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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Review Pendidikan dan Pengajaran (JRPP) Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Tunas Journal of Computer Networks, Architecture and High Performance Computing Accounting and Business Journal Insight Management Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) JURNAL MANAJEMEN AKUNTANSI (JUMSI) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Journal of Trends Economics and Accounting Research Jurnal Ekonomika Dan Bisnis Prioritas : Jurnal Pengabdian Kepada Masyarakat Insight Power (Kekuatan Wawasan) - Jurnal Pengabdian Kepada Masyarakat Digital (JUPED) Jurnal Manajemen Dan Akuntansi Medan Jurnal Akuntansi, Manajemen dan Ekonomi Digital (JAMED) Journal Accounting International Mount Hope Jurnal Pengabdian Masyarakat
Ruswan Nurmadi
Fakultas Ekonomi Bisnis Universitas Harapan Medan
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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IMPLIKASI RASIO-RASIO KEUANGAN TERHADAP TINGKAT LABA PERUSAHAAN MANUFAKTUR DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Novietta, Liza; Nurmadi, Ruswan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 2, No 1 (2016): JURNAL AKUNTANSI DAN BISNIS MEI
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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

Abstract

The purpose of this study was conducted to analyze the implications of the financial ratios of the rate of profit manufacturing companies partially or simultaneously, as well as analyzing the implications of the size of the company to the financial ratios to improve profit growth in manufacturing companies. This study uses secondary data, ie data manufacturing companies listed in Indonesia Stock Exchange for the years 2010 - 2012. The sample selection is done by purposive sampling and methods of data analysis in this study using multiple linear regression using SPSS version 19.Simultaneous testing provides results of the study with the conclusion that the independent variables, namely DER, ROE, ROA, CR and TATO significant effect on the level of corporate profits. While the partial test, just ROA and TATO that significantly influence the level of corporate profits, while DER, ROE and CR no significant effect on the level of corporate profits. Residual test results on a model of moderation that do conclude that the size of the company is moderating variables that weakened the relationship between the independent variables DER, CR and TATO with the dependent variable level of corporate profits. This is evidenced by the negative coefficient value of each of the independent variables and a significance level above 0.05. While the size of the company does not become a moderating variable that weaken nor strengthen ROE and ROA of independent variables with the dependent variable, namely the level of corporate profits
Penyusunan Laporan Keuangan Sederhana Untuk Pengusaha Kecil (Studi Pada Pengusaha Kecil Di Kecamatan Medan Labuhan) Ruswan Nurmadi; Liza Novietta
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 3, No 1 (2020): November 2019 - Mei 2020
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v3i1.5701

Abstract

At this time, there are still many small entrepreneurs who have not succeeded in compiling a simple financial report. Loans provided by banks to be distributed to small and medium enterprises have not been fully absorbed. One of the main obstacles faced by small and medium enterprises in developing their business is the absence of financial reporting that are required to obtain business loans from banks. On the other hand, for labor absorption, small and medium enterprises contributions are more than 90 percent in Indonesia. This shows how important the role of small and medium enterprises in the Indonesian economy.  This research takes data in Medan Labuhan Sub-District, where small and medium enterprises unable to develop their business due to financial constraints.  
IMPLIKASI RASIO-RASIO KEUANGAN TERHADAP TINGKAT LABA PERUSAHAAN MANUFAKTUR DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Liza Novietta; Ruswan Nurmadi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 2, No 1 (2016): MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v2i1.1719

