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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Review Pendidikan dan Pengajaran (JRPP) 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) Worksheet : Jurnal Akuntansi Innovative: Journal Of Social Science Research Jurnal Manajemen Dan Akuntansi Medan Jurnal Ekonomi Manajemen Akuntansi Jurnal Akuntansi, Manajemen dan Ekonomi Digital (JAMED) Journal Accounting International Mount Hope Jurnal Pengabdian Masyarakat Journal of Innovative and Creativity Senadika METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Jurnal Studi Akuntansi Pajak Keuangan
Ruswan Nurmadi
Fakultas Ekonomi Bisnis Universitas Harapan Medan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities 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 Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Analisis Pengaruh Profitabilitas, Likuiditas dan Leverage terhadap Nilai Perusahaan dengan Moderasi Corporate Social Responsibility Liza Novietta; Ruswan Nurmadi; Yani Suryani; Desi Ika; Rizki Fillhayati Rambe
Journal of Trends Economics and Accounting Research Vol 3 No 2 (2022): December 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i2.555

Abstract

The increasing number of researchs on firm value proves that firm value is a very important thing that must be the main concern of the firm. Companies with good firm values ​​will help the firm in achieving firm goals. Companies that are members of the manufacturing industry listed on the Indonesia Stock Exchange consist of various types of companies, all of which are of course very concerned with the value of the firm, to achieve firm goals. The manufacturing sector itself, where most of it is the main producer of the people's needs, makes the manufacturing sector in Indonesia stretch, including stable and has very good growth prospects going forward. The results of this research state that Profitability (ROA) significantly affects Firm Value (PBV), Liquidity (CR) does not significantly affect Firm Value (PBV), Leverage (DER) does not significantly affect Firm Value (PBV), Corporate Social Responsibility ( CSR) can significantly moderate the effect of Profitability (ROA) on Firm Value (PBV), Corporate Social Responsibility (CSR) can significantly moderate the effect of Liquidity (CR) on Firm Value (PBV), Corporate Social Responsibility (CSR) cannot moderate significantly the effect of Leverage (DER) on Firm Value (PBV). This research recommends that in the future, relevant research uses different research objects and different research variables, which are expected to influence firm value, to add to the literature on the importance of firm value
Analisis determinan kebijakan dividen dengan likuiditas sebagai moderasi Ruswan Nurmadi; Liza Novietta; Ilham Ramadhan Nasution
Insight Management Journal Vol. 3 No. 2 (2023): January
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.522 KB) | DOI: 10.47065/imj.v3i2.241

Abstract

Riset mengenai kebijakan dividen merupakan hal yang selalu menarik dan penting. Tujuan utama seseorang dalam melakukan investasi tentunya untuk memperoleh keuntungan dalam bentuk pembagian dividen. Sebagian besar investor merupakan investor dengan tipe konservatif dan moderat, yang tidak ingin mengambil risiko yang terlalu besar atas investasinya. Berinvestasi pada perusahaan yang tergabung dalam Indeks LQ-45 merupakan pilihan dari tipe investor yang dimaksud. Hasil dari penelitian ini mengungkapkan bahwa profitabilitas mempengaruhi kebijakan dividen, kebijakan utang tidak mempengaruhi kebijakan dividen, likuiditas tidak dapat memperkuat pengaruh profitabilitas terhadap kebijakan dividen, likuiditas dapat memperkuat pengaruh kebijakan utang terhadap kebijakan dividen. Penelitian ini merekomendasikan,  agar penelitian ke depan memakai variabel lain di luar penelitian ini serta untuk menggunakan objek jenis industri yang lain, sehingga dapat diperbandingkan dengan penelitian ini, agar menjadi tambahan literatur yang dapat membantu perusahaan sebagai literatur untuk merumuskan kebijakan dividen paling tepat untuk perusahaan tersebut.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DEVIDEN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Widiya Anggraini; Ruswan Nurmadi; Azwansyah Habibie
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 3 No. 03 (2023): Jasmien
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v3i03.382

