Article Per Year (5 Year)
p-Index From 2021 - 2026
3.096
P-Index
This Author published in this journals
All Journal JAKPI Jurnal Riset Akuntansi dan Bisnis JOURNAL OF SCIENCE AND SOCIAL RESEARCH GERVASI: Jurnal Pengabdian kepada Masyarakat Jurnal Investasi Jurnal Akuntansi dan Keuangan Jurnal Manajemen Bisnis Eka Prasetya Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Wiga : Jurnal Penelitian Ilmu Ekonomi Media Riset Akuntansi Auditing & Informasi International Journal of Economic, Technology and Social Sciences (Injects) INOVASI: Jurnal Politik dan Kebijakan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi International Journal for Advanced Research Jurnal Ilmu Ekonomi dan Bisnis
Azizul Kholis
Universitas Negeri Medan
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search

 1   2 
Policy Analysis and Models of Strengthening the Regional Economy Post Covid 19 in North Sumatra Province Muhammad Yusuf; Jumiadi AW; Sulaiman Lubis; Azizul Kholis
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 3 No. 2 (2022): October 2022
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.343 KB) | DOI: 10.53695/injects.v3i2.778

Abstract

This study aims to see how strategic policies can be carried out in meeting the regional economy after the COVID-19 pandemic, both from fiscal strategy and monetary strategy. This research is a field/empirical research with a quantitative approach based on primary and secondary data. The population of this study is all State and Private Universities in North Sumatra Province. For the Regional Government represented by the Statistical Management Agency, the sampling technique is based on judgment Sampling, namely population members are selected based on the consideration of the ease of data collection by the researcher. The results of the research and the results of the analysis show that fiscal policy and monetary policy affect the strengthening of the economy, It is known that fiscal policy affects the strengthening of the economy more than monetary policy, this indicates that the government must pay attention to fiscal policy in strengthening the economy.
Pendampingan Manajemen Usaha Wisata Bahari di Desa Percut Kecamatan Percut Sei Tuan Kabupaten Deli Serdang Azizul Kholis; Tauada Silalahi; Nasirwan; Muhammad Yusuf Harahap
ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Vol. 4 No. 3 (2023): Oktober
Publisher : CERED Indonesia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/jas.v4i3.977

Abstract

Kegiatan PKM ini diarahkan kepada penguatan Pariwisata lokal berbasis desa dengan menjalankan 3 (tiga) misi sekaligus yaitu Pendidikan Sesuai Program Merdeka Belajar Kampus Merdeka Perguruan Tinggi Kemendikbud, Perekonomian dengan Program Desa Wisata Kemendes dan Pelestarian Hutan Mangrove sesuai program Kementerian Kehutanan dan Lingkungan Hidup. Dalam rangka meningkatkan kualitas dan pelayanan wisata bahari, maka sangat perlu adanya peningkatan pengetahuan dan pembinaan yang intensif terhadap mitra, maka tahap awal yang dilakukan tim adalah memberikan pelatihan mengenai keselamatan kerja, sistem bisnis dan sistem promosi terhadap mitra. Hal ini sangat perlu untuk ditingkatkan agar masyarakat lokal Wisata bahari dapat terus mengembangkan potensi-potensi sumber daya yang ada dan menambah keterampilan masyarakat untuk menghadapi pariwisata era baru. Selanjutnya tim memberikan Pelatihan dan sosialisasi untuk pencatatan keuangan dan pemanfaatan media social untuk promosi. Langkah pertama tim membuatkan akun bisnis dibeberapa sosial media seperti Facebook, Instagram dan media sosial lainnya. Kemudian membuatkan WEB agar para wisatawan dapat lebih mengetahui tentang Wisata Bahari. Langkah selanjutnya adalah pendampingan terhadap mitra untuk membuat postingan semenarik dan sesering mungkin disertai dengan detail keterangan produk seperti khasiat agar konsumen lebih tertarik terhadap produk yang dijual.
The Role of the Cloud in moderating Management Support for the Quality of Hospitality Accounting Information Systems Dedy Husrizal Syah; Azizul Kholis; Eko Wahyu Nugrahadi; Taufik Hidayat; Gaffar Hafiz Sagala
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 1 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i1.299

