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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS Jurnal Akuntansi dan Pajak JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Paedagoria : Jurnal Kajian, Penelitian dan Pengembangan Kependidikan Jurnal Riset Akuntansi Aksioma International Journal of Business Economics (IJBE) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Ihsan: Jurnal Pengabdian Masyarakat International Journal Reglement & Society (IJRS) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceeding International Seminar of Islamic Studies International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Perpajakan
Muhammad Firza Alpi, Muhammad Firza
Univerrsitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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IDENTIFIKASI STRATEGI KEBERHASILAN LAYANAN E-GOVERNMENT DI KOTA MEDAN Dito Aditia Darma Nasution; Puja Rizqy Ramadhan; Soulthan Saladin Batubara; Dedy Husrizal Syah; M. Firza Alpi
Paedagoria : Jurnal Kajian, Penelitian dan Pengembangan Kependidikan Vol 11, No 2 (2020): Juli
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/paedagoria.v11i2.2408

Abstract

Abstrak: Tingginya kebutuhan akses informasi teknologi yang harus cepat, akurat, efektif dan efisien menjadi suatu hal wajib dalam aktivitas sehari-hari dimana salah satunya yaitu di Kota Medan yang telah menggunakan layanan e-goverment pada sistem pemerintahannya. Penelitian ini bertujuan untuk mengidentifikasi strategi keberhasilan dalam layanan e-goverment di Kota Medan yang telah berjalan dari tahun 2017. Metodologi penelitian melalui pendekatan bersifat deskriptif yang dibagi kedalam tiga tahapan yaitu pada tahap – I pemeritah Kota Medan telah menerapkan sistem layanan  e-goverment kepada masyarakat dengan memberikan 25 layanan aplikasi, pada tahap – II  penelitian memberikan evaluasi penilaian e-goverment berdasarkan pencapaian tujuannya sesuai dengan (World Bank), dan pada tahap – III peneliti mencoba membuat suatu analisa SWOT dalam menghasilkan suatu identifikasi strategi dalam keberhasilan e-goverment berdasarkan hasil analisa pada tahap – I dan tahap – II yang selanjutnya dari aktivitas tahap – I, tahap – II dan tahap – III diharapkan akan diperolah suatu identifikasi strategi keberhasilan layanan e-goverment pemerintah Kota Medan. Hasil penelitian menunjukkan bahwa terdapat 11 identifikasi strategi keberhasilan pada layanan e-goverment di Kota Medan.Abstract:  The high need for access to information technology that must be fast, accurate, effective, and efficient becomes a necessity in daily activities where one of them is in the city of Medan that has used e-government services in its government system. This study aims to identify a successful strategy in e-government services in Medan City which has been running since 2017. The research methodology through a descriptive approach is divided into three stages, namely at the stage - I, the City Government of Medan has implemented an e-government service system to the public. by providing 25 application services, in stage - II the study provides an evaluation of the e-government assessment based on achieving its objectives by (World Bank), and in phase - III the researcher tries to make a SWOT analysis in producing an identification of strategies in the success of the e-government based on the analysis of the results in phase - I and stage - II, which is further from the activities of phase - I, stage - II and stage - III, is expected to obtain an identification of the success strategies of the Medan City government e-government services. The results showed that there were 11 identification of success strategies in e-government services in the city of Medan
DETERMINANT MODEL OF DISTRICT/CITY GOVERNMENT FINANCIAL PERFORMANCE IN SUMATERA UTARA PROVINCE M. Firza Alpi; Baihaqi Ammy
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 1 No. 2 (2021): November
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v1i2.73

Abstract

The results showed that Capital Expenditure had no partial effect on Financial Performance, Size of Local Government partially affected Financial Performance, and the Remaining Budget Financing partially affected Financial Performance. Partially, Capital Expenditure, Size of Local Government, and Remaining Budget Financing together have an effect on the Financial Performance of district/city governments in North Sumatra Province. The R-Square value is 0.815 or 81.5%. This shows that the variables of Capital Expenditure, Size of Local Government, and Remaining Budget Financing are able to explain the Financial Performance variable of 81.5%. While the remaining 18.5% is explained by other variables outside the study.
LITERASI MEDIA SOSIAL SEBAGAI PELUANG BISNIS ONLINE BAGI IBU RUMAH TANGGA MENDUKUNG PENDAPATAN RUMAH TANGGA Rini Astuti; Delyana Rahmawany Pulungan; M.Firza Alpi; Sudirman Lubis
IHSAN : JURNAL PENGABDIAN MASYARAKAT Vol 2, No 1 (2020): Jurnal Ihsan (April)
Publisher : University of Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ihsan.v2i1.5152

