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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Multiparadigma Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Wahana Akuntansi Edukasi Islami: Jurnal Pendidikan Islam Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Mantik Majalah Ilmiah Warta Dharmawangsa Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management and Bussines (JOMB) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Ipteks Terapan : research of applied science and education Jurnal Akuntansi Trisakti Jurnal Ilmiah METHONOMI

Adam Afiezan

Universitas Prima Indonesia

Author-ID : 3312285

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The Influence of Service Quality, Promotion and Price on the Decision to Purchase Seafood Products at PT Jaya Hasil Laut Medan Adam Afiezan; Denny Wijaya; Vivi Cresia; Hendri Hendri
Jurnal Mantik Vol. 4 No. 3 (2020): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.Vol4.2020.977.pp1671-1677

This research was conducted at PT Jaya Seafood. The purpose of this study was to examine the effect of Service Quality, Promotion and Marine Product Decisions on PT Jaya Hasil Laut. The approach in this study is a quantitative approach. The expected population is 194 customers and the sample in this study is 131 customers. The research method used is multiple linear regression analysis. Service Quality, Promotion and Prices simultaneously and partially have a positive and significant effect on the Marine Product Purchase Decision at PT Jaya Hasil Laut

PENINGKATAN PERTUMBUHAN EKONOMI DAN PENDAPATAN ASLI DAERAH DAN DANA ALOKASI BELANJA DAERAH PROVINSI SUMATERA UTARA BERBASISKAN SMART EDUKASI Feby Milanie; Muammar Khaddafi; Adam Afiezan
Edukasi Islami : Jurnal Pendidikan Islam Vol 10, No 02 (2021): 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.v10i02.2367

This study aims 1) to determine how much influence Economic Growth, Regional Original Income, and General Allocation Funds partially have a significant effect on Capital Expenditures in Regencies/Cities in North Sumatra. 2) to find out how much influence Economic Growth, Regional Original Income, and General Allocation Funds simultaneously have a significant effect on Capital Expenditures in Regencies/Cities in North Sumatra. This study uses the associative/quantitative method with the influence of economic growth, local revenue, and general allocation funds with a mathematical approach to answering the problem formulation. The results of the t-count study indicate that the variables of economic growth and general allocation funds have a partial effect on capital expenditures, while local revenue does not partially affect capital expenditures. The results of the f-count study indicate that the variables of economic growth, regional original income, and general allocation funds have a simultaneous effect on capital expenditure.

Analisis pengaruh kebijakan pemerintah dalam penundaan pembayaran hutang dimasa pandemic diperusahaan makanan dan minuman H. Adam Afiezan; Muhammad Reza; Syvania Eyeline; Morita Malau
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.984

Benefit is one of the primary objectives of each and every business substance. Without procuring a benefit, the organization can't satisfy its different goals, specifically ceaseless development (going concern) and the obligation to satisfy commitments in paying the organization's obligations. This commitment is a benchmark for the public authority in making a strategy. This study means to exactly look at government approaches in deferring obligation installments during the pandemic on benefit, liquidity, obligation strategy and free income in the food and refreshment area recorded on idx. This study utilizes a quantitative exploration approach that underlines a causal relationship that looks at government strategy in deferring obligation installments as an autonomous variable on benefit, liquidity, obligation strategy and free income as the reliant variable. The information assortment process in this study utilizes optional information sources as monetary reports for organizations in the food and drink area for the 2018-2020 period. The technique utilized for inspecting is purppose testing. The outcomes showed that there was no massive impact between ROA on Government Strategy. In the mean time, Liquidity, Free Income and DER affect Government Strategy

Pertumbuhan Penjualan, Struktur Aktiva, Ukuran Perusahaan, dan Harga Saham terhadap Struktur Modal dengan Profitabilitas sebagai Variabel Moderasi Adam Afiezan; Melysa Melysa; Vanesa Julieta Angga; Rosalie Lionar; Jesica Jesica
Journal of Management and Bussines (JOMB) Vol 4 No 1 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i1.3718

This study aims to determine the effect of sales growth, asset structure, company size and stock price on capital structure with profitability as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020 both partially and simultaneously. This research method is descriptive quantitative with multiple linear regression analysis. The population in this study has all manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period, namely 177 companies and the sample is 204 units of analysis. The results show that the research reaction is sales growth, asset structure, company size and stock prices partially and together have an influence on capital structure with profitability as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. In conclusion, the profitability variable as a moderating variable partially has a negative influence on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Keywords: Stock Price, Sales Growth, Profitability, Asset Structure, Capital Structure, Company Size

Analisis Sistem Dan Prosedur Klaim Jaminan Hari Tua (Jht) Pada Bpjs Ketenagakerjaan Cabang Medan Kota Gilbert Herodion Sigiro; Adam Afiezan
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

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

This study uses a qualitative research method with a descriptive approach. Qualitative descriptive is a data analysis method that explains phenomena based on things that cannot be calculated. This research requires data related to the problem that is the object of research regarding the system and procedure for Old Age Security (JHT) claims. The data obtained in the form of data from interviews with employees and participants and through related documents and direct observation. The results of this study explain that JHT claims can be made in 3 ways, both offline and online, which participants can make, namely claims by coming to the branch office, through lapak asik and through the Jamsostek Mobile (JMO) application. Of course, participants must prepare the required documents and follow the applicable procedures. Constraints that occur, sometimes participant data is invalid and participants have not mastered technology. For participants whose data is invalid, they must fill out the correction form provided by the officer so that the JHT claim can be processed. And for participants who do not understand and master technology, participants can still make claims by coming to the branch office because they will be served well by officers and participants.

