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AKUNTABILITAS DAN TRANSPARANSI BERBASIS BAGI HASIL (ANALISIS TERHADAP KARYAWAN TOKO DI KOTA BEUREUNUEN) Nasirwan, Mahle Muhammad Ridwan
JURNAL EKONOMI DAN BISNIS ISLAM Vol 2 No 2 (2017): Volume 2 Nomor 2 Juni-Desember 2017
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.171 KB) | DOI: 10.32505/v4i1.1235

Abstract

Research  on  Accountability  and  Transparency  Based  on  the  results  of  this study aims to determine the implementation of Accountability and Transpar- ency Based Revenue in Beureunuen City Store. Some Stores in Beureunuen City implement a profit-sharing system with employees. The study was conducted from March 2016 to February 2017. This research uses qualitative approach. For Collection - to get information about employeesvalidation techniques done by digging information from some informants directly related to the Business. In addition, researchers also con- ducted direct observation at the location of the study to verify the data wheth- er the data obtained from the informant in line with the reality of the field or not. The result of the research analysis shows that the application of Account- ability and Transparency Based on Profit is good. However, there is a weakness in terms of the absence of annual balance sheet. For that researchers offer Bal- ance Sheet report. The implementation of Profit-Based Accountability and Transparency is already well categorized in terms of responsibility to the trustee, providing information to employees and granting the employee rights in accordance with the earn- ings of the company?s profit within one year of Hijriah.
Analysis of the Influence of Managerial Ownership, Audit Quality and Audit Committee on Income Management (Study on Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange 2014-2018) Sitanggang, Sri Ningsih; Ikhsan, Arfan; Nasirwan, Nasirwan
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 3 (2020): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i3.1235

Abstract

This study aims to examine the effect of managerial ownership, audit quality and audit committee on earnings management. The research was conducted at manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique used purposive sampling technique and obtained 10 companies that became samples. Hypothesis testing is done by using multiple regression analysis. The results of this study indicate that: first, managerial ownership does not have a significant effect on earnings management. It can be seen that the t-count is smaller than the t-table (0.152 <1.678) with a significance value of 0.880> 0.05. Second, audit quality affects earnings management. It can be seen that the t-count is greater than the t-table (2.274> 1.678), with a significance value of 0.028 <0.05. Third, the audit committee has a significant effect on earnings management. It can be seen that the t-count is greater than the t-table (2.894 > 1.6 7 8), with a significance value of 0.006 <0.05. If reviewed together, the three variables of managerial ownership, audit quality, and audit committee have an effect of 25.4% on earnings management.
Modifikasi Sistem Transmisi pada Mesin Pencacah Sampah/Limbah Plastik dengan Sistem Crusher dan Silinder Pemotong Tipe Reel Junaidi - -; Ichlas Nur -; Zulfikar - -; Nasirwan - -
Jurnal Ilmiah Poli Rekayasa Vol 11, No 2 (2016)
Publisher : Pusat Penelitian dan pengabdian kepada Masyarakat (P3M) Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (736.374 KB) | DOI: 10.30630/jipr.11.2.26

Abstract

An increasing number of plastic waste, but can be recycled into other products in the form of granules before further processing into a grain pellets and injection molding processes to produce products such as buckets, plates, bottles and others. To be processed into the required form of granules of plastic thrasher. Even so small plastic recycling industry is still constrained within a plastic enumeration process because the machine used his ability was not maximal.The purpose of this study is a modification of the transmission system thrasher plastic crusher system and cylinder-type cutter reel and technical evaluation. This study was conducted over two years, the first year the design and manufacture of machinery, the second year is the technical evaluation of the engine, improved engine performance. From the results of the study year I found some weaknesses machines namely, 1) the machine is often hampered by the transmission belt on the motor shaft with shaft reducer as drive unit crusher often slip when a large load, 2) transmission gears hipoid of the motor shaft with shaft type unit reel get a great friction and cause the sound very noisy. To improve the performance of the engine of the transmission system needs to be fixed.From the results of the design redesign the engine in the second year, namely, the installation of a connector axle of the motor shaft with shaft-type knife reel player. Axle used is commonly used in car axle Carry. Likewise, the transmission system between the motor shaft to the reducer as a successor to the rotation axis of the blade type crusher players use the chain sprocket to avoid slip on a rotating shaft. The results of performance testing crusher machine on lap 75 RPM and cylinder-type reel cutters 1450 RPM, engine capacity ± 130 kg / h on the cylinder type crusher and the reel-type cylinder engine capacity of ± 165 kg / h at an aperture sieve Ø 1,5 cm, with uniformity of grain 85%.
Analisis Kegagalan Boom Crane dan Pencegahannya Elvis Adril -; Nasirwan - -; Tri Wibowo -; Julnaidi - -
Jurnal Ilmiah Poli Rekayasa Vol 10, No 1 (2014)
Publisher : Pusat Penelitian dan pengabdian kepada Masyarakat (P3M) Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.515 KB) | DOI: 10.30630/jipr.10.1.54

