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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) 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
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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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.
FIRM VALUE DETERMINANTS OF MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE Novietta, Liza; Nurmadi, Ruswan
Accounting and Business Journal Vol 3 No 2 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v3i2.3921

Abstract

The purpose of this research aimed to analyzed the effect of Profitability and Firm Size on Firm Value with Capital Structure as intervening variable. This research used secondary data, that were financial reports from manufacturing companies listed in Indonesia Stock Exchange (IDX) on the period of 2015-2019. The analysis method used was path analysis. Based on the results of this research showed that Profitability had significant effect to Capital Structure, Firm Size had significant effect to Capital Structure, Profitability had significant effect to Firm Value, Firm Size had significant effect to Firm Value, Capital Structure had significant effect to Firm Value, Capital Structure was able to mediate the relationship between Profitability on Firm Value, and Capital Structure was able to mediate the relationship between Firm Size on Firm Value in manufacturing companies listed in Indonesia Stock Exchange (IDX) on the period of 2015-2019.
The Effect Of Profitability And Liquidity On Firm Value With Dividend Policy As Moderating Variable Nurmadi, Ruswan; Novietta, Liza
Accounting and Business Journal Vol 4 No 1 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i1.4061

Abstract

The purpose of this research aimed to analyze the effect of Profitability and Liquidity on Firm Value with Dividend Policy as moderating variable. This research used secondary data, which were financial reports from LQ-45 companies that were listed in the Indonesia Stock Exchange (IDX) on the period of 2015-2019. The analysis method used was moderated regression analysis. Based on the results of this research showed that the value of determination after moderation was greater than the value of determination before moderation, which meant that the moderating variable, Dividend Policy (PBV), can strengthen the influence of the Profitability (ROA) and Liquidity (CR) variables on the Firm Value (PBV) variable. Profitability (ROA) had a significant effect on Firm Value (PBV), Liquidity (CR) had a significant effect on Firm Value (PBV), Moderation 1 (DPR) could moderate the effect of Profitability (ROA) on Firm Value (PBV) and Moderation 2 (DPR) cannot moderate the effect of Liquidity (CR) on Firm Value (PBV).
ACCOUNTING STANDARDS FOR MICRO, SMALL AND MEDIUM ENTERPRISES: EFFECTIVE OR NOT? Nurmadi, Ruswan; Novietta, Liza
Accounting and Business Journal Vol 2 No 2 (2020): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v2i2.1020

Abstract

Micro, Small and Medium Enterprises (MSMEs) in economies around the world are very large. It's easy to start a business because the capital needed is not as big as if you are doing a big business, making the number of micro, small and medium entrepreneurs increase every year. Micro, small and medium entrepreneurs have proven their ability to survive in the midst of a financial crisis. Still, there are fundamental problems faced, namely how can the business survive, develop or even excel in competition? Meanwhile, one of the requirements of a capital borrower such as banking is that the business must have financial reports in accordance with financial accounting standards set by regulators. This study uses a literature review to see whether the Financial Accounting Standards for Micro, Small and Medium Enterprises are effective enough based on existing phenomena.
Pelatihan Aplikasi Perpustakaan Berbasis Web Pada Sekolah Budi Satrya Marwan Elhanafi, Andi; Ruswan Nurmadi; Annisa Ashari; Fahrika Ariyani Lubis; Muhammad Azhari; M. Dahrul Rizki; Dedy Irwan
Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2023): Juni 2023
Publisher : Unity Academy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70340/japamas.v2i1.60

Abstract

Web-based library application training at Budi Satrya School is a solution designed to improve the efficiency and accessibility of library services. The purpose of this application training is to make it easier for students and library staff to find, borrow, and return books. Training The app also describes administrative features that allow library staff to manage book collections, student data, and borrowing more efficiently. In this application training, various important menus have been explained such as book search, admin management, student data management, book information management, and website display settings. These menus ensure users can easily access and use the features provided. With this web-based library application training, it is hoped that the library staff of Budi Satrya School can improve skills in library management, improve the better experience for library staff and improve the management of book collections. Evaluation needs to be done to ensure the sustainability and improvement of the quality of services carried out by library staff in managing this application. Keywords: Library, Website, Library Application, Budi Satrya School
PENGARUH DAR DAN TATO TERHADAP PERTUMBUHAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Lubis, Hafiana Anggraini; Listiorini; Ruswan Nurmadi
Journal Accounting International Mount Hope Vol. 2 No. 4 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i4.510

