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All Journal JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial Akuisisi : Jurnal Akuntansi Panrita Abdi - Jurnal Pengabdian pada Masyarakat JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Dinamisia: Jurnal Pengabdian Kepada Masyarakat SENTRALISASI Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi Journal of Education, Humaniora and Social Sciences (JEHSS) ACCRUALS (Accounting Research Journal of Sutaatmadja) JURNAL MUTIARA AKUNTANSI JASS (Journal of Accounting for Sustainable Society) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Pelita Masyarakat Journal of Management and Bussines (JOMB) JCA (Jurnal Cendekia Akuntansi) Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Atestasi : Jurnal Ilmiah Akuntansi

Munawarah

Universitas Sumatera Utara

Author-ID : 2570524

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Physics Public Health Social Sciences Other

Published : 33 Documents Claim Missing Document

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Motivation as a Path in Improving Accounting Understanding Keumala Hayati; Bayu Wulandari; Munawarah Munawarah
Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 2 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v9i2.5041

ABSTRACTThis study analyzes emotional intelligence, lecturer teaching style, and accounting understanding through motivation and learning behavior. The sample in this study was 239 respondents. Data is processed using SEM path analysis. This study indicates that motivation plays a vital role in teaching and learning success, as measured by understanding accounting. Good emotional intelligence can produce the right motivation. Competent and productive lecturers will be able to foster student motivation to produce high levels of understanding.ABSTRAKPenelitian ini bertujuan untuk menganalis pengaruh kecerdasan emosional, gaya mengajar dosen, dan fasilitas terhadap pemahaman akuntansi melalui motivasi dan perilaku belajar. Sampel dalam penelitian ini sejumlah 239 responden. Data diolah dengan menggunakan analisis jalur SEM. Hasil dari penelitian ini menunjukkan bahwa motivasi memainkan peranan penting dalam keberhasilan proses belajar mengajar yang diukur dengan pemahaman akuntansi. Kecerdasan emosional yang baik dapat menghasilkan motivasi yang baik. Dosen yang berkompeten dan produktif akan dapat menumbuhkan motivasi belajar mahasiswa yang akan menghasilkan tingkat pemahaman yang tinggi.

Pengukuran Variabel Makro dan Kinerja Keuangan Terhadap Perubahan Harga Saham Munawarah Munawarah; Jeffry Suryono
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019
Publisher : Politeknik Ganesha Medan

The aim of this study was to investigate the effect of inflation rate, interest rate, and net profit on stock prices at Metal companies listed on the Indonesia Stock Exchange in 2011-2015. The independent variables of this research were the rate of inflation, interest rates, and net profit. Dependent variable of this research was stock price. The research used a quantitative method. The populations were 16 metal companies listed in Indonesia Stock Exchange and there were 15 companies used as sample which taken by purposive sampling technique. The research data were the company's financial statements at the Indonesia Stock Exchange. The data were analized by multiple linear regression analysis. The results of this research indicated that Simultaneously, the rate of inflation, interest rates, and net profit had a positive and significant effect on stock prices. And partially, the inflation rate did not have a significant effect on stock prices, the interest rate did not have a significant effect on the price shares and net profit had a positive and significant effect on stock prices. The value of R square 0,289 shows that simultaneously the inflation rate, interest rate and net profit contributed to stock price only 28,9 %, and the remaining 71, 11% were affected by other variables not included in this study.

