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All Journal Civil Law Jurnal Agroqua: Media Informasi Agronomi dan Budidaya Perairan MATAPPA: Jurnal Pengabdian Kepada Masyarakat Jurnal Ruaya : Jurnal Penelitian dan Kajian Ilmu Perikanan dan Kelautan Grouper: Jurnal Ilmiah Perikanan Jurnal Industri Kreatif dan Kewirausahaan Kuriositas: Media Komunikasi Sosial dan Keagamaan Journal of Marine and Coastal Science Management and Accounting Expose Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Ruaya : Jurnal Penelitian dan Kajian Ilmu Perikanan dan Kelautan Jurnal Manajemen Dan Akuntansi Medan Jurnal Ekonomi Manajemen Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen Journal Accounting International Mount Hope JURISTA : Jurnal Hukum dan Keadilan Journal of The Civil Engineering Student Jurnal Intelek Insan Cendikia Misterius: Publikasi Ilmu Seni dan Desain Komunikasi Visual Jurnal Ekonomi Syariah
Muhammad Arief
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Pengaruh Rasio Keuangan (DAR, CR, ROA) Terhadap Pertumbuhan Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023 Rizki Damayanti; Muhammad Arief; Rizki Fillhayati Rambe
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4737

Abstract

Penelitian ini bertujuan untuk mengetahui Debt to Asset Ratio, Current Ratio, dan Return On Asset terhadap pertumbuhan laba dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2023. Metode pemilihan sampel yang digunakan adalah purposive sampling. Total pengamatan pada penelitian ini sebanyak 185 perusahaan yang terdiri dari 37 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis moderasi dengan pendekatan uji interaksi atau Moderated Regression Analysis dengan alat analisis SPSS versi 26. Hasil pengujian penelitian ini menunjukkan bahwa Debt to Asset Ratio, Current Ratio, Return On Asset, dan ukuran perusahaan secara simultan berpengaruh terhadap pertumbuhan laba. Secara parsial, Debt to Asset Ratio dan Current Ratio berpengaruh positif dan signifikan terhadap pertumbuhan laba, sedangkan Return On Asset tidak berpengaruh terhadap pertumbuhan laba. Hasil uji analisis moderasi menunjukkan bahwa ukuran perusahaan mampu memoderasi pengaruh Debt to Asset Ratio dan Current Ratio terhadap pertumbuhan laba, sedangkan ukuran perusahaan tidak mampu memoderasi Return On Asset terhadap pertumbuhan laba.
Analisis Pemahaman Wajib Pajak UMKM dan Kewajiban Perpajakan Penetapan Tarif UMKM di Pasar Bakti Nurkhasanah; Muhammad Arief; Ahmad Sani
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i1.1561

Abstract

This research aims to determine the understanding of taxpayers as well as rates setting on MSME players in Pasar Bakti Medan City. In conducting this research, a qualitative descriptive method was used. While data collection was carried out using observation and interview techniques as many 10 MSME merchants and documentation, namely the financial statements of MSME merchants. From the results of this research, it can be concluded that MSME merchants in Pasar Bakti Kota Medan do not understand paying taxes and do not know the tax rates and Government Regulation No. 46 of 2013 and the new Government Regulation No. 23 of 2018 also MSME taxpayers do not know. Understanding of MSME taxpayers in Pasar Bakti Kota Medan on general provisions and tax procedures is still low. The level of awareness of MSME actors of tax obligations is one of the factors causing non-compliance in carrying out tax payment obligations. The understanding of MSME taxpayers in Pasar Bakti Medan City is still low with the existence of Government Regulation No. 46 of 2013 on the basis of the imposition of a rate of 1% of gross turnover. Realisation that is still not fully implemented as a whole. The lack of socialisation to the community and taxpayers (MSME merchants) is one of the factors inhibiting the implementation of this regulation as well as Government Regulation No. 23 of 2018 which the technical implementation is not yet clearly known
Rang Gelandang Tuo sebagai Ide Penciptaan Karya Lukis Kontemporer Muhammad Arief; Yasrul Sami
Misterius : Publikasi Ilmu Seni dan Desain Komunikasi Visual. Vol. 2 No. 1 (2025): Maret : Misterius : Publikasi Ilmu Seni dan Desain Komunikasi Visual
Publisher : Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/misterius.v2i1.547

