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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal SOLMA Maneggio: Jurnal Ilmiah Magister Manajemen JURNAL MUTIARA AKUNTANSI International Journal of Business Economics (IJBE) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) IIJSE
Maya Sari
Universitas Muhammadiyah Sumatera Utara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH MORAL REASONING, SKEPTISME PROFESIONAL DAN KECERDASAN SPIRITUAL TERHADAP KUALITAS AUDIT PADA BPKP PROVINSI SUMATERA UTARA Ratih Anggraini Siregar; Widia Astuty; Maya Sari
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 2, No 2 (2019): Juni 2019-September 2019
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v2i2.4763

Abstract

Kualitas audit merupakan derajat atau tingkat kesempurnaan atas pencapaian seorang auditor. Kualitas audit merupakan cerminan sikap profesioanlisme seorang auditor dalam melaksanakan tugasnya. Adapun tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh moral reasoning, skeptisme profesional dan kecerdasan spiritual terhadap kualitas audit. Penelitian ini dilakukkan pada auditor BPKP Provinsi Sumatera Utara. Metode penelitian ini, peneliti melakukan penelitian dengan menggunakan pendekatan asosiatif dan kuantitatif. Berdasarkan hasil penelitian moral reasoning berpengaruh terhadap kualitas audit, skeptisme profesional berpengaruh terhadap kualitas audit, kecerdasan spiritual auditor berpengaruh terhadap kualitas audit, dan moral reasoning, skeptisme profesional, dan kecerdasan spiritual auditor berpengaruh secara simultan terhadap kualitas audit.
DETEMINAN AUDIT DELAY PADA PERUSAHAAN GO PUBLIC SEKTOR MANUFAKTUR TERDAFTAR DI BEI Irfan Irfan; Maya Sari; Aulia Rahman Harahap
JURNAL MUTIARA AKUNTANSI Vol 5 No 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

This research to identify the effect of audit committee size and profitability on audit delay. The population in this research all of manufacturing sector companies listed on the IDX during the 2013-2017 period. The sample of this research was selected using the purposive sampling method. Data in this study were analyzed using logistic regression analysis using SPSS. The results of this study indicate that the size of the audit committee and PROFITABILITAS both partially and simultaneously affect audit delay
Determinan Audit Report Lag Dengan Auditor Spesialisasi Industri Sebagai Variabel Moderating Pada Perusahaan Go Public Sektor Pertambangan Terdaftar Di Bei Periode 2014-2018 Aulia Rahman Harahap; Irfan Irfan; Mayasari Mayasari; Nancy Mayriski Siregar
JURNAL MUTIARA AKUNTANSI Vol 6 No 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.1996

Abstract

The purpose of the study was to examine the effect of audit committee size, auditor tenure and KAP size on audit report lag with industry specialization auditors as moderating variables in publicly listed mining sector companies on the IDX. This research is a quantitative research using secondary data that is accessed from the website of the mining sector company. This study uses the criteria to determine the research sample, amounting to 31 companies. The method of analysis used logistic regression and residual test which was processed with SPSS. The results of the study: 1) the size of the audit committee has no effect on audit report lag; 2) audit tenure has no effect on audit report lag; 3) KAP size has an effect on audit report lag; 4) all independent variables simultaneously affect the audit report lag; 5) the moderating variable cannot moderate the effect of the independent variable on audit report lag.
Analisis Pengaruh Hutang Terhadap Laba Bersih Pada PT Kereta Api Indonesia (Persero) Vera Handayani; Maya sari
Jurnal Riset AKuntansi dan Bisnis Vol 18, No 1 (2018): Maret 2018
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v18i1.2048

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh hutang terhadap laba bersih pada PT.Kereta Api Indonesia (Persero) pada tahun 2012 sampai dengan 2016. Metode yang digunakandalam penelitian ini adalah metode asosiatif, jenis data yang digunakan yaitu data kuantitatifyaitu neraca dan laporan laba rugi pada PT. Kereta Api Indonesia (Persero), dengan tekniksampel yang digunakan adalah sampling jenuh. Dianalisis menggunakan uji regresi liniearsederhana, uji hipotesis Uji-t, dan uji koefisien determinasi. Hasil penelitian yang telah dilakukanyaitu tidak berpengaruh secara signifikan hutang terhadap laba bersih pada PT. Kereta ApiIndonesia (Persero). Dalam penelitian Koefisien Determinasi menunjukkan bahwa kontribusivariabel bebas (hutang) terhadap variabel terikat (laba bersih) adalah sebesar 18,8%sedangkan sisanya 81,2% dipengaruhi variabel lain yang tidak diteliti dalam penelitian ini.
PENDETEKSIAN KECURANGAN DALAM PERSPEKTIF ISLAM PADA AKUNTAN PUBLIK DI KOTA MEDAN Asmaul - Husna; Sarwo - Edi; Widia - Astuty; Maya - Sari
HUMAN FALAH: Jurnal Studi Ekonomi dan Bisnis Islam HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam │ Vol. 8 │ No. 2 │ 2021
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sumatera Utara