PENGARUH AUDIT FEE, MASA KERJA AUDIT, ROTASI AUDIT, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT Jessica Jessica; Erin Belinda; Meirike Lorencia; Silvi Tannitri; H. Adam Afiezan
Jurnal Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The objective of this research is to analyse the effect of audit fees, audit working period, audit alternation and audit committee on audit quality in Indonesia Stock Exchange (IDX) listed manufacturing corporation during 2018-2020. Every influence factors is examined by measuring and calculating according to the reference: The audit quality is estimated by dummy variables by Big Four and Non Big Four KAP categories; The audit fee is calculated using the In (fee) formula with audit fee data taken from the professional fee account; The audit tenure is calculated by duration in years of KAP bond with clients; The audit rotation is measured using a dummy variable; The audit committee is measured based on the number of audit committees. This study uses secondary data and documentation methods for data collection as reference. With the purposive sampling method and research population of 193 manufacturing companies, 61 companies are eligible becoming samples according to following requirements: the corporation is recorded on the Indonesian stock exchange, the corporation presents audited reports, the corporation uses the rupiah currency in its reports and the corporation provides the required datasheet during 2018-2020. Procedure of this study is logistic regression to analyse the influence of these factors. This study outcome is about how the audit working period and the audit personel could bring positive impact on the audit quality, while the auditor alternation and the audit fee have no influence on the audit quality.

THE INFLUENCE OF PROFITABILITY, LIQUIDITY AND CAPITAL STRUCTURE ON COMPANY VALUE WITH CORPORATE SOCIAL RESPONCIBILITY AS MODERATING VARIABLES Lefrando Agustinus Saragih; Regina Tota Angelina Sigiro; Renni Veronika Marpaung; Riska Monalisa Sitompul; Adam Afiezan
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 3 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Background: The higher this ratio, the more efficient the company in using the company's current assets to meet its current liabilities, so as to minimize the company's failure to meet its short-term obligations to creditors. If the company wants to maintain its business continuity, it must have the ability to pay off all its financial obligations when they fall due. This ratio is used to measure how liquid a company is. Method : The research method is an activity that uses a systematic method to obtain data which includes data collection. Result : Based on the results of the residual test, the coefficient value on the Firm Value variable is -0.052 with a significance value of MRA 3 respectively. each of 0.987 is greater than 0.05. Conclusion : Profitability partially has a significant effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2017–2020 period. High profitability will give a positive signal to investors that the company produces in favorable conditions. This attracts investors to own company shares.

THE EFFECT OF CAPITAL STRUCTURE, NET PROFIT MARGIN, TAX PLANNING, AND COMPANY SIZE ON THE VALUE OF BUMN COMPANIES Adam Afiezan; Beatrice Beatrice; Angelica Angelica; Patricia Fancella
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 3 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Background : Find the components that most influence the self-esteem of public state-owned companies. The research method uses quantitative descriptive while the data collection technique is from secondary data, namely financial reports which are downloaded from the IDX website. The population of public BUMN is 20 companies, with a sample that meets the criteria there are 17 companies. Data processing uses multiple linear regression techniques that must meet a good classical assumption. Method : This study uses a deductive approach, which is a form of scientific presentation from the general to the specific form. Meanwhile, according to its type, this research is a quantitative research because it uses measurable information that is obtained from the financial reports of BUMN companies.. Result : The results of data processing produce factors that positively affect firm value, namely net profit margins and tax planning, firm size negatively affects firm value, while capital structure does not affect firm value.. Conclusions : Simultaneously, the variables will have a significant influence on the company's value with the magnitude of this influence of 37.2%..

APAKAH TEORI KECURANGAN HEXAGON EFEKTIF MENCEGAH MANIPULASI LAPORAN KEUANGAN PERUSAHAAN BUMN? Mettania Kirana; Nagian Toni; Adam Afiezan; Enda Noviyanti Simorangkir
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.06