Abstract

The purpose of this study was conducted to analyze the implications of the financial ratios of the rate of profit manufacturing companies partially or simultaneously, as well as analyzing the implications of the size of the company to the financial ratios to improve profit growth in manufacturing companies. This study uses secondary data, ie data manufacturing companies listed in Indonesia Stock Exchange for the years 2010 - 2012. The sample selection is done by purposive sampling and methods of data analysis in this study using multiple linear regression using SPSS version 19.Simultaneous testing provides results of the study with the conclusion that the independent variables, namely DER, ROE, ROA, CR and TATO significant effect on the level of corporate profits. While the partial test, just ROA and TATO that significantly influence the level of corporate profits, while DER, ROE and CR no significant effect on the level of corporate profits. Residual test results on a model of moderation that do conclude that the size of the company is moderating variables that weakened the relationship between the independent variables DER, CR and TATO with the dependent variable level of corporate profits. This is evidenced by the negative coefficient value of each of the independent variables and a significance level above 0.05. While the size of the company does not become a moderating variable that weaken nor strengthen ROE and ROA of independent variables with the dependent variable, namely the level of corporate profits
IDENTIFIKASI TINGKAT PENGETAHUAN PENGUSAHA KECIL TERHADAP PENYUSUNAN LAPORAN KEUANGAN SEDERHANA DI LINGKUNGAN KECAMATAN MEDAN LABUHAN Liza Novietta; Ruswan Nurmadi
Methosika: Jurnal Akuntansi dan Keuangan Methodist Vol 3, No 2 (2020): Methosika: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Methosika: Jurnal Akuntansi dan Keuangan Methodist

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.v3i2.47

Abstract

The role of Micro, Small and Medium Enterprises (MSMEs) in the national economy in Indonesia is quite large. If MSME is managed and developed properly, it can create a strong MSME so that it can sustain the Indonesian economy. The condition of MSMEs as the backbone of the Indonesian economy can be seen in the 1997 monetary crisis, where many large companies went out of business and only MSMEs were able to survive. Accounting has an important role in the progress of MSMEs. This is due to the existence of good accounting records and in accordance with established accounting standards, it can help small businesses in making the right decisions, facilitate in obtaining credit from creditors and can provide accurate and timely information. By using financial statements as a basis for looking at the financial condition of a business, every decision taken by a business actor is based on real financial conditions.Seeing the importance of the level of knowledge of small entrepreneurs to the preparation of simple financial statements based on MSME Financial Accounting Standards in Indonesia, the researcher is interested in conducting a study entitled "Identification of the Level of Knowledge of Small Entrepreneurs on the Preparation of Simple Financial Statements Based on SAK-EMKM in the Medan Labuhan Sub-District Environment."
RELEVANSI STANDAR AKUNTANSI UNTUK ENTITAS MIKRO, KECIL DAN MENENGAH DI INDONESIA: KEBUTUHAN ATAS KEBERLANGSUNGAN ENTITAS MIKRO, KECIL DAN MENENGAH DI INDONESIA DI TENGAH KRISIS EKONOMI Ruswan Nurmadi
Methosika: Jurnal Akuntansi dan Keuangan Methodist Vol 4, No 1 (2020): Methosika: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Methosika: Jurnal Akuntansi dan Keuangan Methodist

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.v4i1.58

Abstract

Financial Accounting Standards for Micro, Small and Medium Entities (SAK - EMKM) in Indonesia are absolutely necessary. With SAK - EMKM, MSME actors can compile a financial report that can describe the actual situation of the business situation carried out by MSME players. By having a financial reporting, MSME actors can see whether their business is sufficient with their own capital or must be supplemented with outside capital, such as loans from banks. Therefore, having a standardized financial reporting is a must because it is a requirement for banks to obtain business loans. This research is a literature study to see the relevance of Accounting Standards for Micro, Small and Medium Entities in Indonesia for the sustainability of Micro, Small and Medium Entities in Indonesia amid the Economic Crisis. 
Pemaparan Teknologi Biometrika Dan Google Cloud Vision Api Di SMK Dwi Tunggal 2 Tanjung Andi Marwan ElHanafi; Ruswan Nurmadi; Tommy T; Rosyidah Siregar
Jurnal TUNAS Vol 1, No 2 (2020): Edisi April
Publisher : LPPM STIKOM Tunas Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.611 KB) | DOI: 10.30645/jtunas.v1i2.15

