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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JMM (Jurnal Masyarakat Mandiri) 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 Sinov : Media Informasi Penelitian Kabupaten Semarang
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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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.
PELATIHAN PEMBUATAN DAN PENGGUNAAN APLIKASI E-LEARNING INTERAKTIF BERBASIS CONTENT MANAGEMENT SYSTEM Adidtya Perdana; Nurul Ain Farhana; Ruswan Nurmadi; Anjelus Nadaha Duha; M. Zulfikar Pinem; T. Sofia Chairani
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 6 (2024): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i6.26789

Abstract

Abstrak: Perkembangan teknologi informasi membuka peluang baru dalam dunia pendidikan, termasuk di tingkat sekolah dasar. Namun, banyak sekolah masih menghadapi tantangan dalam mengadopsi teknologi pembelajaran modern. Artikel ini membahas implementasi Program Kemitraan Masyarakat (PKM) yang bertujuan untuk meningkatkan keterampilan teknis tenaga kependidikan dalam menggunakan platform e-learning dan meningkatkan kualitas pembelajaran melalui penerapan aplikasi e-learning interaktif di sekolah dasar. Kegiatan ini melibatkan 21 orang tenaga kependidikan dengan metode sosialisasi, pengembangan aplikasi berbasis Moodle yang terintegrasi dengan Quizizz, pelatihan intensif, serta pendampingan dan evaluasi berkelanjutan. Evaluasi dilakukan melalui kuisioner menunjukkan peningkatan signifikan dalam kemampuan teknologi tenaga kependidikan, di mana 75% melaporkan peningkatan kemampuan teknologi, dan keterlibatan siswa dalam pembelajaran online meningkat dengan 85% guru melaporkan peningkatan partisipasi. Penggunaan fitur kuis interaktif mendorong partisipasi siswa hingga 90%, dengan peningkatan skor rata-rata 25%. Walaupun 20% pengguna masih menghadapi tantangan, program ini membuktikan efektivitas pendekatan komprehensif dalam integrasi e-learning, yang menjadi landasan untuk pengembangan program serupa di masa mendatang.Abstract: The advancement of information technology has opened new opportunities in the field of education, including at the elementary school level. However, many schools still face challenges in adopting modern learning technologies. This article discusses the implementation of the Community Partnership Program (PKM) aimed at enhancing educators' technical skills in using e-learning platforms and improving learning quality through the application of interactive e-learning applications in elementary schools. This initiative involved 21 educators and utilized methods such as socialization, development of a Moodle-based application integrated with Quizizz, intensive training, as well as continuous support and evaluation. Evaluation through surveys showed a significant improvement in educators' technological capabilities, with 75% reporting enhanced skills, and student engagement in online learning increased, with 85% of teachers reporting higher participation. The use of interactive quiz features encouraged student participation to reach 90%, with an average score increase of 25%. Although 20% of users still faced challenges, the program demonstrated the effectiveness of a comprehensive approach to e-learning integration, laying the groundwork for the development of similar programs in the future.
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.
Co-Authors Adidtya Perdana Ahmad Sani Andi Marwan Elhanafi Andi Marwan Elhanafi Andi Marwan Elhanafi, Andi Marwan Anjelus Nadaha Duha Annisa Annisa Annisa Ashari Asmiraldha, Indah Nur Azwansyah Habibie, Azwansyah Dedy Irwan Desi Ika Dicko Reynaldi Pasaribu 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 M. Zulfikar Pinem 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 Nurul Ain Farhana Nurwijayanti Pasaribu, Dicko Reynaldi Purnama Nabila Putriani Sormin Rizki Fillhayati Rambe Rizki Fillhayati Rambe Rizki Fillhayati Rambe Shiva Angelica sipa, Shiva Angelica Siregar, Rosyidah Syahputri, Nenna Irsa T. Sofia Chairani Tambunan, Erika Debora Tasya Rahmadani Tommy Tommy Tommy Tommy Tommy Widiya Anggraini Yani Suryani