Abstract

Ibu rumah tangga harus mampu mengembangkan dirinya menjadi lebih produktif membantu perekonomian keluarga. Salah satu caranya adalah membangun bisnis online menggunakan media sosial. Tetapi tidak semua media sosial bisa secara tepat dan baik penggunaanya karena banyaknya peluang terbuka informasi dan pengguna media sosial yang banyak dan tanpa batas. Perlu adanya pemahaman dan keterampilan dalam menggunakan media sosial secara tepat dan baik sehingga perlu dilakukan edukasi kepada para ibu rumah tangga. Edukasi ini dilakukan untuk meningkatkan literasi ibu rumah tangga agar bisa memilih dan menggunakan media sosial yang tepat, memilih bisnis on line yang tepat dan sesuai dengan pasar yang bisa bersifat jangka panjang. Tidak hanya itu, dilakukan juga edukasi tentang cara mengelola keuangan rumah tangga dan keuangan bisnis yang tepat sehingga ada keberlanjutan bisnis di masa depan. Pengabdian ini dilakukan untuk memberikan edukasi kepada para ibu rumah tangga dengan target mitra Ibu PKK Kecamatan Medan Estate dan Kelompok Ibu-Ibu Pengajian Istiqomah Medan Estate. Edukasi dilaksanakan secara bersamaan di Kantor Desa Medan Estate, dan mendapat sambutan sangat baik dari mitra pengabdian. Hasilnya adalah ada perubahan pola pikir, adanya pemahaman yang lebih baik dalam menggunakan dan manfaat media sosial untuk meningkatkan keuangan keluarga dengan membangun bisnis online. Target ke depannya keberlanjutan program ini akan ada pelatihan langsung kepada ibu rumah tangga dalam membangun bisnis online pada media sosial yang punya peluang pasar besar. Program ini pun sangat diharapkan oleh mitra untuk dilanjutkan pada tahun depan.
Pengembangan Desa Nelayan Melalui Ekonomi Digital Dan Pemanfaatan Olahan Ikan Sebagai Citra Warga Desa Bubun Feza Ihram Syahri; M. Firza Alpi; Anisa Rahma; Alifa Hanum
IHSAN : JURNAL PENGABDIAN MASYARAKAT Vol 2, No 2 (2020): Jurnal Ihsan (Oktober)
Publisher : University of Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ihsan.v2i2.5580

Abstract

AbstrakNelayan Desa Bubun dan ibu-ibu serta remaja yang produktif Selanjutnya, lokasi Desa Bubun sangat strategis membuat desa tersebut berpotensi sebagai desa Program Kemitraan Masyarakat ini bertujuan meningkatkan produktivitas hasil nelayan menjadi olahan siap saji yang dimana kita kenal sebagai diumsum dan kebab. Peserta pelatihan dan team dapat mengetahui cara pengolahan ikan didesa Bubun yang menjadi ciri khasnya. Pelatihan ini memberikan pengetahuan mengenai bagaimana cara pemasaran yang baik melalui laman website dan e-commerce. Penyerahan inventaris sebagai peralatan dalam meningkatkan produksi.Pembuatan Brand atau logo demi memperkenalkan desa bubun ke masyarakat luar dan menaikkan nilai jual dari produk tersebut.Meningkatkan perekonomian keuangan pada masyarakat tersebut terutama ibu rumah tangga.
Pelatihan Pengelolaan Keuangan Amal Usaha Pemuda Muhammadiyah (Pimpinan Daerah Pemuda Muhammadiyah Serdang Bedagai) Salman Nasution; Muhammad Firza Alpi; Muhammad Teddy Nasution
ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Vol. 2 No. 2 (2021): Juni
Publisher : CERED Indonesia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/jas.v2i2.313