Abstract

The ipurpose iof ithis istudy iwas ito iexamine iand ianalyze ithe ieffect iof icapital istructure, iprofitability, ifirm igrowth ion ifirm ivalue iwith idevidend ipolicy ias ian iintervening ivariable. iThe iapproach iused iin ithis iresearch iis ia iquantitative iapproach. iThe ipopulation iin ithis istudy iare iall imanufacturing icompanies ilisted ion ithe iIndonesia iStock iExchange. iThe isample iin ithis istudy iused ipurposive isampling itotaling i21 icompanies. iData icollection itechniques iin ithis istudy iusing idocumentation itechniques. iThe idata ianalysis itechnique iin ithis istudy iused iStructural iLeast iSquare iusing istatistical ianalysis iusing ithe iAuter iModel iAnalysis itest, iInner iModel iAnalysis, iand iHypothesis iTesting. iData iprocessing iin ithis istudy iusing ithe iPLS i(Partial iLeast iSquare) isoftware iprogram. iThe iresults iof ithis istudy iprove ithat idirectly idebt ito iequity iratio, ireturn ion iassets ihave ian ieffect ion ifirm ivalue, igrowth iopportunity, idevidend ipayout iratio ihas ino ieffect ion ifirm ivalue, idebt ito iequity iratio ihas ino ieffect ion idevidend ipayout iratio, ireturn ion iassets, igrowth iopportunity ihas ian ieffect ito ithe idevidend ipayout iratio. iIndirectly, ithe idevidend ipayout iratio iis inot iable ito imediate ithe ieffect iof idebt ito iequity iratio, ireturn ion iassets iand igrowth iopportunity ion ifirm ivalue
Analisis Pentingnya Perhitungan Harga Pokok Produksi dan Harga Pokok Penjualan untuk Optimalisasi Harga Jual Produk UMKM Liza Novietta; Ruswan Nurmadi; Kersna Minan
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 2, No 3 (2022): JAMED - Agustus 2022
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.491 KB)

Abstract

MSME actors often only focus on how to make their business profitable and survive, not on how to optimize profits and business can develop. One way to obtain optimum profit is to set the optimum selling price as well, by calculating and determining the cost of production and cost of goods sold. Forum Akademisi dan Praktisi Desa (FAPDes), in which Universitas Harapan Medan is one of the higher education institutions that joins it, sees this as a necessity for MSME actors. Hopefully, that in the future MSME actors can compile simple financial reports, including the cost of production and the cost of goods sold, so that the selling price of the product can be optimal and the profit obtained is maximized.Keywords: MSMEs, Financial Report, Cost of Production, Cost of Goods Sold, Selling Price, Profit
Perspektif Pelaku UMKM terhadap Pentingnya Pelaporan Keuangan Untuk Mendorong UMKM Naik Kelas Ruswan Nurmadi; Liza Novietta
Jurnal Akuntansi, Manajemen dan Ekonomi Digital Vol 3, No 3 (2023): JAMED - Agustus 2023
Publisher : LPPM STIKes SITI HAJAR dan Insight Power

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

Abstract

Having financial reports prepared in accordance with applicable standards should become the awareness of business actors, including MSME actors. However, sometimes the perspective of MSME actors influences the decision whether MSMEs need to have financial reporting according to standards or feel they do not need to have it yet. This study uses relevant literature from previous research to see what the perspectives of MSME actors are on the importance of financial reporting in order to encourage MSMEs to upgrade to MSMEs level up. It is concluded that from the comparison of the literature used, the perspective of MSME actors on the importance of financial reports depends on many things, such as the length of time the business has been running, the type of business being run, the capabilities of the human resources possessed, the level of education possessed, the experience possessed, regional conditions where MSMEs are located, financial literacy skills, ability to use information technology and the need for additional capital.Keywords: Perspectives of MSME Actors, Financial Report, MSMEs Level Up
Pengamatan Pengelolaan Keuangan UMKM dan Entrepreneur sebagai Pendukung Bluepreneur Tourism untuk Pencapaian Sustainable Tourism Ruswan Nurmadi; Liza Novietta; Yani Suryani; Desi Ika; Rizki Fillhayati Rambe
Jurnal Pengabdian Kepada Masyarakat Digital Vol 2, No 3: JUPED - Agustus 2023
Publisher : Insight Power (Kekuatan Wawasan)

