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<![CDATA[Pengaruh Lingkungan Bisnis terhadap Informasi Akuntansi Manajemen dan Penganggaran Dampaknya terhadap Kinerja Perusahaan ]]>
<![CDATA[Astuty, Widia]]>
<![CDATA[ Jurnal Trikonomika Vol 11, No 2 (2012): Edisi Desember 2012 ]]>
Publisher : <![CDATA[Jurnal Trikonomika ]]>
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<![CDATA[This study aims to find empirical evidence on the effect of the managerâs perception about the business environment on the characteristics of management accounting information; find empirical evidence on the effect of the managerâs perception about the business environment on the characteristics of budgeting; and find empirical evidence on the effect of the managerâs perception of the environment bisnisl, characteristics of management accounting information, budgeting and the performance characteristics of a manufacturing company in Medan Industrial Estate. The method used is descriptive survey method and explanatory survey method. The data used are the primary data using a questionnaire addressed to the marketing and production manager and president of the company with a Likertâs scale. This study uses census of the entire population as the unit of analysis as much as 103 manufacturing companies in Medan Industrial Estate. Data analysis was used path analysis. The results showed that a) the perception of managers of the business environment affect the characteristics of management accounting information; b) perceptions of managers about the business environment affect the characteristics of budgeting; and c) perceptions of managers about the business environment, characteristics of management accounting information, and budgetary characteristics affect the performance of the company.]]>
<![CDATA[Myob Accounting Versi 13 ]]>
<![CDATA[Astuty, Widia]]>
<![CDATA[ KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Vol 1, No 01 (2009): Myob Accounting Versi 13 ]]>
Publisher : <![CDATA[KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA ]]>
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<![CDATA[Saat ini. dunia usaha dituntut untuk tampil adaftif tehadap perubahan yang terjadi dengan perbaikan strategi dan operasi perusahaan agar dapat bertahan dalam kompetisi dunia usaha yang semakin ketat. Salah satu strategi dalam organisasi bisnis adalah pengelolaan data akuntansi secara cepat untuk pengambilan keputusan bisnis.Myob adalah software komputer akuntansi yang paling populer dan andalan saat ini. MYOB Accounting versi 13 merupakan software akuntansi terpadu berbasis wndowosdari MYOB Limited dan dikembangkan dibeberapa Negara dengan berbagai versi.]]>
<![CDATA[Pengantar Akuntansi Perusahaan Jasa ]]>
<![CDATA[Astuty, Widia]]>
<![CDATA[ KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA No 01 (2016): Pengantar Akuntansi Perusahahaan Jasa ]]>
Publisher : <![CDATA[KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA ]]>
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<![CDATA[Buku Pengamar Akuntansi Perusahaan Jasa ini disajikan untukmahasiswa Strata satu dan Diploma yang sedang mengambil mata kuliahPengantar Akuntansi 1. Buku ini juga dilengkapi dengan buku suplemenpraktikum yang diharapkan dapat membantu para mahasiswa dalammemahami teori serta menyelesaikan soal-soal hitungan selama menempuhmata kuliah Pengantar Akuntansi 1.]]>
<![CDATA[PERAN AUDITOR INTERNAL DAN PENGENDALIAN INTERN DALAM PELAKSANAAN TATA KELOLA PEMERINTAHAN YANG BAIK ]]>
<![CDATA[Astuty, Widia]]>
<![CDATA[ KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA 2016: PERAN AUDITOR INTERNAL DAN PENGENDALIAN INTERN DALAM PELAKSANAAN TATA KELOLA PEMERINTAHAN YANG ]]>
Publisher : <![CDATA[KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA ]]>
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<![CDATA[This study aimed at obtain the interpretation of: ( 1) TTte effect o I 1e ro e of I 1e nterna au itor on the good governance implementatg; (2) Effect of internal control on the good governance implementation; and (3) Effect of the role of inlernal auditors and internal control simultaneously 011 the good governance implemenlation. ? , This research method using descriptive and verificative types. T e unit of analysis in this study are all the Provincfl!t Office of North Sumatra. Descriptive analyzes were performed lo obtain a picture of the role of internal auditors and internal control and the implemenlation of good governance. While verificalive analyzes Lo examine the effect of the role of internal auditors and intern.antral partially and simullaneously on the good governance implementation with Path analysis.The results showed Lhat: ( 1) There is the influence of Lhe role of Lhe infernal auditor on the good governance implementation; (2) There is an effect of the i1'Jil'1al controlonthegoodgovernanceimplemenlalion ; and (3) There is Lhe influence of1he role of internal auditors and internal control simultaneously on the good governance implementation.]]>