Abstract

This final work aims to visualize the various negative impacts that arise from small communities, from how they earn a living to ending up as midfielders and the impact of small communities' behavior in contemporary works of painting. The hope of this work is to increase public knowledge and awareness and enrich ideas in realizing contemporary painting art. The method the author uses is the art concert method which consists of: (1) Preparation, in the form of observation, gathering information and ideas. (2) Elaboration, to determine the main idea through analysis, abstraction, generalization and transmutation. (3) Synthesis, to realize the concept of the work of art. (4) Realization of concepts into various art media. (5) Finishing it into the final form of the work of art. These stages become a reference for writers in working on works of painting. Based on the understanding and determination of ideas, the author can visualize 10 works with the titles: first "Spoilt", second "Fragile", third "Effort", fourth "Cracked Wounds", fifth "Dead end innuendo", sixth "Light fool", seventh "Hanging a burden", eighth "Cupu", ninth "Voter", tenth "Wrapped in a burden".
Pengaruh Inflasi dan Suku Bunga Terhadap Pertumbuhan Ekonomi di Provinsi Kalimantan Selatan Tahun 2018-2022 Lisda Aisyah; Nur Habibah; Hushila Rizqiani Awalia; Mukhlis Kaspul Anwar; Muhammad Arief
Al-Ujrah | Jurnal Ekonomi Syariah Vol. 2 No. 01 (2024): Al - Ujrah | Jurnal Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah IAI Darul Ulum Kandangan

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

Abstract

Abstract Inflation is a continual increase in the purchase price of products and services. Purpose of this research is to identify how much influence inflation and interest rates have on economic growth in South Kalimantan Province. The data used are secondary data in the form of time series data including data on inflation, interest rates, and economic growth in South Kalimantan province for the period 2018-2022. Quantitative descriptive methods were used to conduct this research. It uses Multiple Linear regression analysis methods, and data processing using Eviews 12 software. The findings of this research are that inflation has no significant effect on the economic growth of South Kalimantan Province, and also interest rates have no significant effect on the economic growth of South Kalimantan Province. Then together inflation and interest rates also have no significant effect on the economic growth of South Kalimantan Province with an R-squared value of 0.636702 or 36.3%. Keywords : Economic Growth, Inflation, Interest Rates, BI Rate
Pelatihan Pembukuan Sederhana Dan Pengelolaan Keuangan Pada Umkm Binaan Rumah Mengaji Yayasan As-Salam yani suryani; Desi Ika; Muhammad Arief; Rizki Fillhayati Rambe
ABDIMASKU : Jurnal Pengabdian Masyarakat UTND Vol 2 No 2 (2023): Edisi Juli 2023 - Desember 2023
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Tjut Nyak Dhien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/jpmtnd.v2i2.812

Abstract

Tujuan dilakukannya kegiatan Pengabdian pada Masyarakat ini adalah untuk membantu masyarakat dalam meningkatkan perekonomian keluarga dengan berbagai usaha yang dilakukan serta untuk membantu penyelenggaraan pembukuan sederhana dan pengelolaan keuangannya. Metode yang dilaksanakan dalam kegiatan pengabdian ini yaitu melalui diskusi, pelatihan, pendampingan, monitoring dan evaluasi. Hasil Pengabdian ini adalah mitra mampu mengelola ekonomi rumah tangga dan usaha-usaha kreatif dalam rumah tangga guna meningkatkan dan menambah pendapatan rumah tangga, mitra mampu membuat laporan pembukuan rumah tangga dan pembukuan usaha maupun pengelolaan keuangannya dan terjadinya pengembangan dan peningkatan pendapatan usaha mitra.
Pengaruh Kepemilikan Manajerial, Profitabilitas, Dan Leverage Terhadap Kebijakan Dividen Dengan Likuiditas Sebagai Variabel Moderasi Pada Perusahaan Sub Sektor Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2024 Risda Maysari Lubis; Muhammad Arief; Rizki Fillhayati Rambe
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 2 (2025): Jurnal Manajemen dan Akuntansi Medan Juli 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i2.6102

