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All Journal Jurnal Reviu Akuntansi dan Keuangan MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Kajian Manajemen Bisnis Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Krisna: Kumpulan Riset Akuntansi Jurnal Bisnis dan Manajemen JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS Journal of Economics, Business, & Accountancy Ventura MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi dan Pajak Jurnal Manajemen & Keuangan IJBE (Integrated Journal of Business and Economics) Sains Manajemen:Jurnal Manajemen UNSERA JURNAL MANAJEMEN MOTIVASI Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen AFRE Accounting Financial Review Maneggio: Jurnal Ilmiah Magister Manajemen Hasil Pengabdian Kepada Masyarakat Jurnal Organisasi Dan Manajemen Khadimul Ummah Journal of Social Dedication Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Samudra Ekonomi dan Bisnis Journal of Education, Humaniora and Social Sciences (JEHSS) EKUITAS (Jurnal Ekonomi dan Keuangan) E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis JMD: Jurnal Riset Manajemen & Bisnis Dewantara Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal Riset Akuntansi Aksioma SULTANIST: Jurnal Manajemen dan Keuangan Jurnal Ilmu Manajemen Jurnal Riset Bisnis dan Manajemen Jurnal Manajemen International Journal of Business Economics (IJBE) AKTUAL International Journal Reglement & Society (IJRS) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) International Journal Of Science, Technology & Management (IJSTM) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceeding International Seminar of Islamic Studies Prosiding Seminar Nasional Universitas Serambi Mekkah International Journal Of Economics Social And Technology Journal of Management Analytical and Solution Journal of International Conference Proceedings Mandiri: Jurnal Akuntansi dan Keuangan Medani : Jurnal Pengabdian Masyarakat International Journal of Economic, Technology and Social Sciences (Injects) IIJSE Journal Of Management Analytical and Solution (JoMAS)
Jufrizen
Universitas Muhammadiyah Sumatera Utara
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Pengaruh Debt To Equity Ratio, Return On Equity, Return On Assets Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Farmasi Jufrizen Jufrizen; Illa Nurain Al Fatin
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 4, No 1 (2020): April 2020
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.76 KB) | DOI: 10.30601/humaniora.v4i1.677

Abstract

The purpose of this study was to determine and analyze the influence of Debt to Equity Ratio, Return On Equity, Return On Assets and firm size on firm value either partially or simultaneously on Pharmaceutical Companies Listed on the Indonesia Stock Exchange. The approach used in this research is an associative approach. The population in this study are all pharmaceutical companies that are listed on the Indonesia Stock Exchange while the samples that meet the criteria for withdrawal of observations made for five years and as many as six (6) pharmaceutical companies listed on the Indonesia Stock Exchange. Data collection techniques in this study using documentation techniques. Data analysis techniques in this study used the Multiple Regression. The results of this study prove that partially there is no influence of Debt to Equity Ratio on firm value. there is no effect of Return On Equity on firm value, there is no effect of Return On Assets on firm value, there is no influence of firm value on firm value. Simultaneously there is no influence of Debt to Equity Ratio, Return On Equity, Return On Assets and firm size together on the firm value of pharmaceutical companies listed on the Indonesia Stock Exchange
Pengaruh Penempatan, Kompensasi dan Pelatihan Kerja Terhadap Kinerja Pegawai Inspektorat Kabupaten Mandailing Natal Suwandi Usman; Muis Fauzi Rambe; Jufrizen Jufrizen
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 5, No 1 (2021): April 2021
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/humaniora.v5i1.1671

Abstract

Penelitian ini bertujuan untuk menganalisis  pengaruh  penempatan  pegawai, kompensasi, dan pelatihan kerja terhadap kinerja pegawai  Inspektorat Kabupaten Mandailing Natal baik secara parsial maupun simultan.  Penelitian yang digunakan adalah penelitian survei, yaitu penelitian yang mengambil sampel dari suatu populasi dan menggunakan kuisioner sebagai alat pengumpulan data. Pada penelitian ini populasi dan sampelnya adalah seluruh pegawai Negeri Sipil di kantor Inspektorat Kabupaten Mandailing Natal yang berjumlah 41 (empat puluh satu) Orang. Jenis data yang digunakan adalah  data primer  dan  pengumpulan data yang digunakan adalah kuesioner dan wawancara. Teknik analisis data adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial mapun simultan, penempatan  pegawai, kompensasi, dan pelatihan kerja berpengaruh terhadap kinerja pegawai  Inspektorat Kabupaten Mandailing Natal.
Model Faktor Determinan Pemilihan Karir Mahasiswa Akuntansi Sebagai Konsultan Pajak Pada Universitas Swasta Di Kota Medan Edisah Putra Nainggolan; Maya Sari; M. Firza Alpi; Jufrizen Jufrizen
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.943

