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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) 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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FAKTOR-FAKTOR KUALITAS PEMERIKSAAN PADA PERUM BULOG DIVISI REGIONAL SUMATERA UTARA M. Firza Alpi
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.v5i2.2673

Abstract

This study aims to determine the influence of objectivity, competence, experience, integrity and accountability on the quality of examinations in the Perum Bulog, this study is also to know and analyze the influence of objectivity, competence, experience, integrity and accountability on the quality of examinations the Perum Bulog. This research uses associative research. The population used in this study were all employees of Internal Audit Perum Bulog. The sample taken in this study was 41 from census data on Perum Bulog. In this study data analysis models and techniques use a multiple linear regression approach. The results showed that the competency value showed a significance level of 0.001, Integrity showed a significance value of 0.009 and accountability of 0.003 where the three variables were smaller than 0.05 which partially had a significant effect on the Quality of Examination at the Perum Bulog. Other variable have no partial effect on the quality of the examination.
Meningkatkan Perekonomian Masyarakat Dengan Memanfaatkan Sumber Daya Alam Melalui Media Sosial Di Desa Timbang Lawan Hasrudy Tanjung; Rini Astuti; Indra R Harahap; M. Firza Alpi; Sudirman Lubis; Munawar A Siregar; Faisal Lubis
ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Vol. 4 No. 1 (2023): Februari
Publisher : CERED Indonesia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/jas.v4i1.831

Abstract

Pemberdayaan ekonomi merupakan upaya meningkatkan kesejahteraan masyarakat melalui kegiatan-kegiatan peningkatan kapasitas dan kemandirian dengan melibatkan masyarakat untuk mewujdukan kesejahteraan masyarakat. Melalui pemanfaatan sumber daya alam yang ada merupakan bentuk pemberdayaan berbasis potensi lokal yang sangat mendukung pengembangan masyarakat. Pengelolaan sumber daya alam yang baik mampu meningkatkan kesejahteraan masyarakat timbang lawan. Tujuan penelitian ini adalah untuk mengetahui bagaimana proses pemberdayaan ekonomi masyarakat melalui pemanfaatan sumberdaya alam di desa timbang lawan Kabupaten langkat. Penelitian ini menggunakan metode deskriftip dan kualitatif. Objek penelitian ini adalah masyarakat desa timbang lawan.Dalam penelitian ini terdapat metode penelitian wawancara, observasi, serta dokumentasi. Untuk menentukan sampel, menggunakan teknik Purpose Sampling.Adapun sampel penulis mengambil dari Masyarakat pembuat lidi sawit.
Tax Revenues: Taxpayer Compliance as Intervening M Firza Alpi; Hefriansyah Hefriansyah
International Journal of Business Economics (IJBE) Vol 4, No 2 (2023): MARCH - AUGUST 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v4i2.14017

Abstract

This study aims to analyze the effect of the number of tax audits and tax sanctions on income tax receipts through taxpayer compliance as an intervening variable at KPP Pratama Medan Timur. This study uses primary data by conducting direct research in the field as many as 44 respondents through a questionnaire with a Likert scale. The statistical method used with Path Analysis. By using the SPSS 26 program. The results of path analysis found that: the number of tax audits has an effect on tax revenues, but tax sanctions have no effect partially. the number of tax audits and tax sanctions have a significant effect on taxpayer compliance. However, partially, only tax audits have a positive and significant effect. tax audits, Tax sanctions and taxpayer compliance have a positive and significant effect on tax revenues at KPP Pratama Medan Timur, but partially only taxpayer compliance has a positive and significant effect. Taxpayer compliance is able to mediate the influence of tax audits on taxpayers. However, it cannot mediate/intervening tax sanctions against tax revenues at KPP Pratama Medan Timur.
THE EFFECT OF ASSET STRUCTURE ON DEBT TO EQUITY RATIO ON REGISTERED AUTOMOTIVE COMPANIES Muhammad Firza Alpi
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 1 No. 2 (2020): October 2020
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.297 KB) | DOI: 10.53695/injects.v1i1.52

