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All Journal Trikonomika: Jurnal Ekonomi Jurnal Riset Akuntansi dan Bisnis KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal Mirai Management Maneggio: Jurnal Ilmiah Magister Manajemen Dinamisia: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal Mantik JURNAL MUTIARA AKUNTANSI Jurnal Akuntansi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Ekonomi JRAM (Jurnal Riset Akuntansi Multiparadigma) Proceeding International Seminar of Islamic Studies Jurnal Ekonomika Dan Bisnis Journal of International Conference Proceedings Journal Liaison Academia and Society IIJSE Jurnal At-Tabayyun Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomi, Manajemen, Akuntansi
Widia Astuty
Universitas Muhammadiyah Sumatera Utara
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Pengaruh Dana Pihak Ketiga dan Car Terhadap Pembiayaan Mudharabah Dengan NPF Sebagai Variabel Moderating Pada Bank Umum Syariah di Indonesia Ahmad Irsan; Irfan; Widia Astuty
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

The purpose of this study was to examine and analyze the effect of third party funds (DPK) and Capital Adequacy Ratio (CAR) on mudharabah financing at Sharia Commercial Banks in Indonesia. To test and analyze whether Non-Performing Financing (NPF) can moderate the effect of third party funds (DPK) and Capital Adequacy Ratio (CAR) on mudharabah financing at Sharia Commercial Banks in Indonesia. This research uses an associative quantitative approach method with data collection techniques through documentation study. with secondary data. The population of this research is Sharia Commercial Bank Companies in Indonesia which are registered with the Financial Services Authority (OJK). Samples were taken as many as 9 Islamic Commercial Banks. The observation year started from 2015-2019. The data collection technique was using purposive sampling. This research is a statistical analysis method using the SEM Partial Least Square (PLS) model. The results of this study indicate that the variable third party funds have an effect on mudharabah financing at Indonesian Sharia Commercial Banks. CAR does not affect mudharabah financing at Indonesian Islamic Commercial Banks. n that NPF cannot moderate third party funds against mudharabah financing at Indonesian Sharia Commercial Banks. NPF also cannot moderate CAR towards mudharabah financing at Indonesian Sharia Commercial Banks.
Pengaruh Informasi Akuntansi terhadap Harga Saham Serta Dampaknya terhadap PBV pada Sub Sektor Farmasi yang Terdaftar di BEI Khairul Azwar; Elly Susanti; Widia Astuty
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 3 No 2 (2020): Article Research
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (709.447 KB) | DOI: 10.36778/jesya.v3i2.203

Abstract

This research was conducted to determine the effect of accounting information on stock prices and their impact on PBV. Data analysis techniques with path analysis. This research is in the pharmaceutical sub-sector. The results of the F test study, obtained independent variables affect the dependent variable. In t-test accounting information does not have a significant effect on stock prices, while the ROE variable has an effect on stock prices. Furthermore, for stock prices, there is no impact between the influence of accounting information on PBV
Pengaruh Partisipasi Anggaran Dan Kejelasan Sasaran Anggaran Terhadap Penyerapan Anggaran Dengan Komitmen Organisasi Sebagai Variabel Moderating Pada Badan Pengawas Pemilihan Umum Provinsi Sumatera Utara Rudi Junjungan Sirait; Eka Nurmala Sari; Widia Astuty
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.982

