Article Per Year (5 Year)
p-Index From 2021 - 2026
5.212
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) KITABAH: Jurnal Akuntansi dan Keuangan Syariah AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Mantik Aghniya: Jurnal Ekonomi Islam Jurnal Inovasi Penelitian Economics and Digital Business Review Journal Economy And Currency Study (JECS) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING International Journal of Education, Social Studies, And Management (IJESSM) Al-Buhuts (e-journal) Jurnal Multidisiplin Madani (MUDIMA) Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat All Fields of Science Journal Liaison Academia and Sosiety Journal Liaison Academia and Society Jurnal Pengabdian West Science Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Jurnal Sistem Informasi, Akuntansi dan Manajemen Journal of Sharia Business Management Multidisciplinary Indonesian Center Journal PESHUM Ekopedia: Jurnal Ilmiah Ekonomi
Ova Novi Irama
Universitas Muslim Nusantara Al Washliyah
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy 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 Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 42 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 42 Documents
Search

 1   2   3   4   5 
Peningkatan Kesejahteraan Masyarakat pada Masa New Normal Melalui Kegiatan Ekonomi Kreatif di Desa Penggalangan Kecamatan Sei Bamban Kabupaten Serdang Bedagai Irama, Ova Novi; Samosir, Suhaila Husna
Journal Liaison Academia and Society Vol 2, No 2 (2022): Juni 2022
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (892.005 KB) | DOI: 10.58939/j-las.v2i2.276

Abstract

Kegiatan Pengabdian ini dilaksanakan di Desa Penggalangan Kecamatan Sei Bamban Kabupaten Serdang Bedagai. Dalam kehidupan sehari-hari masyakarat tidak terlepas dengan kegiatan ekonomi. Covid 19 merubah kebiasaan masyarakat, bahkan akibat kurang pengetahuan yang mengakibatkan mengalami kemesrotan dalam aspek ekonomi masyakarat digital, melakukan semua dengan menggunakan koneksi internet. Kebutuhan memperbaiki keadaan saat ini menuntut kesiapan setiap masyarakat tentang keberadaan covid 19, hal ini mengakibatkan banyak kendala penyelesaian dengan cepat. Dalam menyelesaikan permasalahan mitra program yang dilaksanakan memberikan Pendekatan kemasyarakatan dan mensosialisasikan program-program yang akan dilaksanakan. Maksud dilaksanakannya kegiatan sosialisasi kemasyarakatan ialah untuk meningkatkan partisipasi masyarakat dalam kegiatan kreatifitas masyarakat untuk membantu ekonomi masyakarat dalam pandemic Covid-19.
Sosialisasi Pengembangan Kewirausahaan dengan Meningkatkan Kreativitas dan Bahan Baku Tahu pada Guru TK. RA. Ulfa Khairuna Irama, Ova Novi; Samosir, Suhaila Husna; Tiara, Shita
Journal Liaison Academia and Society Vol 3, No 2 (2023): Juni 2023
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/j-las.v3i2.566

Abstract

Kegiatan PKM ini dilaksanakan untuk membantu pengembangan kreativitas para Guru dan pihak sekolah. tujuan diadakannya PKM ini untuk memberikan penyuluhan kepada pihak sekolah dan para guru untuk mengembangkan kreativitas mereka dalam hal pengolahan tahu baik digunakan sebagai produk olahan makanan maupun pengolahan dalam bentuk limbah tahu menjadi suatu produk layak dijual atau dipasarkan. Permasalahan yang sering terjadi dimana para guru kurang memahami cara pengolahan tahu yang tepat guna selain menjadi lauk pauk makanan ternyata banyak produk yang dapat diolah dengan tahu. Maka disini Guru sebagai mitra dan media pembelajaran siswa/i tk ulfa khairuna untuk mengajarkan kreativitas siswa sejak dini dengan berbahan dasar tahu. Metode pendekatan yang ditawarkan untuk menyelesaikan masalah ini adalah dengan metode ceramah dan metode diskusi kepada para guru dan pihak sekolah. Hasil yang telah dilakukan dalam Program Kemitraan Masyarakat (PKM) ini diantaranya adalah memberikan pemahaman mengenai pengelolahan dan inovasi dalam pembuatan makanan olahan berbahan dasar tahu yang nanti bisa diaplikasikan sebagai makanan olahan untuk sehari-hari yang bisa dikonsumsi sendiri maupun di pasarkan. Kata Kunci: Inovasi; Makanan Olahan; Tahu
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

