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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
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Pengaruh Return On Asset, Free Cash Flow, Firm Size, Terhadap Dividend Payout Ratio Dengan Corporate Governance Sebagai Variabel Intervening Pada Perusahaan Manufaktur Tambunan, Erika Debora; Rambe, Rizki Fillhayati; Nurmadi, Ruswan
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2197

Abstract

This research aims to determine Return on Asset, Free Cash Flow, and Firm Size on Dividend Payout Ratio with Corporate Governance as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2021. The sample selection method used is purposive sampling. The total observations in this research were 155 observations consisting of 31 companies. The data analysis technique used in this research is path analysis with the SPSS version 26 analysis tool. The test results of sub structure I show that Return on Asset and Free Cash Flow have a positive effect on Corporate Governance. While Firm Size has no effect on Corporate Governance. The results of sub-structure II testing show that Return on Asset and Free Cash Flow have a positive effect on Dividend Payout Ratio. Meanwhile, Corporate Governance have a negative effect on Dividend Payout Ratio and Firm Size has no effect on Dividend Payout Ratio. The sobel test results show that Corporate Governance is able to mediate the effect of Return on Asset and Free Cash Flow on Dividend Payout Ratio. Meanwhile, Corporate Governance is unable to mediate the effect of Firm Size on the Dividend Payout Ratio.
Base-Delta Dynamic Block Length and Optimization on File Compression Tommy; Riza, Ferdy; Siregar, Rosyidah; Yeni, Manovri; Elhanafi, Andi Marwan; Nurmadi, Ruswan
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 KEPEMILIKAN MANAJERIAL, STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING (STUDI PADA PERUSAHAAN SEKTOR PROPERTY & REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2019-2023) Lestari, Bunga Indah; Nurmadi, Ruswan; Listiorini, Listiorini
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.21062

Abstract

Penelitian ini bertujuan untuk mengetahui kepemilikan manajerial, struktur modal, dan profitabilitas terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel moderasi pada perusahaan property & real estate yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2023. Metode pemilihan sampel yang digunakan adalah purposive sampling. Total pengamatan pada penelitian ini sebanyak 55 sampel dengan 5 tahun pengamatan terdiri dari 11 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis moderasi menggunakan Moderated Regression Analysis. Hasil pengujian penelitian ini menunjukkan bahwa kepemilikan manajerial, struktur modal, dan profitabilitas secara simultan atau bersama – sama berpengaruh terhadap nilai perusahaan. Secara parsial, kepemilikan manajerial dan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan struktur modal tidak berpengaruh terhadap nilai perusahaan. Kebijakan dividen mampu memoderasi serta memperkuat pengaruh kepemilikan manajerial dan profitabilitas terhadap nilai perusahaan. Kebijakan dividen tidak mampu memoderasi pengaruh struktur modal terhadap nilai perusahaan.
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 (Jebma) 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 LIKUIDITAS, STRUKTUR ASET, DAN KEPEMILIKAN MANAJERIAL TERHADAP STRUKTUR MODAL DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Lubis, Aniza R.; Nurmadi, Ruswan; Novietta, Liza
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024 (Special Issue)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.33707

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, struktur aset, dan kepemilikan manajerial terhadap struktur modal dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Metode penelitian yang digunakan adalah purposive sampling. Total pengamatan pada penelitian ini sebanyak 82 perusahaan yang terdiri dari 25 sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah Moderated Regression Analysis dengan menggunakan alat analisis SPSS 26. Hasil penelitian ini menunjukkan bahwa likuiditas dan struktur aset berpengaruh signifikan terhadap struktur modal, dan kepemilikan manajerial tidak berpengaruh signifikan terhadap struktur modal. Ukuran perusahaan mampu memoderasi pengaruh likuiditas dan kepemilikan manajerial, tetapi ukuran perusahaan tidak mampu memoderasi pengaruh struktur aset terhadap struktur modal.
Pengaruh Leverage, Likuiditas Dan Audit Tenure Terhadap Opini Audit Going Concern Pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Pasaribu, Dicko Reynaldi; Nurmadi, Ruswan
PROSIDING SENADIKA : Seminar Nasional Akademik Vol 2 No 1 (2025): PROSIDING SEMINAR NASIONAL AKADEMIK (SENADIKA) 2025
Publisher : PROSIDING SENADIKA : Seminar Nasional Akademik