Abstract

This research is intended to find out and analyze the influence of Asset Structure, on Debt to Equity Ratio on Automotive companies registered with IDX. This research approach uses associative shortness. The object of this research is automotive companies listed on the Indonesia Stock Exchange (IDX) period 2013-2017. The population used is 12 companies, the method of determining the number of samples in this research is purposive sample and selected as a sample of 9 companies. The data collection technique used is a documentation study. Data analysis techniques in this research are multiple linear regression methods and determination coefficients, which in this study used the SPSS 16.00 program. The results showed that Asset Structure had no significant effect on the Debt to Equity Ratio on Automotive companies listed on IDX for the period 2013-2017.
ANALYSIS OF FACTORS INFLUENCING DEBT POLICY IN PHARMACEUTICAL COMPANIES M. Firza Alpi
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 1 (2021): May 2021
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.668 KB) | DOI: 10.53695/injects.v2i1.231

Abstract

Debt policy is one of the external funding decisions. Debt policy is the company's policy of using debt funds by maximizing the debt to obtain a high level of return on profits. This study aims to determine the effect of Asset Structure and Profitability on Debt Policy on Pharmaceutical companies listed on the Indonesia Stock Exchange. This research approach uses an associative approach. The population used is 9 companies, the method of determining the number of samples in this study is non-probability sampling and the selected sample as many as 7 companies. The results showed that the Asset Structure partially had no significant effect on Debt Policy, while Profitability had a negative and significant impact on debt policy. Then simultaneously the Asset Structure and Profitability have a significant effect on debt policy on pharmaceutical companies listed on the Indonesia Stock Exchange.
PEMBERDAYAAN UMKM DESA BAHBUTONG MELALUI PELATIHAN MEDIA PROMOSI DIGITAL Raihanah Daulay; Rini Astuti; Hasrudy Tanjung; Irwan Syari Tanjung; M.Firza Alpi; Prawira Prawira
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2023): Volume 4 Nomor 3 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i3.18241

Abstract

Dampak pandemi COVID-19 memberikan banyak perubahan pada dunia usaha khusus nya UMKM. Pandemic telah melahirkan perubahan terhadap perilaku pasar yang terbiasa berbelanja online sehingga setiap usaha harus mampu untuk menyesuaikan dengan situasi ini. Tujuan penelitian ini untuk melakukan pelatihan pada program kemitraan masyarakat pelaku UMKM yang bergerak pada bidang kuliner di kota Medan, di Desa Bahbutong. UMKM ini merupakan usaha yang baru berdiri memasuki usia dua tahun, maka sangat perlu untuk berkembang dan mempertahankan bisnisnya. Maka UMKM ini membutuhkan pelatihan tentang pentingnya pemanfaatan digital marketing agar sistem promosinya menjadi lebih baik dan mampu meningkatkan kapasitas usaha. Metode yang digunakan pada penelitian ini adalah dengan memberikan pelatihan berupa diskusi dan pemberian tutorial mengoptimalkan akun dimedia sosial beserta cara mengelola media sosial tersebut.. Hasil yang diperoleh dari program kemitraan untuk meningkatkan wawasan, pengetahuan dan kemampuan masyarakat pelaku UMKM yang dapat meningkatkan kegiatan usahanya disarankan sebaiknya penggunaan strategi digital marketing dapat ditindak lanjuti dengan bimbingan secara berkala sehingga bisa efektif dan optimal dalam menunjang kegiatan pemasaran dan meningkatkan kapasitas usaha pada UMKM..
The Role of the Young Generation in Medan City with Analysis of the Determinants of Consumptive Behavior Ade Gunawan; M Firza Alpi; Bunga Paramitha
International Journal Reglement & Society (IJRS) Vol 4, No 3 (2023): September - December
Publisher : International Journal Reglement & Society (IJRS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/ijrs.v4i3.342

Abstract

This research aims to find out the influence of Financial Literacy, Financial Technology and Lifestyle on Consumptive Behavior among the Young Generation in Medan City. The approach used is quantitative. The population in this study was the younger generation in the city of Medan, totaling 2,494,512 people, while this research method used the Slovin formula, so that a sample of 100 people was obtained. This research instrument uses a questionnaire. The data analysis technique uses Statistical Package for the Social Sciences (SPSS) version 29. The research results show that Financial Literacy has a significant effect on Consumptive Behavior. Financial Technology has no significant effect on Consumptive Behavior, and Lifestyle has a negative effect on Consumptive Behavior. Meanwhile, simultaneously Financial Literacy
Pengaruh Partisipasi Masyarakat, Tata Kelola Terhadap Efektivitas Pengelolaan Dana Desa Dengan Akuntabiiitas Sebagai Intervening Defi Purnamawati Saragih; M Firza Alpi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 1 (2023): August 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i1.3842