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

Abstract

Often medium, small and micro entrepreneurs (MSMEs), including entrepreneurs whose business value is included in the MSME category, are quite satisfied only if their business can survive, and have not thought about how to develop their business or so they can excel in competing with similar industries. Good financial management according to applicable accounting standards should be able to help MSME entrepreneurs to be able to see the actual situation of their business, both expenses and income, to decide on further actions for business development. On the other hand, the Government of the Republic of Indonesia has made quite a lot of development programs for MSMEs, although due to the large number of MSMEs and the many types of MSME industries, not all of the Government's programs have been able to run well. Bluepreneur Tourism for the Achievement of Sustainable Tourism is one of the Government's programs that takes advantage of Indonesia's position as an archipelagic country and the possibility of Indonesia's tourism potential recovering after the end of the covid-19 pandemic, which is expected to boost the economy, including the trade sector at the MSME level. This community service was carried out in the Baru Ladang Bambu Village, Medan Tuntungan District.Keywords: Community Service, MSMEs, Financial Management, Bluepreneur Tourism, Sustainable Tourism
Running Text Sebagai Media Informasi Bagi Rumah Edukasi Anak Pesisir Imran Lubis; Tommy Tommy; Rosyidah Siregar; Andi Marwan Elhanafi; Ruswan Nurmadi
Jurnal Pengabdian Kepada Masyarakat Digital Vol 2, No 3: JUPED - Agustus 2023
Publisher : Insight Power (Kekuatan Wawasan)

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

Abstract

Saat ini sudah banyak sekali kemajuan teknologi yang telah memenuhi kebutuhan manusia dalam aktifitas sehari-hari. Salah satu contoh kemajuan teknologi yang digunakan  dalam penyampaian informasi dengan tampilan Dot Matriks LED (Light Emitting Diode). Running text merupakan media elektronik digital berbentuk papan informasi yang dirancang dari beberapa LED dan disusun matriks untuk menampilkan teks. Rumah Edukasi Anak Pesisir merupakan sebuah lembaga nirlaba yang berkegiatan dalam bidang pendidikan yang berhubungan dengan masyarakat, namun pada lembaga ini tidak memiliki media informasi untuk menyampaikan pengumuman terkait dengan kegiatan-kegiatan yang akan dilaksanakan. Dengan ditemukannya permasalahan ini, tim pengabdian masyarakat Universitas Harapan Medan memberikan solusi dengan membuatkan running text yang dipasang di depan tempat edukasi Rumah Edukasi Anak Pesisir. Melalui rancang bangun running text ini diharapkan sistem penyampaian informasi oleh Rumah Edukasi Anak Pesisir lebih efektif dan efisien, proses perubahan teksnya dapat dilakukan sewaktu-waktu dan dan proses perubahan data running text menjadi lebih mudah. Running text yang digunakan type LED matrix P10 ukuran 96x32 cm. Kata kunci: Rumah Edukasi Anak Pesisir, Running Text, Media Informasi
Base-Delta Dynamic Block Length and Optimization on File Compression Tommy; Ferdy Riza; Rosyidah Siregar; Manovri Yeni; Andi Marwan Elhanafi; Ruswan Nurmadi
Journal of Computer Networks, Architecture and High Performance Computing Vol. 5 No. 1 (2023): Article Research Volume 5 Issue 1, January 2023
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/cnahpc.v5i1.1993