Ketepatan Altman Score, Zmijewski Score, Grover Score, dan Fulmer Score dalam menentukan Financial Distress pada Perusahaan Trade and Service Munawarah Munawarah; Anton Wijaya; Cindy Fransisca; Felicia Felicia; Kavita Kavita
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019
Publisher : Politeknik Ganesha Medan

This research purpose to determine the accuracy among Altman, Zmijewski, Grover, and the Fulmer models in predicting financial distress, and to determine the most accurate prediction models to use in Trade and Service company. With the accuracy of the overall prediction model of 89.4%, this research will compare the four prediction models using real conditions of the company. The Data that used in this research are all form of annual financial reports published by companies on the Indonesia Stock Exchange website. The population used is Trade and Serviceâ€™s company listed on the Indonesia Stock Exchange for the period 2013-2017. Purposive sampling used in this research to obtain 34 companies as research sample. This research compares four prediction models of financial distress using logistic regression analysis. According to the result of this research shows the accuracy between the Altman, Zmijewski, Grover, and Fulmer models to predict financial distress, which the highest level of accuracy is achieved by Zmijewski model and Fulmer model with a value of 100%, followed by Grover model with a value of 97% while Altman model with a value of 73,5%.

Pengaruh Leverage, Ukuran Perusahaan, Kinerja Keuangan dan Keputusan Investasi Terhadap Nilai Perusahaan Pada Perusahaan Mnufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2015-2017 Anggiat Parasion Purba; Sastrauli Doharni Sidauruk; Munawarah Munawarah
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.297

Tujuan dari penelitian ini ialah untuk menguji pengaruh leverage, ukuran perusahaan, kinerja keuangan dan keputusan investasi terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Sebanyak 33 perusahaanyang terdaftar di Bursa Efek Indonesia periode 2015-2017 menjadi sampel. Variabel Independent dalam penelitian ini adalah leverage, ukuran perusahaan, kinerja keuangan, keputusan investasi. Sementara variabel dependennya adalah nilai perusahaan. Teknik pengambilan sampel dengan purposive sampling. Analisa data dengan regresi linier berganda, hasil penelitian ini menunjukkan bahwa leverage secara parsial tidak berpengaruh dan tidak signifikan terhadap nilai perusahaan dengan nilai signifikannya 0.553. Ukuran perusahaan tidak berpengaruh dan tidak signifikan terhadap nilai perusahaan dengan nilai signifikan 0.439. Kinerja keuangan berpengaruh dan signifikan terhadap nilai perusahaandengan nilai signifikan 0.000. Keputusan investasi berpengaruh positif dan signifikan terhaap nilai perusahaan. Dengan nilai signifikan 0.000.

Pengaruh Analisis Fundamental terhadap Harga Saham Syariah Yang Tergabung di Jakarta Islamic Index (JII) Estefania Graciela; Marlina Laia; Munawarah Munawarah
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.373

This research was conducted in order, so we can find out how much influence the variable x on variable y. The independent variable (x) on this research are Earning Per Share, Book Value, Debt to Asset Ratio, Debt to Equity Ratio, Net Profit Margin and the variable y is Sharia Stock Prices listed on the Jakarta Islamic Index (JII). This research used the form of annual financial reports published by companies on the Indonesia Stock Exchange website. The total sample is 30 companies. The final number in this research is 16 companies between 2015 until 2018. And the data analysis used multiple linear regression, namely simultaneous (F test), partial (T-test), and Least Squares Equation. And the result of the fundamental factors are Earning Per Share, Book Value, Debt to Asset Ratio, Debt to Equity Ratio, Net Profit Margin has an effect of 70,1% on Sharia Stock Prices. While the rest, namely 29,9% is influenced by other factors. Then the partially fundamental factors are Earning Per Share, Book Value, Net Profit Margin has a significant effect on the Sharia Stock Prices, and fundamental factors are Debt to Asset Ratio, Debt to Equity Ratio doesn’t have a significant effect on Sharia Stock Prices.