<![CDATA[APPLICATION OF ACCOUNTING MUDHARABA IN PT BANK SUMUT SYARIAH MEDAN BRANCH ]]>
<![CDATA[Astuty, Widia]]>
<![CDATA[ KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA APPLICATION OF ACCOUNTING MUDHARABA IN PT BANK SUMUT SYARIAH MEDAN BRANCH ]]>
Publisher : <![CDATA[KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA ]]>
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<![CDATA[This study aims to determine the application of accounting mudaraba, namely the recognition, measurement, presentation and disclosure of PT Bank Sumut Syariah Medan Branch. This research uses descriptive approach. Variables used are as seenam the mudaraba accounting recognition, measurement, presentation and disclosure. The data collection technique used is the technique of documentation and interviews. The author uses desctDtive analysis method to analyze the data. The results showed that the a licafion of accounting mudaraba a PT. Bank Sumut ariah Medan l/3rancli, namely: Recognition of mudaraba fimd is not in accordance with PSAK No. 105 because the banks recognize it as mudharabah while under PSAK 105 mudaraba fimd which is distributed on the delive,y of cash or noncash assets to customers are recognized as an investment mudaraba. Furthermore, the bank has the appropriate measurement application with PSAK No. 105 which mudaraba investment measured in accordance with the value recorded. Presentation of investment mudaraba not in accordance with PSAK No. 105 positioned as an investment due to the financing of current assets, according to PSAK 105 owners present mudaraba investment funds in the financial statements at the carrying amount, but the disclosure of the bank has implemented in accordance with PSAK No. 105 that the bank does not limit the distribution of profit sharing mudaraba business activities, to the presentation of itsfinancial statements.]]>
<![CDATA[Hedging Decisions and Its Affecting Factors on Mining Companies Listed in the Indonesian Sharia Stock Index (ISSI) ]]>
<![CDATA[Rahayu, Sri]]>;
<![CDATA[Zufrizal, Zufrizal]]>;
<![CDATA[Astuty, Widia]]>;
<![CDATA[Triastuti, Heny]]>
<![CDATA[ Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 4 (2020): Budapest International Research and Critics Institute November ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v3i4.1277
<![CDATA[International trade encourages increased competition as well as volatility in market prices, which causes uncertainty or increased business risk in maintaining business. The risk of fluctuations in foreign exchange rates is the biggest risk that affects international trading activities, so to reduce the impact of this risk a company needs to carry out risk management by carrying out hedging activities. This study aims to determine and explain the effect of leverage (Debt to Equity Ratio), liquidity (Current Ratio), firm size, and profitability (Return On Asset) on hedging decisions in companies listed on the Indonesian Sharia Stock Index (ISSI) for the period 2016- 2018. The sample selection in this study used a purposive sampling method and obtained a sample of 12 mining companies. The method of analysis used in this research is logistic regression method. Based on the research results, it shows that the Debt to Equity Ratio, Current Ratio, and firm size have an effect on hedging decisions, while Return on Assets has no effect on hedging decisions.]]>
<![CDATA[Effect of Capital Structure, Firm Size and Leverage on Firm Value with Profitability as an Intervening Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Sihombing, Lasminar]]>;
<![CDATA[Astuty, Widia]]>;
<![CDATA[Irfan, Irfan]]>
<![CDATA[ Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v4i3.2472
<![CDATA[This study aims to determine and analyze effect of capital structure, firm size and leverage on firm value with profitability as an intervening variable in Manufacturing Companies listed on the Indonesia Stock Exchange. Capital structure is measured by debt to equity ratio. Profitability is measured by return on assets. Firm value is measured by price to book value. This research uses associative approach method. The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange. While the samples taken were 64 companies using purposive sampling. To obtain the data needed in this study, the authors use documentation techniques from data published by the company on the Indonesia Stock Exchange official website www.idx.co.id, as well as the company's annual report. The data used in this study is quantitative data sourced from secondary data. The research technique uses data analysis (path analysis) and the tool is the SmartPLS version 3.0 program. The results of this study indicate that: (1)Debt to equity ratio has no effect on price to book value. (2)Firm size has no effect on price to book value. (3)Leverage has no effect on price to book value. (4)Debt to equity ratio has an effect on return on assets. (5)Firm size has an effect on return on assets. (6)Leverage has an effect on return on assets. (7)Debt to equity ratio has no effect on price to book value through return on assets. (8)Firm size has no effect on price to book value through return on assets. (9)Leverage has no effect on price to book value through return on assets.]]>