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Abstract

This study aims to determine, analyze and obtain empirical evidence of the effect of auditor experience, professional skepticism, and auditor independence on the ability of auditors to detect fraud in a public accounting firm in Medan. The population used in this study are auditors who work in public accounting firms in Medan, both head office and branch offices. The sample of this research is 63 auditors from 168 auditors who work in public accounting firms. The data collection technique used a questionnaire which was measured by a Likert scale. The analysis technique in this study uses the analysis of the Structural Equation Model (SEM) or the Structural Equation Model with the help of the Smart PLS version 3.0 program. The results showed that there was an influence from the variable auditor experience, professional skepticism, and auditor independence on the ability of auditors to detect fraud. The results of the analysis show that the experience of the auditor on the ability of the auditor to detect fraud has a path coefficient of 0.361. Professional skepticism about the auditor's ability to detect fraud has a path coefficient of 0.372. Auditor independence on the auditor's ability to detect fraud has a path coefficient of 0.229. For this reason, it is expected that auditors in carrying out audit assignments are given the opportunity to audit various types of companies in order to enhance the auditor's experience.
Pemanfaatan LRTMJ (Limbah Rumah Tangga Minyak Jelantah) Melalui Kepul Online di Aisyiyah Ranting Pasar VII Tembung Rahmayati; Siti Mujiatun; Maya Sari
Jurnal SOLMA Vol. 10 No. 3 (2021)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v10i3.7257

Abstract

Background: Penggunaan minyak jelantah lebih dari dua kali tidak baik bagi kesehatan manusia, sehingga diperlukan edukasi dan sosialisasi kepada masyarakat agar tidak mengkonsumsi sisa pakai penggorengan lebih dari dua kali karena perlu diketahui bahwa ketika minyak terjadi proses oksidasi maka minyak tersebut dapat menjadi radikal bebas dan senyawa berbahaya, dimana dapat memberikan pengaruh saat di konsumsi karena memberikan dampak kepada kesehatan secara cepat maupun lambat dirasakan bagi tubuh. Tujuan PKM ini diharapkan memberikan transfer knowledge untuk tidak menggunakan minyak jelantah, tidak hanya itu saja, para peserta yaitu Ranting Aisyiyah Pasar VII Tembung diberikan pemahaman limbah minyak jelantah dapat didistribusikan kepada perusahaan start-up yaitu Kepul Online. Metode: Identifikasi permasalahan melalui wawancara kepada ibu-ibu rumah tangga agar diketahui bahwa minyak jelantah sebagai limbah dan selanjutnya memberikan edukasi kepada para peserta tentang limbah tersebut dari narasumber dengan capaian agar para peserta tidak lagi menggunakan limbah minyak jelantah, kemudian memberikan transfer knowledge kepada lingkungan para peserta dan pengumpulan limbah minyak jelantah pada Kepul Online. Hasil: Bahwa minyak jelantah dapat didistribusikan kepada Kepul Online sebagai perusahaan yang peduli pada lingkungan sehingga minyak jelantah bernilai ekonomis. Kesimpulan: Para peserta terbuka wawasannya karena sudah memperoleh informasi dan pemahaman dari narasumber dan diuraikan tentang pengumpulan minyak jelantah menjadi peluang bekerja sama dengan Kepul Online dalam hal pemanfaatan nilai ekonomis dari limbah minyak jelantah.
Pengaruh Firm Size dan Growth Opportunity Terhadap Return on Assets dan Dividend Payout Ratio Ade Febriani; Maya Sari
Maneggio: Jurnal Ilmiah Magister Manajemen Vol 2, No 2 (2019): September
Publisher : Magister Manajemen Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.159 KB) | DOI: 10.30596/maneggio.v2i2.3775

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh langsung Firm Size dan Growth Opportunity terhadap Return On Assets dan pengaruh tidak langsung Firm Size, Growth Opportunity dan Return On Assets terhadap Dividend Payout Ratio pada perusahaan sub sektor otomotif yang terdaftar di Bursa Efek Indonesia Tahun 2013-2017.Pendekatan yang digunakan dalam penelitian ini adalah pendekatan asosiatif dimana diperoleh sample sebanyak 10 perusahaan dengan populasi 13 pada perusahaan Sub Sektor Otomotif yang sesuai dengan kriteria yang ditetapkan oleh penulis berdasarkan pengamatan yang dilakukan selama 5 tahun terakhir yaitu 2013-2017. Teknik pengumpulan data dalam penelitian ini menggunakan uji asumsi klasik dan path analisis,. Dalam penelitian ini pengolahan data digunakan dengan program SPSS (Statistic Package for the  Social Sciens) versi 24.0 for windows.Hasil penelitian ini membuktikan bahwa secara langsung Firm Size berpengaruh negatif dan signifikan terhadap Return On Assets, Growth Opportunity tidak berpengaruh terhadap Return On Assets, Firm Size berpengaruh positif dan signifikan terhadap Dividend Payout Ratio, Growth Opportunity tidak berpengaruh terhadap Dividend Payout Ratio, Return On Assets tidak berpengaruh terhadap Dividend Payout Ratio, Firm Size berpengaruh langsung terhadap Dividend Payout Ratio tanpa dimediasi oleh Return On Assets, Growth Opportunity tidak berpengaruh langsung terhadap Dividend Payout Ratio tetapi harus dimediasi oleh Return On Assets, pada perusahaan sub sektor otomotif yang terdaftar di Bursa Efek Indonesia.
Analysis of Cash and Inventory Turnover in Improving Profitability Maya Sari; Andriyani Andriyani
International Journal of Business Economics (IJBE) Vol 2, No 2 (2021): March - August
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v2i2.6765