Abstract

The hotel and tourism industry is essential to Indonesia's economy (GDP), especially in North Sumatra, which has the fastest tourist area. The Accounting Information System (SIA) in the hotel industry is beneficial in achieving company goals. Cloud-based SIA integration allows hotels to deliver real-time data so management can access information. This study aims to examine the effect of management support on the quality of SIAs moderated by cloud computing. This study uses quantitative methods by distributing questionnaires. The population in this study is the hotel industry in North Sumatra Province. The sampling technique uses purposive sampling with the criteria of all employees in charge of accounting and financial information systems. The collected data was analyzed using Structural Equational Modelling Partial Least Square (SEM-PLS). The findings obtained from this study showed that management support has a significant positive effect on the quality of accounting information systems, then cloud computing also has a significant positive effect on the quality of accounting information systems, and cloud computing moderates significantly positive relationships between management support and the quality of accounting information systems. The results of this study can be used as recommendations for improving efficiency and accuracy and improving the quality of taking proper business management when an organization implements cloud technology
Sustainable Accounting for Companies in Indonesia’s UNESCO Global Geopark Regions Azizul Kholis; Jufri Darma; Abdul Fatah Hassanudin; Wanda Prayogi
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan: March 2026
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i1.26346

Abstract

The study aims to analyze the role of sustainable accounting in strengthening the corporate image of companies operating in UNESCO Global Geopark (UGGp) areas in Indonesia, by considering corporate social performance and geopark programs as mediating mechanisms. Sustainable accounting in this study encompasses economic, social, and environmental aspects disclosed and reported in accordance with the Global Reporting Initiative and accounting standards applicable in Indonesia. The study is grounded in Stakeholder Theory and Corporate Social Performance, employing a pentahelix approach to capture the complexity of relationships between companies and stakeholders in geopark areas. Research data collected through a survey of 119 company executives operating across 12 UNESCO Global Geoparks in Indonesia and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that the geopark pillar, comprising education, conservation, and community empowerment activities, has a positive effect on corporate social performance and corporate image. Furthermore, corporate social performance and corporate image are shown to play a significant role in encouraging the adoption of sustainable accounting. The disclosure and reporting of sustainable accounting practices also strengthen these relationships, underscoring the importance of transparency in corporate sustainability practices. The contribution of this study lies in enriching the literature on sustainable accounting within conservation-based contexts by demonstrating that geopark programs function as strategic mechanisms linking social performance, corporate image, and the internalization of sustainable accounting in support of sustainable development in Indonesia (;)
Peran Model Pentahelix dalam Meningkatkan Efektivitas Manajemen Bencana dan Pemulihan Pasca Bencana di Sumatera Utara dan Aceh Nelly Armayanti; Azizul Kholis; Dodi Pramana
Inovasi Vol 23 No 1 (2026): INOVASI Jurnal Politik dan Kebijakan
Publisher : Badan Perencanaan Pembangunan, Riset dan Inovasi Daerah Provinsi Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33626/kakn5s11

Abstract

Penelitian ini bertujuan untuk menganalisis peran model Pentahelix dalam meningkatkan efektivitas manajemen bencana serta pemulihan pasca bencana di Provinsi Sumatera Utara dan Aceh. Penelitian ini menggunakan pendekatan mixed methods yang mengombinasikan metode kualitatif dan kuantitatif. Pendekatan kualitatif dilakukan melalui analisis dokumen kebijakan dan studi literatur untuk memahami implementasi tata kelola penanggulangan bencana di tingkat daerah. Sementara itu, pendekatan kuantitatif menggunakan metode Structural Equation Modeling–Partial Least Squares (SEM-PLS) untuk menganalisis hubungan antara aktor dalam model Pentahelix terhadap efektivitas manajemen bencana dan pemulihan pasca bencana. Hasil penelitian menunjukkan bahwa keterlibatan aktor dalam model Pentahelix yang meliputi pemerintah, akademisi, sektor bisnis, masyarakat, dan media memiliki pengaruh yang signifikan terhadap efektivitas manajemen bencana. Selain itu, efektivitas manajemen bencana juga berperan sebagai variabel mediator yang memperkuat hubungan antara kolaborasi aktor dan keberhasilan pemulihan pasca bencana. Temuan penelitian ini menunjukkan bahwa penguatan kolaborasi antar pemangku kepentingan dalam model Pentahelix dapat meningkatkan kapasitas daerah dalam menghadapi dan memulihkan dampak bencana secara lebih efektif. Oleh karena itu, pengembangan tata kelola kolaboratif berbasis model Pentahelix menjadi strategi penting dalam memperkuat sistem penanggulangan bencana di tingkat daerah.
Pengaruh Peran Perangkat Desa, Transparansi, Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa (Studiempirispada Pemerintahan Desadikecamatan Sitellutali Urang Jehe Kabupaten Pakpak Bharat) rosi Magdalena Berutu; azizul kholis; esa setiana
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 1 (2025): April, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i1.122

