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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 Management Studies and Entrepreneurship Journal (MSEJ) 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
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Physics Public Health Social Sciences Other

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Pengaruh Project Based Learning Terhadap Hasil Belajar Metode Penelitian Akuntansi Anggono Anggono; Keumala Hayati; Siti Dini; Munawarah Munawarah
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1049

Abstract

The problem in this research is low learning outcome of students who studied research method. The purpose of this research was to examine the effect of project based learning on learning outcomes of accounting research method. The research population consisted of 39 students. The sampling technique in this research is simple random sampling, so the research sample is 36 students. The data collection technique used in this research was test. The data analysis technique was paired sample t test. The results of the research proved that project based learning has a positive and significant effect on the learning outcomes of accounting research method, in other words, the higher the implementation of project based learning, the higher the learning outcomes of accounting research methods. In conclusion, project based learning can be used in learning accounting.
FAKTOR-FAKTOR PELAPORAN KEUANGAN BERBASIS WEBSITE DENGAN MODEL REGRESI LOGISTIK Wenny Anggeresia Ginting; Munawarah - Munawarah; Siti Dini
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 5 No. 1 (2019): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v5i1.1837

Abstract

This study shows the empirical evidence whether there are influences on company size, profitability, and auditor reputation on the disclosure of website-based financial reporting and also those not based on company websites in 2016. This study uses data from all non-financial companies listed on the Indonesia Stock Exchange (IDX) 2016. The testing of research data using logistic regression analysis. The results showed that partially the profitability variable, type of company, and auditor reputation had significant and significant effect on IFR (Internet Financial Reporting), while the firm size variable did not affect non-financial companies listed on the Indonesia Stock Exchange. Opportunities for non-financial companies that implement IFR are greater than companies that do not implement IFR, this reason supports that the existence of the internet through IFR has been widely used to expand business networks in each business entity through the company's website compared to companies that have not implemented it.
Analisis Kinerja Keuangan Perusahaan di Sektor Kesehatan yang terdaftar di Bursa Efek Indonesia Fauziah Kumalasari; Munawarah Munawarah; Taufik Akbar Parluhutan
Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Vol 4, No 1 (2023): Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) - JUNI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jimbi.v4i1.1682

Abstract

The purpose of this study was to determine the financial performance of companies in the health sector listed on the Indonesia Stock Exchange. This study uses financial ratios, namely ROA, ROE, NPM and DER with a research period from 2019 to 2021. The research method used is descriptive quantitative by taking a sample of 17 companies engaged in the health sector both in selling medicines and providing health services. From the results of the study, it was found that PT. Industri Jamu dan Farmasi Sido Muncul Tbk. has good financial performance when compared to other companies. On the contrary, PT Sarana Meditama Metropolitan Tbk has a less good financial performance when viewed from the profitability ratio conducted in this study. In its financial statements, the company has not been able to record profits and is still experiencing losses from 2019 to 2021. In addition, there is also PT Indofarma Tbk. which has not been able to record profits in 2021 with the lowest profitability value of other companies.
Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah Dana Alokasi Umum Dan Dana Alokasi Khusus Terhadap Belanja Modal Pada Kabupaten/Kota Di Sumatera Utara Siti Aisyah Nasution; Putri Marina Valentin; Armey Sarumaha; Abigail Manurung; Munawarah Munawarah
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1628

Abstract

This study was conducted in districts/cities in North Sumatra province during 2018-2021. This study aims to examine and analyze the effects of economic growth, regional income, general pension funds and private pension funds on investment spending. The approaches used in this study are quantitative and descriptive. The population of this study was 33 counties/cities in North Sumatra using this technique, so the sample included 132 financial statements from 4 years of observations. As well as technical documentation collects data through the regional government director's balance sheet website. The analytical method in this study is multiple linear regression. Therefore, the results of this study are positive effects of economic growth, regional initial income, general allocation fund, special allocation fund, together or not, on capital expenditure in the region. areas. Counties/Cities in North Sumatra for the period 2018-2021. Figure F > F Table results obtained (7.316 > 2.50), significance value 0.000 < 0.005. From the partial test results, economic growth, regional initial income, general allocation, and special allocation funds have a significant impact on district/city spending. Capital expenditure in North Sumatra
Analisis Rasio Keuangan Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021 Rensa U br. Ginting; Matius Nainggolan; Ike Rukmana Sari; Munawarah Munawarah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6849