Abstract

The purpose of this study was to examine and analyze the effect of budget participation and clarity of budget targets on budget absorption moderated by direct or moderate organizational commitment. The approach used in this research is an explanatory approach. The population in this study is the entire Regency/Municipal General Elections Supervisory Agency of North Sumatra Province that conducts the 2020 regional elections, totaling 23 regencies/cities. The sample in this study was taken by 4 people from the General Election Oversight Board of the Regency / City of North Sumatra Province consisting of 23 korsek and 81 BAWASLU members so that the number of respondents was 104 people. Data collection techniques in this study used documentation studies, and questionnaires. The data analysis technique in this study uses a quantitative approach using statistical analysis by using the Auter Model Analysis test, Inner Model Analysis, and Hypothesis Testing. Data processing in this study using the PLS (Partial Least Square) software program. The results of this study prove that 1) Budget participation have a effect on budget absorption, 2) Clarity of budget targets have a significant effect on budget absorption, 3) Organizational commitment is not able to moderate the effect of budget participation on budget absorption, 4) Organizational commitment is not able to moderate the effect of clarity of budget targets on budget absorption of the General Elections Supervisory Agency of North Sumatra Province
DETERMINANT ANALYSIS OF THE QUALITY OF LOCAL GOVERNMENT FINANCIAL REPORTS WITH THE GOVERNMENT INTERNAL CONTROL SYSTEM AS MODERATING VARIABLES IN THE GOVERNMENT MANDAILING DISTRICT CHRISTMA Ahmad Zubeir Rangkuti; Eka Nurmala Sari; Widia Astuty
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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Abstract

The purpose of this study was to determisne and analyze the factors that affecting the quality of financial statements in the Government of Mandailing Natal District. The factors that influence it are the implementation of government accounting standards (SAP), human resource competencies (HR), utilization of the local financial information system (SIKD), and the role of Government Internal Supervisory Apparatus (APIP), with the moderating variables is the government’s internal control system (SPIP). The type of research in this study is causal associative using primary data and data collection techniques through the distribution of questionnaires in regional device organizations of Mandailing Natal, North Sumatera, Indonesia. The method of determining the sample with the census method, so that the entire population is used as a research sample. The population of this study was 35regional device organizations, each consisting of 3 respondents with total 105respondents. Data is processed using SEM method with Smart PLS analysis tools. The results of this study prove that the implementation of SAP has aneffect on the quality of the Mandailing Natal District Government's financial statements, HR competencies have an effect on the quality of the Mandailing Natal District Government's financial statements, the utilization of SIKD has a an effect on the quality of the Mandailing Natal District Government's financial statements, the role of the Government Internal Supervisory Apparatus (APIP)has an effect on the quality of the Mandailing Natal District Government's financial statements. Then SPIP does not moderate each of the effects of SAP implementation, HR competencies, utilization of SIKD and the role of Government Internal Supervisory Apparatus (APIP) on the quality of the Mandailing Natal District Government's financial statements.
PENGARUH KEPUTUSAN KEUANGAN TERHADAP NILAI PERUSAHAAN DIMEDIASI OLEH RETURN ON ASSET Rizki Arvi Yunita; Syafrida Hani; Widia Astuty; Eka Nurmala Sari
JURNAL AKUNTANSI Vol 11, No 2 (2022): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v11i2.580

