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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Panrita Abdi - Jurnal Pengabdian pada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) Dinamisia: Jurnal Pengabdian Kepada Masyarakat SENTRALISASI J-MAS (Jurnal Manajemen dan Sains) Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ACCRUALS (Accounting Research Journal of Sutaatmadja) JURNAL MUTIARA AKUNTANSI JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Ekonomi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Ipteks Terapan : research of applied science and education

Keumala Hayati

Universitas Prima Indonesia

Author-ID : 2673644

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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ANALISIS PENGARUH KEBIJAKAN DIVIDEN, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2016 Keumala Hayati
JURNAL MUTIARA AKUNTANSI Vol 2 No 2 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 2 Tahun 2017
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.751 KB)

The purpose of this research is to analyze dividend policy, institutional ownership, company size, and profitability to debt policy on property companies listed on BEI period 2014-2016. Debt policy was measure by Debt to Equity Ratio. The population of this research is 47 companies based on purposive sampling method, there are 16 samples as the object of research with 48 units analize. This research use the annual report and financial reporting of each company that published in www.idx.co.id and using multiple regression analysis. The result of this research shows that simultaneous had significant effect to debt policy. At partially test showed that dividend policy and profitability had negatif signifikan to debt policy, and institutional ownership, company size had not effect to debt policy.Keywords: dividend policy, institutional ownership, company size, company size, profitability, debt policy

PENGARUH CURRENT RATIO, INVENTORY TURNOVER, TOTAL ASSET TURNOVER, DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSET PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016-2019 Agustina Tambunan; Ricky A Sitorus; Ellyn Sarah Sitanggang; Keumala Hayati
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 11 No 2 (2021): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v11i2.20949

Penelitianfini bertujuaniuntuk meneliti variabel currentiratio, inventory turnover, total assetfturnover, dan debt to equityfratio terhadappreturn onsasset di perusahaan manufaktursyang terdaftarkan di BEI tahun 2016-2019, baikfsecara simultan maupun secara parsial. Yaitu dengan menganalisis ke empat variabelfindependen terhadapfvariabel dependen. Adapun jumlah populasi sebanyak 70 perusahaanimanufaktur yang terdaftarkan di BEI tahun 2016-2019. Pengumpulanssampel metode yang dipergunakan ialah metode purposivessampling dengan total 280 sampel. Metode uraian data yang dipakai adalah model regresiflinear berganda melalui penggunaan Uji F daniuji t. Hasil pengujian hipotesis: Variabel current ratio, inventory turnover, totalaasset turnover, dan debtsto equityfratio secara simultanfberpengaruh dan signifikanfterhadap returnion asset. Variabel currentfratio (X1) dan debtfto equityfratio (X4) secarasparsial tidak berpengaruh dan signifikannterhadap returnfon asset. Variabel inventory turnover (X2) secarasparsial berpengaruhspositif dan signifikan atas returnfon asset.fVariabelstotal assetfturnover (X3) secarafparsial berpengaruhipositif dan tidak signifikaniterhadap return on asset.

PENGARUH RASIO KEUANGAN DAN FAKTOR NON KEUANGAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Cornellie Tria Simanjuntak; Sri Rejeki Saulina Hutasoit; Eva Simamora; Keumala Hayati
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.09.NO.08.TAHUN 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

The contribution of financial ratios in the audit results of financial statements does not fully explain the actual condition of the company so this study adds non-financial factors in explaining the viability of the company (Going Concern). This research analyzes empirical evidence of financial and non-financial factors towards going concern audit opinion. With a population of 141 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique method is purposive sampling of 60 samples. The method of data analysis uses logistic regression models. Hypothesis testing results: (1) leverage ratios, (2) client tenure audit, (3) oppinion shopping and (4) KAP reputation have a positive influence or outcome on our research dependent variables 3 Financial factors and 1 Non-financial factors of this study do not give results that affect or negatively affect the dependent variable of our study.

