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All Journal Jurnal Akuntansi Bisnis dan Publik Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) International Journal of Economics, Management and Accounting Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Pipit Buana Sari
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Nursing Social Sciences Other

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DETERMINAN CLIENTELE EFFECT THEORY DAN SIGNALING THEORY DALAM MEMPREDIKSI DIVIDEN (STUDI PADA PERUSAHAAN OTOMOTIF DAN KOMPONENNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA) Pipit Buana Sari
Jurnal Akuntansi Bisnis dan Publik Vol 8 No 2 (2018): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Penelitian ini bertujuan menguji apakah berdasarkan clientele effect theory yaitu leverage, likuiditas, profitabilitas dan ukuran perusahaan serta signaling theory yaitu profitabilitas dan ukuran perusahaan secara parsial dan simultan berpengaruh signifikan terhadap divident payout ratio pada perusahaanotomotif dan komponennya yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan 11 perusahaan otomotif dan komponennya yang terdaftar di Bursa Efek Indonesia tahun 2012-2015. Data yang dikumpulkan adalah data sekunder dengan metode dokumentasi. Penelitian ini menggunakan regresi panel. Uji F dan uji t digunakan dalam menguji hipotesis penelitian. Berdasarkan hasil penelitian dapat disimpulkan bahwa clientele effect theory dan dan signaling theory yaitu leverage berpengaruh negatif dan tidak signifikan terhadap divident payout ratio, serta likuiditas berpengaruh positif dan tidak signifikan terhadap divident payout ratio pada perusahaan otomotif dan komponennya yang terdaftar di Bursa Efek Indonesia. Profitabilitas berpengaruh negatif dan signifikan terhadap divident payout ratio dan ukuran perusahaan berpengaruh negatif dan signifikan terhadap divident payout ratio pada perusahaan otomotif dan komponennya yang terdaftar di Bursa Efek Indonesia.
ANALISIS OPINI GOING CORNCERN PADA PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA (Multiple Correlation Method) Pipit Buana Sari
Jurnal Akuntansi Bisnis dan Publik Vol 10 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

This research is a study that tested the effect of the Company’s Growth and the Total Asset Turnover (TATO) of the acceptance of Going Concern in the pharmacy companies listed at Indonesia Stock Exchange. In this study, researchers used purposive sampling and sample size to obtain a sample of 10 pharmacy companies listed on the Stock Exchange in the year 2014-2018. Based on the results of purposive sampling, there are 5 companies that meet the criteria as a research sample. The method of analysis used was logistic regression. The results of this study indicate the Total Asset Turnover (TATO) do not affect the going concern opinion reception while Company’s Growth effect on the acceptance of going-concern opinion.
ANALISIS MEKANISME GOOD CORPORATE GOVERNANCE (GCG) DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN AUTOMOTIF DI BURSA EFEK INDONESIA (BEI) Pipit Buana Sari
Jurnal Akuntansi Bisnis dan Publik Vol 10 No 2 (2019): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