Abstract

This research aims to determine the influence of the role of village officials on the accountability of village fund management, the influence of transparency on the accountability of village fund management, the influence of community participation on the accountability of village fund management.The population in this study was all village officials in Sitellu Tali Urang Jehe District, which consists of 10 villages. The sampling technique used saturated sampling with a sample size of 60 respondents. The data collection technique uses a questionnaire distributed to village heads, village secretaries, heads of finance, heads of general affairs, heads of welfare and services, and heads of government. The data analysis techniques used are descriptive statistical analysis, validity and reliability testing, classical assumption testing, multiple linear regression analysis and hypothesis testing using SPSS 25 software.The research results show that the role of village officials has a positive effect on the accountability of village fund management with a sig-t value of 0.003 < 0.05. Transparency has no effect on Village Fund Management Accountability, with a sig-t value of 0.818 > 0.05. Community participation has a positive effect on Village Fund Management Accountability with a sig-t value of 0.000 < 0.05. The conclusion of this research is that the role of village officials influences the accountability of village fund management, transparency does not influence the accountability of village fund management, community participation influences the accountability of village fund management
MANAJEMEN RISIKO DAN FAKTOR YANG MEMPENGARUHI PENGUNGKAPANNYA DI BURSA EFEK INDONESIA TAHUN 2020 Abdul Fatah Hassanudin; Nurjaman; Azizul Kholis; Bambang Satriawan
Jurnal Investasi Vol. 8 No. 2 (2022): Jurnal Investasi April 2022
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v8i2.204

Abstract

Manajemen risiko adalah suatu hal yang sangat penting untuk diteliti karena pengungkapan, hal ini dapat berpengaruh terhadap kepercayaan public kepada perusahaan. Untuk itu penelitian ini akan menguji manajemen risiko dan factor yang mempengaruhi pengungkapannya meliputi Pertumbuhan laba, Nilai Perusahaan, ukuran perusahaan, jenis industri, dan kompleksitas bisnis. Populasi mencakup seluruh perusahaan di PT BEI dan sampel terfokus pada perusahaan yang menjalankan bisnis non keuangan, yaitu sebanyak 257 perusahaan yang bersumber dari website www.idx.co.id. Pengujian hipotesis menggunakan teknik analisis statistic regresi berganda yang dijalankan melalui aplikasi SPSS versi 21. Secara teoritis penelitian ini didasarkan pada teori signal yaitu para pelaku pasar akan merespon informasi apapun yang muncul dipermukaan. Hasil penelitian menunjukkan bahwa seluruh variabel berpengaruh secara signifikan baik parsial maupun simultan terhadap pengungkapan manajemen risiko perusahaan. Hal ini dapat di lihat dari nilai F hitung (13,54) > F tabel (2,25) dan nilai signifikansi 0,000 < 0,05. Keterbatasan penelitian ini hanya pada satu tahun pengamatan sehingga perubahan risiko perusahaan tidak dapat terdeteksi. Saran untuk penelitian selanjutnya agar menambah tahun observasi penelitian.
Analysis Of Implementing Character Education In Students Sdn 060970 Belawan Medan Muhammad Dekar; Dinda Widyastika; Rudi Hermansyah Sitorus; Zulvia Misykah; Mohammad Sattar; Muhammad Ridho; Azizul Kholis
International Journal For Advanced Research Vol. 1 No. 1: June 2024
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/qs707171