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

Abstract

Penelitian ini bertujuan untuk mengkaji bagaimana pengaruh leverage, likuiditas dan audit tenure terhadap opini audit going concern pada perusahaan infrastruktur yang terdaftar di BEI tahun 2019-2023. Penelitian ini menggunakan metode kuantitatif, dengan metode pengambilan sampel yang digunakan adalah teknik purposive sampling. Kriteria sampel yang diperoleh adalah sebanyak 47 perusahaan dengan periode 5 tahun. Teknik analisis yang digunakan dalam penelitian ini adalah Analisis Regresi Logistik. Hasil analisis menunjukkan bahwa ketiga variabel independen yakni leverage, likuiditas, dan audit tenure tidak berpengaruh terhadap opini audit going concern.
PENGARUH AKUNTASI FORENSIK, WHISTLEBLOWING SYSTEM, DAN AUDIT INVESTIGASI TERHADAP PENGUNGKAPAN FRAUD DENGAN SKEPTISISME PROFESIONAL SEBAGAI VARIABEL MODERASI Ningsih, Indah Ramada; Novietta, Liza; Nurmadi, Ruswan
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7539

Abstract

Fraud disclosure is a crucial issue in public sector accountability that requires effective mechanisms to detect and prevent fraudulent practices. This study aims to examine the impact of forensic accounting, whistleblowing systems, and investigative audits on fraud disclosure, and to test the role of professional skepticism as a moderating variable. Using a quantitative approach with an associative research design, the population comprised all 183 employees of the Financial and Development Supervisory Agency (BPKP) of North Sumatra Province. Through a saturated sampling method, 76 valid responses were collected using questionnaires. Data were analyzed with multiple linear regression and moderated regression analysis (MRA). The results show that forensic accounting, whistleblowing systems, and investigative audits have a positive and significant effect on fraud disclosure. However, professional skepticism does not moderate the relationship between these variables and fraud disclosure. These findings suggest that the application of forensic accounting, whistleblowing mechanisms, and investigative auditing can strengthen fraud disclosure practices, but auditors’ professional skepticism does not significantly enhance this relationship. This study contributes to the existing literature by underlining the limitations of professional skepticism as a moderating factor in fraud disclosure, particularly within public sector audit institutions in Indonesia
Corporate Social Responsibility Dalam Memoderasi Pengaruh Profitabilitas, Likuiditas Dan Kebijakan Dividen Terhadap Nilai Perusahaan Barang Konsumsi Subsektor Makanan Dan Minuman Yang Terdaftar Di BEI Periode 2019-2023 Indriyani, Lisa; Novietta, Liza; Nurmadi, Ruswan
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7544

Abstract

This research aims to determine Corporate Social Responsibility in moderating the effect of Profitability, Liquidity and Dividend Policy on the Firm Value of consumer goods companies in the food and beverage sub-sector listed on the IDX for the 2019-2023 period. The sample in this study was 19 food and beverage sub-sector companies in the 2019-2023 period. The data analysis technique used was multiple linear regression analysis and moderated regression analysis (MRA) test with statistical data processing using the SPSS data processing application version 26.0. The results of this study indicate: (1) Profitability proxied using Return On Equity has a positive and significant effect on Firm Value, (2) Liquidity proxied using Current Ratio has a positive and significant effect on Firm Value, (3) Dividend Policy proxied using Dividend Payout Ratio has a positive and significant effect on Firm Value, (4) Corporate Social Responsibility (CSR) has a positive but insignificant effect on Firm Value, (5) Corporate Social Responsibility (CSR) is unable to moderate the influence of Profitability on Firm Value, (6) Corporate Social Responsibility (CSR) is unable to moderate the influence of Liquidity on Firm Value, (7) Corporate Social Responsibility (CSR) is unable to moderate the influence of Dividend Policy on Firm Value.
Pengaruh Profitabilitas, Umur Perusahaan, Dan Struktur Modal Terhadap Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2019-2023) Mayesa Sintiya; Ruswan Nurmadi
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4100

Abstract

This study aims to determine the effect of profitability, firm age, and capital structure on audit delay, with firm size as a moderating variable, in manufacturing companies listed on the Indonesia Stock Exchange for the 2019–2023. The sample was obtained through purposive sampling, with companies meeting the research criteria. The population in this study was 282 manufacturing companies listed on the Indonesia Stock Exchange. In comparison, the sample in this study amounted to 40 companies over the 5 years of research, so the total sample in this study wa 200 samples. This study is an associative study with a quantitative approach. The data used are secondary from the companies' annual financial reports. The data analysis techniques used were multiple linear regression and Moderated Regression Analysis (MRA). The study's results indicate that profitability and firm age have a negative effect on audit delay, while capital structure does not significantly impact audit delay. The results of the MRA test indicate that firm size moderates the impact of profitability and firm age on audit delay. In contrast, firm size does not moderate the effect of capital structure on audit delay.
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 : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol4No1.pp78-82

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.
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