Abstract

Biometrics technology and its combination with Cloud Computing has become a technological trend today which has been utilized in various applications and services such as social media. The low insight into this technology is still often found in the younger generation, especially in high school students. This dedication activity is carried out at SMK Dwi Tunggal 2 Tanjung with class X students. This dedication aims to provide insights and knowledge of Biometrika technology and Google Cloud Vision API which are widely used by various Google services in the hope that this activity can be useful to educate generations especially in the fields of Biometrics and Cloud Vision technology.
Pengaruh Sosialisasi Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Wajib Pajak Orang Pribadi Sebagai Variabel Intervening M Rangga Arofhy; Ruswan Nurmadi; Liza Novietta
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 2 No 2 (2022): Edisi Mei
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.675 KB) | DOI: 10.47065/jamek.v2i2.222

Abstract

This study aims to determine the effect of tax socialization, tax knowledge, and tax sanctions on private person taxpayer compliance with taxpayer awareness as an intervening variable in KPP Pratama Medan Polonia. The sample in this study was 100 pivate person taxpayers registered at KPP Pratama Medan Polonia. The data analysis technique used was path analysis. The results showed that tax socialization and tax knowledge had a significant effect on taxpayer awareness, while tax sanctions had no significant effect on taxpayer awareness. tax sanctions and taxpayer awareness have a significant effect on taxpayer compliance, while taxation socialization and tax knowledge have no significant effect on taxpayer compliance. Tax sanctions and taxpayer awareness affect taxpayer compliance.Taxpayer awareness cannot intervene tax socialization, tax knowledge and tax sanctions on private person taxpayer compliance.
Analisis Pengendalian Internal Penerimaan dan Pengeluran Kas Operasional untuk Meminimalkan Kecurangan (Studi pada Central Auto Care Medan) Purnama Nabila; Ruswan Nurmadi; Azwansyah Habibie
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 1 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi, dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Penelitian ini dilakukan pada Central Auto Care Medan dengan tujuan untuk menganalisis pengendalian internal yang terdapat di perusahaan terkait dengan penerimaan dan pengeluaran kas. Penelitian ini menggunakan penelitian deskriptif, sumber daya digunakan yaitu data sekunder dan pengumpulan data dengan dokumentasi, wawancara dan observasi. Teknik analisis data menggunakan deskriptif kualitatif. Berdasarkan hasil penelitian yang dilakukan menunjukkan bahwa pengendalian internal atas penerimaan kas belum optimal, karena masih ada kekurangan di mana tidak adanya pengecekan ulang dana kas masuk dan dana kas keluar yang dikerjakan oleh akuntansi setelah kasir menyerahkan pendapatan per hari. Sedangkan untuk pengendalian internal atas pengeluaran kas masih ada kekurangan karena sistem pencatatan yang digunakan masih secara manual dan kurangnya ketelitian karyawan dalam perhitungan arus kas masuk dan arus kas keluar sehingga terjadi kesalahan pencatatan serta terdapat bukti transaksi pengeluaran kas yang belum dicatat sehingga menyebabkan hasil perhitungan total diakhir tidak sama. Terjadi penyimpangan terutama pada pengeluaran kas yang dilakukan oleh karyawan atas intruksi dari atasan tanpa otoritasi terlebih dahulu untuk kepentingan pribadi maupun kantor.
Penyuluhan Potensi Media Informasi dan Internet bagi Pengembangan Bisnis UKM Desa Bukit Lawang Tommy Tommy; Ruswan Nurmadi; Imran Lubis; Nenna Irsa Syahputri
Prioritas: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 01 (2020): EDISI MARET 2020
Publisher : Universitas Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35447/prioritas.v2i01.210

