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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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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 : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol3No2.pp142-149

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."
PENGARUH PROFITABILITAS, CORPORATE SOCIAL RESPONSIBILITY, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019 Filza Ilma; Kersna Minan; Ruswan Nurmadi
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 5 No 2 (2022): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol5No2.pp110-122

Abstract

This research aims to determine the effect of profitability, corporate social responsibility, and liquidity on firm value with capital structure as an intervening variable. This research used secondary data, which were financial reports from manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2015-2019. Sample selected by purposive sampling, from 31 companies with 5 years of observation were 155 data. The analysis method used path analysis. The results of this research showed that profitability had no significant effect on capital structure, corporate social responsibility and liquidity had a significant effect on capital structure, profitability and corporate social responsibility had a significant effect on firm value, liquidity and capital structure had no significant effect to firm value. And the capital structure is unable to mediate the relationship between profitability, corporate social responsibility, and liquidity on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from the period of 2015 to 2019.
Pengaruh ROA dan Firm Size Terhadap DPR Dengan Corporate Governance Sebagai Variabel Intervening Erika Debora Tambunan; Rizki Fillhayati Rambe; Ruswan Nurmadi
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 4 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i4.502

Abstract

This research aims to determine Return on Asset 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 results of testing sub structure I show that Return on Asset has a positive effect on Corporate Governance. Meanwhile, Firm Size has no effect on Corporate Governance. The results of sub-structure II testing show that Return on Asset has a positive effect on Dividend Payout Ratio and Corporate Governance has a negative effect on Dividend Payout Ratio, while 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 on Dividend Payout Ratio. Meanwhile, Corporate Governance is not able to mediate the effect of Firm Size on the Dividend Payout Ratio.
Pengaruh Likuiditas dan Aktivitas Terhadap Financial Distress Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Food & Beverage yang Terdaftar di BEI Periode 2017-2022 Indah Nur Asmiraldha; Liza Novietta; Ruswan Nurmadi
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 4 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i4.541

Abstract

This research aims to know the influence of Liquidity and Activity on Financial Distress with Profitability as a Moderating. The population used in this research is a food & beverage sub sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2022 period. This type of research is an associative study using quantitative method. The sampling is conducted using the purposive sampling technique. The number of samples in this research are 28 companies out of 45 population for six years of observation. As a result, a total of 168 data observation samples were obtained. The analysis technique used in this research are logistic regression and MRA (Moderated Regression Analysis). The results showed that Liquidity had a negative and significant effect on Financial Distress, Activity has no effcet on Financial Distress. Profitability can moderate the influence of Liquidity on Financial Distress but cannot moderate the influence of Activity on Financial Distress at food & beverage sub sector companies listed on the Indonesia Stock Exchange for the 2017-2022 periode.
Ukuran Perusahaan Memoderasi Pengaruh Leverage, Likuiditas dan Audit Tenure Terhadap Opini Audit Going Concern Dicko Reynaldi Pasaribu; Ruswan Nurmadi
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 2 (2026): Edisi Mei 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i2.2307

Abstract

This research aims to examine how leverage, liquidity, and audit tenure affect going concern audit opinions, with company size acting as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange from 2019 to 2023. This research uses a quantitative method, with purposive sampling as the sampling technique. The sample criteria obtained were 72 companies with a period of 5 years. The analysis techniques used in this study are Logistic Regression Analysis and Moderated Regression Analysis (MRA). The results of the analysis show that the three independent variables, namely leverage, liquidity, and audit tenure, do not affect the going concern audit opinion. Company size, which acts as a moderating variable, cannot moderate the relationship between leverage, liquidity, and audit tenure on the going concern audit opinion.
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 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 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