Abstract

Research conducted by the author aims to analyze cash flows and inventory turnover to increase profitability as measured by Return On Assets (ROA) at PT. Perkebunan Nusantara III (Persero) Medan. The approach used in this research is a descriptive approach. Data collection techniques in this study using documentation study. The data analysis technique used in this research is descriptive analysis technique. Where in this study to analyze cash turnover and inventory turnover in increasing Return On Assets (ROA). The results showed that cash turnover and inventory turnover were not optimal in increasing profitability. The cash turnover has decreased while the profitability has increased. The decrease in cash turnover was due to the relatively small amount of cash owned by the company and an increase in the amount of unproductive funds that were embedded in the company's cash. The decrease in inventory turnover was caused by piling up inventory and decreasing sales volume. Profitability as measured by the company's Return on Assets (ROA) has decreased due to the decline in the company's ability to generate net income from 2013 to 2015 followed by an increase in company assets. The decrease in cash turnover was due to the relatively small amount of cash owned by the company and an increase in the amount of unproductive funds that were embedded in the company's cash.
Peningkatan Kualitas Lulusan daan Daya Saing Perguruan Tinggi Swasta Berbasis Spiritual Capital : Studi Di Sumatera Utara Radiman Radiman; Nadia Ika Purnama; Muhammad Andi Prayogi; Jufrizen Jufrizen; Maya Sari
JURNAL ILMIAH MANAJEMEN & BISNIS Vol 23, No 2 (2022): Oktober 2022 - Maret 2023
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jimb.v23i2.11726

Abstract

Purpose - This study aims to produce a model for improving the quality of graduates and the competitiveness of private tertiary institutions based on spiritual capital by paying attention to and utilizing their spiritual capitalMethodology - This research was only conducted at the 15 best private universities in North Sumatra. The sample size for SEM using the Maximum Likelihood Estimation (MLE) estimation model is 100-200 samples. Data collection was carried out by distributing questionnaires. The data analysis method used in this study is factor analysis and the Structural Equation Modeling method using SEM-PLS softwareFindings - The results of the study show that there is a significant influence from Leadership and Good University Governance on Graduate Quality. There is a significant influence of Leadership and Good University Governance on Competitiveness. There is a significant influence of Leadership on Graduate Quality moderated by Spiritual Capital and there is a significant influence of the moderating effect of Spiritual Capital on the relationship between Good University Governance and Competitiveness.Originality/Novelty - The research model uses five (5) variables and applies the concept of mediation, where each relationship in the research model is analyzed with SEM-PLS.Implications - This study has shown that Spiritual Capital has a moderating effect on the influence. of Leadership and Good University Governance on Competitiveness. Starting from the results of this study, the recommendation for further research is to try to analyze or use the Spiritual Capital variable as an independent variable, not as a moderating variable.
Islamic Green Banking At Bank Pembangunan Daerah In Indonesia Rahmayati Rahmayati; Siti Mujiatun; Maya Sari
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economic: January, 2022
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i1.1850

Abstract

This research aims to prove the concept of Islamic Green Banking in the banking system in Indonesia, precisely at the Bank Pembangunan Daerah (BPD) bank and to proves that CSR, Green Accounting, Growth Financing, NPF, Liability on Green Banking have a simultaneous and partial test effect on Green Banking. The research method used is descriptive quantitative, using secondary data from the bank's Annual Report from 2015-2020 at PT. BPD Aceh Syariah, PT. BPD Sumatera Utara, PT. BPD Jambi, PT. BPD. Nagari, PT. BPD. Riau and Kepulauan Riau, PT. BPD Sumatera Selatan and Bangka Belitung. The results of the study prove that the Corporate Social Responsibility (CSR), Growth Financing, Green Accounting, NPF variable have an effect on Green Banking except for Liability variable which shown negative result on Green Banking and this study is that the application of Green Banking is a pattern that can be implemented by the BPD through digitizing online services.
Co-Authors Ade Febriani Aji Fadillah Saragih Andriyani Andriyani Asmaul Husna Aulia Rahman Harahap Irfan Irfan Irfan, Irfan Jufrizen Muhammad Andi Prayogi Muhammad Rizky Ramadhan Nadia Ika Purnama Nancy Mayriski Siregar Radiman Radiman Rahmayati Rahmayati Sarwo Edi Siregar, Ratih Anggraini Siti Mujiatun Vera Handayani Widia Astuty