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All Journal Niagawan JAKPI JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Dimensi Pendidikan dan Pembelajaran Journal of Economic, Bussines and Accounting (COSTING) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) FINANCIAL : JURNAL AKUNTANSI International Journal of Trends in Accounting Research Journal of Social Responsibility Projects by Higher Education Forum East Asian Journal of Multidisciplinary Research (EAJMR) International Journal of Trends in Accounting Research
Esa Setiana
Universitas Negeri Medan
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering 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 Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Social Sciences Other

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Pendampingan Pengelolaan Keuangan Desa Menurut PDTT 07 Tahun 2021 Irawan Irawan; Erlina Erlina; Iskandar Muda; Esa Setiana; Debbi Chyntia Ovami; Junawan Junawan
Journal of Social Responsibility Projects by Higher Education Forum Vol 3 No 3 (2023): Maret 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jrespro.v3i3.3023

Abstract

The purpose of implementing this service is to provide a deeper understanding regarding village financial management. The current implementation of village fund management refers to the Regulation of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration (PDTT) of the Republic of Indonesia Number 7 of 2021 concerning Priority for Using Village Funds with village authority. PPM activities have been carried out smoothly and have provided Village Apparatus knowledge and skills regarding village financial management according to Permendes PDTT no 7 of 2021 Village apparatus should consistently implement the role of Village Accounting within the Village government environment in accordance with existing regulations. The results of this service can also be concluded that village financial management is a form of village accountability to the community and the central government. Community service activities regarding village financial management have been carried out in accordance with the plan, namely providing provision for understanding and ability to carry out planning, administration and reporting as well as accountability. This activity needs to be followed up with administrative management which is still lacking. Village apparatus should be able to formulate problems, gather relevant ideas, synthesize and evaluate information and apply ideas to make Village government financial performance analysis.
Practical Analysis of Multimodality Based Student Book Development to Improve English Skill of Entrepreneurship Study Program Students at Universitas Negeri Medan Sabda Dian Nurani Siahaan; Esa Setiana; Lenti Susanna Saragih; Haryani Pratiwi Sitompul
East Asian Journal of Multidisciplinary Research Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i10.5745

Abstract

This study aims to produce teaching materials in the form of handbooks to improve the quality of learning in the Entrepreneurship Study Program, Universitas Negeri Medan. This study uses a 4D Model that is defined, designed, developed and disseminated. The data analysis techniques used is practicality. Practical tests were carried out on research samples, consist by 60 students of the 2nd semester entrepreneurship study program. The practicality test measured from student questionnaire obtained 90,5%, which means it is very practical.
ANALISIS PERSEPSI KULIAH KEWIRAUSAHAAN DALAM MEMBENTUK MINAT BERWIRAUSAHA MAHASISWA Tapi Rumondang Siregar; Ramdhansyah Ramdhansyah; Esa Setiana
NIAGAWAN Vol 13, No 2 (2024): NIAGAWAN VOL 13 NO 2 Juli 2024
Publisher : Fakultas Ekonomi Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/niaga.v13i2.58533

Abstract

This study aims to examine the effect of perceptions of entrepreneurship lectures on students' entrepreneurial intention in the Department of Entrepreneurship, Faculty of Economics, Universitas Negeri Medan. This study is important because the Department of Entrepreneurship is a department that has the vision of creating new entrepreneurs among undergraduates. The purpose of this department to form graduates who are not job seeking oriented but focus on entrepreneurship and creating jobs. Given that this department is just operating in the 2020-2021 academic year and does not yet have alumni, it is necessary to conduct research on the effectiveness of lectures in the department of entrreprenership as measured by students' entrepreneurial intention. The survey was conducted using a Likert scale questionnaire. The collected data were analysed using Structural Equation Modelling (SEM) using Smart PLS. The results found that the perception of entrepreneurship lectures has a positive effect on students' entrepreneurial intention. The results of this study emphasise the importance of providing good perceptions of entrepreneurship lectures to students to develop their entrepreneurial intention.
PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT DAN KOMPLEKSITAS OPERASI TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2020-2022 esa setiana
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 11, No 2 (2023): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v11i2.53997

Abstract

Abstrak: Permasalahan dalam penelitian ini adalah bahwa setiap tahun masih ada ditemukan perusahaan yang terlambat dalam menyampaikan laporan keuangan kepada publik, meskipun telah menerapakan corporate governance dengan baik. Peraturan yang sudah ditetapkan tentang batas waktu penyampaian laporan keuangan tidak menjamin suatu perusahaan akan tepat waktu. Penelitian ini bertujuan untuk mengetahui pengaruh komisaris independen, kepemilikan manajerial, kepemilikan institusional, komite audit dan kompleksitas operasi terhadap ketepatan waktu pelaporan keuangan pada perusahaan manufaktur di BEI tahun 2020-2022. Hasil pengujian pada penelitian ini menunjukkan bahwa komisaris independen tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan dengan nilai signifikansi 0,981, kepemilikan manajerial berpengaruh terhadap ketepatan waktu pelaporan keuangan dengan nilai signifikansi 0,034, kepemilikan institusional tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan dengan nilai signifikansi 0,991, komite audit tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan dengan nilai signifikansi 0,963 dan kompleksitas operasi tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan dengan nilai signifikansi 0,214. Kesimpulan pada penelitian ini bahwa kepemilikan manajerial berpengaruh terhadap ketepatan waktu pelaporan keuangan, sedangkan komisaris independen, kepemilikan institusional, komite audit dan kompleksitas operasi tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan. Kata Kunci: Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional, Komite Audit, Kompleksitas Operasi, Ketepatan Waktu Pelaporan Keuangan
Uji Validitas dan Efektivitas Buku English For Business Berbasis Multimodality di Prodi Kewirausahaan Universitas Negeri Medan Siahaan, Sabda Dian Nurani; Setiana, Esa; Saragih, Lenti Susanna; Sitompul, Haryani Pratiwi
JURNAL DIMENSI PENDIDIKAN DAN PEMBELAJARAN Vol 12, No 1 (2024): Januari 2024
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/dpp.v12i1.7723

