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All Journal Jurnal Riset Akuntansi dan Bisnis Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Journal of Management and Bussines (JOMB) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Ekonomi Jurnal Akuntansi AKTIVA Jurnal Ipteks Terapan : research of applied science and education Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntan Publik Ulil Albab
Nurwani Nurwani
Universitas Islam Negeri Sumatera Utara
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PENGARUH DANA PIHAK KETIGA, MODAL SENDIRI DAN NON PERFORMING FINANCING TERHADAP JUMLAH PEMBIAYAAN BAGI HASIL PADA BANK UMUM SYARIAH INDONESIA Nurwani Nurwani
Jurnal Riset AKuntansi dan Bisnis Vol 20, No 1 (2020): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v20i1.4973

Abstract

Tujuan dari penelitian ini adalah pertama untuk menguji pengaruh dana pihak ketiga, modal sendiri dan non performing financing terhadap jumlah pembiayaan bagi hasil secara parsial. Kedua untuk menguji pengaruh dana pihak ketiga, modal sendiri dan non performing financing terhadap jumlah pembiayaan bagi hasil secara simultan. Populasi penelitian ini adalah 14 bank umum syariah periode 2015-2018 dan 11 perusahaan yang digunakan sebagai sampel, diambil dengan menggunakan teknik purposive sampling. Data diolah dengan menggunakan analisis regresi linier berganda. Hasil yang diperoleh bahwa pertama, dana pihak ketiga dan modal sendiri mempunyai pengaruh signifikan terhadap jumlah pembiayaan bagi hasil sedangkan non performing financing mempunyai pengaruh yang tidak signifikan terhadap jumlah pembiayaan bagi hasil secara parsial. Kedua bahwa, dana pihak ketiga, modal sendiri dan non performing financing berpengaruh signifikan terhadap jumlah pembiayaan bagi hasil secara simultan.The purpose of this research was first to test the effect of third party funds, own capital and non performing financing on amount of profit sharing financing partially. The second to test the effect of third party funds, own capital and non performing financing on amount of profit sharing financing simultaneously. The population of this research was 14 sharia banking companies period of 2015-2018 and 11 of them were used as the samples, taken by using purposive sampling technique. The data were processed by using multiple linear regression analysis. The results obtained that first, third party funds and own capital had influence significant on amount of profit sharing financing while non performing financing had influence no significant on amount of profit sharing financing partially. The second, that of third party funds, own capital and non performing financing had influence significant on amount of profit sharing financing simultaneously.
PENGARUH PERTUMBUHAN PENJUALAN DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019) Yetty Utari; Hendra Hermain; Nurwani Nurwani
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 5 No. 1 (2022): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.428 KB) | DOI: 10.36085/jam-ekis.v5i1.2885

Abstract

The purpose of this research was to examine the influence  of sales growth and profitability on stock price partially and simultaneously. The population of this research was 13 automotive and componentas sub sector manufacturing companies listed in the Indonesia Stock Exchange in the period of 2015-2019 and samples of 6 companies by using purposive sampling technique. The data were processed by using multiple linear panel data analysis. The result of the research showed that first, sales growth had influence positive and insignificant on stock price. Secondly showed that profitability had influence positive and significant on stock price. Thirdly showed that sales growth and profitability influence significant on stock price simultaneously.
Sales, Short-Term Debt, Long-Term Debt, and Net Profit: A Study of Companies in Jakarta Islamic Index (JII) Nurwani Nurwani; Laylan Syafina
MediaTrend Vol 17, No 1 (2022): MARET
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v17i1.12588

Abstract

ABSTRACTThis study examines and analyzes the effect of sales, short-term debt, and long-term debt on net profit.The population of this research is the financial statements of the Jakarta Islamic Index (JII) companies for the 2018-2020 period as many as 30 companies and the sample is 28 companies using purposive sampling technique. The data analysis technique used multiple linear regression analysis, hypothesis testing, and determination test. The results show that sales and short-term debt have a positive and significant effect on net profit partially, while long-term debt has a positive and significant effect on net profit. Finally, the results of the research are sales, short-term debt, and long-term debt have a significant effect on net profit. 
Pengaruh Profitabilitas dan Likuiditas Terhadap Modal Kerja pada Perusahaan Hotel Restoran dan Pariwisata yang Terdaftar di Bursa Efek Indonesia Nurwani Nurwani
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 3 (2021): SEPTEMBER (2021)
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v2i3.503