Abstract

Sleeve (Boom) on Crawler Crane is the main equipment that serves the weight at the time of appointment (Hoisting).The problem which is founded is a fracture at the boom while lift 6 Tons of weight while the optimum design of equipment is 50 tons. The aim of this research is to found the root cause of the fracture by using photo documentation fractografi (microfractografi and macrofractografi), and hardness tests, and test the chemical composition at the surface faults boom crane. We used Finite element method (FEM) to form simulated load. The results is that the porblem accured because of error while read the load chart and error in SOP
Improving Quality of Learning with Syariah Accounting Mind Mapping Method in Accounting Program at Universitas Negeri Medan Saparuddin Siregar; Anggriyani Anggriyani; Nasirwan Nasirwan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 1 No 2 (2020): February 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.949 KB) | DOI: 10.47065/ekuitas.v1i2.104

Abstract

Problems in this study is the result of studying the Syariah Accounting courses that students have not showed significant results. The acquisition of student value is Relatively unfavourable because of the lack of precise learning method that has been used, Thus affecting the low of students' reasoning. Therefore, Researchers offer Mind Mapping as a solution in improving student achievement. Mind Mapping aims: (1) To know Whether Mind Mapping in KDBK Syariah Accounting feasible to be used in the student. (2) To direct and guide lecturers in improving the quality of learning through Mind Mapping. (3) Become a training tool for Reviews their lecturers to publish research results in scientific journals, both locally and Nationally accredited. This study will run and be done within 5 years of the whole course of KDBK Accounting Sharia. The subjects of this study are students majoring in accounting who take Syariah Accounting courses. Data analysis in this research using quantitative descriptive analysis. All the data collected is Analyzed by descriptive statistical techniques that are quantitatively segregated by category to sharpen judgments in drawing Conclusions. The result shows that Mind Mapping method is very suitable for students in accounting KDBK Syariah and proven to improve the quality of learning and can be a reference in the research result of lecturer in the scientific journal. There is also an invention where there are differences in students' understanding of the Syariah Accounting courses using Mind Mapping between Reviews those methods and Reviews those that do not
The Effect of Accounting Information and Organizational Culture on Decision Making Teresa Paulina Sihombing; Nasirwan Nasirwan; Chandra Situmeang
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 1 (2020): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i1.800

Abstract

This study examines the educational foundation's organizational decision making model that is the influence of accounting information and organizational culture on decision making. This research is a quantitative study with descriptive and inferential analysis. The sample of this study was 72 Catholic education foundations in Indonesia, which were tested by Partial Least Square (PLS) based analysis and data processing methods with the Smart PLS 3.0 program. This study obtains some empirical evidence, namely, first, accounting information significantly influences decision making. These results are consistent with the theory that the main purpose of the foundation's financial statements is to provide relevant information to meet the foundation's internal and external interests to help decision makers make the best decisions for the organization. Second, organizational culture significantly influences decision making. This result is in line with organizational culture theory which states that organizational culture is a value that is used as a reference in all decisions and actions of members of the organization and that reflects the goals, identity, and standard of evaluation of everything in the organization. So it was concluded that the best decision was a decision made based on accounting information and organizational culture at a Catholic education foundation in Indonesia
Reputasi Penjamin Emisi, Return Awal, Return 15 Hari Sesudah IPO, dan Kinerja Perusahaan Satu Tahun Sesudah IPO di BEJ NASIRWAN NASIRWAN
The Indonesian Journal of Accounting Research Vol 5, No 1 (2002): JRAI January 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.70

Abstract

The objectives of this study are threefold. First, this study empirically examines whether the underwriter reputation, auditor reputation, percentage in offering, company age, company size, offering value, and  standard deviation of returns are associated with initial returns, 15 day returns after IPO, and company performance one year after IPO. Second, this study evaluates whether the ranking of underwriters’ and auditors’ reputation by measure of Johnson-Miller (JM) is different from those by the measure of Carter-Manaster (CM) in the context of initial returns, 15 day returns after IPO, and company performance one year after IPO. Finally, this study evaluates the consistency between the findings of this study and those of previous studies.The empirical results show that underwriters’ reputation ranked by JM is positively associated with initial returns at the day of offering. This is partly consistent with hypothesis 1. However, when returns were measured for 15 days after the IPO, both JM and CM measures result in statistically significant positive association between reputation and returns. The percentage of stock offering and the value of offering also provide statistically significant negative association with returns. For returns measured one year after IPO, underwriters’ reputation ranked by CM is positively associated with one year performance. When all variables are included in the model, only reputation ranked under CM is statistically significant. The value of stock offering is also statistically significant with a negative sign. for company performance one year after IPO. From various proxies in ranking the reputation of emission guarantor in the three hypotheses above, CM measure shows the best result to control the reputation of underwriter, especially in the context of 15 day return after IPO and performance one year after IPO.
CSR MANAGEMENT BASED TRIPLE HELIX MODEL IN NORTH SUMATRA PROVINCE Azizul Kholis; Nasirwan Nasirwan; Sulaiman Lubis; Anggriyani Anggriyani
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.081 KB) | DOI: 10.53695/injects.v2i2.495