Abstract

This study aims to determine the effect of the Current Ratio, Debt to Asset Ratio, Working Capital Turnover, Return on Assets and Earning per Share can affect Stock Returns in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The population of this study were 38 companies with a sample determination using purposive sampling method, obtained 22 samples during 3 years of observation into 66 data to be processed and analyzed. The results of the study simultaneously Current Ratio, Debt to Asset Ratio, Working Capital Turnover, Return on Assets and Earning per Shares have a significant influence on Stock Return of 28.9%. Partially, Working Capital Turnover has a positive and significant effect on Stock Return. Meanwhile Current Ratio, Debt to Asset Ratio, Return on Assets and Earning per Shares do not significantly influence Stock Returns Keywords: Current Ratio; Debt to Asset Ratio;...Earning On Asset; Return on Asset; Stock Returns; Working CapitalTurnover
Pengaruh Current Ratio (CR), Debt To Equity Ratio (DER), Cash Turnover (Perputaran Kas), Total Asset Turnover (TATO) Terhadap Profitabilitas Pada Perusahaan Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021 Nanci Tesalonika Sianturi; Kristina Limbong; Keumala Hayati; Munawarah Munawarah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6887

Abstract

This study examines the impact of the Debt to Equity Ratio, Current Ratio, Cash Turnover, and Total Assets Turnover on the profitability of consumer goods industry companies on the IDX 2018-2021. Independent variable (X), namely: Current Ratio, Debt to Equity Ratio, Cash Turnover, and Total Assets Turnover. The dependent variable (Y): Profitability (Return On Assets/ ROA). The sample through purposive sampling resulted in 34 companies. The analytical method uses multiple linear regression methods. The results of the study state that through a simultaneous method, the Debt to Equity Ratio, Current Ratio, Cash Turnover, and Total Assets Turnover have a significant and positive impact on Profitability. Partially, Current Ratio, Cash Turnover, and Total Assets Turnover do not have a significant impact on Profitability, while DER partially has a positive and insignificant impact on Profitability. The test results for the coefficient of determination yield an R2 value of 0.323 meaning that 32.3% of the profitability variable for consumer goods companies which are listed on the IDX 2018-2021 can be described through Current Ratio (X1), Debt to Equity Ratio (X2), Cash Turnover (X3), and Total Assets Turnover (X4). Then the remaining 67.7% can be clarified through other variables which were not tested in this study. Keywords: Debt to Equity Ratio, Current Ratio, Cash Turnover, Total Assets Turnover, and Profitability
Optimalisasi Produksi dan Pengenalan Sistem ABC Sederhana dalam Usaha Peningkatan Perekonomian Pengrajin Purun Desa Bengkel Munawarah; Yuni Lestari br Sitepu; Tetty Yuliaty
Pelita Masyarakat Vol. 5 No. 1 (2023): Pelita Masyarakat, September
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v5i1.10411

Abstract

Purun crafts are still widely carried out by community groups of craftsmen in Bengkel Village. Its durability makes it a very durable product so it has high value. The service activity aims to provide partners with knowledge in optimizing purun woven production by using press machine technology which can minimize the duration and costs incurred during purun woven production as well as providing dyes which can increase the creativity of craftsmen in producing variety of attractive and marketable products. This condition encourages the implementing team to provide simple socialization and training on how to calculate simple unit costs using the ABC system. Partners are equipped with understanding of the use of social media and e-commerce to market these woven products in various directions. Sales can increase and encourage partner economic growth. This activity shows maximum results as can be seen from Partner's enthusiasm in using machines as well as understanding good financial calculations and management, as well as marketing methods that are in line with the progress of the times. The results of the difference test show a sig value of 0.001, meaning there is a difference between before and after the activity was carried out in Bengkel Village.
Analisis Leverage, Profitabilitas dan Economic Value Added Terhadap Kualitas Laba pada Perusahaan Sektor Industri Dasar dan Kimia Ledy Mutiara Salsalina Br Tarigan; I. Ganda Pardosi; Susanti Melan Sijabat; Jholant Bringg Luck Amelia Br Sinaga; Munawarah Munawarah
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.6293

