih tepat dan mengurangi kesalahan dalam penetapan harga jual.

Analysis of the Implementation of Syariah Home Ownership Credit (KPR) Financing With the Murabahah Agreement at Bank Syariah Indonesia KCP Medan Juanda Sari, Chyntia Kemala; Sriwardany, Sriwardany; Irama, Ova Novi; Munawarah, Wilda Sri
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 3 (2024): 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.v4i3.686

Sharia mortgage shows that sharia banking is currently developing very well. In general, sharia banks are institutions that function to receive and distribute community funds but with sharia principles. In receiving or distributing financing to the community, there are many contracts used in sharia banks. Such as mudharabah, wadiah, murabahah, etc. However, for the distribution of financing to the community, sharia banks generally use the murabahah sale and purchase contract. This study aims to determine the application of the murabahah contract in sharia mortgage financing at Bank Syariah Indonesia Kcp Medan Juanda on Jl. l. Ir. H. Juanda No.3a, Ps. Merah Bar., Kec. Medan City. To determine the application of the contract in accordance with the fatwa of the National Sharia Council of the Indonesian Ulema Council. This type of research uses a qualitative descriptive method and in collecting data, this type of research uses a case study approach. The data analysis techniques used are data reduction, data presentation and drawing conclusions. The data validity test used in this study is the credibility test. The results of this study indicate that; The risks that occur at Bank Syariah Indonesia KCP Medan Juanda in financing Sharia KPR using the murabahah contract are financing risk, operational risk, market risk and liquidity risk caused by events originating from internal (Bank Syariah Indonesia KCP Medan Juanda Mada) and external banks ( customers and markets). The implementation of risk management at Bank Syariah Indonesia KCP Medan Juanda is carried out by identifying risks, measuring risks using the 5C Credit Analysis method, monitoring risks, and controlling risks. In addition, these regulations are in accordance with the Company's Internal SOP and the regulations of the Financial Services Authority.

Pengaruh Sistem Pengendalian Manajaemen Terhdap Kinerja Pegawai Mhd. Shafwan Aziz; Ova Novi Irama
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 2 (2025): April-Juni 2025
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/g2y7pe42

Penelitian ini bertujuan untuk mengetahui dan memperoleh data apakah sudah diterapkan sistem pengendalian manajemen dan memperoleh data capaian kinerja pegawai serta seberapa besar pengaruh sistem pengendalian manajemen terhadap kinerja pegawai pada Kamtor Hukum Indometro. Sampel dalam penelitian ini di ambil seluruh jumlah populasi sebanyak 38 orang. Metode yang dipergunakandalam penelitian ini adalah metode penelitian kuantitatif (Inferest), di mana data yang dikumpulkan diverifikasi, validasi, reliabilitas dan diuji hipotesisnya dengan menggunakan uji t. Pengolahan data distribusi t dengan dk = 37 dan taraf signifikan 5% diperoleh ttabel=1.687. Dengan demikian bahwa thitung> ttabel(6.384 >1.687), dengan koefisien korelasi sebesar 0,724. Hasil yang didapatkan dengan melakukan pengujian koefisien determinasi sebesar 51% pengaruh sistem pengendalian manajemen terhadap kinerja, sedangkan faktor-faktor lain yang tidak di bahas dalam penelitian ini sebesar 48%. Berdasarkan hasil pengujian hipotesis Haditerima dan H0ditolak, menunjukkan bahwa thitung>ttabel (6.384>1.687), sehingga dapat dikatakan ada pengaruh sistem pengendalian manajemen terhadap kinerja pegawai Kantor Hukum Indometro.

Good Corporate Governance Sebagai Wujud Peran Dewan Pengawas Syariah Di Perbankan Syariah Afni Amelia; Fifi Hayrani Siregar; Putri Balqis; Wilda Sri Munawaroh; Ova Novi Irama
INTERNATIONAL, Journal of Sharia Business Management Vol 3 No 1 (2024): Maret
Publisher : CV. Barokah Publsiher

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

The operation of this sharia bank cannot be separated from the demands of implementing good corporate governance (Good Corporate Governance) hereinafter referred to as GCG. This research uses a type of literature study or literature review with data collection methods using two approaches, namely library research and internet searches. The literature that is the focus of this research are journals and articles that are directly related to Good Corporate Governance (GCG). In the process of searching on the internet, researchers can use various methods such as searching, browsing, or downloading to obtain the information needed according to the research objectives. The databases used when searching for research journals are Google Scholar, Sciencedirect, and Researchgate. The Sharia Supervisory Board (DPS) is tasked with supervising banking operations and sharia banking products according to Sharia principles. DPS must ensure that GCG principles are implemented in all aspects and at all levels of the company. Through the effective implementation of sharia GCG, sharia banking not only gains public trust, but also builds a solid foundation for the growth of the sharia financial industry by combining ethical and balanced financial values.

