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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 Leverage Dan Ukuran Perusahaan Terhadap Rating Sukuk Dengan Profitabilitas Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index) Zatta Gahassani Hasibuan; Widia Astuty; Eka Nurmala Sari
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 2 (2023): September
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/16797

Abstract

The purpose of this research is to find out, test and analyze the effect of leverage and company size on profitability. To find out, test and analyze the effect of leverage and company size on sukuk ratings. To find out, test and analyze the effect of profitability on sukuk ratings. To find out, test and analyze Profitability mediates the influence of leverage and company size on sukuk ratings. The type of research used in this research is associative quantitative research. The total number of companies registered on the Jakarta Islamic Index (JII) in 2018-2021 which is the population in this research is 44 companies. Based on the criteria, the companies that can be used as samples in this research are 15 companies. Data analysis in this research is a statistical analysis method using Structural Equation Modeling (SEM) type Partial Least Squares (SEM PLS). Based on research results. The t-statistic value of 4,4141.98 and P-value 0.0000.05 indicate that DER has an effect on the sukuk rating. 
PEMAHAMAN AKUNTANSI ZAKAT DAN TINGKAT RELIGIUSITAS TERHADAP KESADARAN MEMBAYAR ZAKAT PADA PELAKU UKM MUSLIM Sri Wahyuni Br Ginting; Widia Astuty; Irfan
Jurnal At-Tabayyun Vol. 3 No. 1 (2020): Volume 3 Nomor 1 Tahun 2020
Publisher : Sekolah Tinggi Agama ISLAM PANCA BUDI PERDAGANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62214/jat.v3i1.46

Abstract

The purpose of this research is to analyze, test and find out whether there is an influence between understanding zakat accounting and the level of religiosity on the awareness of paying zakat on business actors for their zakat trading. The decision of the muzakki to pay zakat is very interesting to trace, which is seen from the side of faith that underlies the emergence of awareness to issue zakat, namely the understanding of the zakat fiqh, besides that the practice and promise that Allah has explained in the Al Quran is a guideline that zakat is assets that must be issued. In terms of accounting, it is also related to accounting behavior and calculations as well as the decision to issue zakat, the correct calculation concept is needed in terms of calculating trade zakat, because there are still many business actors who do not understand the basis for calculating zakat. This research was conducted by taking samples of 55 respondents, namely Muslim UKM players in Medan City. This study uses a questionnaire as a data collection tool. Structural Equation Modeling-Partial Least Squares (SEM-PLS) which is used to analyze data, so that it can show the results of this study where there is no effect of understanding zakat accounting on the awareness of paying zakat, but there is a considerable influence on the level of religiosity on the awareness of the actors. businesses to want to spend their trade zakat
Pengaruh Pelaksanaan Anggaran dan Kualitas Sumber Daya Manusia Terhadap Kinerja Manajerial Melalui Penyerapan Anggaran Nuryenda Pinta Tarigan; Eka Nurmala Sari; Widia Astuty
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 8, No 1 (2024): April 2024
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/humaniora.v8i1.5033

Abstract

The purpose of this study was to examine and analyze the effect of budget execution and the quality of human resources on managerial performance through direct and indirect budget absorption. The approach used in this research is an explanatory approach. The population in this study were all parts of the Balai Bersar Gunung Lauser National Park. The sample in this study was taken 2 people from Balai Bersar Gunung Lauser National Park consisting of the head of the section and staff so that the number of respondents was 88 people. Data collection techniques in this study used documentation studies, and questionnaires. The data analysis technique in this study used a quantitative approach using statistical analysis 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 implementation affects managerial performance, 2) human resource quality affects managerial performance 3) budget absorption affects managerial performance 4) budget implementation affects budget absorption, 5) the quality of human resources affects absorption budget, 6) budget absorption is able to mediate the effect of budget implementation on managerial performance, 7) budget absorption is not able to mediate the influence of the quality of human resources on managerial performance at Balai Bersar Gunung Lauser National Park.
Pengaruh Intellectual Capital Terhadap Company Values Dengan Profitabilitas Sebagai Variabel Intervening Baihaqqi, Mhd Anggi; Astuty, Widia; Sari, Maya
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 11, No 1 (2024): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v11i1.8834