Abstract

The service carried out begins with a problem that occurs in businesses, especially Micro, Small and Medium Enterprises or abbreviated as MSMEs. As a youth organization and has an entrepreneurship work program, the Serdang Bedagai Muhammadiyah Youth is not left behind in owning MSMEs. Not a few MSMEs that exist have stagnated financial conditions due to a lack of understanding of financial management. Basically, Serdang Bedagai Muhammadiyah Youth MSMEs are able to stand with the concept of manual or general financial management but not based on financial standards designed by the Accounting Standards Board – IAI on Accounting Standards for Micro, Small and Medium Entities. Financial management training is a tool for Muhammadiyah Youth MSMEs in Serdang Bedagai in increasing the spirit of entrepreneurship and having good and clear and accountable financial reporting.
PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL PADA KABUPATEN/KOTA DI PROVINSI SUMATERA UTARA Muhammad Firza Alpi; Rio Febrian Sirait
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5557

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan ekonomi, pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus terhadap belanja modal pada kabuptaen/kota di provinsi sumatera utara. Penelitian ini merupakan jenis penelitian asosiatif. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Sehingga sampel yang diperoleh sebanyak 31 kabupaten/kota di provinsi sumatera utara dengan total data pengamatan sebanyak 165 data selama 5 tahun pengamatan. Teknik pengumpulan data yang digunakan adalah dokumentasi dengan sumber data menggunakan data sekunder yang diambil melalui situs resmi DJPK Kemenkeu. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan alat bantu software SPSS 26. Hasil penelitian ini menunjukkan bahwa pertumbuhan ekonomi tidak berpengaruh terhadap belanja modal. Pendapatan asli daerah tidak berpengaruh signifikan terhadap belanja modal. Dana alokasi umum berpengaruh signifikan terhadap belanja modal. Dana alokasi khusus berpengaruh signifikan terhadap belanja modal. Kemudian pertumbuhan ekonomi, pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus dan berpengaruh terhadap belanja modal secara simultan.
The Antecedent: The Role Of Earnings Management In A Manufacturing Company M Firza alpi; Nasrul Kahfi Lubis; Puja Rizqy Ramadhan
International Journal Reglement & Society (IJRS) Vol 3, No 2 (2022): May - August
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v3i2.227

Abstract

This study aims to examine and analyze the effect of tax planning, Net Profit Margin and deferred tax assets on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017 - 2019 period. The population used in this study were 51 manufacturing companies. listed on the Indonesia Stock Exchange, while the samples taken were 13 manufacturing companies using purposive sampling. The independent variable used in this research is Earnings Management and the dependent variable is Tax Planning, Net Profit Margin and Deferred Tax Assets. This study uses an associative approach. The type of data in this research is quantitative. The data analysis technique in this research is using Descriptive Statistical Analysis, Simple Linear Regression analysis, classical assumption test, hypothesis test, and Coefficient of Determination. The results of this study indicate that tax planning has a positive and significant effect on earnings management. Net Profit Margin has a positive and insignificant effect on earnings management. Deferred tax assets have a negative and significant effect on earnings management. Tax planning, Net Profit Margin, Deferred Tax Assets have a significant effect on earnings management together
THE EFFECT OF ECONOMIC GROWTH REGIONAL ORIGINAL INCOME GENERAL ALLOCATION FUND AND SPECIAL ALLOCATION FUND ON CAPITAL EXPENDITURE IN DISTRICT/CITY IN NORTH SUMATRA PROVINCE M. Firza Alpi
Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022)
Publisher : Proceeding International Seminar of Islamic Studies

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

Abstract

This study aims to determine the effect of economic growth, local revenue, general allocation funds and special allocation funds on capital expenditures in regencies/cities in the province of North Sumatra. This research is a type of associative research. The sampling technique was carried out using a purposive sampling technique. So that the sample obtained is 31 regencies/cities in the province of North Sumatra with a total of 165 observational data for 5 years of observation. The data collection technique used is documentation with data sources using secondary data taken through the official website of the Ministry of Finance DJPK. The data analysis technique used in this study is multiple linear regression analysis with SPSS 26 software tools. The results of this study indicate that economic growth has no effect on capital expenditures. Local revenue does not have a significant effect on capital expenditure. General allocation funds have a significant effect on capital expenditures. Special allocation funds have a significant effect on capital expenditures. Then economic growthlocal revenue, general allocation funds and special allocation funds andeffect on capital expenditure simultaneously.Keywords: Economic Growth, Regional Original Income, General Allocation Fund, Special Allocation Fund, Capital Expenditure.
DETERMINANT MODEL OF COMPANY VALUE WITH PROFITABILITY AS A MEDIATION VARIABLE Roni Parlindungan Sipahutar; M. Firza Alpi; Baihaqi Ammy
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.802 KB) | DOI: 10.54443/ijebas.v1i2.65