Abstract

This study aims to produce a Model of Determining Career Selection of Accounting Students as Tax Consultants at Private Universities in the City of Medan. While the specific objective: Studying the factors that influence the Career Selection of Accounting Students as a Tax Consultant at a Private University in the City of Medan. The population in this study were all accounting students in several private universities in Medan. Sampling in this study used purposive sampling with proposals from accounting majors in semester II, IV, VI and VIII. Determination of the number of samples in this study is based on the Central Limit Theorema which says the number of samples to reach a normal curve of at least 30 respondents. The type of data used in this study uses primary data. Data collected by distributing questionnaires to students. The data analysis technique used is descriptive statistical analysis and multiple regression analysis. The results showed that partial and simultaneous work environment, personality, social values, professional recognition, professional training and gender significantly influence the Career Interests of Private University Accounting Students in Medan City
Model Kepatuhan Wajib Pajak (Studi pada Wajib Pajak yang Melakukan Usaha di Kota Medan) Dahrani Dahrani; Maya Sari; Fitriani Saragih; Jufrizen Jufrizen
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1513

Abstract

This study aims to produce a Taxpayer Compliance model (Study on Taxpayers Doing Business in Medan City. The research was conducted in Medan City. The population of this study is taxpayers who carry out business activities in Medan City, both individual taxpayers and businessmen. corporate tax. Because the number of taxpayers who carry out activities in Medan City is very large and the population is unknown, a sample selection was made and 97 taxpayers were obtained. The sample selection was taken by convenience sampling technique. The survey used a media questionnaire (questionnaire). The data analysis technique used was descriptive statistical analysis and SEM-PLS with Smart PLS software. The results showed that there was a significant positive effect of procedural justice on Taxpayer Compliance. There was a significant positive effect of norms. per sonal on Taxpayer Compliance. there is a significant positive effect of procedural justice on personal norms. Moderation of Trust in Tax Authorities is able to strengthen the effect of procedural justice on Taxpayer Compliance
The Testing Model of Financial Management Ability of Small and Medium Enterprises (SMEs) Maya Sari; Irfan Irfan; Jufrizen Jufrizen; Leni Deli
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1041.395 KB) | DOI: 10.22219/jrak.v10i3.13331

Abstract

This research aims to know the effect of financial literacy directly or indirectly through financial management of SMEs in Medan city by financial inclusion. The research uses quantitative method to associative approach with the data technic analysis using path analysis. Data were complied through questionnaries, interviews and  documentation from a sample of 205 SMEs. The result of the research concludes that financial literacy affects to financial inclusion, the financial inclusion affects to the financial management ability, financial literacy affects to the financial management ability positively and significantly. Financial literacy also affects to financial management on SMEs in Medan city directly or indirectly. The limitation of this study is the lack of empirical research of SMEs in Medan city. The Implications of this research is that SMEs in maintaining and developing business competition in the future.
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN PLASTIK DAN KEMASAN YANG TERDAFTAR DI BEI Jufrizen .
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 14, No 2 (2014): Jurnal Ilmu Ekonomi dan Studi Pembangunan
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.807 KB) | DOI: 10.30596/ekonomikawan.v14i2.211

Abstract

This study aims to determine the effect of cash turnover and inventory turnover either partially or simultaneously tehadap profitability in plastics and packaging company listed on the Indonesia Stock Exchange. The approach used in this study is the associative approach. Sources of data in this study are plastic and packaging companies listed in Indonesia Stock Exchange from 2008 until 2011. Independent variables used in this study consisted of cash turnover and inventory turnover, while the dependent variable is the profitability (ROE). Data collection techniques in this study using techniques of documentation. Data analysis techniques in this study using multiple linear regression, t-test, f-test and coefficient of determination. Processing of the data in this study using the software program SPSS (Statistics Package for the Social Sciens) 16.0 for Windows. The results of this study prove that the partial cash turnover has no significant effect on profitability and inventory turnover partially have a significant effect on profitability. And simultaneous cash turnover and inventory turnover have a significant effect on profitability in plastics and packaging company listed on the Indonesia Stock Exchange.
Analisis Penyaluran Kredit Kepada Masyarakat Dalam Meningkatkan Perolehan Pendapatan (Studi Pada PT.Bank Perkreditan Rakyat Duta Adiarta Medan) Jufrizen Jufrizen; Ade Gunawan; Radiman Radiman; Maya Sari
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 19, No 1 (2019)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.824 KB) | DOI: 10.30596/ekonomikawan.v19i1.2891