This study aims to find out, analyze and test the effect of good corporate governance (GCG) and firm size on earnings management in Automotive Companies on the Indonesia Stock Exchange (IDX).The period of data taken by the author is 2013-2017. This study uses quantitative descriptive with the support of panel regression which are used as predictive analysis tools.The sampling technique using a non probability random sample with a purposive sampling method using certain criteria to obtain a sample of 12 companies that fit the criteria. The results of this study indicate that independent commissioners, audit committees, institutional ownership and managerial ownership partially / individually have a significant effect on company size. The independent board and audit committee partially / individually have a significant effecton earnings management while institutional ownership and managerial ownership partially / individually do not have a significant effect on earnings management. Independent boards, audit committees, institutional ownership, managerial ownership, and company size significantly influence panel earnings management in ASII, AUTO, BRAM, GDYR, GJTL, IMAS, INDS, LPIN, MASA, NIPS, PRAS and SMSM.
FAKTOR – FAKTOR YANG MEMPENGARUHI NON PERFORMING LOAN (Studi Kasus Pada PT. Bank Rakyat Indonesia Tbk Cabang Binjai) Pipit Buana Sari
Jurnal Akuntansi Bisnis dan Publik Vol 9 No 1 (2018): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Kredit adalah piutang yang merupakan kas yang tertunda penerimaannya, jadi adanya kredit macet merupakan faktor yang dapat membuat lemahnya kondisi suatu lembaga keuangan maupun non keuangan. Penelitian ini bertujuan untuk mengetahui pengaruh faktor internal dan eksternal terhadap Non Performing Loan pada PT. Bank Rakyat Indonesia Tbk. Penelitian ini menggunakan metode deskriptif kualitatif. Populasi penelitian adalah debitur di PT. Bank Rakyat Indonesia Tbk Cabang Binjai sebanyak 172 orang dan diambil 6 orang nasabah sebagai sampel penelitian. Peneliti menggunakan tehnik wawancara untuk mengumpulkan data penelitian. Maka berdasarkan hasil penelitian dapat disimpulkan terdapat pengaruh faktor internal penyebab kredit macet diantaranya belum adanya pemisahan secara jelas antara harta pribadi dan perusahaan. Jika dilihat dari sisi faktor eksternalnya maka faktor penyebab kredit macet adanya penyalahgunaan kredit yang dilakukan oleh nasabah terhadap usaha yang dikelolanya. Sehingga dapat dikatakan bahwa terdapat pengaruh antara faktor internal dan eksternal terhadap kredit macet pada PT. Bank Rakyat Indonesia Tbk Cabang Binjai. Jika pelaksanaan dan pengelolaan faktor internal dan eksternal nasabah kurang baik maka akan menyebabkan berkurangnya pendapatan pada usaha nasabah sehingga mengakibatkan kredit macet pada PT. Bank Rakyat Indonesia Tbk Cabang Binjai.
Does Raising Environmental Awareness and Creating Pro-Environmental Attitudes Drive the Intention to Revisit Among Visitors? Ari Prabowo; Etty Sri Wahyuni; Surya Bakti; Pipit Buana Sari; Yossie Rossanty
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6440

Abstract

This research aims to investigate and analyze the impact of creative economy actors' blue ocean strategy on the intention of visitors to return to the Bukit Lawang area of North Sumatera. This study employs quantitatively oriented, associative research. This study's population consisted only of local visitors who traveled to Bukit Lawang, North Sumatera, and whose actual amount could not be determined. The sampling methodology used a nonprobability sampling method with a purposive sample method, in which the researchers obtain data from the most comprehensive and diverse sources in order to satisfy varied informational objectives. The sample criteria consist of local visitors who have visited Bukit Lawang more than once, and the lameshow algorithm ensures that there are 100 study samples. The methods of data collection include surveys and interviews. Multiple linear regression analysis is used as the technique of data analysis. The partial effect of raising environmental awareness and creating pro-environmental attitudes were shown have an influence on the intention to revisit among visitors in the Bukit Lawang area of North Sumatera. This study demonstrates that simultaneously, there is an effect of raises awareness among visitors and creates pro-environmental attitudes among those who intend return to the Bukit Lawang area. The coefficient of determination test yielded an adjusted R square value of 0.702% (70.2 percent). This demonstrates that the raise awareness and create pro-environmental attitudes factors may explain 70.2% of the revisit intention, the remaining 29.8% is impacted by variables not explored in this study.
Persepsi Pelaku Usaha Gula Merah Atas Pentingnya Laporan Keuangan untuk Memprediksi Kelangsungan Usaha Handriyani Dwilita; Pipit Buana Sari
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i3.537

Abstract

MSME problems include marketing, product development, financial management, human resource quality and technology. Managing business finance is an important point that can support maximizing the progress of MSME businesses, but not infrequently financial management does not receive special attention and tends to be ignored. One form of financial management that has been carried out is the availability of reliable business financial reports as accounting information to support financial decision making. This study aims to dig deeper into the perceptions of brown sugar business actors in 10 Kota Pari villages, Deli Serdang Regency. The research results are expected to be one of the answers that provide an overview of the condition of MSME actors and provide answers to the unavailability of financial reports for most of the MSME in Indonesia. This research is a qualitative descriptive study, using interview techniques to 10 samples selected using purposive sampling method. The results of the study revealed that overall the perception of brown sugar business actors on the importance of financial reports for predicting business continuity is still very low
Analisis Dampak Sosial Ekonomi BUMDes MOZAIK di Desa Pematang Serai, Kabupaten Langkat Handriyani Dwilita; Pipit Buana Sari; Yurika Aulia
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 2 (2024): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v5i2.3994