Abstract

This research aims to determine managerial ownership, profitability, and leverage on dividend policy with liquidity as a moderating variable in food and beverage subsector companies listed on the Indonesia Stock Exchange in 2015-2024. The sample selection method used is purposive sampling. The total observations in this research were 100 samples with 10 years of observation consisting of 10 companies. The data analysis technique used in this research is multiple linear regression analysis and moderation analysis.Simultaneous test results show that managerial ownership, profitability, and leverage affect dividend policy together. Partial test results show that profitability, managerial ownership, and leverage affect dividend policy. The moderation test results show that liquidity is able to moderate and strengthen the effect of profitability on dividend policy, while liquidity is not able to moderate and weaken the effect of managerial ownership and leverage on dividend policy.
Analisis Kinerja Anggaran Pendapatan Dan Belanja Daerah Dalam Laporan Realisasi Anggaran Untuk Menilai Kinerja Keuangan Pada Badan Keuangan Dan Aset Daerah Kota Medan Tahun Anggaran 2018-2023 Tasya Rahmadani; Ruswan Nurmadi; Muhammad Arief
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 2 (2025): Jurnal Manajemen dan Akuntansi Medan Juli 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i2.6305

Abstract

The purpose of this research was to assess the financial performance of the Medan City Government by analyzing budget performance for the 2018-2023 fiscal year. The object of this research is the Regional Finance and Asset Agency of Medan City. The analysis method used is descriptive quantitative which is done by making a description of the problems that have been identified. The results of this research indicate that the analysis of revenue variance has a negative difference, revenue growth experiences fluctuating growth with the degree of decentralization is considered good, the effectiveness ratio of Regional Original Revenue shows less effective. The expenditure variance analysis can be categorized as good, the compatibility of operating expenditure is considered very harmonious, the compatibility of capital expenditure is considered not harmonious, and the effectiveness ratio of regional expenditure is said to be efficient. So it can be said that the condition of the financial capacity of Medan City is still not ideal with fluctuating growth and less effective. In addition, the performance of expenditure can be said that the Medan City Government is considered less harmonious and has made efficiency in the use of the budget.
PROSEDUR PENERAPAN DAN STRATEGI PEMASARAN PADA PT. ASTRIDO JAYA MOBILINDO TERHADAP PENINGKATAN PENJUALAN MOBIL TOYOTA AVANZA DI CABANG KLENDER Mohammad Ikram Sanjaya; Muhammad Arief
Jurnal Intelek Insan Cendikia Vol. 2 No. 7 (2025): JULI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana strategi pemasaran yang diterapkan oleh PT. Astrido Jaya Mobilindo Cabang Klender dalam meningkatkan penjualan mobil Toyota Avanza. Fokus penelitian ini adalah untuk menggambarkan secara deskriptif bentuk-bentuk strategi pemasaran yang digunakan perusahaan dan hubungannya dengan pencapaian target penjualan. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif dan kuantitatif. Teknik pengumpulan data dilakukan melalui observasi langsung, penyebaran kuesioner kepada konsumen, dan dokumentasi perusahaan. Berdasarkan hasil penelitian, strategi pemasaran yang dijalankan PT. Astrido Jaya Mobilindo meliputi pemasaran digital melalui media sosial, kerja sama dengan perusahaan leasing, program promosi tukar tambah, serta pelayanan penjualan yang komunikatif dari tenaga pemasaran. Strategi tersebut mampu menarik minat konsumen dan memberikan kemudahan dalam proses pembelian, sehingga berdampak pada peningkatan penjualan. Hasil Wawancara menunjukkan mayoritas responden menyatakan bahwa strategi yang diterapkan cukup efektif dan mendukung keputusan mereka dalam membeli Toyota Avanza. Kesimpulan dari penelitian ini adalah strategi pemasaran yang dijalankan perusahaan telah berjalan secara efektif dan mendukung peningkatan penjualan mobil Toyota Avanza. Perusahaan disarankan untuk mempertahankan dan mengembangkan strategi pemasaran digital serta memperluas kerja sama dengan pihak leasing guna meningkatkan daya saing di pasar otomotif
Pengaruh Product Quality, Brand Image, dan Perceived Value terhadap Customer Satisfaction untuk Meningkatkan Repurchase Intention Dicky Aldian; Muhammad Arief
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 2 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v31i2.328