Abstract

Penelitian ini bertujuan untuk mengetahui kemampuan perusahaan dalam menghasilkan pendapatan apabila di analisis dengan menggunakan penyaluran dana kredit. Dimana sudah berjalan dengan baik atau tidak, dan untuk mengetahui apakah tingkat penyaluran dana kredit yang diperoleh perusahaan pada setiap tahunnya. Dalam penelitian ini dengan analisis data menggunakan metode deskriptif, dan sumber data yang digunakan adalah data sekunder. Teknik pengumpulan data yang digunakan adalah dokumentasi dan wawancara. Berdasarkan hasil penelitian diketahui bahwa dari penyaluran dana kredit pada PT. Bank Perkreditan Rakyat Duta Adiarta Medan dalam periode 6 tahun tersebut untuk setiap tahun ada mengalami penurunan namun pendapatan operasional perusahaan meningkat. Jadi dapat dikatakan bahwa penyaluran kredit menurun maka pendapatan juga menurun yang dihasilkan perusahaan. Semakin tinggi penyaluran kredit maka semakin baik hasilnya bagi perusahaan dalam menghasilkan pendapatan sehingga meningkatkan laba bersih. Maka dapat dikatakan penyaluran dana kredit pada tahun 2015 dikatakan rendah dan sebaiknya perusahaan lebih mengoptimalkan sumber daya yang dimiliki seperti asset dan modal perusahaan dalam praktiknya yaitu kegiatan operasional perusahaan dalam pemberian kredit dapat menghasilkan pendapatan yang besar bagi perusahaan.
Pengaruh Faktor Internal Dan Eksternal Terhadap Kinerja Perbankan Pada Bank Umum Yang Terdaftar Di Bursa Efek Indonesia Walad Wirawan; Jufrizen Jufrizen; Muis Fauzi Rambe
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 18, No 1 (2018)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (737.714 KB) | DOI: 10.30596/ekonomikawan.v18i1.2150

Abstract

The rapidly growing of infrastructure development in Indonesia is oneof the financial institutions financing target, especially bankinginstitutions. Banking industry has high level of competition, and needsto perform extremely well in order to be the leader of theirbusiness.This research aims to know the effect of internal factors andexternal factors on bank’s performance at commercial banks category 4(BUKU 4) that listed in Indonesian Stock Exchange.This research usesasosiative method with purposive sampling in order to collect thesecondary datas. Those datas are analyzed using multiple linierregression analysis by SPSS 24. The result of this research shows thatCapital Adequacy Ratio (CAR), Non-Performing Loan (NPL), andinflation rate have significant impact, meanwhile Loan to Deposit Ratio(LDR),Gross Domestic Product (GDP) growth rate, and BI Rate havenon-significant impact on Return on Asset (ROA), which can descibesbetter on this regression model: ROA = -5,055 + 0,308CAR +0,022LDR - 1,516NPL + 0,187IHK – 0,052PDB + 0,061BIR.Therefore,banks need to pay more attention at CAR, LDR, NPL, inflation rate,GDP growth rate, and BI Rate in running their business in order toarchieve better profitability.
SOFT COMPETENCY: UPAYA MENINGKATKAN KEUNGGULAN KOMPETITIF PERUSAHAAN DALAM ERA PERSAINGAN GLOBAL (PENDEKATAN RBV) Jufrizen .; Roni Parlindungan
Jurnal Riset AKuntansi dan Bisnis Vol 14, No 1 (2014): JURNAL RISET AKUNTANSI DAN BISNIS
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v14i1.153

Abstract

Kompetensi merupakan kombinasi antara skill, atribut personal, dan knowledge yang tercermin melalui perilaku kinerja (job behavior) yang dapat diamati, diukur dan dievaluasi. Soft competency berkaitan dengan leadership, communication, interpersonal relation. Biasanya diukur dengan Emotional Intelligent Quotient (EQ). Kritik paper ini terhadap Research Based View (RBV) terutama pada belum adanya definisi yang jelas mengenai peran sumber daya manusia (SDM) di dalam lingkungan perusahaan sebagai bagian dari strategi, apakah diperlakukan sebagai aset atau liability. Hal ini mengingat tidak semua personalia perusahaan dapat digolongkan sebagai aset. Jika demikian, perusahaan yang SDM-nya lebih perubahan orientasi pasar dari monopoli, captive menjadi persaingan (competitive market) , keraguan juga muncul, apakah basis pelanggan (customer base) dapat dianggap sebagai sumberdaya yang dapat di-internalized, atau harus dianggap sebagai faktor luar merupakan variabel yang sulit diperkirakan preferensinya. 
PENGARUH RETURN ON ASSETS (ROA) DAN RETURN ON EQUITY (ROE) TERHADAP EARNING PER SHARE (EPS) PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Rafika - Diaz; - - Jufrizen
JURNAL ILMIAH MANAJEMEN & BISNIS Vol 14, No 2 (2014): MANAJEMEN & BISNIS
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.137 KB) | DOI: 10.30596/jimb.v14i2.181