Abstract

Delta compression uses the previous block of bytes to be used as a reference in the compression process for the next blocks. This approach is increasingly ineffective due to the duplication of byte sequences in modern files. Another delta compression model uses the numerical difference approach of the sequence of bytes contained in a file. Storing the difference value will require fewer representation bits than the original value. Base + Delta is a compression model that uses delta which is obtained from the numerical differences in blocks of a fixed size. Developed with the aim of compressing memory blocks, this model uses fixed-sized blocks and does not have a special mechanism when applied to file compression in general. This study proposes a compression model by developing the concept of Base+Delta encoding which aims to be applicable to all file types. Modification and development carried out by adopting a dynamic block size using a sliding window and block header optimization on compressed and uncompressed blocks giving promising test results where almost all file formats tested can be compressed with a ratio that is not too large but consistent for all file formats where the ratio compression for all file formats obtained between 0.04 to 12.3. The developed compression model also produces compression failures in files with high uncompressed blocks where the overhead of additional uncompressed blocks of information causes files to become larger with a negative ratio obtained of -0.39 to -0.48 which is still relatively small and acceptable.
Pengaruh Leverage, Total Asset Turnover Dan Ukuran Perusahaan Terhadap Harga Saham Dengan Deviden Payout Ratio Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2017-2021 Fazharullah, Mhd.; Sani, Ahmad; Nurmadi, Ruswan
Jurnal Manajemen Akuntansi (JUMSI) Vol 4, No 2: 2024
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v4i2.4295

Abstract

The purpose of this study was to test and analyze the effect of leverage, total asset turnover, company size on stock prices with the dividend payout ratio as an intervening variable. The approach used in this research is a quantitative approach. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study used purposive sampling, amounting to 21 companies. Data collection techniques in this study using documentation techniques. Data analysis techniques in this study used path analysis using statistical analysis using Auter Model Analysis, Inner Model Analysis, and Hypothesis Testing. Data processing in this study uses the PLS (Partial Least Square) software program.The results of this study prove that directly leverage, total asset turnover and dividend policy have no effect on stock prices, company size has an effect on stock prices, leverage, total asset turnover has no effect on dividend policy, dividend policy is not able to mediate the effect of leverage, total asset turnover and company size to stock price.
Pengaruh Independensi, Kompetensi dan Pengalaman Audit terhadap Kemampuan Pendeteksian Kecurangan dengan Skeptisisme Profesional sebagai Variabel Moderasi Natasya, Nindy; Mhd Karya Satya Azhar; Ruswan Nurmadi
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 3 (2024): Edisi September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i3.1422

Abstract

This research aims to determine the effect of independent, competence and audit experience on fraud detection capabilities with professional skepticism as a moderating variable at Public Accounting Firms in Medan City. This research uses a saturated sampling method (census), namely a sampling method when the entire population is sampled. This saturated sampling method was used because the entire population in this reseacrh was 108 auditors. Of the 108 auditors at the Public Accounting Firm in Medan City, 64 samples were obtained which could be used as data in the research. The data used in this research is primary data, namely in the form of a questionnaire using questions stated on a Likert scale of 1 to 5. The results of this research indicate that the independence variable has no effect on the ability to detect fraud. Meanwhile, the competency and audit experience variables have a significant effect on the ability to detect fraud. . Professional skepticism is unable to moderate the influence of independence, competence and audit experience on the ability to detect conditions. Professional skepticism is unable to moderate the influence of independence, competence and audit experience on the ability to detect conditions.
Co-Authors Ahmad Sani Andi Marwan Elhanafi Andi Marwan Elhanafi Andi Marwan Elhanafi, Andi Marwan Annisa Annisa Annisa Ashari Asmiraldha, Indah Nur Azwansyah Habibie, Azwansyah Dedy Irwan Desi Ika Dilla Armeice Erika Debora Tambunan Fahrika Ariyani Lubis Fazharullah, Mhd. Ferdy Riza Filza Ilma Ilham Ramadhan Nasution Indah Nur Asmiraldha Indriyani, Lisa Kersna Minan Lestari, Bunga Indah Listiorini Listiorini Liza Novietta Lubis, Aniza R. Lubis, Hafiana Anggraini M Rangga Arofhy M. Dahrul Rizki Manovri Yeni Marwan Elhanafi, Andi Mayesa Sintiya Muhammad Arief Muhammad Karya Satya Azhar Nadya Laras Redytha Natasya, Nindy Ningsih, Indah Ramada Novietta , Liza Nur Zahra Nurwijayanti Pasaribu, Dicko Reynaldi 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 Tommy Widiya Anggraini Yani Suryani