Pengaruh Kebijakan Dividen, Ukuran Perusahaan, Struktur Modal terhadap Nilai Perusahaan pada Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2017 Munawarah Munawarah; Rosaulina Marpaung; Giabrella Octavia
Ekonomis: Journal of Economics and Business Vol 4, No 2 (2020): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v4i2.178

Research aims to analyze the effect of the variable Dividend Policy, Company Size, Capital Structure partially or simultaneously on Firm Value. The analytical method used in this method aims to examine the population and sample. The population in this study are companies listed in the mining Sector Listed on the Indonesia Stock Exchange 2015-2017. This sampling method uses a purposive sampling method, so that the population is 41 companies and after performing a standard sample determination that the research sample is 16 companies multiplied by 3 years, the number of observations is 48 companies in the mining sector listed on the Indonesian stock exchange in 2015-2017. The hypothesis in this study was tested using multiple linear regression. In this study, which was tested partially (T test) showed that the Dividend Policy variable did not have a significant effect on Firm Value, Firm Size had a significant positive effect on Firm Value, Capital Structure had no significant effect on Firm Value.

Pemberdayaan Masyarakat Kelurahan Suka Maju Melalui Pelatihan Pembuatan Sabun Kebutuhan Rumah Tangga Munawarah; Keumala Hayati; Mas Intan Purba; Wenny Anggeresia Ginting
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2020): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v4i3.3910

Soap is a necessity in the household that is continuously used, so the costs incurred are also quite large. The purpose of this washing soap training is to provide public knowledge especially housewives in Suka Maju Kelurahan in making soaps such as dishwashing soap, floor cleaning soap, detergent, softener and fragrances of clothes that are often used for daily needs, to reduce expenses routinely. This activity also encourages creativity and interest in trying to make them get an extra income. The team worked closely with the community empowerment agency Suka Maju Village,through the village funding program to create an independent,having soft skills community to be able to improve the economy. Activities that lasted for two days showed that public is enthusiastic and understands the workings of making products, as well as succeeding in making products well. T- test results also showed a sig value of 0.003 meaning that there were differences between before the activity took place and after the training.

Analisis Kinerja Keuangan Pemerintah Daerah Sumatera Utara Pada Masa Pandemi Covid-19 Yuni Lestari Br Sitepu; Munawarah Munawarah; Novita Lamria Simatupang
JCA (Jurnal Cendekia Akuntansi) Vol 3 No 1 (2022): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v3i1.2516

This study aims to examine the financial performance of the North Sumatra Province government during the Covid-19 pandemic. The data is quantitative descriptive and the data is taken from the LRA 2020 and LRA 2021 North Sumatra Province which have been audited. The results obtained by the Province of North Sumatra remain independent even in the midst of a pandemic. Judging from the effectiveness ratio, the realization of North Sumatra Province Original Regional Revenue (PAD) in 2020 is 101.8% and in 2021 it is 101.95% of the PAD budget set. The operating expenditure compatibility ratio, namely a decrease in the expenditure ratio from 2020 to 2021. The Capital Expenditure Harmony Ratio experienced a decrease in Capital Expenditures in 2021 due to a reduction in capital expenditures consisting of equipment and machinery capital expenditures, building and building capital expenditures, road capital expenditures, Irrigation and Network and Other Fixed Assets Capital Expenditure. The income growth ratio in 2020 is -1.24% which shows that the income in North Sumatra Province is decreasing, and that income is increasing by 8.65% in 2021.

THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON THE PROFITABILITY OF COMPANIES LISTED ON GCG AWARD Nofia Enjelina Sianturi; pelina marbun; Sumita Dewi Manalu; Munawarah .
JASS (Journal of Accounting for Sustainable Society) Vol 2 No 01 (2020): VOL 02 NO 01 Tahun 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v2i01.599

This research is intended to determine the effect of Good Corporate Governance on the profitability of a company in Indonesia. This research is based on a proxy for Good Corporate Governance (GCG), which is the size of an independent commissioner, management of ownership and institutional ownership. Company profitability is proxy by using Return On Equity (ROE) as the dependent variable. The sample in this study are companies registered in the Good Corporate Governance Award in 2016-2018. The method of taking research samples is by purposive sampling, so that the samples are 47 companies in the Good Corporate Governance Award in 2016-2018. Provisional estimates in this study were tested using multiple linear regressions. The results in this study indicate partially in dependent commissioners, management of ownership, institutional ownership, Have no significant effect on profitability. Whereas simultaneously independent commissioners,ownership management, institusional ownership have no effect and are not significant to profitability. Keywords: Good Corporate Governance, Independent Commissioner size, Ownership Management, Institutionals Ownership, and Return On Equity (ROE).