Abstract

This study aims in general to produce a determinant model of firm value with profitability as a mediating variable. The population in this study were all general pharmaceutical sector companies listed on the Indonesia Stock Exchange in 2013-2018. Sampling in this study used a census technique, which was to place the entire population into an observation sample. The sampling method used is purposive sampling with a total sample of 6 Pharmaceutical Companies Listed on the Indonesia Stock Exchange and data from 2013 – 2018. Data collection is carried out on the Indonesia Stock Exchange (IDX) with the website www.idx.co. en. Data analysis techniques in this study are descriptive statistics, multiple regression analysis and path analysis to test the mediating variables. The results of the study show that liquidity has a negative and significant effect on firm value. Meanwhile, profitability has no significant effect on firm value. The liquidity has a positive and significant effect on firm value with profitability as an intervention variable.
THE EFFECT OF REGIONAL TAX, REGIONAL RETRIBUTION AND BALANCING FUND ON CAPITAL EXPENDITURE DISTRICT GOVERNMENTS IN PROVINCE SUMATRA UTARA M Firza Alpi
Proceeding International Seminar of Islamic Studies INSIS 2 (January 2021)
Publisher : Proceeding International Seminar of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (622.53 KB)

Abstract

The purpose of this study is to determine and analyze the effect of Regional Taxes on Capital Expenditures on District Governments in Sumatera utaraProvince for the period 2015-2019, to determine and analyze the effect of Regional Levies on Capital Expenditures on District Governments in Sumatera utara Province for the period 2015-2019, to determine and to analyze the influence of Regional Levies on Capital Expenditures on District Governments in Sumatera utaraProvince for the period 2015-2019 and to determine and analyze the effects of Regional Taxes, Regional Levies, and Balanced Funds on Capital Expenditures on District Governments in Sumatera utaraProvince for the period 2015-2019. The results showed that there was an influence between Local Taxes on Capital Expenditures in District Governments in Sumatera utaraProvince for the 2015-2019 Period. There is an influence between Regional Levies on Capital Expenditures in District Governments in Sumatera utara Province for the 2015-2019 Period. There is an influence between Balanced Funds on Capital Expenditures in District Governments in Sumatera utaraProvince for the 2015-2019 Period. There is the influence of Local Taxes, Regional Levies and Balanced Funds on Capital Expenditures in District Governments in Sumatera utaraProvince for the 2015-2019 Period. The result of the R-Square value is known to be worth 40.9%, meaning that it shows that around 24% of the Capital Expenditure variable (Y) is influenced by Local Taxes, Regional Levies and Balancing Funds. The remaining 59.1% of returns on assets are influenced by other variables not examined in this study.Keywords: Local Taxes, Regional Levies, Balancing Funds, Capital Expenditures
Co-Authors Abdul Gani Ade Gunawan Alifa Hanum Ammy, Baihaqi Anisa Rahma Bunga Paramitha Dedy Husrizal Syah, Dedy Husrizal Defi Purnamawati Saragih Dina Arfianti Saragih Dini Aprilia Dito Aditia Darma Nasution Edisah Putra Nainggolan Faisal Lubis Feza Ihram Syahri Guntoro Hasrudy Tanjung, Hasrudy Hastina Febriaty Hefriansyah Hefriansyah Ika Ucha Pradifta Rangkuti Indra R Harahap Irma Christiana Irwan Syari Tanjung Isna Ardila Januri Jufrizen Lubis, Nasrul Kahfi Maya Sari Maya Sari Muhammad Teddy Nasution Munawar A Siregar Nadia Ika Purnama Novien Rialdy Nurliana Prawira Prawira Raihanah Daulay Ramadhan, Puja Rizqy Rini Astuti Rini Astuti Rio Febrian Sirait Roni Parlindungan Sipahutar Salman Nasution Seprida Hanum Harahap, Seprida Hanum Soulthan Saladin Batubara Sri Wardatul Mufidah Sudirman Lubis Syafrida Hani Syafrida Hani Tiffany Zia Aznur