PROGRAM KEMITRAAN MASYARAKAT MELALUI INOVASI PANGANAN BERBAHAN DASAR LABU SIAM DAN PELATIHAN E-COMMERCE UNTUK MENINGKATKAN EKONOMI Munawarah Munawarah; Keumala Hayati; Delyanti Azzumaritho Pulungan
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 4 No. 2 (2020): Jurnal Panrita Abdi - Juni 2020
Publisher : LP2M Universitas Hasanuddin

Community Partnership Program Through Chayote Based Handling Innovation and E-Commerce Training to Improve the EconomyAbstract. The purpose of this community development program is to increase the ability and creativity of housewives in creating a product that can later be sold and improve the economy in Lingkungan XI Kelurahan Suka Maju, Kecamatan Medan Johor Sumatera Utara. The team provides training in the form of processing products from chayote to become syrup,candy, jam and chips. In addition to processing products, partners are also introduced and taught how to prepare simple financial reports such as the calculation of cost of goods manufactured, cost of goods sold, and estimated profit and loss to control finances. After the product training process, partners are also taught the marketing process by maximizing technology through digital e-commerce platforms, one of which is shoppe to market their products to be more widely known. The results obtained after the training program show that there is community satisfaction as a partner for the empowerment program. This is also marked by the increased ability of partners in terms of making products from chayote, as well as being able to market it through digital marketing platforms through e-commerce so as to increase sources of incomeKeywords: Chayote, e-commerce, Medan Johor.Abstrak. Tujuan dari program kemitraan masyarakat ini adalah untuk meningkatkan kemampuan serta kreatifitas ibu-ibu rumah tangga dalam menciptakan suatu produk yang nantinya dapat dijual dan meningkatkan ekonomi di Lingkungan XI Kelurahan Suka Maju Kecamatan Medan Utara.Tim memberikan pelatihan berupa pengolahan produk dari labu siam untuk dijadikan sirop, permen, selai dan keripik(stick labu). Selain mengolah produk, mitra juga diperkenalkan serta diajarkan cara menyusun laporan keuangan sederhana seperti perhitungan harga pokok produksi, harga pokok penjualan, serta estimasi untung rugi untuk mengontrol keuangan. Setelah proses pelatihan pembuatan produk, mitra juga diajarkan proses marketing dengan memaksimalkan teknologi melalui platform digital e-commerce salah satunya shoppe untuk memasarkan produk mereka agar lebih dikenal luas. Hasil yang diperoleh setelah program pelatihan menunjukkan bahwa adanya kepuasan masyarakat selaku mitra terhadap program pemberdayaan. Hal ini juga ditandai dengan meningkatnya kemampuan mitra dalam hal membuat produk dari labu siam, serta mampu memasarkannya melalui platform digital marketing melalui e-commerce sehingga dapat menambah sumber penghasilan.Kata Kunci: Labu siam, e-commerce, Medan Johor.

The Influence of Accountability, Work Experience and Professionalism on The Quality of The Quality of The Work of Auditors Sihol Marito Simorangkir; Jonathan Dubery Bukit; Keumala Hayati
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 3 (2020): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v4i3.1447

The study was conducted aimed at examining the effect of accountability, work experience, and professionalism on the quality of auditor performance. auditors are required to have a high level of accountability because the auditor will present financial statements that must be accountable by himself. In addition to having a high accountability the auditor should also have good work experience so that the auditor can convey a logical and logical understanding of the errors contained in the financial statements. And auditors also require high professionalism so that auditors can carry out professional and good tasks. The object of research is the auditor who is working at the North Sumatra BPKP Office. The data is 70 respondents. The sampling method is the saturated sample technique. Analyze the data using validity, reliability and linear regression tests. And the results of the study prove that accountability has an influence on the quality of the work of the auditor, while work experience and professionalism do not have an influence on the quality of the work of the audiores.