Abstract

This research was conducted with the aim of testing and analyzing the influence of Value Added Capital Employe, Value Added Human Capital, Structural Capital Value Added on company value through profitability in basic industrial and chemical companies listed on the Indonesia Stock Exchange directly or indirectly. The population in this research is all basic industrial and chemical companies listed on the Indonesia Stock Exchange. The sample used in this research was determined using a purposive sampling technique with the acquisition of 10 companies. This research approach uses associative research. The data collection technique uses documentation techniques, and the analysis techniques used are multiple linear regression analysis, hypothesis testing, coefficient of determination and part analysis. The research results show that testing the indirect influence hypothesis shows that Value Added Capital Employee, Value Added Human Capital, Structural Capital Value Added have no effect on company value through return on assets in basic industrial and chemical companies listed on the Indonesia Stock Exchange.Penelitian ini dilakukan dengan tujuan untuk menguji dan menganalisis pengaruh Value Added Capital Employe, Value Added Human Capital, Structural Capital Value Added terhadap Company Values melalui profitabilitas pada perusahaan indutri dasar dan kimia yang terdaftar di Bursa Efek Indonesia secara langsung mupun secara tidak langsung. Populasi dalam penelitian ini adalah seluruh perusahaan indutri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan dipenelitian ini ditentukan dengan menggunakan teknik penarikan purposive sampling dengan perolehan 10 perusahaan. Pendekatan penelitian ini menggunakan penelitian asosiatif. Teknik pengumpulan data  menggunakan teknik dokumentasi, dan teknik analisis yang digunakan adalah analisis regresi linear berganda, pengujian hipotesis, koefisien determinasi dan part Analysis.  Hasil penelitian menunjukkan Pengujian hipotesis pengaruh tidak langsung menunjukkan Value Added Capital Employe, Value Added Human Capital, Structural Capital Value Added tidak berpengaruh terhadap Company Values melalui return on assets pada perusahaan industry dasar dan kimia yang terdaftar di Bursa Efek Indonesia.
Effect of Sharia Compliance, Islamic Corporate Governance, Islamic Social Reporting on Financial Performance at Islamic Commercial Banks in Indonesia Tarihoran, Aswin Hidayat; Irfan, Irfan; Astuty, Widia
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2917

Abstract

This study aims to examine and analyze the effect of sharia compliance, Islamic corporate governance, Islamic social reporting on financial performance at Islamic Commercial Banks in Indonesia. This study uses three sub-variables of sharia compliance, namely Islamic income ratio, profit sharing ratio, and zakat performance ratio. The type of research in this study is causal associative. The population of this study are Islamic Commercial Banks registered with the Financial Services Authority in 2015-2019. The sample selection method uses purposive sampling (certain criteria), so the number of samples used is 12 Islamic Commercial Banks so that there are 60 sample data. Data analysis method using structural equation modeling (SEM)-partial least square (PLS) with a significance level of 5%. The results show that the Islamic income ratio has an effect on financial performance, profit sharing ratio has no effect on financial performance and zakat performance ratio has no effect on financial performance. Islamic corporate governance has an effect on financial performance. Islamic social reporting has no effect on financial performance.
Public Perceptions about the Service Marketing Mix, Values and Trust in General Hospital Pasaribu, Fajar; Astuty, Widia
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3327

Abstract

Hospitals in Indonesia in responding to service marketing, are far behind from neighboring countries, management problems, unfinished service standards, accreditation, dissatisfaction with service quality and others. This study aims to determine and prove empirically: the effect of service marketing mix performance and service value on patient trust, either partially or simultaneously. The object and scope of this research is the service marketing mix, service value and trust. While the research method used in this research is explanatory research method. The population and the unit of analysis were inpatients in class B private general hospitals, totaling 10 hospitals in the city of Medan, North Sumatra province, amounting to 200 people.Determination of the sample using the principle of random sampling, ie each member of the population has the same opportunity to be selected as a sample. NextSampling for this study was based on Yamane's sample size. The analysis used in this study is path analysis with the help of the SPSS application. This research resulted in findings in the form of developing the dimensions of the marketing mix from 7-Ps to 9-Ps, with the addition of professional dimensions and employee appearance. In general, from the results of the study, patients judged that the performance of the RSU's marketing mix was not entirely in line with patient expectations, including product, promotion and professional dimensions. The discrepancy between the dimensions of the product and the patient's expectations, because the services provided by the type of treatment class are different from the patient's perception, as is the case with doctor's consultation services. The discrepancy between the dimensions of promotion and patient expectations is due to a lack of information on the type of service.
THE INFLUENCE OF COMPANY SIZE, AUDIT OPINION, PROFITABILITY AND SOLVENCY ON AUDIT DELAY (CASE STUDY ON A CIGARETTE COMPANY LISTED ON THE INDONESIAN STOCK EXCHANGE) Yanti, Amalia Dwi; Astuty, Widia
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
Publisher : Proceeding International Seminar of Islamic Studies