Abstrak – Apakah Teori Kecurangan Hexagon Efektif Mencegah Manipulasi Laporan Keuangan Perusahaan BUMN?Tujuan Utama – Penelitian dilakukan untuk menguji faktor yang mempengaruhi kecurangan laporan keuangan berdasarkan teori kecurangan hexagon.Metode – Penelitian ini menggunakan metode partial least squares. Sampel penelitian ini adalah 17 perusahaan BUMN yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2021.Temuan Utama – Tiga unsur teori kecurangan hexagon relevan terhadap terjadinya penyimpangan laporan keuangan. Pengujian membuktikan manipulasi laporan keuangan disebabkan adanya unsur tekanan, rasionalisasi dan arogansi. Meskipun demikian, komite audit tidak mampu memoderasi elemen kecurangan hexagon sebagai pemicu terjadinya penyimpangan laporan keuangan.Implikasi Teori dan Kebijakan – Perusahaan BUMN perlu mewaspadai tekanan eksternal manajemen, pergantian auditor eksternal dan jumlah foto CEO dalam laporan tahunan sebagai indikasi terjadinya kecurangan. Hal demikian juga harus diperhatikan investor dengan mengukur risiko salah saji laporan keuangan.Kebaruan Penelitian – Penelitian ini menambahkan variebel komite audit sebagai moderasi dengan penekanan teori kecurangan hexagon. Abstract – Is Hexagon Fraud Theory Relevant in SOE Financial Statements Fraud?Main Purpose - This study was conducted to examine the factors that influence financial statements fraud based on the hexagon fraud theory.Method – This study uses the partial least squares method. The sample is 17 state-owned companies (SOE) listed on the Indonesia Stock Exchange during 2017-2021.Main Findings - Three elements of the hexagon fraud theory are relevant to the occurrence of financial statement irregularities. Tests prove that financial statement manipulation is due to elements of pressure, rationalization and arrogance. Nonetheless, the audit committee was unable to moderate the element of hexagon fraud.Theory and Practical Implications – SOE need to be aware of external management pressure, changes in external auditors and the number of CEO photos in annual report as indications of fraud. Investors must also pay attention to this by measuring the risk of financial statement misstatement.Novelty – This research adds the audit committee variable as a moderation with an emphasis on the hexagon fraud theory.

FINANCIAL PERFORMANCE AND HOSPITAL SERVICE PERFORMANCE IN PANDEMI TIME Tulus Manurung; Adam Afiezan; Virna Natasya Angeli Siburian; Pesta Maria Pasaribu; Keulana Erwin
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.v17i2.2358

Background : Different approaches that have been executed during the pandemic have brought about diminished execution and expanded clinic spending. This exploration was led to take a gander at viewpoints that adversely affect the exhibition of the Regal Prima Medan emergency clinic during a pandemic by utilizing monetary execution comprising of Liquidity, Dissolvability, Benefit and administration execution, specifically Bor, Toi and Gdr, with this proportion you can figure out how medical clinic execution during a pandemic both concerning monetary execution and administration execution. Method : The exploration led is a quantitative examination. Acquiring the examination test was helped out through non-likelihood inspecting, to be specific soaked testing. Result : The investigation completed is the old style presumption test which comprises of ordinariness test, multicollinearity, autocorrelation, heteroscedasticity, speculation assurance coefficient, F test, T test. Dissolvability, Benefit, Gdr boundaries make a fundamentally sure difference, Liquidity, Bor and Toi boundaries have an adverse consequence essentially on the exhibition of the Illustrious Prima Medan Clinic in 2018-2021. Conclusion : Execution results are supposed to be great or not, this is tracked down in that frame of mind as per the service of wellbeing which incorporates focuses as per execution results at the Illustrious Prima Medan clinic

Co-Authors Angelica Angelica Beatrice Beatrice Belinda, Erin Christine Christine Cindy Cindy Cindy Claudia Connie Halim Dena Viona Br Kembaren Denny Wijaya Dewi Chandra Dicky Efvina Oknesta Elisa Fransiska Girsang Enda Noviyanti Simorangkir Erin Belinda Etania, Cassandra Evalin Ginting Faridamai Ndruru Francroyce Zulion Behrry Frendy Fangestu Gilbert Herodion Sigiro Giovanni Wijaya Gunarsih, Jessica Hendri Hendri Ira Martika Winarno Jenny Jenny Jesica Jesica Jessica Jessica Jessica Jessica Jessica Tanri Jesslyn Anggara Joselyn Joselyn Joselyn Joselyn Junita Simanjuntak Juwita Melissa Lumbantobing Keulana Erwin Laura Liawardi Lefrando Agustinus Saragih Lindawati Lindawati Liviaty Vandana Lorencia, Meirike Louis Howard Louis Howard Meirike Lorencia Melysa Melysa Mettania Kirana Mhd. Hafiz Maulana Milanie, Feby Minar Register Sitorus Monica Cheria Morita Malau Muammar Khaddafi Muhammad Reza Nagian Toni Novi Anggraini Panjaitan, Desy Natalia Patricia Fancella Pesta Maria Pasaribu Pretty Priscilia Priscilia Putri Noviana Putri Noviana Putri Pradini Manday Regina Tota Angelina Sigiro Renni Veronika Marpaung Riska Monalisa Sitompul Robby Handoko Robert Robert Robin Robin Ronaldo Tandrean Rosalie Lionar Salim, Ardiyan Silvi Tannitri Silvia Maria A. Manik Sri Lasmaria Siregar Sri Wahyuni Stephanie Stephanie Suyanni Suyanni Syvania Eyeline Tannitri, Silvi Tasya C. Marpaung Taufiq Akbar Tulus Manurung Vanesa Julieta Angga Vincent Valentino Yansen Virna Natasya Angeli Siburian Vivi Cresia Wilfrida Windra Sari Gea Yosephin Ade Putra

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