ACCURACY OF SPRINGATE, ZMIJEWSKY AND GROVER AS LOGISTIC MODELS IN FINDING FINANCIAL DIFFICULTY OF FINANCING COMPANIES Munawarah Munawarah; Keumala Hayati
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

This study aims to determine both the Springate model, Grover and Zmijewski able to predict the condition of financial distress in finance companies listed on the Indonesia Stock Exchange. And of the three models can be known which model is the most accurate in predicting financial distress. The population in this study are companies in the financing sector listed on the Indonesia Stock Exchange in the period 2013 to 2017 as many as 17 companies. By using purposive sampling technique, a total sample of 85 financing companies was obtained. The data used are secondary data sourced from the company's annual financial reports. The analysis model used is logistic regression. Simultaneously, all predictive models for Springate, Zmijewski, and Grover affect the probability of financial distress. While partially only Zmijewski can influence the prediction of financial distress conditions in Financing sub-sector companies listed on the Indonesia Stock Exchange. Nagelkerqe Square value shows 0.606 meaning that only 60.6% variation of the accuracy of these three models in predicting financial distress conditions of finance companies. While the remaining 39.4% can be explained by other models not examined in this study

Pengaruh Pengalaman, Etika Profesi, Objektivitas dan Time Deadline Pressure terhadap Kualitas Audit Di Badan Pengawas Keuangan dan Pembangunan Medan Keumala Hayati; Ester Marianita Pangaribuan; Munawarah Munawarah; Wenny Anggresia Ginting
SENTRALISASI Vol. 8 No. 2 (2019): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v8i2.434

AbstrakThe Â objective Â of Â the Â research Â was Â to Â analyzeÂ and Â provideÂ physical evidence: (1) The effect of Experience of auditor on the Audit Qaulity (2) Effect of Professional Auditor Ethics on the Quality of Audit, (3) Effect of Auditor Objectivity on the Quality of Audit, 4) Effect of Auditor Time Deadline Pressure on the Quality Audit, (5) Effect of Experience, Professional Ethics, Objectivity And Time Deadline Pressure simultaneously on the Quality Audit. The research populations were all auditors working at BPKP office, North Sumatra Province. The research samples used were chosen using saturated sampling technique, consisting of 95 respondents with return rate of 100%. The research data were analyzed using multiple regression analysis. Results of the analysis concluded that the (1) Experience and Professional Auditor Ethics significant positive effect on Audit Quality, (2) Objectivity and Time Deadline Pressure did not have any significant effect on Audit Quality, and (3) Experience, Ethics Profession, Objectivity, And Time DeadlineÂ Pressure Â simultaneouslyÂ had Â a Â significant Â effect Â on Â Audit Â Quality. Â Keywords: Experience, Ethic Professional,Objectivity, Time Deadline Pressure, AuditQuality

Pengaruh Etika Profesi, Tingkat Pendidikan dan Pengalaman Kerja Terhadap Kinerja Auditor Pada Badan Pengawasan Keuangan Dan Pembangunan (BPKP) Sumatera Utara Mercy Grace Kartika Sari Zagoto; Keumala Hayati
J-MAS (Jurnal Manajemen dan Sains) Vol 5, No 2 (2020): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v5i2.204

The auditor's performance is a benchmark of failure or success of the duties and responsibilities given in examining financial statements. To achieve the success of the auditor's performance, of course it is influenced by several factors. Therefore, from this study, it can be known that Professional Ethics, Education level and Work Experience affect the performance of auditors in BPKP North Sumatra. This research is conducted so that each auditor can carry out their duties and responsibilities in accordance with ethics and laws so that there is no cheating. In sampling, simple random sampling method is used which means that in the selection of samples is conducted randomly that as many as 125 questionnaires are spread and that returns only 100 questionnaires. To analyze the data is to use multiple linear regression analysis. The results of this study show that professional ethics, education level and work experience have a simultaneous effect on the performance of auditors in BPKP North Sumatra. Partially Professional Ethics and Education Level does not affect the performance of auditors. While the effect on the performance of auditors is only variables only work experience.