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Debt to Asset Ratio dan Total Asset Turnover terhadap Pertumbuhan Laba dengan Ukuran Perusahaan sebagai variabel moderasi pada perusahaan manufaktur sub sektor aneka industri yang terdaftar di Bursa Efek Indonesia tahun 2018 – 2022. Metode pemilihan sampel yang digunakan adalah purposive sampling. Total pengamatan pada penelitian ini sebanyak 57 perusahaan yang terdiri dari 20 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah Analisis Moderasi dengan pendekatan uji residual dengan alat analisis SPSS versi 26. Hasil pengujian penelitian ini menunjukkan bahwa secara parsial menunjukkan bahwa Debt to Asset Ratio berpengaruh terhadap Pertumbuhan Laba, sedangkan Total Asset Turnover tidak berpengaruh terhadap Pertumbuhan Laba. Hasil uji residual menunjukkan bahwa Ukuran Perusahaan mampu memoderasi pengaruh Debt to Asset Ratio terhadap Pertumbuhan Laba, sedangkan Ukuran Perusahaan tidak mampu memoderasi Total Asset Turnover terhadap Pertumbuhan Laba.
PENGARUH STRUKTUR ASET DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI sipa, Shiva Angelica; Liza Novietta; Ruswan Nurmadi
Journal Accounting International Mount Hope Vol. 2 No. 4 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i4.518

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Struktur Aset dan Risiko Bisnis terhadap Struktur Modal dengan Profitabilitas sebagai variabel moderasi. Jenis penelitian ini merupakan jenis penelitian asosiatif kausal dengan metode penelitian yang digunakan adalah metode kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Teknik pengambilan sampel dalam penelitian ini dengan menggunakan metode purposive sampling dengan jumlah sampel sebanyak 66. Teknik analisis data penelitian ini menggunakan Moderated Regression Analysis (MRA) Hasil penelitian ini menunjukkan bahwa struktur aset berpengaruh terhadap struktur modal tetapi risiko bisnis tidak berpengaruh terhadap struktur modal. Profitabilitas tidak dapat memoderasi pengaruh struktur aset dan risiko bisnis terhadap struktur modal
Pengaruh Likuiditas, Leverage dan Aktivitas Terhadap Financial Distress Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Sub Sektor Food & Beverage Yang Terdaftar Di BEI Periode 2017-2022 Asmiraldha, Indah Nur; Novietta , Liza; Nurmadi, Ruswan
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.v4i3.4781

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh likuiditas, leverage, dan aktivitas terhadap financial distress, dengan profitabilitas sebagai variabel moderasi. Populasi yang diteliti adalah perusahaan sub sektor food & beverage yang terdaftar di Bursa Efek Indonesia selama periode 2017-2022. Penelitian ini merupakan jenis penelitian asosiatif dengan pendekatan kuantitatif, dan sampel dipilih menggunakan metode purposive sampling. Dari 45 populasi perusahaan, sebanyak 28 perusahaan dipilih sebagai sampel, dengan total sampel 168 data pengamatan selama enam tahun. Analisis data dilakukan menggunalkaln teknik regresi logistik dan MRAL (Moderated Regression Analysis). Hasil penelitian menunjukkan bahwal likuiditas memiliki pengaruh negatif yang signifikan terhadap financial distress, sedangkan leverage memiliki pengaruh positif yang signifikan terhadap financial distress. Aktivitas tidak memiliki pengaruh terhadap financial distress. Profitabilitas mampu memoderasi pengaruh likuiditas terhadap financial distress, tetapi tidak mampu memoderasi pengaruh leverage daln aktivitas terhadap financial distress pada perusahaan sub sektor food & beverage yang terdaftar di Bursa Efek Indonesia periode 2017-2022.
Pengaruh Pertumbuhan Penjualan, Struktur Aset, Risiko Bisnis, dan Ukuran Perusahaan terhadap Struktur Modal dengan Profitabilitas Sebagai Variabel Moderasi Shiva Angelica; Liza Novietta; Ruswan Nurmadi
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.v5i1.1560

Abstract

This study aims to analyze the effect of Sales Growth, Asset Structure, Business Risk, and Company Size on Capital Structure, with Profitability as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022. The type of research conducted is quantitative with a causal associative approach. The study population includes all manufacturing companies listed on the IDX during that period. Sampling was carried out using the purposive sampling method, resulting in 66 companies observed for five consecutive years, so that the total sample obtained was 330. The analysis methods applied in this study include Descriptive Statistical Analysis, Classical Assumption Test, Hypothesis Test, Multiple Linear Regression Analysis, and Moderated Regression Analysis (MRA). The results of the study indicate that Sales Growthand Asset Structure have a significant effect on Capital Structure, while Business Risk and Company Size do not affect Capital Structure. In addition, Profitability cannot moderate the relationship between Sales Growth, Asset Structure, Business Risk, and Company Size on Capital Structure.
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 Desi Ika Dilla Armeice Fahrika Ariyani Lubis Fazharullah, Mhd. Ferdy Riza Ilham Ramadhan Nasution 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 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 Sintiya, Mayesa sipa, Shiva Angelica Siregar, Rosyidah Syahputri, Nenna Irsa Tambunan, Erika Debora Tasya Rahmadani Tommy Tommy Tommy Tommy Tommy Widiya Anggraini Yani Suryani