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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal EMT KITA Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Accounting and Business Journal Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Journal of Islamic Economics Lariba Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Jurnal Akuntansi dan Keuangan West Science West Science Interdisciplinary Studies West Science Interdisciplinary Studies El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam West Science Islamic Studies
Retnawati Siregar
Universitas Medan Area
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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BIAYA KUALITAS, PRODUKTIVITAS DAN KUALITAS PRODUK : SEBUAH KAJIAN LITERATUR Linda Lores; Retnawati Siregar
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.v5i2.2577

Abstract

This study aims to examine the types of quality costs and their relationship with product productivity and quality in the companies. This research is a conceptual literature. Quality defines as customer satisfaction while productivity is the ratio between the outputs produced. This study shows the quality costs are directly related and have an impact on productivity, and product quality. Types of quality costs that are closely related to productivity and product quality are costs that arise with control activities including prevention and valuation costs. Cost of quality can produce high quality products ranging from increased productivity to the product will be produced and customer satisfaction is created. The cost of failure is inversely proportional to the cost of prevention and evaluation of quality and productivity. Companies can do this by reducing quality costs and improving quality for their customers with the most commonly applied methods with a classic prevention-assessment-failure (P-A-F) model or with other concepts and utilizing information technology.
The Effect of Corporate Taxpayer Compliance, the Increase of Corporate Taxpayers' Number and Tax Audits on Income Tax Receipts of Article 25 with Taxation Sanctions as a Moderating Variable in KPP Pratama Medan Petisah Retnawati Siregar; Ilham Ramadhan Nasution; Muhammad Adil Arifin
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 2, No 4 (2019): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v2i4.589

Abstract

This study aims to measure how the effect corporate taxpayer compliance, the increase of corporate taxpayers’ number and tax audits on the income tax receipts of article 25 with taxation sanctions as a moderating variable. The population of this study amounted to 12,815 business entities sourced from secondary data, if by KPP Pratama Medan Petisah from 2014-2016, the sample of this study amounted to 129 business entities selected randomly, then the number of respondents in this study were 100 business entities which were then processed using multiple linear regression and Moderated Regrression Analysis (MRA). Independent and Dependent variables were measured using the Ratio Scale and Likert Scale. The results of this study indicate that the increase of corporate taxpayers’ number has a significant effect on the income tax receipts of article 25 and compliance with corporate taxpayers and tax audit does not significantly affect the income tax receipts of article 25, but the existence of tax sanctions as a moderating variable significantly affect corporate taxpayer compliance, the increase of corporate taxpayers’ number and tax audits on the income tax receipts of article 25. This was evidenced by the increase in Adjusted R Square from 8.9% to 96.6%. And it can be ascertained that tax sanctions moderate (increase) the effect of corporate taxpayer compliance, the increase of corporate taxpayers’ number and tax audits on the income tax receipts of article 25.
BIAYA KUALITAS, PRODUKTIVITAS DAN KUALITAS PRODUK : SEBUAH KAJIAN LITERATUR Linda Lores; Retnawati Siregar
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.v5i2.2577

Abstract

This study aims to examine the types of quality costs and their relationship with product productivity and quality in the companies. This research is a conceptual literature. Quality defines as customer satisfaction while productivity is the ratio between the outputs produced. This study shows the quality costs are directly related and have an impact on productivity, and product quality. Types of quality costs that are closely related to productivity and product quality are costs that arise with control activities including prevention and valuation costs. Cost of quality can produce high quality products ranging from increased productivity to the product will be produced and customer satisfaction is created. The cost of failure is inversely proportional to the cost of prevention and evaluation of quality and productivity. Companies can do this by reducing quality costs and improving quality for their customers with the most commonly applied methods with a classic prevention-assessment-failure (P-A-F) model or with other concepts and utilizing information technology.
Pembangunan Ekonomi dalam Perspektif Islam Retnawati Siregar; M. Shabri Abd. Majid
Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i1.722

Abstract

Economic growth and development are the most common components in economic policy strategies, but as countries develop and progress, on the other hand, poverty rates are increasing dramatically and have various kinds of problems in other economic sectors. The purpose of this study is to discuss issues that occur in Islamic-based economic expansion. By examining growth and development which includes how economic development is to build the welfare of the people, how to increase human resources, and how the role and responsibilities of the state in Islam are. This research method uses a research library and uses descriptive analysis. The results of this study indicate that the issue of economic growth and development has become a point of interest for experts in Islamic economic studies. Most of the direct economic growth and development, summarized in the teachings of the Qur'an, Sunnah, and previous Islamic thinkers. It has become a very serious focus point on increasing the welfare of the ummah, human resources and innate capacity to improve the position of human dignity and status which is emphasized on the growth and development of the Islamic economy, and the role and responsibility of the state in Islam.
PRAKTIK KEUANGAN SOSIAL ISLAM DI NEGARA MUSLIM Retnawati Siregar; Marliyah
Jurnal EMT KITA Vol 7 No 2 (2023): APRIL 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i2.875