The Influence of Information Technology Adoption on the Financial Performance of Medan City MSMEs Nasution, Ummi Kalsum; Irama, Ova Novi
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 2 (2024): 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.v4i2.396

This research was carried out based on phenomena that exist in the city of Medan. shows that there is an increase in the quality of community businesses by using information technology. The number of MSMEs in the city of Medan is a very large number, but not all MSME actors understand how to use technology to support their businesses. Information technology has an influence on increasing sales and income of MSMEs, such as increasing market access, operational efficiency and personalization of services. This research looks at how influential information technology is on the financial performance of MSMEs in the city of Medan. This research obtained data from 3 sub-districts which were used as research samples. if the significance value is <0.05, it means that variable X has an influence on variable Y and if the significance value is >0.05, it means that variable As a result of squaring R from the output, the coefficient of determination (R2) is 0.897, so from this table it can be seen that Information Technology has a good influence on the financial performance of Medan City MSMEs. Keywords: Technology Adoption, MSMEs.

Analysis of the Implementation of Syariah Home Ownership Credit (KPR) Financing With the Murabahah Agreement at Bank Syariah Indonesia KCP Medan Juanda Sari, Chyntia Kemala; Sriwardany, Sriwardany; Irama, Ova Novi; Munawarah, Wilda Sri
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 3 (2024): 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.v4i3.686

Sharia mortgage shows that sharia banking is currently developing very well. In general, sharia banks are institutions that function to receive and distribute community funds but with sharia principles. In receiving or distributing financing to the community, there are many contracts used in sharia banks. Such as mudharabah, wadiah, murabahah, etc. However, for the distribution of financing to the community, sharia banks generally use the murabahah sale and purchase contract. This study aims to determine the application of the murabahah contract in sharia mortgage financing at Bank Syariah Indonesia Kcp Medan Juanda on Jl. l. Ir. H. Juanda No.3a, Ps. Merah Bar., Kec. Medan City. To determine the application of the contract in accordance with the fatwa of the National Sharia Council of the Indonesian Ulema Council. This type of research uses a qualitative descriptive method and in collecting data, this type of research uses a case study approach. The data analysis techniques used are data reduction, data presentation and drawing conclusions. The data validity test used in this study is the credibility test. The results of this study indicate that; The risks that occur at Bank Syariah Indonesia KCP Medan Juanda in financing Sharia KPR using the murabahah contract are financing risk, operational risk, market risk and liquidity risk caused by events originating from internal (Bank Syariah Indonesia KCP Medan Juanda Mada) and external banks ( customers and markets). The implementation of risk management at Bank Syariah Indonesia KCP Medan Juanda is carried out by identifying risks, measuring risks using the 5C Credit Analysis method, monitoring risks, and controlling risks. In addition, these regulations are in accordance with the Company's Internal SOP and the regulations of the Financial Services Authority.

Analisis Perbandingan Dalam Perhitungan Harga Pokok Produksi Untuk Menentukan Harga Jual Dengan Penerapan Metode Full Costing Dan Variabel Costing (Studi Pada Usaha Mikro Kecil Dan Menengah Mumubutikue) Aulia, Rizky Ayu; Irama, Ova Novi
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 1 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