Abstract

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.
Perilaku Profesional dalam Praktik Akuntansi: Pengaruh Etika dan Moralitas terhadap Keputusan Akuntansi Irama, Ova Novi; Ovami, Debbi Chyntia; Tiara, Shita; Lismardiana, Lismardiana; Gunawan, Olivia Gabriella
All Fields of Science Journal Liaison Academia and Sosiety Vol 5, No 2: Juni 2025 Part 2
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/afosj-las.v5i2.1086

Abstract

Penelitian ini bertujuan untuk mengeksplorasi dampak etika dan moralitas terhadap proses pengambilan keputusan dalam akuntansi, serta bagaimana kedua aspek ini mempengaruhi sikap profesional akuntan. Dalam konteks kerja yang memiliki banyak tuntutan dan tekanan untuk mematuhi standar, integritas moral serta etika sangat penting untuk memastikan objektivitas dan kerahasiaan data keuangan. Penelitian ini menerapkan pendekatan deskriptif kualitatif melalui studi pustaka. Hasil dari penelitian menunjukkan bahwa akuntan yang memiliki pemahaman etika yang mendalam cenderung membuat keputusan yang lebih bertanggung jawab dan sesuai dengan prinsip akuntansi yang diterima secara umum. Sebaliknya, kurangnya kesadaran akan etika bisa menciptakan peluang untuk melakukan tindakan manipulatif yang merugikan semua pihak terkait. Temuan ini menekankan pentingnya pengajaran etika dalam kurikulum akuntansi serta perlunya penguatan budaya organisasi yang menghargai integritas. Oleh karena itu, sikap profesional akuntan tidak hanya dipengaruhi oleh keterampilan teknis, tetapi juga oleh nilai-nilai moral yang mereka miliki.
Pengaruh Islamic Corporate Social Responsibility (ICSR) dan Kepatuhan Syariah Terhadap Kinerja Perbankan Syariah Nurfatimah, Ghefira; Sriwardany, Sriwardany; Harahap, Junita Putri Rajana; Irama, Ova Novi
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2944

Abstract

This study aims to examine the effect of Islamic corporate social responsibility (ICSR) and sharia compliance on the performance of Islamic banking. Islamic banking companies listed on the Indonesia Stock Exchange (IDX Syariah) in 2021-2024. Measurement of Islamic corporate social responsibility is proxied by the Islamic social reporting index and sharia compliance is proxied by measuring the profit sharing ratio, zakat performance ratio. This research is a quantitative study. Determination of the sample using the purposive sampling method, the sample obtained was 10 Islamic banking companies in the 2021-2024 period so that 40 observation data were obtained. The data used are secondary data and the data analysis technique used is multiple linear regression (multiple linear regression method) by conducting a series of classical assumption tests to ensure the feasibility of the data. Data processing used in this study uses the help of SPSS software version 30. The results of this study indicate that Islamic corporate social responsibility has a positive and significant effect on the performance of Islamic banking, sharia compliance has a positive and significant effect on the performance of Islamic banking. Based on the simultaneous test (F test), it shows that all independent variables have a simultaneous or joint effect on the dependent variable.
CYBER RISK MANAGEMENT IN THE DIGITAL ERA: AN ANALYSIS OF MITIGATION STRATEGIES AND PREVENTIVE INNOVATIONS AGAINST CYBERCRIME IN INDONESIA Chalifa Luthfiyya Nadhifa; Ova Novi Irama; Anggia Sari Lubis; Junita Putri Rajana Harahap
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 3 (2025): Vol. 2 No. 3 Edisi Juli 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i3.868