Motivation as a Path in Improving Accounting Understanding Keumala Hayati; Bayu Wulandari; Munawarah Munawarah
Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 2 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v9i2.5041

ABSTRACTThis study analyzes emotional intelligence, lecturer teaching style, and accounting understanding through motivation and learning behavior. The sample in this study was 239 respondents. Data is processed using SEM path analysis. This study indicates that motivation plays a vital role in teaching and learning success, as measured by understanding accounting. Good emotional intelligence can produce the right motivation. Competent and productive lecturers will be able to foster student motivation to produce high levels of understanding.ABSTRAKPenelitian ini bertujuan untuk menganalis pengaruh kecerdasan emosional, gaya mengajar dosen, dan fasilitas terhadap pemahaman akuntansi melalui motivasi dan perilaku belajar. Sampel dalam penelitian ini sejumlah 239 responden. Data diolah dengan menggunakan analisis jalur SEM. Hasil dari penelitian ini menunjukkan bahwa motivasi memainkan peranan penting dalam keberhasilan proses belajar mengajar yang diukur dengan pemahaman akuntansi. Kecerdasan emosional yang baik dapat menghasilkan motivasi yang baik. Dosen yang berkompeten dan produktif akan dapat menumbuhkan motivasi belajar mahasiswa yang akan menghasilkan tingkat pemahaman yang tinggi.

Pengaruh Struktur Modal, Aktivitas, Current Ratio, dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Fifi Ester Nofriyani; Ratna Anda Kristal Halawa; Keumala Hayati
ARBITRASE: Journal of Economics and Accounting Vol. 1 No. 3 (2021): Maret 2021
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v1i3.180

This study aims to examine the effect of DER, TATO, CR and ROA on PBV partially or simultaneously in manufacturing companies on the Indonesia Stock Exchange in the 2016–2019 period. The research was conducted by using multiple linear regression analysis and testing used the SPSS program. The population of this study was 165 companies and a sample of 49 companies with a total of 196 data. From the research conducted, the results of the partial test revealed that: DER and TATO affect PBV partially which is negative and not significant, and CR affects PBV partially which is negative significant, and ROA affects PBV partially positive and significant. DER, TATO, CR, and ROA simultaneously affect PBV which is significant

Co-Authors Agustina Tambunan Angelia Angelia Anggono Anggono Anggono Anggono Antonius KAP Simbolon Aurick Chandra Bayu Wulandari Cornellie Tria Simanjuntak Delyanti Azzumaritho Pulungan Demak Claudia Yosephine Simanjuntak Dennys Paulus P Damanik Dhea Monica br Ginting Dio Agung Herubawa Doni Krisnawan Hutagalung Ellyn Sarah Sitanggang Ernita Berutu Ester Marianita Pangaribuan Eva Simamora Felicia Wijaya Fifi Ester Nofriyani Herlina Novita Hotni Ida Melati Tampubolon Iman Kristiani Tafonao Intan Permata Sari Sianturi Iyuslina Haloho Jerry Agustinus Manurung Jholant Bringg Luck Amelia Br.Sinaga Jonathan Dubery Bukit Karunia Sianturi Kristina Limbong Lusia Tumanggor Maghfirah Maghfirah Maria Cristanti Nababan Maria Purba Marselinus Lase Mercy Grace Kartika Sari Zagoto Mila Yulia Herosian Miranda Sondang Olivia Simanjuntak Monica Angelia Munawarah Nadia Siahaan Nanci Tesalonika Sianturi Nina Purnasari Nova Yana Sinabariba Nur Aliah Nurul Wardani Lubis Otto Ruth Sonya Damanik Paulina Ketaren Purba, Mas Intan Ratna Anda Kristal Halawa Renita Ferawati Lumban Gaol Ricky A Sitorus Rizky Lubis Sarah Sitanggang Sihol Marito Simorangkir Sintauli Sitorus Sintauli Sitorus Siti Dini Sonya Situmorang Sri Rejeki Saulina Hutasoit Wenny Anggeresia Ginting Wenny Anggresia Ginting Yeni Rafita Sihombing Yerlina Giawa Yessi Panjaitan Yois Nelsari Malau Yosua Michael Sagala Yusak Maryunianta

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