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All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) International Journal of Public Budgeting, Accounting and Finance Jurnal EK dan BI
Muhammad Yunus
Sekolah Tinggi Akuntansi dan Manajemen Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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IMPLEMENTATION OF RISK BASED INTERNAL AUDITING IN LANGKAT REGENCY Yunus, Muhammad
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 3 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.211 KB)

Abstract

This study aims to determine the effect of the role of the internal auditor, top management commitment, communication processes and training on the implementation of RBIA (Risk Based Internal Auditor) in the Langkat Regency Government. This type of research is causal associative research that uses a quantitative approach. This research was conducted in the Langkat Regency Government. Data collection methods used were questionnaire methods given to research respondents. The type of data used in this study is primary data as primary data and secondary data for additional data. The data analysis method used is using Structural Equation Modeling (SEM). And data processing in this study was carried out with the help of SmartPLS software. The results obtained in this study indicate that training is the most dominant factor in influencing the implementation of Risk Based Internal Auditors in Langkat Regency. It is also known that partially the role of internal auditors and the communication process also has a significant influence on RBIA in Langkat Regency. While the variable of top management commitment cannot influence the implementation of RBIA in Langkat Regency at a significance level of 5%.
Pengaruh Prediksi Kebangkrutan Model Altman Z-Score, Reputasi Auditor dan Opinion Shopping terhadap Opini Audit Going Concern Muhammad Yunus; Calen Calen; Sarida Sirait
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i1.174

Abstract

This study aims to determine the effect of the bankruptcy prediction of the Altman z-score model, auditor reputation and opinion shopping on going concern audit opinion in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. This research is a causal associative research with a quantitative approach. The sample in this study were 25 manufacturing companies listed on the Indonesia Stock Exchange which were determined using purposive sampling technique. Observations in this study were carried out throughout the period 2015 to 2019 so that the number of observations was 125 data. The type of data used in this study is secondary data. While the data analysis method used in this research is panel data regression analysis with statistical data processing software, namely STATA. Based on the results obtained in this study, it can be seen that the prediction of bankruptcy based on the Altman z-score model has no significant effect on going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange. Auditor reputation is proven to have a negative and significant effect on going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange. And opinion shopping is also proven to have a negative and significant effect on going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange.
Deteksi Financial Statement Fraud Berdasarkan Perspektif Pressure dalam Fraud Triangle Muhammad Yunus; Ompon Lastiur Sianipar; Kharisma Yudha Saragih; Amelia Amelia
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v3i2.229

Abstract

This study aims to determine the effect of the fraud triangle perspective illustrated by financial stability, external pressure, and financial targets on financial statement fraud on manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. This research is a type of causal associative research with a quantitative approach. The sample in this study were 49 Manufacturing Companies listed on the Indonesia Stock Exchange in 2015-2018. The type of data used in this study is secondary data. Data analysis method used in this study is Logistic Regression Analysis with the help of SPSS 25 software. The results obtained in this study indicate that external pressure has a positive and significant effect on financial statement fraud. Financial targets have a significant negative effect on financial statement fraud. While financial stability does not significantly influence financial statement fraud.
Analisis Tingkat Produktivitas Petani Padi di Kelurahan Simarimbun Poltak Pardamean Simarmata; Muhammad Yunus; Putra Arys Arianto Manurung
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 2 No 2 (2019): Jesya Volume 2 Nomor 2 Periode Juni 2019
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v2i2.91

Abstract

This study aims to (1) know the factors that affect the productivity of wet land paddy farming in Siantar Marimbunsub-district of Kelurahan Simarimbun Regency (2) know the optimal using level of production factors in rice farming in Siantar Marimbunsub-district, Kelurahan Simarimbun regency. The analytical method used to analyze the factors that influence productivity is Multiple Linear Regression Analysis, and to determine the optimal level of use of production factors used NPM approach. Based on the result of research, it is found that (1) the use of Labor production factor (X1), Seed (X2), Urea Fertilizer (X3),Sp36 Fertilizer (X4), KCl Fertilizer (X5), Pesticide (X6) and Dummy influenced 84,42% productivity of rice paddy that shown by the coefficient of determination (R2) of 0.8442 while the remaining 15.58% influenced by other factors not described in this study. Regression results partially obtained that the use of labor production factor (X1) did not significantly affect productivity while the use of seed production factors (X2), fertilizer (X3), and pesticide (X4) had a significant effect on the productivity of wetland rice farming. (2) The use of wetland paddy production in Siantar Marimbunsub district had not been optimally seen from the result of NPM / Px was not the same as one so it is necessary to increase and decrease the use of production input. The optimal use of production factor for labor was 110 HOK, 60,24 Kg of seed, Urea fertilizer equal to 150 Kg, Sp36 fertilizer equal to 70 Kg, KCl fertilizer equal to 67 Kg and pesticide equal to 128,68 ml
Pengaruh Persepsi Konsumen terhadap Keputusan Pembelian pada Perum Bulog sub Divre Pematangsiantar Mega Romauly Tampubolon; Muhammad Yunus; Liana Liana
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 2 No 2 (2019): Jesya Volume 2 Nomor 2 Periode Juni 2019
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v2i2.109