Abstract

Penelitian ini bermaksud guna melakukan analisis mediasi return on asset pada efek keputusan keuangan pada nilai perusahaan dalam perusahaan LQ45 di BEI. Analisis data menggunakan pendekatan kuantitatif asosiatif untuk mengetahui hubungan antara dua variabel atau lebih, dengan path analysis dari 21 data perusahaan yang dikumpulkan dengan teknik purposive sampling untuk tahun pengamatan 2016-2020. Hasil penelitian menemukan bahwa keputusan pendanaan dan return on asset berefek pada nilai perusahaan, dan Keputusan pendanaan dan kebijakan dividen berdampak pada return on asset. Return on asset memediasi dampak keputusan pendanaan dan kebijakan dividen terhadap nilai perusahaan. Namun penelitian ini tidak berhasil menemukan adanya dampak keputusan investasi dan kebijakan dividen pada nilai perusahaan, demikian pula dengan keputusan investasi tidak berdampak pada return on asset dan Return on asset tidak memediasi pengaruh keputusan investasi pada nilai perusahaan disebabkan keputusan investasi yang tidak tepat baik itu terlalu besar ataupun terlalu kecil berdampak pada ketidakmampuan perusahaan untuk meningkatkan return on asset sehingga memberi sinyal buruk (bad news) bagi pelaku pasar sehingga menurunkan nilai perusahaan. Diharapkan perusahaan memanfaatkan dengan baik setiap pertambahan aset dengan mengoptimalkannya pada pusat-pusat operasional.This study intends to analyze the mediation of return on assets on the effect of financial decisions on firm value in LQ45 companies on the IDX. Data analysis uses an associative quantitative approach to determine the relationship between two or more variables, with path analysis of 21 company data collected by purposive sampling technique for the 2016-2020 observation year. The results of the study found that funding decisions and return on assets have an effect on firm value, and funding decisions and dividend policies have an impact on return on assets. Return on assets mediates the impact of funding decisions and dividend policy on firm value. However, this study did not succeed in finding the impact of investment decisions and dividend policy on firm value, as well as investment decisions that did not impact on return on assets and return on assets did not mediate the effect of investment decisions on firm value due to inappropriate investment decisions, whether they were too large or too small an impact on the company's inability to increase return on assets so that it gives a bad signal (bad news) for market participants, thereby reducing the value of the company. It is expected that the company will make good use of each additional asset by optimizing it in operational centers.
Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak (Tax Avoidance) Dengan Profitabilitas Sebagai Variabel Moderating Pada Perusahaan Sektor Perkebunan Yang Terdaftar Di Bursa Efek Indonesia Widia Astuty; Jumangin Jumangin; Eka Nurmala Sari
Maneggio: Jurnal Ilmiah Magister Manajemen Vol 5, No 2 (2022): SEPTEMBER
Publisher : Magister Manajemen Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/maneggio.v5i2.11956

Abstract

Penelitian ini bertujuan untuk mengkaji, mengidentifikasi dan menganalisis faktor-faktor yang mempengaruhi penghindaran pajak yang dilihat dari leverage, ukuran perusahaan dan intensitas aktiva tetap dengan profitabilitas sebagai variabel moderating pada perusahaan sektor perkebunan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan asosiatif. Penentuan sampel menggunakan teknik purposive sampling sehingga jumlah sampel yang dianalisis sebanyak 60 perusahaan sub sector perkebunan yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Analisis data penelitian menggunakan regresi linier berganda dan analisis regresi moderasi (MRA). Hasil penelitian ini menunjukkan bahwa leverage memiliki pengaruh terhadap penghindaran pajak, artinya jika tingkat utang tinggi, maka tingkat penghindaran pajak juga akan meningkat. Ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak, artinya besar atau kecilnya ukuran perusahaan tidak menjadi patokan atau jaminan perusahaan tidak melakukan penghindaran pajak. Intensitas aktiva tetap berpengaruh terhadap penghindaran pajak, hal ini membuktikan bahwa Semakin besar intensitas aktiva tetap maka semakin besar intensitas aktiva tetap maka semakin besar penggunaan aktiva tetap, sehingga beban penyusutan aktiva tetap nantinya akan menjadi pengurang laba, dan akan mempengaruhi jumlah pajak yang akan dibayarkan, dan ini juga akan mempengaruhi tingkat penghindaran pajak (tax avoidance). Profitabilitas mampu memoderasi pengaruh leverage, ukuran perusahaan, dan intensitas aktiva tetap terhadap penghindaran pajak
Evaluation Of Contribution, Effectiveness And Potential Motor Vehicle Tax Against Regional Original Income (PAD) Study In Tax And Retribution Management Agency North Sumatra Province Area Upt Samsat North Medan And South Medan Nova Febriana; Widia Astuty; Eka Nurmala Sari
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