Abstract

Islamic Social Financial Institutions are now a global phenomenon marked by the increasing number of Islamic Social Financial Institutions that provide positive impact benefits, and have played an important role in the economy of a country and in the benefit of the people. The purpose of this research is to analyze Islamic social finance practices in Muslim countries. This research method uses library research and uses descriptive analysis. The findings show that the most well-known practice of Islamic social finance, namely ZISWAF (zakat, infaq, shodaqoh, waqf) is used as an alternative means of alleviating poverty and assisting in the welfare of the ummah, not only in Indonesia but globally, especially in Muslim countries.
Pengaruh Tingkat Kesehatan Bank Terhadap Pertumbuhan Laba Perusahaan Perbankan Yang Terdaftar Di BEI 2015-2019 Hotris Samosir; Retnawati Siregar; Warsani Purnama Sari
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1208.796 KB) | DOI: 10.31289/jbi.v1i1.1062

Abstract

Abstract This study aims to determine partially and simultaneously the effect of CAR (X1), NPL (X2), NPM (X3), ROA (X4), and LDR (X5) on profit growth (Y). This type of research is associative. The population in this study were all banking companies listed on the Indonesia Stock Exchange as many as 43 banking companies and the samples in this study were 10 banking companies. The criteria for the companies that are sampled in this study are companies that publish financial statements for 5 years, namely the 2015- 2019 period and have been audited. The type of data used in this research in quantitative data. Sources of data used in this study is secondary data. The data collection technique used by the researcher is documentation. This study use multiple analysis tehcniques with the help of SPSS. The result of the test can be seen that the partial test on the variabel CAR, NPL, LDR has a significant positive effect on profit growth, while the NPM, and ROA variables have no effect on profit growth. Based on the simultaneous F test that all variabels X namely CAR, NPL, NPM, ROA, LDR simultaneously have a significant positive effect on profit growth and can be seen from the adjusted R Square value obtained by 95%.
Effectiveness of Financial Performance and Capital Structure on Company Value in Manufacturing Companies Listed on the Indonesia Stock Exchange Mita Wulandari; Hasbiana Dalimunthe; Retnawati Siregar
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 (863.568 KB) | DOI: 10.31289/jbi.v1i2.1418

Abstract

This study aims to determine the effect of financial performance and capital structure on the value of the company. This study uses secondary data in the form of company financial statements. Sampling using purposive sampling technique. Data analysis using classical assumption tests and multiple linear regression. The population of this study is food and beverage companies listed on the Indonesia Stock Exchange for the 2015-2019 period with a total sample of 15 companies. The results of testing the first hypothesis show that Financial Performance has a significant positive effect. The results of testing the second hypothesis show that the Capital Structure has a significant positive effect. The results of the third hypothesis test show that Financial performance (X1) and Capital Structure (X2) have a Simultaneous effect on Company Value (Y). Advice for investors to pay attention to the profitability and capital structure generated by the company in order to obtain higher returns
Pengaruh Manajemen Rantai Pasok Terhadap Daya Saing Dan Kinerja Perusahaan Jasa Konstruksi Perseroan Terbatas Adhi Karya (Persero) Terbuka Medan Dinda Talya Sari; Retnawati Siregar; Desy Astrid Anindya
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1304.883 KB) | DOI: 10.31289/jbi.v1i1.1060

Abstract

The purpose of this study was to determine the effect of supply chain management on the competitiveness and performance of construction service company PT Adhi Karya (Persero) Tbk. This type of research is the associative type, the population in this study is the entire financial report of PT Adhi Karya. The sample in this study is Adhi Karya's 2010-2020 quarterly financial statements. The type of data used in this research is quantitative data. Sources of data used are secondary data sources. The data collected were analyzed by simple linear regression with a test using SPSS 26.0. The results of this study indicate that supply chain management has a positive and significant impact on the competitiveness of the construction service company PT Adhi Karya (Persero) Tbk. This means that if the supply chain value is better for the company, it will increase the competitiveness of Adhi Karya's company, and vice versa, if the company's value or policy in supply chain management is lower, it will reduce the level of competitiveness faced by the company. Supply Chain Management has a positive and significant effect on the performance of the Construction Services company PT Adhi Karya (Persero) Tbk. This means that the better the supply chain management of the company, the better the influence on the company's performance.
Pengaruh Sistem Akuntansi Penjualan Kredit dan Penagihan Piutang Terhadap Pengendalian Intern Piutang Tak Tertagih Pada Perum Perumnas Regional 1 Medan Rama Dani; Retnawati Siregar
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1077.989 KB) | DOI: 10.31289/jbi.v1i1.1065

