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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Edukasi Islami: Jurnal Pendidikan Islam Edumaspul: Jurnal Pendidikan Journal of Research in Business, Economics, and Education EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Insight Power (Kekuatan Wawasan) - Jurnal Pengabdian Kepada Masyarakat Digital (JUPED) Jurnal Akuntansi, Manajemen dan Ekonomi Digital (JAMED)
Kersna Minan
Universitas Harapan Medan
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Other

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KOMPARASI MODEL KEBANGKRUTAN PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Novietta, Liza; Minan, Kersna
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

This research purpose to compare the bankrutpcy model : model Altman Z-Score, Ohlson and Zmijewski, to find out the different in prediction of bankrupcyt for textile and garmen industries that listed at Indonesia Stock Exchange from 2011 – 2014. Data analysis method is Paired Samples T-Test. Financial ratio analysis is used in every bankruptcy model and Paired Sample T-Test with the purpose to know the different of the prediction result from each model in the research. The results is no different between Altman vs Ohlson, Altman vs Zmijewski even Ohlson vs Zmijewski from 2011-2014.Keywords : financial ratio, analysis, bankruptcy
Pendekatan Model Regresi Logistik Untuk Memprediksi Financial Distress Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Liza Novietta; Kersna Minan
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 3, No 1 (2020): November 2019 - Mei 2020
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v3i1.5700

Abstract

The economic conditions in Indonesia in year 2017 are faced with various challenges that are not easy. As for the domestic challenges in related to slowing economic growth, the expected fiscal deficit will still be substantial, the rising of foreign borrowings, as well as the low credit growth and followed by the increasing of non-performing loans. These conditions have affected many companies in Indonesia, especially the mining industries companies listed in Indonesia Stock Exchange. If not followed up with good strategies, many companies above will experience financial distress. this research aims to analyze the effects of financial ratios such as liquidity ratios (CACL, WCTA, CATA), profitability ratio (ROA), leverage ratio (TLTA), activity ratio (STA), market ratio (MBV) and firm growth (TAG, SG and OPG) to financial distress prediction that experienced by the mining indutry companies listed in Indonesian Stock Exchange for periode of observation year 2011 up to year 2016, for 6 (six) years of observation. Data analysis method used is binary logistic regression model.  The result of this research are only the firm growth consisted of Total Assets Growth (TAG) and SG (Sales Growth) partially has negative and significant influence to the financial distress prediction in mining industries companies listed in Indonesian Stock Exchange for the period of observation year 2011 – 2016. Meanwhile, the Operating Profit Growth (OPG) has positive and significant influence to financial distress prediction. In the other hand, liquidity ratio (CACL, WCTA, CATA), profitability ratio (ROA) and leverage ratio (TLTA) has negatif and unsignificant influence to companies’ financial distress. Activity ratio (STA) and market ratio (MBV) has positive and unsignificant influence to financial distress prediction.   
KOMPARASI MODEL KEBANGKRUTAN PADA PERUSAHAAN TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA Liza Novietta; Kersna Minan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 1 (2017): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i1.447

Abstract

This research purpose to compare the bankrutpcy model : model Altman Z-Score, Ohlson and Zmijewski, to find out the different in prediction of bankrupcyt for textile and garmen industries that listed at Indonesia Stock Exchange from 2011 – 2014. Data analysis method is Paired Samples T-Test. Financial ratio analysis is used in every bankruptcy model and Paired Sample T-Test with the purpose to know the different of the prediction result from each model in the research. The results is no different between Altman vs Ohlson, Altman vs Zmijewski even Ohlson vs Zmijewski from 2011-2014.Keywords : financial ratio, analysis, bankruptcy
Analisis Pendekatan Metode TAM Pada Penggunaan Aplikasi E-Commerce Kersna Minan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1118