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Abstract

This study aims to determine how much the contribution, effectiveness and potential of the Motor Vehicle Tax to the Regional Original Income (PAD) of North Sumatra Province, especially in UPT Samsat, North Medan and South Medan. This research uses descriptive qualitative method, exploratory research approach of case study by collecting data, taking meaning, and gaining understanding from the case to map an object relatively deeply. The results of the study show: First, the contribution of PKB to PAD for 2021 is 63.06% and is the largest contributor in the Very Good Contribution category, Second, the effectiveness of PKB receipts for North Sumatra Province is 98.88% with Effective Criteria, UPT Samsat Medan Utara is 100.43% with Very Effective criteria, while South Medan is 94.18% with Effective criteria. Third, the number of taxpayers who do not comply with paying their PKB is caused by the awareness factor or the character of the taxpayer, the Covid 19 pandemic, the vehicle is still not paid off at the financing company and the occurrence of traffic accidents. Fourth, the constraints of the South Medan Samsat UPT so that the PKB income has not been achieved, namely economic problems due to the covid 19 pandemic and the lack of awareness of taxpayers about the importance of paying their PKB on time because they feel they do not get direct benefits.
Pengaruh Inventarisasi Aset, Legal Audit Dan Penilaian Terhadap Optimalisasi Aset Tetap (Studi Pada PT Pelindo 1 (Persero)) Zainuddin; Eka Nurmala Sari; Widia Astuty
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.1198

Abstract

The purpose of this research is basically to be able to find out, test and analyze the effect of asset inventory, legal audit, and assessment on the optimization of fixed assets at PT Pelindo 1 (Persero). This research is an explanatory research focusing on the disclosure of causal relationships between variables using a quantitative approach. Data analysis used the SEM-PLS approach. The research findings produce: First, asset inventory has a significant effect on Asset Optimization at PT Pelindo 1 (Persero) in a positive direction. Second, the legal audit has a significant effect on Asset Optimization at PT Pelindo 1 (Persero) in a positive direction. Asset valuation has a significant effect on Asset Optimization at PT Pelindo 1 (Persero) in a positive direction. To be able to improve asset optimization at PT Pelindo 1 (Persero), the inventory process, legal audit and asset valuation are very important. This increase will have a good impact on increasing value for companies that are conducting IPOs and those that are already listed and increasing the stock market price. In addition to the improved economic value, the level of legality of assets is also increasingly optimal and has a positive effect on the company.
Improving the Family Economy Through Education on Making Pekaor (Organic Glass Cleaner) From Waste Orange Peel, Lemongrass, Aloe Vera in Medan Timur District Sri Prafanti; Fetra Venny Riza; Widia Astuty; Arfis A; Desi Sri Pasca Sari Sembiring
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 3 (2023): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v7i3.14616

Abstract

Garbage is leftover material that is no longer used, disliked, or something that must be disposed of, which generally comes from activities carried out by humans. Reducing pollutants and wastes from the environment is absolutely necessary for us to understand the relative importance of using different steps and setting up networks for continuous changes in carbon especially in the environment. Citrus fruit is one of the fruits that we often encounter in Indonesia. Approaching the orange season, we meet many vendors selling oranges on the side of the road or in other public places at affordable prices. And also not a few people are interested in buying it. But most people often throw the skin from the oranges they eat out of place. This often disturbs the beauty and cleanliness of our environment. Lemongrass is also a plant that is often used in household kitchens. Meanwhile citronella waste has good quality with a protein content of 7%, far above rice straw waste which is only 3.9%. Utilization of Citronella Waste (Cymbopogon nardus) Ammonia can also be used as another mixture. Likewise, with aloe vera skin waste, it is necessary to utilize the skin waste more optimally so that it can be utilized. Aloe vera peel waste can be utilized to become an extract that has the potential as a natural antimicrobial agent because it contains a number of secondary metabolite compounds. Today, home business is one of the most promising forms of business. Various kinds of creativity are carried out to be able to generate additional income by utilizing materials that are easy and easy to obtain by utilizing existing waste such as orange peels, lemongrass, and aloe vera. One with a lot of waste is in the Pulo Brayan Bengkel Village, located on Jl. Commission B No.10b, Pulo Brayan Bengkel Baru has a non-productive community that has a direct impact, so various programs are needed to increase productivity, including self- sufficiency in meeting the community’s economic needs and product marketing. There are problems that need to be assisted by Partners, namely a lack of knowledge and skills regarding the processing of orange peel, lemongrass, and aloe vera waste in the Brayan workshop village, the Brayan Bengkel community does not yet understand in depth about the knowledge and skills in terms of making packaging designs/brands for these products, not yet have good marketing and management techniques. To solve this problem the service team tries to help provide solutions in the form of training in processing orange peel, lemongrass, and aloe vera waste, training in making packaging designs/brands, and training in marketing techniques for the results of the Brayan Bengkel Village community.
Analisis Kredibilitas Dan Tanggung Jawab Auditor Pemerintah Dalam Pendeteksian Fraud Pada Laporan Keuangan Provinsi Sumatera Utara Linda Wahyu Marpaung; Widia Astuty; Eka Nurmala Sari
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 6, No 1 (2023): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v6i1.1882