Abstract

The purpose of this research is to test and prove that community participation and village fund management affect the effectiveness of village fund management through accountability in managing village funds in the Serjadi sub-district. In this study, the population is village government in multi-purpose sub-districts. Serba Jadi District is one of the Districts in Serdang Bedagai Regency. The sample in this study were 10 villages, each village using 4 respondents with a total of 40 respondents. The sampling technique in this study used a purposive sampling method, namely that each element in the population does not provide the same opportunity to be selected as a sample. The data collection method in this study was carried out by survey method to obtain primary data by way of interviews, questionnaires, with the data analysis technique used, namely path analysis which is an analytical tool to answer the problem formulation and at the same time prove the research model. This study uses the Partial Least Square (PLS) data analysis method. The results of the analysis show that community participation has no significant effect on the effectiveness of village fund management, community participation on village fund management accountability has no significant effect, village fund governance has no significant effect on village fund management effectiveness, village fund governance on village fund management accountability has a significant effect, village fund management accountability has a significant effect on village fund management effectiveness, community participation through accountability has no effect on village fund management effectiveness, village fund governance through village fund management accountability has a significant effect on village fund management effectiveness. This shows that if the participation by the community and governance of village funds with accountability for managing village funds is higher, the effectiveness of managing village funds is also better, but if it is the opposite, the effectiveness of managing village funds is also not good.
PENGARUH CURRENT RATIO DAN TOTAL ASSETS TURNOVER TERHADAP RETURN ON ASSETS PADA PERUSAHAAN PLASTIK DAN KEMASAN Alpi, M. Firza; Gunawan, Ade
Jurnal Riset Akuntansi Vol 17 No 2 (2018): Aksioma - Accounting Journal Research, Desember 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i2.43

Abstract

Penelitian ini mempunyai tujuan untuk mengetahui pengaruh secara simultan dan parsial dari variabel bebas yaitu Current Ratio (CR) dan Total Asset Turnover (TATO) terhadap variabel terikat yaitu Return On Assets (ROA). Penelitian ini dilakukan pada Perusahaan Plastik dan Kemasan Yang Terdaftar Di Bursa Efek Indonesia Periode 2012–2016. Pendekatan penelitian adalah asosiatif, Populasi yang digunakan dalam penelitian ini adalah populasi perusahaan plastik dan kemasan yang terdaftar di Bursa Efek Indonesia tahun 2012 sampai tahun 2016 yang berjumlah 13 perusahaan. Sedangkan sampel yang digunakan dalam penelitian ini adalah sebanyak 10 sampel perusahaan plastik dan kemasan yang terdaftar di Bursa Efek Indonesia periodetahun 2012 sampai tahun 2016. Teknik pengumpulan data dalam penelitian ini dilakukan dengan menggunakan teknik dokumentasi. Teknik analisis data yang digunakan adalah regresi berganda, uji asumsi klasik, uji t, uji F,dan koefisien determinasi. Berdasarkan hasil penelitian dapat disimpulkan bahwa secara simultan Current Ratio (CR) dan Total Asset Turnover (TATO) berpengaruh signifikan terhadap Return On Asset (ROA) pada perusahaan Plastik dan Kemasan yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Secara parsial Current Ratio (CR) berpengaruh signifikan terhadap Return On Asset (ROA) dan Total Asset Turnover (TATO) berpengaruh signifikan terhadap Return On Asset (ROA) pada perusahaan Plastik dan Kemasan yang terdaftar di Bursa Efek Indonesia periode 2012-2016.
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.
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 Salman Nasution Seprida Hanum Harahap, Seprida Hanum Soulthan Saladin Batubara Sri Wardatul Mufidah Sudirman Lubis Syafrida Hani Tiffany Zia Aznur