Abstract

Prodi Kewirausahaan Universitas Negeri Medan (UNIMED) adalah salah satu lembaga pendidikan yang berperan aktif dalam menyelenggarakan pendidikan Kewirausahaan. Prodi ini memiliki visi untuk menghasilkan Entrepreneur. Salah satu keahlian yang dituntut bagi seorang pengusaha adalah kemampuan berbahasa internasional. Permasalahan yang terjadi di Prodi Kewirausahaan ini adalah kemampuan bahasa Inggris masiswa yang  masih rendah, hal ini tercermin dari rendahnya hasil belajar mereka. Permasalahan ini mungkin disebabkan oleh kurangnya buku bahasa Inggris bisnis yang dimiliki dosen sehingga berdampak pada tidak optimalnya penyampaian pembelajaran di kelas. Selama ini, materi yang diberikan masih berupa materi adopsi yang dirangkum secara umum tanpa menyesuaikan dengan kebutuhan mahasiswa terhadap peningkatan kemampuan berbahasa internasional. Dosen tidak memiliki buku ajar sendiri sehingga dosen tidak memiliki panduan yang jelas dalam mengajar. Ketidaktersediaan bahan ajar mengakibatkan pengajaran yang kurang variatif dan tidak terarah. Berdasarkan hal tersebut, dosen pengampu mata kuliah Business English perlu menciptakan buku sendiri karena harus bisa sekreatif mungkin membantu mahasiswa dalam memahami Bahasa Inggris Bisnis. Jenis penelitian ini adalah pengembangan (Research and Develompment (RnD)). Metodologi penelitian ini menggunakan model pengembangan empat dimensi (4-D) yang terdiri dari empat tahap: (1) pendefinisian, (2) perancangan, (3) pengembangan, dan (4) penyebaran. Ada dua jenis metode analisis data yang digunakan dalam penelitian yaitu validitas dan efektivitas. Berdasarkan hasil penelitian, buku yang dihasilkan termasuk kategori sangat sesuai dengan skor validitas sebesar 91,12%. Berdasarkan uji keefektivan, rata-rata nilai mahasiswa sebelum tes lebih rendah dibandingkan nilai postes, dan nilai signifikansi yang diperoleh sebesar 0,00.
DETERMINANT OF THE AUDITOR SWITCHING ON MANUFACTURING COMPANY IN INDONESIA STOCK EXCHANGE Ikhsan, Arfan; Setiana, Esa; Hidayat, Syahrijal; Welly, Yerisma
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 8 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i1.431

Abstract

Research aims to test the effet of Audit Opinion (AO), Financial Distress (FD), and Corporate Growth (CG) on Auditors Switching (AS) at Manufacturing Companies. Research population is manufacturing company registered on the BEI in 2016-2020. From 192 listed companies, 43 companies were chosen as samples based on established criteria by using purposive sampling method. The data used in this research is secondary data get from the company in annual report. Method of data analysis used is logistic regression. The results showed that: 1) audit opinion variables affect the AS. 2) FD has no effect on the auditor switching. 3). GC has no effect on the AS. The conclusion research is AO able to determine company to do AS. While FD and CG have no influence to the company to do auditor switching. Keywords: Auditor Switching, Audit Opinion, Financial Distress, Corporate Growth.
Co-Authors Akmal Huda Nasution, Akmal Huda Amelia Hasibuan Arfan Ikhsan, Arfan Azizul Kholis Bintang Wiratama Putra Dedy Husrizal Syah, Dedy Husrizal Erlina Erlina Haikal Rahman Haryani Pratiwi Sitompul Hidayat, OK Sofyan Hidayat, Syahrijal Ikhsan, Arfan Irawan Irawan Iskandar Muda Junawan Junawan Khairunnisa Harahap Kristin Marito Hutagalung Lenti Susanna Saragih Muhammad Ridha Habibi Z Ovami, Debbi Chyntia Ramdhansyah Ramdhansyah Sabda Dian Nurani Siahaan Saragih, Lenti Susanna Shita Tiara Siahaan, Sabda Dian Nurani Sitompul, Haryani Pratiwi Situmeang, Chandra Syahrijal Hidayat Tapi Rumondang Sari Siregar Welly, Yerisma