Abstract

BUMDes was established to be one of the solutions to the inequality between development in cities and development in villages. BUMDes are specifically regulated for their establishment and management based on laws and government regulations that aim to improve the welfare of village communities through the use of potential and resources in the village, both financial resources and natural and human resources. BUMDes MOZAIK is one of the BUMDes established in Pematang Serai village for the purpose of improving the welfare of the Pematang Serai village community. BUMDes MOZAIK has been established since 2016 and has experienced ups and downs in running BUMDes business units, until now there are only 3 business units left. In accordance with the purpose of the establishment, BUMDes is an element that supports village development, so that BUMDes should have a social and economic impact on the village. This research aims to analyze the social and economic impacts that BUMDes MOzaik has provided to the village community. This research uses descriptive qualitative analysis with data reduction analysis techniques. The research data was collected using the interview method to 9 research samples from the village apparatus, BUMDes MOZAIK managers and the community. The research variables were developed based on indicators of social impact and economic impact from various literature sources. The results revealed that BUMDes MOZAIK has had a social impact because of the social changes that have occurred in the community but it is still very small. Meanwhile, the economic impact has not clearly appeared because the existence of BUMDes MOZAIK is still economically felt by a handful of people, and the economic contribution of BUMDes to Village Original Revenue is also still small in value. This can also be seen from the absence of an increase in the income of the Pematang Serai Village community with the BUMDes.
Perception Analysis of Digital-Based Accounting Implementation in MSMEs Through TAM, UTAUT and DOI Approaches Handriyani Dwilita; Pipit Buana Sari; M. Irham Ardiansyah S
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.449

Abstract

Accounting information is needed for economic decision making obtained from the accounting process. Currently, there are various accounting applications and preparation of digital-based financial statements, but their use is still small. This study uses three approaches to the theory of perception of technology, namely TAM, UTAUT and DOI. This type of research is descriptive qualitative. The research data is primary data collected through questionnaires and interviews. The number of responses was eight MSME business people in Klambir Lima Kebun village. The results revealed that respondents had positive perceptions of the usefulness and benefits of using technology, but negative perceptions for ease of use. MSME business actors in Klambir lima village argue that digital technology-based accounting can only be applied to businesses that are larger than the businesses they are currently running. And it will be easy for those who have an accounting education background. However, business actors are willing to try to use it if it is supported by the surrounding community who also uses it and there is assistance from related parties, government, and academics.
PENGENALAN POTENSI FINTECH LENDING DALAM MENDUKUNG PENGEMBANGAN EKONOMI KREATIF DI DESA PEMATANG SERAI, KABUPATEN LANGKAT Noni Ardian; Pipit Buana Sari; M Chaerul Rizky; Ika Nurhaliza
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 4 No. 2 (2024): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/krwmj495

Abstract

This community service aims to introduce the potential of fintech lending as an innovative financing solution to support the development of the creative economy in Pematang Serai Village, Langkat Regency. The village has significant potential in the creative economy sector; however, limited access to capital is a major barrier to the growth of small and medium enterprises (SMEs) in the area. Fintech lending, as a technology-based lending platform, offers faster and more accessible funding for entrepreneurs. This community service activity includes outreach and education on the concept of fintech lending, its benefits, and how to use it. Additionally, technical training is provided to the villagers and creative business entrepreneurs on how to access and leverage fintech lending platforms. The results of this activity show that the villagers are beginning to understand the importance of fintech lending in supporting their creative businesses, and some entrepreneurs have started applying for financing through these platforms.
Co-Authors Ari Prabowo Etty Sri Wahyuni Handriyani Dwilita Ika Nurhaliza M. Chaerul Rizky M. Irham Ardiansyah S Noni Ardian Surya Bakti Yossie Rossanty Yurika Aulia