Pengaruh Rasio Aktivitas, Solvabilitas dan Likuiditas terhadap Profitabilitas pada Perusahaan Pertambangan Batubara Suwandi Suwandi; Jenny Thalia; Syakina Syakina; Munawarah Munawarah; Siti Aisyah
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 1, No 3 (2019): Journal of Education, Humaniora and Social Sciences (JEHSS) April
Publisher : Mahesa Research Center

lvabilitas dan Likuiditas Terhadap Profitabilitas Perusahaan Pertambangan Batubara yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Rasio aktivitas menggunakan Inventory Turnover, Working Capital Turnover, Total Asset Turnover dan Receivable Turnover sedangkan rasio solvabilitas menggunakan Debt to Equity Ratio dan rasio likuiditas menggunakan Current Ratio. Pendekatan penelitian adalah pendekatan kuantitatif asosiatif dengan sifat kausal. Populasi dalam penelitian ini adalah seluruh perusahaan pertambangan batubara yang terdaftar di BEI sebanyak 22 perusahaan. Terdapat 8 perusahaan yang dipilih dengan menggunakan metode purposive sampling. Dalam penelitian ini teknik analisis yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil uji hipotesis secara simultan, diperoleh pengaruh signifikan terhadap Profitabilitas, dengan hasil uji koefisien determinasi sebesar 34,5%. Sedangkan berdasarkan hasil uji hipotesis secara parsial, Inventory Turnover, Debt to Equity Ratio, Working Capital Turnover, Current Ratio dan Receivable Turnover tidak berpengaruh signifikan terhadap profitabilitas dan Total Assets Turnover berpengaruh positif dan signifikan terhadap profitabilitas.

Co-Authors Abigail Manurung Achmad Fahrudin Anggiat Parasion Purba Anggono Anggono Anton Wijaya Armey Sarumaha Arrico Arrico Bayu Wulandari Cindy Fransisca Delyanti Azzumaritho Pulungan Ermayanti Sitanggang Ernita Marliani Halawa Estefania Graciela Ester Marianita Pangaribuan Fauziah Kumalasari Felicia Felicia Giabrella Octavia Grasia Valleri Happy Calista Heri Afrilianto Manalu Hermanto Salim I. Ganda Pardosi Ike Rukmana Sari Jeffry Suryono Jenny Thalia Jholant Bringg Luck Amelia Br Sinaga Kavita Kavita Keumala Hayati Kristina Limbong Ledy Mutiara Salsalina Br Tarigan Loise Chen Marlina Laia Matius Nainggolan Maulana Idham S Nasution Melkyory Andronicus Muhammad Agung Anggoro Nanci Tesalonika Sianturi Nofia Enjelina Sianturi Novita Lamria Simatupang Paulina Panjaitan pelina marbun Purba, Mas Intan Putri Marina Valentin Rensa U br. Ginting Roni Andreas Ketaren Rosaulina Marpaung Saprina Sartika Dewi Sastrauli Doharni Sidauruk Siti Aisyah Nasution Siti Dini Siti Dini Sumita Dewi Manalu Susanti Melan Sijabat Suwandi Suwandi Syakina Syakina Taufik Akbar Parluhutan Tetty Yuliaty Vania Valencia Wenny Anggeresia Ginting Wenny Anggeresia Ginting Wenny Anggresia Ginting Wilisra Wilfrida Marbun Yeni Octaviani Zalukhu Yuni Lestari Br Sitepu

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