Abstract

A developed and rapidly developing nation is one of the strategies implemented through character education with an honest, creative attitude and a sense of responsibility. The challenge in the current era of globalization is that character formation has not been realized due to a lack of control from parents and the environment, basically they are used to lying, low ethics and morals, loss of identity, rampant crime has penetrated every part of social life, hence the obligation of the education process. The real obstacle is that educational institutions use the metaphor of human resource (HR) products as having complete competence, known as the popular name digitalization competence in the 5.0 era. fundamental changes are inversely proportional to previous life governance. Educational science is a one-on-one medicine for diagnosing social ills in society from small to large circles. This research has a target regarding how teachers develop character education for students at State Elementary School 060970 Medan City. The method used in this research is qualitative description. The samples in the research were educators, homeroom teachers and students at State Elementary School 060970 Medan City. The instruments in this research are questionnaires to measure character education, stationery and video equipment. Research data was obtained through an interview and observation process. This research obtained results in the form of several students having positive and negative character education. Based on the results of interviews with educators and class teachers, character education planning is very effective, this is in line with national education goals, character education goals and the vision and mission of school 060970 SDN Medan CityKeywords: Analysis, Character Education, Students, Elementary School Teachers.
Product Innovation Analysis as a Strategy to Survive in Competitive Markets Zahara Meutia; Henny Purnama Dewi; Faziatul Amillia Mohamad Basir; Muammar Rinaldi; Azizul Kholis
International Journal For Advanced Research Vol. 1 No. 4: December 2024
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/2ag56c51

Abstract

This study aims to analyze the role of product innovation as a strategy to survive in a competitive market. Product innovation is the main key for companies in facing tight competition in the era of globalization and rapid technological development. This study uses a quantitative descriptive method with a survey approach to small, medium, and large companies in several industrial sectors. Data were collected through questionnaires and in-depth interviews with company management who have experience in developing innovative products. The results of the study show that product innovation has a significant positive impact on the competitiveness and performance of the company, both in terms of increasing sales, customer loyalty, and market share. Factors that support the success of product innovation include the use of technology, research and development (R&D), and a focus on customer needs. In addition, obstacles that are often faced in implementing innovation include limited resources, capital, and access to technology. Proposed solutions include increasing investment in technology, collaboration with research institutions, and implementing customer-centric strategies.
PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2023-2025 Gita Sonia Marpaung; Akmal Huda Nasution; Azizul Kholis; Chandra Situmeang; OK Sofyan Hidayat
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 4 (2026): August 2026 (1)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i4.7134

Abstract

Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh manajemen modal kerja terhadap profitabilitas pada perusahaan Food & Beverage yang terdaftar di Bursa Efek Indonesia periode 2023–2025. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Pengambilan sampel dilakukan menggunakan teknik purposive sampling, sedangkan analisis data menggunakan regresi linear berganda dengan bantuan IBM SPSS Statistics 28. Manajemen modal kerja dalam penelitian ini diproksikan dengan Cash Conversion Cycle (CCC) dan Current Ratio (CR), sedangkan profitabilitas diproksikan dengan Return on Assets (ROA). Hasil penelitian menunjukkan bahwa secara parsial Cash Conversion Cycle berpengaruh negatif tetapi tidak signifikan terhadap profitabilitas, sedangkan Current Ratio berpengaruh positif dan signifikan terhadap profitabilitas. Secara simultan, manajemen modal kerja yang diproksikan dengan Cash Conversion Cycle dan Current Ratio berpengaruh signifikan terhadap profitabilitas. Penelitian ini menyimpulkan bahwa aspek likuiditas melalui Current Ratio memiliki peran yang lebih kuat dalam menjelaskan profitabilitas dibandingkan Cash Conversion Cycle pada perusahaan Food & Beverage selama periode penelitian.  
Co-Authors Abdul Fatah Hassanudin Agus Firmansyah Agus Rahmadsyah Akmal Huda Nasution, Akmal Huda Anggriyani Anggriyani Armayanti, Nelly Azhar Maksum Bambang Satriawan Dedy Husrizal Syah, Dedy Husrizal Devina Ariyani Dodi Pramana Effi Aswita Lubis Eko Wahyu Nugrahadi Esa Setiana Faziatul Amillia Mohamad Basir Gaffar Hafiz Sagala Gita Sonia Marpaung Henny Purnama Dewi Hidayat, OK Sofyan Ikhsan, Arfan Indra Maipita Jufri Darma Jumiadi AW Khafi Puddin La Hanu Meilaty Finthariasari Mohammad Sattar Muammar Rinaldi Muhamad Yamin Noch Muhammad Dekar Muhammad Ridho Muhammad Yusuf Muhammad Yusuf Harahap Nasirwan Nasirwan Nasriah Nasriah Ngatemin - Nurjaman Reza Indriani Rini Indah Wati rosi Magdalena Berutu Rudi Hermansyah Sitorus Situmeang, Chandra Sulaiman Lubis Syera, Inda Arfa Tauada Silalahi Taufik Hidayat Wanda Prayogi Widyawati Syafitri Zahri Fadli Zulvia Misykah