Abstract

Kebergantungan para UKM di desa Bukit Lawang terhadap pengunjung dan wisatawan menyebabkan sulitnya usaha untuk mempertahankan dan mengembangkan bisnisnya. Jumlah pengunjung yang tidak menentu dan terkesan menurun menyebabkan banyak UKM yang tidak lagi mampu untuk mempertahankan bisnisnya. Absen nya usaha pemasaran ataupun promosi menjadi salah satu penyebab mundurnya UKM di desa Bukit Lawang. Jenis usaha UKM seperti makanan dan jajanan, souvenir dan penginapan yang terdapat di desa Bukit Lawang sangat bergantung kepada pengunjung wisata. Kegiatan pengabdian masyarakat ini memberikan penyuluhan mengenai teknologi media informasi dan internet dalam rangka membuka wawasan para UKM untuk memanfaatkan potensi pemasaran melalui media informasi dan internet. Pengetahuan mengenai internet, layanan media sosial, toko online, virtual payment dan layanan – layanan lainnya dapat memberikan opsi bagi para UKM untuk tidak hanya bertahan namun juga mengembangkan bisnis nya sehingga tidak hanya bergantung pada pengunjung wisata.
Penanaman Bibit Mangrove dan Penyuluhan Penting nya Budidaya mangrove di Daerah Pesisir (Kel. Nelayan Indah, Kecamatan Medan Labuhan) Ruswan Nurmadi; Andi Marwan Elhanafi; Imran Lubis; Tommy Tommy; Rosyidah Siregar
Prioritas: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 01 (2021): EDISI MARET 2021
Publisher : Universitas Harapan Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35447/prioritas.v3i01.376

Abstract

Ekosistem mangrove telah ada dikenal lama memiliki banyak fungsi dan merupakan penghubung penting dalam menjaga keseimbangan biologis di ekosistem pesisir. Ekosistem hutan bakau merupakan habitat penting bagi organisme laut. Hutan mangrove sebagai salah satu ekosistem wilayah pesisir dan lauatan sangat potensial bagi kesejahteraan masyarakat baik dari segi ekonomi, sosial, dan lingkungan hidup. Ekosistem mangrove di kelurahan Nelayan Indah sekarang ini dalam keadaan kritis ketersediaannya. Hal ini disebabkan adanya degradasi hutan mangrove akibat penebangan yang melampaui batas kemampuan kelestariannya. Kegiatan penanaman mangrove di kelurahan Nelayan Indah Kota Medan, sebagai upaya untuk rehabilitasi kawasan setelah banjir rob, tergolong berhasil. Keberhasilan kegiatan penanaman mangrove, tidak hanya tergantung pada pemilihan jenis mangrove yang akan ditanam tetapi juga pemilihan lokasi penanaman harus sesuai bagi pertumbuhan mangrove.
Co-Authors Ahmad Sani Andi Marwan Elhanafi Andi Marwan Elhanafi Aniza R. Lubis Annisa Annisa Annisa Ashari Asmiraldha, Indah Nur Azwansyah Habibie, Azwansyah Dedy Irwan Desi Ika Desi Ika Fahrika Ariyani Lubis Fazharullah, Mhd. Ferdy Riza Ilham Ramadhan Nasution Kersna Minan Listiorini Liza Novietta Lubis, Hafiana Anggraini M Rangga Arofhy M. Dahrul Rizki Manovri Yeni Marwan Elhanafi, Andi Muhammad Arief Muhammad Azhari Muhammad Karya Satya Azhar Nadya Laras Redytha Natasya, Nindy Novietta , Liza Nur Zahra Purnama Nabila Rizki Fillhayati Rambe Rizki Fillhayati Rambe Rizki Fillhayati Rambe Shiva Angelica sipa, Shiva Angelica Siregar, Rosyidah Syahputri, Nenna Irsa Tambunan, Erika Debora Tasya Rahmadani Tommy Tommy Tommy Tommy Widiya Anggraini Yani Suryani