Abstract

The purpose of this research was to examine the influence and analyze of profitability and liquidity on working capital partially and simultaneously. The population of this research was 35 hotel, restaurant, and tourism companies listed in the Indonesia Stock Exchange in the period of 2017-2019 and samples of 12 companies by using purposive sampling technique. The data were processed by using multiple linear regression analysis. The result of the research showed that first, profitability had influence positive and significant on working capital. Secondly showed that liquidity had influence positive and insignificant on working capital. Thirdly showed that profitability and liquidity influence significant on working capital simultaneously
Pengaruh Beban Klaim Terhadap Jumlah Dana Tabarru (Studi Pada PT. AJS Bumiputera KPS. Medan Ifrah Allif Bainana; Nur Ahmadi Bi Rahmani; Nurwani Nurwani
Jurnal Riset AKuntansi dan Bisnis Vol 22, No 1 (2022): Maret
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/10717

Abstract

The purpose of this study was to analyze the effect of claims expense on tabarru' funds at PT. AJS Bumiputera, KPS Medan in the period 2011-2020. This study uses quantitative data types with an associative approach. The population and sample in this study amounted to 40 with the sampling technique using a saturated sampling technique. The data collection technique of this research was carried out with documentation data. The data analysis technique in this study used descriptive statistical analysis, classical assumption test, simple linear regression test, and hypothesis testing. The results of this study indicate that the Claim Expenses have a significant negative effect on the Amount of Tabarru' Funds, with a coefficient of determination of 0.282 or 28.2%.
ANALISIS EFEKTIVITAS ANGGARAN DAN REALISASI ANGGARAN PADA BIDANG REHABILITAS BNNP SUMUT Nurkamelia Nasution; Nurwani Nurwani
Jurnal Akuntansi AKTIVA Vol 3 No 1 (2022): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v3i1.2044

Abstract

Anggaran sektor publik adalah tulang punggung manajemen pemerintah. Upaya pemerintah daerah menggali sumber pendanaan dari potensi dan kemampuan daerah dalam mengelola dan memanfaatkan sumber pendanaan yang ada tercermin dalam Anggaran dan Realisasi Anggaran pada Bidang Rehabilitasi BNNP SUMUT. Tujuan penelitian ini adalah untuk menganalisis efektivitas anggaran dan realisasi anggaran bidang rehabilitasi BNNP SUMUT. Analisis data yang digunakan adalah analisis deskriptif. Tingkat efektifitas anggaran dan realisasi anggaran bidang rehabilitasi BNNP SUMUT tahun 2021 masih dalam kategori cukup efektif dengan persentase 98,08%, maka realisasi anggaran bidang rehabilitasi BNNP SUMUT belum dinyatakan cukup efektif karena tidak mencapai 100% sesuai dengan standar ideal efektivitas belanja.
ANALISIS PERAN AUDITOR INTERNAL DALAM MENDETEKSI KECURANGAN (STUDI KASUS PADA PDAM TIRTANADI) Muhammad Adriansyah; Yenni Samri Juliati Nasution; Nurwani Nurwani
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 7, No 1 (2022): Oktober
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v7i2.2035

Abstract

Auditor internal berperan sangat penting dalam mendeteksi dan mencegah kecurangan di perusahaan. Penelitian ini bertujuan untuk mengetahui Peran Auditor Internal Dalam Mendeteksi Kecurangan Pada PDAM Tirtanadi. Metode pengumpulan data yang digunakan dalam penelitian ini adalah wawancara, kuesioner dan dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis deskriptif kualitatif. Berdasarkan hasil perhitungan, hasil persentase kuesioner untuk peran auditor internal adalah sebesar 72.39% yang memenuhi kriteria antara 51 – 75%, persentase tersebut menunjukan bahwa auditor internal berperan cukup penting di PDAM Tirtanadi. Sedangkan hasil persentase kuesioner untuk pendeteksian kecurangan (fraud) diperoleh hasil sebesar 79.16% yang memenuhi kriteria anatra 76 – 100%, persentase tersebut menunujukan bahwa auditor internal berperan sangat penting dalam mendeteksi kecurangan yang terjadi di PDAM Tirtanadi. Adapun faktor-faktor penyebab terjadinya tindak kecurangan di PDAM Tirtanadi adalah tekanan yang dialami oleh pegawai, berupa gaji yang tidak mencukupi, harga pokok makanan yang terus naik, dan lain-lain.
EFFECT OF GROSS PROFIT, OPERATING PROFIT, NET PROFIT AND RECEIVABLES IN PREDICTING FUTURE OPERATING CASH FLOWS Siti Aisyah Nasution; Robintan Tamba; Mira Mawarani Br. Sihombing; Nurwani Nurwani
Jurnal Ipteks Terapan Vol. 17 No. 2 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i2.306