<![CDATA[An Analysis of the Effects on Application of Management Accounting Information Systems and Quality Management Accounting Information ]]>
<![CDATA[Astuty, Widia]]>
<![CDATA[ KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Vol 7, No 03 (2015): International Foundation For Research & Development ]]>
Publisher : <![CDATA[KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA ]]>
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<![CDATA[The study aims to prove empirically; (i) the influence of the business environment for the application of management accounting information systems; (ii) the influence of ethics on the application of management accounting information systems; (iii) the influence of organizational culture on the implementation of management accounting information systems; and (iv) the effect of the application of motivation of this study due to a phenomenon of having an integration on management accounting information system whereby the information generated is not qualified, as well as the uncertainty of business environment, ethics and organizational culture which are yet to have optimal conditions. The method used is explanatory research with a survey approach, using a statistical tool of SEM Partial Linear Regression, with the aim to obtain facts concerning the occurance of phenomena, seek actual and systematic information on the application of management accounting information systems, and the environment, ethics, organizational culture affect the application of accounting information management system; and the application of management accounting information system affects the quality of information management accounting. Keywords :      Business Environment, Ethics. Organizational Culture, Application of Management Accounting Information System, Quality of Information Management Accounting]]>
<![CDATA[Pengantar Akuntansi Perusahaan Dagang ]]>
<![CDATA[Astuty, Widia]]>
<![CDATA[ KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Vol 1, No 01 (2008): Pengantar Akuntansi Perusahaan Dagang ]]>
Publisher : <![CDATA[KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA ]]>
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<![CDATA[Buku Pengantar Akuntansi Perusahaan Dagang ini disajikan untukmahasiswa Strata satu dan Diploma yang sedang mengambil mata kuliahPengantar Akuntansi 2. Buku ini juga dilengkapi dengan buku suplemenpraktikum yang diharapkan dapat membantu para mahasiswa dalammemahami teori serta menyelesaikan soal-soal hitungan selama menempuhmata kuliah Pengantar Akuntansi 2.Tujuan Kurikulum Pengantar Akuntansi 2 di Perguruan tinggi ialahuntuk rnembekali lulusannya berbagai pengetahuan dan pemahaman,agar mereka menguasai dan marnpu menerapkan konsep-konsep dasar,prinsip dan prosedur akuntansi yang benar, baik untuk terjun ke masyarakat,sehingga memberikan manfaat bagi kehidupan rnereka.]]>
<![CDATA[APPLICATION OF ACCOUNTING MUDHARABA IN PT BANK SUMUT SYARIAH MEDAN BRANCH ]]>
<![CDATA[Astuty, Widia]]>
<![CDATA[ KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA 2016: The 9th International Workshop On Islamic Development ]]>
Publisher : <![CDATA[KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA ]]>
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<![CDATA[This study aims to determine the application of accounting mudaraba, namely the recognition, measurement, presentation and disclosure of PT. Bank Sumut Syariah Medan Branch.              This research uses descriptive approach. Variables used are as seen from the mudaraba accounting recognition, measurement, presentation and disclosure. The data collection technique used is the technique of documentation and interviews. The author uses descriptive analysis method to analyze the data.              The results showed that the application of accounting mudaraba at PT. Bank Sumut Syariah Medan Branch, namely: Recognition of mudaraba fund is not in accordance with PSAK No. 105 because the banks recognize it as mudharabah while under PSAK 105 mudaraba fund which is distributed on the delivery of cash or non-cash assets to customers are recognized as an investment mudaraba. Furthermore, the bank has the appropriate measurement application with PSAK No. 105 which mudaraba investment measured in accordance with the value recorded. Presentation of investment mudaraba not in accordance with PSAK No. 105 positioned as an investment due to the financing of current assets, according to PSAK 105 owners present mudaraba investment funds in the financial statements at the carrying amount, but the disclosure of the bank has implemented in accordance with PSAK No. 105 that the bank does not limit the distribution of profit sharing mudaraba business activities, to the presentation of its financial statements.Keywords : Accounting for Mudharabah, Recognition, Measurement, Presentation and Disclosure]]>