Abstract

The purpose of this study is to analyze and test the effect of auditor credibility on the process of detecting fraud in financial statements and the effect of auditor responsibility on the process of detecting fraud in the financial statements of North Sumatra Province. The research method used is explorative qualitative with inductive data analysis and the research results emphasize meaning rather than generalization. This research is explorative qualitative in nature because the research that the researchers conducted aims to provide an overview of the audit process at the inspectorate of North Sumatra Province so that a narrative is obtained to reach a conclusion. The results of the study are that the inspectorate auditor has sufficient credibility and experience in examinations, the data found and recommended for North Sumatra Province for the 2013 to 2017 period there were 1,423 findings and 1,709 recommendations. With details of cases completed as many as 1,197. In the process as many as 142 recommendations and 344 have not been followed up. Then for Regencies/Cities 1,668 findings and 2,040 recommendations. Examination The auditor carries out his responsibility to detect fraud, conducts inspections in accordance with procedures and after carrying out the inspection, provides feedback by conducting formal correspondence procedures soliciting responses from the object being examined.
Co-Authors Ahmad Irsan Ahmad Zubeir Rangkuti Arfah Lubis Arfis A Ashadi, Riza Asmaul Husna Baihaqqi, Mhd Anggi Desi Sri Pasca Sari Eka Anggaraini Aritonang Eka Nurmala Sari Elly Susanti Fajar Pasaribu Fikri, Rizal Fitri Wahyuni, Sri Gulo, Niperjaya Hafsah Hafsah Hakiki, Dewi Hastuti Olivia Hery Pandapotan Silitonga Illal Nurhabibah Irfan Irfan, Irfan Julfan Saputra Jumangin Jumangin Khairul Azwar Linda Wahyu Marpaung Lubis, Arfah Maisyarah Salsabila Maya Sari Maya Sari MMSI Irfan ,S. Kom MUIS FAUZI RAMBE Ningsih, Heny Triastuti Kurnia Nova Febriana Nurhikmah Lubis Nuryenda Pinta Tarigan Pane, Yunita Pasaribu, Mhd Hasan Pasaribu, Mhd Husein Puji Lestari, Sri Purnama Sari, Devi Putri Ismayana Radhiyah, Radhiyah Ridho Gilang Adiko Rifki Hafas, Hafriz Rilsha, Rilsha Rima Novita Sari Rizki Arvi Yunita Rizky Agung Syah Putra Rudi Junjungan Sirait Sarwo Edi Sihombing, Lasminar Sijauta, Dominggus Siregar, Ratih Anggraini Siti Aisyah Sri Fitri Wahyuni Sri Prafanti Sri Puji Lestari SRI RAHAYU Sri Rahayu Sri Wahyuni Br Ginting Suginam Sukma Lesmana Syafrida Hani Tarihoran, Aswin Hidayat Venny Riza, Fetra Yanti, Amalia Dwi Yeni Pradila Yovi, Muhammad Yusri, Mohd Zainuddin Zatta Gahassani Hasibuan Zufrizal Zulham Afandi Saragi Zulia Hanum