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

Abstract

The Influence of Company Size, Audit Opinion, Profitability and Solvency on Audit Delay (Case Study of a Cigarette Company Listed on the Indonesian Stock Exchange). This research aims to determine the influence of company size, audit opinion, profitability and solvency on audit delay. This research was conducted on 5 cigarette companies listed on the Indonesia Stock Exchange (BEI) during the 2017-2022 period using secondary data collection methods, namely the companies' annual financial reports. The number of samples obtained in 6 years was 30 observations using the purposive sampling method. The independent variables in this research are company size, audit opinion, profitability and solvency. The dependent variable is audit delay. The method used in this research uses multiple linear regression analysis. The research results show that partially profitability has no significant effect on audit delay, while company size and solvency have a significant effect on audit delay in a positive direction and audit opinion has a significant effect on audit delay in a negative direction. Simultaneously, company size, audit opinion, profitability and solvency have a significant effect on audit delay.
FACTORS AFFECTING PROFITABILITY OF SHARIA COMMERCIAL BANKS IN INDONESIA Astuty, Widia; Pasaribu, Mhd Husein
Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024)
Publisher : Proceeding International Seminar of Islamic Studies

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

Abstract

This study aims to empirically prove the factors that affect profitability in Islamic Banks in Indonesia seen from the Islamicity Performance Index as measured by Profit Sharing Ratio, Zakat Performance Ratio, and Islamic Income Ratio. This study uses an associative approach while the data collection technique uses documentation from the Otoritas Jasa Keuangan (OJK) through http://www.ojk.go.id. The population of this study is 12 Sharia Commercial Banks in Indonesia registered with the Otoritas Jasa Keuangan (OJK) from 2021 to 2022. The data analysis technique uses multiple linear regression analysis. The results of this study show that the Profit-Sharing Ratio variable affects profitability, while Zakat Performance Ratio, and Islamic Income Ratio do not affect profitability.
Determinants qualitity of financial reports with government internal control system Purnama Sari, Devi; Nurmala Sari, Eka; Astuty, Widia
Jurnal Mantik Vol. 7 No. 4 (2024): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i4.4235

Abstract

The purpose of this study was to determine, test and analyze the effect of applying government accounting standards, utilization of regional financial information systems and human resource competence on the quality of financial reports, with the government's internal control system as a moderating variable This study used a quantitative associative approach with data collection techniques through distributing questionnaires to the Regional Government Organizations of the Medan City Government. The population used in this study were 30 Regional Government Organizations of the Medan City Government. The sample in this study was taken by 3 people from each of the 30 Regional Government Organizations of the Medan City Government consisting of the head/secretary of the OPD, the head of the finance sub-division and the treasurer of Expenditure so that a total of 90 respondents were obtained. Data analysis techniques in this study used the Partial Least Square (PLS) based Structural Equation Modeling (SEM) method. The results showed that the application of government accounting standards had an effect on the quality of financial reports, the use of regional financial information systems had an effect on the quality of financial reports and the competence of human resources had an effect on the quality of financial reports. The government's internal control system can moderate the effect of implementing government accounting standards on the quality of financial reports, the government's internal control system cannot moderate the effect of using regional financial information systems on the quality of financial reports and the government's internal control system can moderate the influence of human resource competence on the quality of financial reports in Medan City Government Regional Apparatus Organization
Pengaruh Islamicity Performance Index Dan Capital Adequacy Ratio Terhadap Profitabilitas Dengan Intellectual Capital Sebagai Variabel Moderasi Pada Bank Umum Syariah Di Indonesia Rilsha, Rilsha; Nurmalasari, Eka; Astuty, Widia
Jurnal Mirai Management Vol 9, No 1 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i1.6280

Abstract

Tujuan penelitian ini ialah untuk menguji dan menganalisa pengaruh islamicity performance index dan capital adequacy ratio terhadap profitabilitas dengan intellectual capital sebagai variabel moderasi pada bank umu syariah di Indonesia. Penelitian ini mengunakan penelitian asosiatif kuantatif dengan teknik pengumpulan pengumpulan data melalui studi dokumentasi dengan data skunder. Data yang sudah diperoleh mengunakan bantuan SEM partial least Square (PLS). Populasi penelitian ini adalah Bank Umum Syariah diindonesia yang terdaftar di Otoritas Jasa Keuagan. Sampel yang di ambil sebanyak 10 bank syariah yang ada di Indonesia. Tahun penelitian diambil pada tahun 2015 sampai dengan 2019. Teknik pengambilan data denngan cara purposive sampling. Hasil dari penelitian ini variabel Profit sharing ratio berpengaruh terhadap profitabilitas, Zakat performance, Islamic income ratio dan Capital adequacy ratio tidak berpengaruh terhadap profitabilitas. Intellectual capital berpengaruh terhadap profitabilitas dan dalam pengujuan PLS menunjukan bahwa intellectual capital tidak dapat memoderasi hubungan antara Profit sharing ratio terhadap profitabilitas, intellectual capital tidak dapat memoderasi hubungan antara Zakat performance terhadap profitabilitas , intellectual capital tidak dapat memoderasi hubungan antara slamic income ratio terhadap profitabilitas dan intellectual capital tidak dapat memoderasi hubungan antara Capital adequacy ratio terhadap profitabilitas. Kata kunci : islamicity performance index, capital adequacy ratio, intellectual capital, Profitabilitas
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