Abstract

Rapid technological advancements have encouraged smartphone sellers to emphasize good product quality to meet customer needs in order to achieve customer satisfaction and repurchase intentions. A positive brand image and good perceived value are important factors in building customer satisfaction, which ultimately impacts repurchase intentions. This study aims to examine the influence of product quality, brand image, and perceived value on customer satisfaction and thus increasing repurchase intentions. The study was conducted in Jakarta with a descriptive causality design through a quantitative approach and purposive sampling technique. Data were obtained from 131 respondents who have used an iPhone. The conceptual model analysis was conducted using the Structural Equation Modeling method. The results show that product quality, brand image, and perceived value significantly increase customer satisfaction. Furthermore, customer satisfaction has been shown to encourage repurchase intentions. In addition, product quality, brand image, and perceived value each have a positive influence on repurchase intentions through the mediation of customer satisfaction. Thus, all hypotheses of this study are proven to have a positive influence. The contribution of this research is expected to provide understanding for producers in developing their business, as well as being a reference for developing marketing strategies that emphasize improving product quality, building a strong brand image, managing value perceptions, and increasing customer satisfaction in order to attract consumer interest in repeating the same product.
Pengaruh Rasio Keuangan (DAR, CR, ROA) Terhadap Pertumbuhan Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023 Rizki Damayanti; Muhammad Arief; Rizki Fillhayati Rambe
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4737

Abstract

Penelitian ini bertujuan untuk mengetahui Debt to Asset Ratio, Current Ratio, dan Return On Asset terhadap pertumbuhan laba dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2023. Metode pemilihan sampel yang digunakan adalah purposive sampling. Total pengamatan pada penelitian ini sebanyak 185 perusahaan yang terdiri dari 37 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis moderasi dengan pendekatan uji interaksi atau Moderated Regression Analysis dengan alat analisis SPSS versi 26. Hasil pengujian penelitian ini menunjukkan bahwa Debt to Asset Ratio, Current Ratio, Return On Asset, dan ukuran perusahaan secara simultan berpengaruh terhadap pertumbuhan laba. Secara parsial, Debt to Asset Ratio dan Current Ratio berpengaruh positif dan signifikan terhadap pertumbuhan laba, sedangkan Return On Asset tidak berpengaruh terhadap pertumbuhan laba. Hasil uji analisis moderasi menunjukkan bahwa ukuran perusahaan mampu memoderasi pengaruh Debt to Asset Ratio dan Current Ratio terhadap pertumbuhan laba, sedangkan ukuran perusahaan tidak mampu memoderasi Return On Asset terhadap pertumbuhan laba.
Co-Authors Agung Pamuji Rahayu Agustin Hanapi Ahmad Sani Akhmad Taufiq Mukti Andi Basuki Aritonang, Santi Purnama Sari Boedi Setya Rahardja Buyung Adi Dharma Desi Ika Dewi ayu sakdiyyah DEWI SARTIKA Dewi, Nina Nurmalia Dicky Aldian Egha Fierda Putri Eka Indah Raharjo Fahri Muhayat Fitri Nurilah Harahap, Martika Hana Hushila Rizqiani Awalia Imam Indrafana Iswahyudi, Iswahyudi Lisda Aisyah Luthfiana Aprilianita Sari Madziatul Churiyah Mitha Ramadhani Mohammad Ikram Sanjaya Muhammad Karya Satya Azhar Mukhlis Kaspul Anwar Nadia Khairunnisa Nilam Sari Novika Hidayani Nur Habibah Nuriyaningsih Lubis Nurkhasanah Nurul Malahayati Rachimi . Rani Andrianti Ekaputri Rendy Prayoga Risda Maysari Lubis Rizki Damayanti Rizki Filhayati Rambe Rizki Fillhayati Rambe Rizkki Damayanti Ruswan Nurmadi Tasya Rahmadani Winda Tri Utari Yani Suryani Yasrul Sami Yenni Marnita