Abstract

This research aims to analyze, determine the impact, gather knowledge and understand the impact of leverage, profitability and economic value added on the quality of profits of companies in the basic and chemical industries listed on the IDX. The method used in this research is a quantitative method that explains the relationship between variables and the theory test used. The research results show that financial leverage and profitability have no and negligible influence on earnings quality, while economic added value has a large and significant influence on earnings quality in chemical and basic industrial companies listed on the IDX. From the R-Square value, it can be seen that 99.8% of the dependent variable can be explained by the independent variable. Keywords: Economic Value Added, Quality of Earnings, Leverage, Profitability
Strategi PT. AUB (Asia Untung Bersama) Dalam Meningkatkan Produktivitas Kinerja Karyawan Grasia Valleri; Muhammad Agung Anggoro; Vania Valencia; Munawarah Munawarah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10521

Abstract

PT.Asia Untung Bersama (AUB) ialah perusahaan yang sangat menghargai program K3 (Keselamatan Kesehatan Kerja) bagi karyawannya. Tujuan dari reset ini dilakukan di PT. AUB ialah untuk mengetahui bagaimana program K3, pelatihan, dan lingkungan kerja fisik memengaruhi produktivitas kerja karyawan di bagian produksi PT. AUB. 420 orang berpartisipasi dalam penelitian ini. Penjelasan kuantitatif tentang analisis data dan hasil secara parsial menunjukkan bahwa program K3, pelatihan, dan lingkungan kerja fisik memengaruhi produktivitas kerja karyawan di bagian produksi PT.AUB. PT.Asia Untung Bersama (AUB) is a company that really values ​​the K3 (Occupational Health and Safety) program for its employees. The purpose of this reset was carried out at PT. AUB is to find out how K3 programs, training and the physical work environment influence employee work productivity in the production section of PT. AUB. 420 people participated in this study. A quantitative explanation of data analysis and partial results shows that the K3 program, training and physical work environment influence employee work productivity in the production section of PT.AUB.
Pengaruh Profitabilitas, Struktur Aktiva, Growth Opportunity Dan Likuiditas Terhadap Struktur Modal Pada Perusahaan Badan Usaha Milik Negara (BUMN) Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Saprina Sartika Dewi; Ike Rukmana Sari; Paulina Panjaitan; Munawarah Munawarah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11437

Abstract

Tujuan penelitian ini ialah untuk menguji pengaruh profitabilitas, struktur aktiva, Growth Opportunity dan likuiditas terhadap struktur modal pada perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Metode analisis yang digunakan dalam penelitian ini adalah regresi berganda dengan menggunakan SPSS. Purposive sampling digunakan dalam observasi penelitian ini dan sampel sebanyak 20 perusahaan diperoleh melalui ujian asumsi klasik, regresi linier berganda, pengujian hipotesis, dan koefisien determinasi. Kesimpulan dari hasil penelitian ini membuktikan bahwa profitabilitas, struktur aset, peluang pertumbuhan, dan likuiditas mungkin tidak memiliki pengaruh yang signifikan terhadap struktur modal. Secara simultan keempat faktor yaitu profitabilitas, struktur aktiva, growth opportunity dan likuiditas memberi pengaruh signifikan terhadap struktur modal.
Co-Authors Abigail Manurung Achmad Fahrudin Anggiat Parasion Purba Anggono Anggono Anjelika Halim Anton Wijaya Armey Sarumaha Arrico Arrico Bayu Wulandari Cindy Fransisca Dea Afrida Damanik Delyanti Azzumaritho Pulungan Ermayanti Sitanggang Ernita Marliani Halawa Estefania Graciela Ester Marianita Pangaribuan Fauziah Kumalasari Felicia Felicia Filbert Setiawan Giabrella Octavia Grasia Valleri Hanson Marcello Happy Calista Heri Afrilianto Manalu Hermanto Salim I. Ganda Pardosi Ike Rukmana Sari Jeffry Suryono Jenny Thalia Jholant Bringg Luck Amelia Br Sinaga Jovanka Kavita Kavita Keumala Hayati Kristina Limbong Ledy Mutiara Salsalina Br Tarigan Loise Chen Marlina Laia Matius Nainggolan Maulana Idham S Nasution Melkyory Andronicus Michael Gustandi Muhammad Agung Anggoro Nanci Tesalonika Sianturi Nofia Enjelina Sianturi Nova Girly Br Ginting Jawak 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 Vallencia Gracella Vania Valencia Vinka Natalova Nauli Silalahi Wenny Anggeresia Ginting Wenny Anggeresia Ginting Wenny Anggresia Ginting Wilisra Wilfrida Marbun Yeni Octaviani Zalukhu Yuni Lestari Br Sitepu