Abstract

The development of the era is also marked by the development of technology. Technological developments are inseparable from human life. Until now, almost all corporate organizations have taken advantage of the developments in internet technology. Utilization of internet technology is an innovation carried out by corporate organizations that can help to improve performance and also business processes in corporate organizations. At this time the business process activities carried out by corporate organizations are virtual or commonly referred to as E-Commerce. The use of e-commerce has now become a very high trend phenomenon. Currently e-commerce is needed to meet the needs of society in the digital era, e-commerce is used as a place to purchase products and even services. Technology Acceptance Model (TAM) is a model used to provide an offer to the acceptance of e-commerce usage and behavior for its users. In this study, a study will be conducted to measure how far e-commerce applications are accepted by the public. And the results show that all hypotheses are accepted, which means it shows that the e-commerce application has been accepted by the community. This is supported by the influence of the variable stimulant of 79.2%.
Financial and corporate governance of XBRL adopters in Indonesia Kersna Minan; Mochammad Fahlevi
Journal of Research in Business, Economics, and Education Vol. 3 No. 3 (2021): June
Publisher : Kusuma Negara Business School

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Abstract

Extensible Business Reporting Language (XBRL) is an XML language-based business reporting software standard that is used to manage a company's financial data based on international financial standards. XBRL is used to ensure the accessibility of business information and transparency by using a uniform format and is usually used by business intelligence departments. The financial statements of a company are the main source of company information. Because with financial reports, all stakeholders of a company can have an overview of the business journey of a company. XBRL will increase transparency and will further improve corporate governance. Disclosure with XBRL will be able to show the profile of the company's corporate governance (Tohang et al., 2020). XBRL will also play a role in the decision-making process. XBRL will increase transparency and will further improve corporate governance. The adoption of XBRL in corporate financial reporting will increase transparency and quality of information. This standardized XBRL format makes it easy to use information across different platforms and applications so that information will be more transparent. The quality of information increases because of the ability to search by users who are getting faster and more precise.
The Effect of Principal Leadership and Work Discipline on Teacher Performance at SMP Daruttaqwa Gresik Rosmawati Rosmawati; Syafrida Hafni Sahir; Kersna Minan; Made Susilawati
Edukasi Islami : Jurnal Pendidikan Islam Vol 11, No 02 (2022): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v11i02.2423

Abstract

This article describes (1) the influence of a principal's leadership on teacher performance. (2) the effect of work discipline on teacher performance. (3) the simultaneous influence of the principal's leadership and work discipline on teachers' performance at SMP Daruttaqwa Gresik. The research method used is quantitative research. This study is a population study with 59 people—consisting of 1 principal, 12 teachers, 1 Administration (TU), and 46 students. The research instrument is a questionnaire. The results of this study are (1) there is an influence between the principal's leadership on teacher performance at SMP Daruttaqwa Gresik with t count 2,580 > t table 2.00 and has an effect of 10.5%. (2) there is an influence between work discipline on teacher performance at SMP Daruttaqwa Gresik with t count 7.924 > t table 2.00 and has an effect of 52.4%. (3) there is a simultaneous effect with F arithmetic 31.019 > F table 3.16. Simultaneously both of them also have an effect of 52.6% on teacher performance at SMP Daruttaqwa Gresik and have a correlation coefficient of 0.725, which is the quality of a strong relationship.
Pendampingan Pelaku UMKM untuk Optimalisasi Harga Jual Produk Liza Novietta; Ruswan Nurmadi; Kersna Minan
Jurnal Pengabdian Kepada Masyarakat Digital Vol 1, No 3: JUPED - Agustus 2022
Publisher : Insight Power (Kekuatan Wawasan)