Abstract

This study aims to determine whether the credit sales accounting system and accounts receivable collection accounting system partially affect the internal control of uncollectible accounts at Perum Perumnas Regional 1 Medan. This type of research uses quantitative methods. The population in this study were all manager assistant managers and employees at Perum Perumnas Regional 1 Medan as many as 150 people. Sampling based on a purposive sampling approach, the sample in this study is all managers, assistant managers, employees of marketing and sales, and employees of the finance department as many as 30 people. The data analysis technique used is descriptive statistics. Tests were carried out by testing data quality, namely validity and reliability tests, classical assumption tests, namely normality tests, multicollinearity tests, and heteroscedasticity tests, multiple linear analysis tests, and hypothesis testing, namely partial test (t test) and determination coefficient test (r2). using the SPSS application version 24. The results of this study indicate that the credit sales accounting system has a positive and significant effect on the internal control of bad debts and the collection accounting system has a positive and significant effect on the internal control for uncollectible accounts at Perum Perumnas Regional 1 Medan.
Sistem Pengembangan Wakaf Tunai di Indonesia dan Sumber Hukumnya Menurut Perspektif Al-Qur’an dan Hadits Retnawati Siregar; Marliyah UINSU; Tuti Anggraini
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 5 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (758.36 KB) | DOI: 10.47467/alkharaj.v5i5.2051

Abstract

Wakaf merupakan suatu wujud tindakan atau amalan yang paling dianjurkan untuk umat Islam dimana balasan bagi orang yang memberikan wakaf selalu mendapatkan pahalanya walaupun orang yang berwakaf sudah wafat. Dalam rangka pengembangan wakaf tunai di iIndonesia sangat diperlukan sistem yang baik. Tujuan risearch ini adalah untuk meninjau dan menganalisis sistem pengembangan wakaf tunai dengan sumber hukumnya berdasarkan perspektif dari Al-Qur’an dan Hadits. Salah satu bentuk wakaf yang baru di Indonesia adaalah wakaf uang. Maka pengembangannya baik untuk dilakukan terutama dalam sektor perekonomian Indonesia yang masih lemah dengan melihat sistem yang diberikan oleh Al-Qur’an dan Hadits. Penelitian ini memakai metode yaitu pendekatan Content Analysis dengan jenis penelitian studi Pustaka (risearch library). Hasil penelitian menunjukkan bahwa pengembangan wakaf dilakukan dengan memperbanyak kegiatan sosialisasi kepada seluruh masyarakat terutama masyarakat pedesaan yang masih belum paham mengenai wakaf tunai, pembinaan terhadap nazhir wakaf agar mempunyai wawasan yang tinggi agar tidak salah dalam pengelolaan wakaf, dan peningkatan kemampuan semua praktisi wakaf menjadi profesional dan amanah serta mempunyai integritas yang tinggi dalam mengelola dan mengembangkan wakaf di Indonesia.
Co-Authors Agus Agus Asri Ady Bakri Dahrul Siregar Desy Astrid Anindya Deviana, Cut Dinda Talya Sari Hasbiana Dalimunthe Hidayat, Thezar Fiqih Hotris Samosir Ilham Ramadhan Nasution Indriastiningsih, Erna Irma Kalijunjung Hasibuan Kamilah, Kamilah Laili, Isnainiah Linda Lores Lores, Linda Loso Judijanto M. Shabri Abd. Majid Marliyah Mita Wulandari Muhammad Adil Arifin Muhammad Ramadhan Mustofa As'ady nurmaidah nurmaidah Parmini Rahman Rahman Rama Dani Sabil Mokodenseho Saparuddin Siregar Sebayang, Minda Muliana Br Sembayang, Minda Muliana Br Shohib Muslim Sihombing, Talenta Br. Sihotang, Lasti Sirait, Devi Ayu Sudarmanto, Eko Sugiharti Sugiharti Tuti Anggraini Utami, Tasya Wan Suryani Wan Wan Suryani Warsani Purnama Sari Warsani Purnama Sari, Warsani