Abstract

The purpose of this study is: to determine the effect of consumer perceptions on purchasing decisions at Perum Bulog Sub Divre Pematangsiantar. This study uses a library research design and field research. This type of data uses qualitative and quantitative data. Data sources are primary data and secondary data. Data collection was carried out by means of questionnaires, interviews, and documentation. Test the research instrument using the validity test and reliability test. The data analysis technique used is normality test, qualitative descriptive analysis, and quantitative descriptive analysis. The results of this study can be concluded as follows: Consumer perceptions have a positive and significant effect on purchasing decisions either simultaneously or partially. There is a strong and positive relationship between consumer perceptions of purchasing decisions. The level of purchase decisions can be explained by consumer perceptions. Consumer perceptions have a positive and significant effect on purchasing decisions at Perum Blog Sub Divre Pematangsiantar
PEMBERDAYAAN MASYARAKAT DALAM MENCIPTAKAN KESEJAHTERAAN KELUARGA MELALUI BUDIDAYA JAGUNG DI DESA SARIMATONDANG Muhammad Yunus; Eka Pratiwi Septania Parapat
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 4 No 2 (2021)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v4i2.375

Abstract

This study aims to determine the influence of the government's role, the role of the private sector, and the role of NGOs on community empowerment through corn cultivation in Sarimatondang Village. In addition, this study also aims to find out how community empowerment can affect family welfare. This research is a type of causal associative research conducted with a quantitative approach. The population used in this study were corn farmers in Sarimatondang Village, Sidamanik District. Data collection techniques in this study used questionnaires, interviews and literature studies. While the method of data analysis was carried out using the PLS technique. The results in this study are expected to be input for the village community in developing the empowerment of corn cultivation in Sarimatondang Village, Sidamanik District, Simalungun Regency by knowing how the synergy of each role of the government, the private sector and NGOs is. he role of the government and the private sector is proven to have a positive and significant influence on community empowerment through corn cultivation. In addition, it is also proven that community empowerment has a positive influence on family welfare in Sarimatondang Village, Sidamanik District.
PENGARUH KUALITAS LAYANAN TERHADAP KEPUTUSAN KUNJUNGAN WISATA KE DANAU TOBA SELAMA PANDEMI COVID-19 Poltak Pardamean Simarmata; Muhammad Yunus
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 4 No 2 (2021)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v4i2.313

Abstract

The Covid-19 pandemic had heavily affected Indonesian economy, especially for the tourism sector. The Indonesian government has taken numerous measures to respond to the Covid -19 pandemic such as large-scale social restrictions, restrictions on community activities, in which reduces community and impact on the tourism sector inevitably. The purpose of the study was to determine the influence of service quality on the decision to visit Lake Toba tourist destinations. The research activity was carried out in Parapat, Simalungun Regency. This research uses descriptive and quantitative methods. Data were collected from observations, interviews, and questionnaires. The sample used was 100 tourist respondents who visited Lake Toba Parapat during the Covid-19 pandemic. Data were analyzed by simple linear regression analysis. The test results have a positive and significant effect on service quality on the decision to visit Lake Toba tourist destinations. The influence of the service quality variable on the visit decision variable is 0.10, the remaining 0.80 is influenced by other factors not examined in this study such as psychological factors, economic factors during the Covid-19 pandemic. Efforts to increase tourist visits during the Covid-19 pandemic are carried out by paying attention to the tangible dimension and increasing other dimensions in service quality.
Analisis Revitalisasi Desa Wisata dengan Mengoptimalkan Ekonomi Kreatif Melalui UMKM Berbasis Digital Pada Desa Sigapiton Eko Deswin Miechaels Siringoringo; Muhammad Yunus
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1135

Abstract

Sigapiton Village is one of the villages in North Toba Regency which until now has not applied technology in economic activities, especially people's businesses, both UMKM, IKM, Cooperatives, and others.. The potential that is owned is not managed properly due to limited Human Resources so that the use of technology is also limited. The purpose of this study is to analyze the revitalization of tourist villages by optimizing the creative economy through technology-based SMEs. The stages of the research process start from the initial planning, namely making a written plan or plan by determining the date of implementation and the person in charge. After the research plan is summarized, the researcher immediately conducts an initial survey to obtain basic information about the topic to be studied. Data collection techniques were carried out by interview and observation. The analytical technique used is the Grounded Theory method, which is a qualitative analysis model using systematic procedures to develop scientific theories based on existing phenomena. The results of this study are digital-based SMEs are one of the most appropriate solutions to be applied to increase the productivity of business actors in Sigapiton Village, especially in terms of increasing sales through marketing.  
Co-Authors Amelia Amelia Calen Calen Eka Pratiwi Septania Parapat Eko Deswin Miechaels Siringoringo Kharisma Yudha Saragih Liana Liana Mega Romauly Tampubolon Ompon Lastiur Sianipar Poltak Pardamean Simarmata Poltak Pardamean Simarmata Putra Arys Arianto Manurung Sarida Sirait