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Abstract

MSMEs are part of the national economy that is self-reliant and has great potential to improve people's welfare. MSMEs have a significant role in the country's economic growth. The biggest problem is how SMEs can survive, compete and develop because it is related to the achievement of profits and the need for business capital. In order to achieve business goals, MSME actors must pay attention to the optimal selling price of their products. The selling price of products that are too low or too high will make profit not maximized, or will even result in losses. Forum Akademisi dan Praktisi Desa (FAPDes), where Universitas Harapan Medan is one of Education Institutions/University that joins it, provides assistance for Village Superior Products to MSME actors. It is hoped that in the future MSME actors who receive assistance can develop their businesses and excel compete with similar businesses or industries.Keywords: MSMEs, Selling Price, Profit
Pencatatan Laporan Keuangan Berbasis Digital Untuk Usaha Mikro, Kecil dan Menengah Kersna Minan; Liza Novietta; Ruswan Nurmadi
Jurnal Pengabdian Kepada Masyarakat Digital Vol 1, No 1: JUPED - Februari 2022
Publisher : Insight Power (Kekuatan Wawasan)

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Abstract

The problem that is often faced by Medium, Small and Micro Enterprises (MSMEs) is the lack of understanding of the preparation of financial statements, so they do not know for sure whether the capital they have has been effectively used and the efficiency of operating expenses, so that they can generate maximum profit. Lack of working capital and difficulties in obtaining additional profits from banking institutions that have special requirements for the provision of small business capital, such as the existence of financial reporting according to the standards that have been set for MSMEs are also problems faced. Higher Education Institutions, through community service activities, must assist the government in providing socialization and training to MSME actors on how to prepare financial reports, especially through digital-based applications, in order to make it easier for MSME actors and adjustments to the times. This community service is carried out for MSME actors in Medan Labuhan District. By carrying out this activity, it is hoped that it will increase the prosperity of the MSME community.Keywords: Community Service, MSMEs, Financial Reporting, Digital Application, Community Prosperity
Pengaruh Kompetensi, Integritas dan Independensi terhadap Opini Audit dengan Fee Audit sebagai Variabel Moderasii(Studii KasusiKantoriAkuntaniPubliki DiiKotaiMedan) Nur Zahra; Kersna Minan; Ruswan Nurmadi
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

This study aims to determine the effect of competence, integrity and independence on audit opinion with audit fees as a moderating variable at a public accounting firm in Medan. In this study using a saturated sampling method (census), which is a sampling method when all members of the population are sampled. The use of saturated sampling is because the entire population, namely 87 auditor samples, is the research sample. Of the 87 auditors at public accountants in the city of Medan, 47 samples were obtained that could be used as research data. The data used in this study is primary data in the form of a questionnaire using questions stated on a Likert scale of 1 to 5. The results of this study indicate that the competence and integrity variables have a significant effect on audit opinions at public accounting firms in Medan. Meanwhile, independence has no significant effect on audit opinion at a public accounting firm in Medan. Audit fees can moderate the ieffect iof competence iand iintegrity ion iaudit iopinions iat ipublic iaccounting ifirms iin Medan. iMeanwhile, ithe iaudit ifee icannot imoderate ithe iinfluence iof independence ion iaudit iopinion iin ithe icity iof iMedan.
Pengaruh Return on Asset, Leverage, Ukuran Perusahaan terhadap Manajemen Laba dengan Kepemilikan Manajerial sebagai Variabel Moderating pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2017-2021 Dina Aulia; Kersna Minan; Listiorini Listiorini
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

The purpose of this study was to examine and analyze the effect of return on assets, leverage, firm size on earnings management with managerial ownership as a moderating variable. The approach used in this research is a quantitative approach. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study used purposive sampling totaling 21 companies. Data collection techniques in this study using documentation techniques. The data analysis technique in this study used Moderating Least Square using statistical analysis using the Auter Model Analysis test, Inner Model Analysis, and Hypothesis Testing. Data processing in this study using the PLS (Partial Least Square) software program.The results of this study prove that directly return on assets, leverage, firm size has no effect on earnings management, managerial ownership is not able to moderate the effect of return on assets, leverage, firm size has no effect on earnings management.
Co-Authors Cut Alya Djafar Dina Aulia Fahlevi, Mochammad Fatimah Zahara Ika, Desi Listiorini Liza Novietta Made Susilawati Nur Zahra Olivia Fajariani Rizki Fillhayati Rambe Rosmawati Rosmawati Ruswan Nurmadi Syafrida Hafni Sahir