Abstract

Cyber risk management has become a critical issue as the number of cybersecurity incidents continues to rise each year. This study aims to analyze the trends in cyber incidents, the most prevalent types of cybercrimes, and the efforts in mitigation and cyber risk management in Indonesia. According to data from the National Cyber and Crypto Agency (BSSN) for the period 2019 to 2023, the number of incidents increased significantly from 290,000 cases in 2019 to 1,031,389 cases in 2023. The dominant types of cybercrime shifted each year, starting with phishing in 2019, malware in 2020, ransomware in 2021, DDoS attacks in 2022, and data breaches in 2023. This surge in incidents reflects the growing complexity of cyber threats faced by various sectors in Indonesia. In response, the government and private sector have strengthened regulations through the enactment of the Personal Data Protection Law and have adopted technologies such as artificial intelligence (AI) and blockchain to enhance detection and prevention of cyberattacks. Effective cyber risk management requires integrated preventive, detective, and corrective measures to safeguard information systems and sensitive data from increasingly sophisticated attacks. Through collaboration among the government, private sector, and the public, Indonesia’s digital ecosystem is expected to become more secure and resilient in the face of cybercrime threats..
THE Pengaruh Debt To Equity Ratio, Economic Value Added Dan Current Ratio Terhadap Return Saham Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bei Tahun 2022-2024 Matondang, Roma Uli Tua Br; Irama, Ova Novi; Wardany, Sri; Harahap, Ardhansyah Putra
Economics and Digital Business Review Vol. 7 No. 1 (2025): Agustus - Januari
Publisher : STIE Amkop Makassar

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

Abstract

This study aims to examine the effect of Debt to Equity Ratio (DER), Economic Value Added (EVA), and Current Ratio (CR) on Stock Return in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2022–2024. This research is a quantitative study. The sampling technique used was purposive sampling, resulting in 11 companies with a total of 33 observation data during the research period. The data used are secondary data obtained from financial statements and stock prices. The analysis method employed includes simple linear regression and multiple linear regression, as well as a series of classical assumption tests to ensure data feasibility. Data processing was carried out using SPSS version 31. The results of the study show that partially, the Debt to Equity Ratio (DER) has a positive and significant effect on stock return, and the Current Ratio (CR) also has a positive and significant effect on stock return. Meanwhile, Economic Value Added (EVA) has no significant effect on stock return. Based on the simultaneous test (F-test), all three independent variables were found to have a significant effect on stock return simultaneously.
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

Abstract

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

Abstract

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

Abstract

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
Co-Authors Ade Suriani Lubis Afni Amelia Ahmad , Ari Ahmad Aidil Siregar Ali Djamhuri Alistraja Dison Silalahi Anggia Sari Lubis, Anggia Sari Annisa Rizkia Ari Ahmad Aulia, Rizky Ayu Bella Sapira Budiman Budiman Chalifa Luthfiyya Nadhifa Debby Chyntia Ovami Dwi Novita Anggraini Fifi Hayrani Siregar Gunawan, Olivia Gabriella Habibie, Dian Hafifudin, Hafifudin Harahap, Ardhansyah Putra HASANAH, SITI NURUL Indah Ayu Lestari Julianto Hutasuhut Junita Putri Rajana Harahap Leni Handayani Leni Handayani Liani, Nur Sahara Lismardiana, Lismardiana M. Riski Nanda Rangkuti Matondang, Roma Uli Tua Br Mhd. Shafwan Aziz Munawarah, Wilda Sri Nasution, Ummi Kalsum Nazariyah Lubis Nomi Noviani Nomi Noviani Nurfatimah, Ghefira Ovami, Debbi Chyntia Putri Balqis Rahmania Nasution Ratna Sari Dewi Ratna Sari Dewi Ratna Sari Dewi Ratna Sari Dewi Risdiana Siregar Rizky Ayu Aulia Sakinah Putri Sari, Chyntia Kemala Shita Tiara sinurat, Selpida Siti Aisyah Sri Wahyuni Sri Wahyuni Sriwardany Suhaila Husna Samosir Vina Amalia Syahputri Wardany, Sri Wilda Sri Munawaroh Yayuk Yuliana Zulia Hanum