Abstract

This study aims to analyze the effect of gross profit, operating profit, net profit and accounts receivable in predicting future operating cash flows partially and simultaneously. This research was carried out in the Food and Beverage sub-sector which is listed on the Indonesia Stock Exchange in 2017-2021. The sample was determined based on the purposive sampling method, with a total sample of 13 companies in the food and beverage sub-sector, so that the total observations of this study were 65 observations. The data used in this research is secondary data. The data collection method uses documentation through the official IDXu website www.idx.co.id. The results of the study of gross profit and operating profit partially show that gross profit and operating profit have a positive and significant effect on predicting operating cash flow in the future. Meanwhile, Net Profit and Receivables partially show that Net Profit and Receivables have a negative but significant effect in predicting future Operating Cash Flows. The results of the research are Gross Profit, Operating Profit, Net Profit and Receivables simultaneously have a significant and positive effect in predicting future Operating Cash Flows.
ANALYSIS OF DIRECT EXPENDITURE BUDGET REALIZATION REPORTS IN ORDER TO MEASURE EFFECTIVENESS AND EFFICIENCY AT BKAD MEDAN CITY Muhammad Kahfi Hakim; Annio Indah Lestari Nasution; Nurwani Nurwani
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

Abstract

Public sector organizations are required to pay attention to Value for Money to carry out their activities. The desired goal means that it includes accountability regarding the application of value for money, namely economy in the procurement and allocation of resources that are efficient in the use of resources in the sense that their use is minimized and the results are maximized and effective in the sense of achieving goals and targets. This research is an observation that will occur which shows information and mentions the nature that occurs in the object under study. This study aims to determine and analyze the effectiveness and efficiency of the direct expenditure budget of the Regional Finance and Asset Agency in 2015-2021. in this study it can be seen whether the application of the expenditure budget of the Regional Finance and Asset Agency of Medan city has been effective and efficient in it. The type of research used in this research is descriptive research using a qualitative approach. Data collection techniques are carried out using interviews and documentation. The theory used to determine and analyze the effectiveness and efficiency of the implementation of the rules is the analysis and calculation of the level of effectiveness and efficiency. based on the results of this study, the level or criteria for the effectiveness of the rules at the Regional Finance and Asset Agency in 2015-2021 are shared. in practice, the 2015-2021 rules have been holistically effective and very efficient.
Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Kualitas Laporan Keuangan Nida Andina; Nurlaila Nurlaila; Nurwani Nurwani
Journal of Management and Bussines (JOMB) Vol 5 No 1 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i1.6484

Abstract

The purpose of this study was to examine the influence of the Government Internal Control System (SPIP) on the quality of financial reports produced by the Sei Nadoras Village Office, Bandar Pasir Mandoge District. This research method is associative research. This research was conducted at the Sei Nadoras Village Office, and the data used in the analysis came directly from the responses to the questionnaires that the researchers gave to the sample group which consisted of thirty workers who were the respondents. A saturation sampling approach was used in sample collection for this investigation. The results showed that the tcount value was 1.706 which was smaller than the ttable value of 2.04841, and the significance value was 0.099 which was greater than 0.05. Thus, the Government Internal Control System (SPIP) cannot explain why financial reports are of high quality. This shows that the impact cannot be calculated from the internal control system on the quality of financial reports. From the results of the study it was also found that only the risk assessment dimension contained in the government's internal control system did not affect the quality of financial reports, and only the reliable dimension was not affected by the government's internal control system. Keywords: Quality of Financial Reports, Financial Reports, Government Internal Control System (SPIP)
Co-Authors Cyntia Amelia Siregar Dini Vira Khairuni Fadilah Dalimunthe Hamidah Sari Hendra Harmain Hendra Hermain Ifrah Allif Bainana Laylan Syafina Marliyah Mira Mawarani Br. Sihombing Muhammad Adriansyah Muhammad Kahfi Hakim Muhammad Kholid Adfi Mustapa  Khamal  Rokan Nadratul Hasanah Lubis Nasution, Annio Indah Lestari Nasution, Annio Indah Lestari Nida Andina Nur Ahmadi Bi Rahmani Nurianti Rahmadani Nurkamelia Nasution Nurlaila Nurlaila Robintan Tamba Siti Aisyah Nasution Yenni Samri Juliati Nasution Yetty Utari