Abstract

This study aims to determine the effect of Return On Assets (ROA) of theEarning Per Share (EPS), the influence of Return On Equity (ROE) to EarningPer Share (EPS) and to determine the effect of Return On Assets (ROA) andReturn on Equity (ROE) to Earning Per Share (EPS) on insurance companieslisted on the Indonesia Stock Exchange. The results of this study indicate that theReturn On Assets partially do not have significant effect on Earning Per Share.Same thing with Return On Equity is partially no significant effect on Earning PerShare. However, Return on Assets and Return on Equity simultaneous significanteffect on Earning Per Share.
Co-Authors Abdul Hakim Nasution Ade Gunawan Ade Gunawan Ade Putra Wijaya Siregar Adilla Bahri Lubis, Nur Afni Sasqia Putri Lubis Aghnia Meilana Putri Al-Hafizh , Fahri Arsya Ami Kumala Sari Anggita Dwi Kesuma Annisa, Nina Ariza, Cintya Asfa, Qoula Atnuari Rosalia Azila Azuar Juliandi Bahril Datuk Bambang Suhanta Barona, Elsa Laura Rizky Bella Olivia Rizki Dahrani . Dedek Kurniawan Dedek Kurniawan Gultom Dedy Dwi Arseto Deliati, Deliati Delyana R. Pulungan Dinda Nurmala Divo Samboja Edisah Putra Nainggolan Ega Sandra Kandhita Elsa Laura Rizky Barona Erika, Virza Fahmi, Muhammad Fajar Pasaribu Farisi, Salman Farisi, Salman Fint Boy Loviky Haneemsipatma, Agis Hanifa Jasin Hanifah Jasin Harahap, Dita Sayidina Hasrudy Tanjung, Hasrudy Hazmanan Khair Hazmanan Khair Hazmanan Khair, Hazmanan Hendra Sutrisno Marbun Illa Nurain Al Fatin Indra Syahputra Irfan Irfan Irfan, Irfan Jasman Saripuddin Jasman Saripuddin Hasibuan Kevin Indajang Khairani Nurul Rahmadhani Khauliyah Liyana Koto, Murviana Leni Deli Lucy Ela Febrianti Maya Sari Maya Sari Maya Sari Maya Sari, Maya Sari Mayang Permata Sari Maysarah Nabila Molana Malik Pandia Molana Malik Pandia Muhammad Adhan Muhammad Andi Prayogi Muhammad Arif Muhammad Arif Muhammad Arif Susilo Muhammad Elfi Azhar Muhammad Fadli Nasution Muhammad Fahmi Muhammad Firza Alpi, Muhammad Firza Muhammad Irfan Nasution Muhammad Ras Muis Muhammad Rizky Hutasuhut Muhammad Shareza Hafiz MUIS FAUZI RAMBE Mukmin Mukmin Mukmin Mukmin Mukmin Mukmin Murviana Koto Muskadi Sembiring Muslih Muslih Muslih Muslih Nadia Ika Purnama Nadia Ika Purnama Nadia Nadia NEL ARIANTY Novien Rialdy Nurhalizah, Mutia Nurhasanah Nurhasanah Pandapotan Ritonga Pirari, Wimpi Siski Pratama, Nugraha Rachmad Reza F Radiman Radiman Radiman Radiman Radiman Radiman Radiman Radiman Radiman Rafika - Diaz Rahmat, Muhammad Raihanah Daulay Rika Kartika Roni Parlindungan Salman Farisi Salman Farisi Sandra Pratiwi Saragih, Fitriani Satria Mirsya Affandy Nasution Satria Tirtayasa Sharifah Fathia Hannisa Noor Siagian, Hendra Sakti Putra Sianipar, Dahniar Simatupang, Jumeida Siregar, Qahfi Romula Siti Mujiatun Siti Mujiatun Sri Fitri Wahyuni Sri Fitri Wahyuni Sri Puji Lestari Surya Hamdani Surya Sanjaya Suwandi Usman Syafrida Hani Tasya Fadillah Noor Tirtayasa, Satria Tupti, Zulaspan Veithzal Rivai Zainal Walad Wirawan Weni Hawariyuni YUDI SISWADI Yusnandar, Willy Zein, Soeltan Mahzar