Tujuan dari penelitian ini untuk mengetahui perhitungan harga pokok produksi dengan membandingkan metode Full Costing dan Variabel Costing sebagai dasar menentukan harga jual kopi roll keju Mumubutikue. Pada Mumubutikue perhitungan harga pokok produksinya masih sederhana, belum memasukkan semua biaya variabel dan biaya tetapnya. dari data bulan Januari, Februari dan Maret 2021 pada produk kopi roll keju hasil penelitian Full Costing, Variable Costing, Cost of Production, Selling Price menunjukkan bahwa metode Full Costing memiliki hasil yang lebih besar dibandingkan dengan Variabel Costing dan menentukan harga jual menggunakan metode Cost Plus Pricing dengan pendekatan Full Costing lebih tinggi dibandingkan dengan Cost Plus Pricing pendekatan Variabel Costing. oleh karena itu sebaiknya Mumubutikue menghitung harga pokok produksinya menggunakan metode Full Costing dan menentukan harga jual dengan Cost Plus Pricing dengan pendekatan Full Costing sehingga hasilnya akan menjadi lebih tepat. The purpose of this study is to determine the calculation of the cost of production by comparing the Full Costing method and Variable Costing as the basis for determining the selling price of Mumubutikue cheese roll coffee. In Mumubutikue the calculation of the cost of production is still simple, not including all the variable costs and fixed costs. from the data for January, February and March 2021 on cheese roll coffee products the results of the study show that the Full Costing method has greater results than Variable Costing and determines the selling price using the Cost Plus Full Costing, Variable Costing, Cost of Production, Selling Price Pricing method with the Full Costing approach higher than Cost Plus Pricing Variable Costing approach. Therefore, Mumubutikue should calculate the cost of production using the Full Costing method and determine the selling price with Cost Plus Pricing with the Full Costing approach so that the results will be more precise

Menyiapkan Wirausaha Muda Perduli Pertanian di Lingkungan SMK Swasta Al-Washliyah 3 Medan Handayani, Leni; Irama, Ova Novi; Wahyuni, Sri; Noviani, Nomi; Habibie, Dian
Jurnal Pengabdian West Science Vol 3 No 01 (2024): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v3i01.913

(1) Adanya perubahan pola pikir sehingga meningkatnya kepedulian siswa SMK Swasta Al-Washliyah 3 Medan pada bidang pertanian (2) Adanya pemahaman siswa SMK Swasta Al-Washliyah 3 Medan terhadap teknologi budidaya pertanian modern yang hemat energi namun sederhana yaitu teknologi pertanian Vertikultur dan Hidroponik (3) Terkelolanya halaman gedung SMK Swasta Al-Washliyah 3 Medan dan sekitar bangunan serta lahan pekarangan melalui budidaya tanaman sayuran hidroponik dan tanaman obat-obatan, (4) Menyiapkan jiwa kewirausahaan siswa SMK Swasta Al-Washliyah 3 Medan sebagai generasi penerus (5) Meningkatnya kebersihan lingkungan sekolah karena terkelolanya sampah dedaunan dan limbah organik sebagai pupuk organik. Pengabdian masyarakat dilakukan dengan menggunakan metode pelatihan dan pendampingan. Agar proses pelatihan dapat terlaksana dengan baik dan mudah dipahami oleh mitra, maka dilakukan dengan beberapa tahapan, yaitu ceramah, diskusi/tanya jawab, dan praktik langsung serta pendampingan. Pengabdian masyarakat dilaksanakan bersama dengan kelompok mitra yaitu SMK Swasta Al-Washliyah 3 Medan. Dari kegiatan PKM yang dilakukan oleh tim pelaksana kegiatan PKM UMN Al-Washliyah dapat disimpulkan beberapa hal sebagai berikut : Siswa SMK Swasta Al Washliyah 3 Medan yang menjadi Mitra Pengabdian memiliki perubahan pada mind set siswa SMK yaitu sikap peduli pada bidang pertanian khususnya budidaya hidroponik dan siswa dapat membudidayakan berbagai jenis tanaman sayuran pada sistem vertikultur, hidroponik dan berlatih kewirausahaan sehingga dari kegiatan diharapkan dapat bermanfaat dalam mendukung usaha peningkatan income generating bagi pihak sekolah. Muatan Kewirausahaan dalam lingkup pengajaran di sekolah merupakan hal baru bagi mitra, yaitu SMK Swasta Al Washliyah 3 Medan sehingga memerlukan pendampingan khusus dan lebih intens; Kemauan untuk terus belajar ke jenjang Pendidikan yang lebih tinggi membuat Siswa SMK memilih untuk melanjutkan kuliah setelah lulus studi dan ada juga yang bekerja serta ingin mencoba membuka usaha sendiri.

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