Abstract

This study aims to examine CSR management based on the triple helix model in compa-nies in North Sumatra Province. The research was conducted from May to July 2021 by distributing questionnaires to 112 companies operating in North Sumatra Province, 20 uni-versities and 33 district/city governments. The test is based on the triple helix model, namely the involvement of universities, companies and local governments in managing CSR so that it is more well implemented and integrated. The sampling technique for com-panies is random sampling spread over 5 major cities, namely, Medan, Pematang Siantar, Tebing Tinggi, Padangsidimpuan, and Sibolga. The results of hypothesis testing indicate that there is no difference in the perceptions of the three parties for the integration of CSR management. The test results also prove that the commitment of the three elements of the triple helix supports each other for integrated CSR management in North Sumatra Prov-ince. The limitation of this research is that there are different sampling techniques for each element of the triple helix so that sample bias is predicted. The recommendation of this re-search for further studies is to add mass media as an element to support integrated CSR management.
PERBAIKAN FASILITAS DAN MANAJEMEN MESJID NURUL HIKMAH DESA BUMI AYU SOLOK SELATAN BERSAMA TIM PENGABDIAN KEPADA MASYARAKAT POLITEKNIK NEGERI PADANG Yuli Yetri; Nasirwan Nasirwan; Rakiman Rakiman; Haris Haris; Saif Hadid Alkhairi
Jurnal Pengabdian Masyarakat Polmanbabel Vol. 3 No. 02 (2023): DULANG : Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33504/dulang.v3i02.307

Abstract

To maximize the function of the mosque as a place of worship, a community service team has carried out together in the form of counseling and donations. This is done because mosques have a very strategic function in Islamic society, both as places of worship and as media centers for holistic development of the people. This service team is trying to optimize the function of the mosque as a center for community empowerment activities. This community service is motivated by the facilities and infrastructure of the Nurul Hikmah mosque which are still inadequate for the needs and comfort of worship, such as: carpets, loudspeakers, mosque clocks, towers and pulpits. Even the implementation of mosque management has not been so evenly distributed so that it has not been accompanied by social welfare efforts for the community. The purpose of this service is to find out the condition of the social welfare of the community. Community Service is the third dharma of higher education tri dharma. Meanwhile, in analyzing the data, the writer uses data collection, data reduction, data presentation, and verification. The results of this service showed that the condition of community welfare is experiencing stability with the implementation of programs carried out by mosque administrators to help community welfare, then the implementation of mosque management in an effort to improve community social welfare is by having a clear and transparent management function which makes the function of the mosque better.
Pendampingan Manajemen Usaha Wisata Bahari di Desa Percut Kecamatan Percut Sei Tuan Kabupaten Deli Serdang Azizul Kholis; Tauada Silalahi; Nasirwan; Muhammad Yusuf Harahap
ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Vol. 4 No. 3 (2023): Oktober
Publisher : CERED Indonesia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/jas.v4i3.977

Abstract

Kegiatan PKM ini diarahkan kepada penguatan Pariwisata lokal berbasis desa dengan menjalankan 3 (tiga) misi sekaligus yaitu Pendidikan Sesuai Program Merdeka Belajar Kampus Merdeka Perguruan Tinggi Kemendikbud, Perekonomian dengan Program Desa Wisata Kemendes dan Pelestarian Hutan Mangrove sesuai program Kementerian Kehutanan dan Lingkungan Hidup. Dalam rangka meningkatkan kualitas dan pelayanan wisata bahari, maka sangat perlu adanya peningkatan pengetahuan dan pembinaan yang intensif terhadap mitra, maka tahap awal yang dilakukan tim adalah memberikan pelatihan mengenai keselamatan kerja, sistem bisnis dan sistem promosi terhadap mitra. Hal ini sangat perlu untuk ditingkatkan agar masyarakat lokal Wisata bahari dapat terus mengembangkan potensi-potensi sumber daya yang ada dan menambah keterampilan masyarakat untuk menghadapi pariwisata era baru. Selanjutnya tim memberikan Pelatihan dan sosialisasi untuk pencatatan keuangan dan pemanfaatan media social untuk promosi. Langkah pertama tim membuatkan akun bisnis dibeberapa sosial media seperti Facebook, Instagram dan media sosial lainnya. Kemudian membuatkan WEB agar para wisatawan dapat lebih mengetahui tentang Wisata Bahari. Langkah selanjutnya adalah pendampingan terhadap mitra untuk membuat postingan semenarik dan sesering mungkin disertai dengan detail keterangan produk seperti khasiat agar konsumen lebih tertarik terhadap produk yang dijual.
Co-Authors -, Nasrullah - Adriansyah Adriansyah Afriyani, Sicilia Aina Edi Putri Amalia Akita Amelia, Firly Andri Zainal Anggriyani Anggriyani Anggriyani, Anggriyani Arfan Ikhsan, Arfan AW, Jumaiadi Ayu Utami, Widya Azizul Kholis Azizul Kholis, Azizul Banjarnahor, Josephin Kezia Bhayangkara, Andika Candra Mayana, Hendri Chatarina Umbul Wahyuni Debora Desnia Desmarita Leni Desnia, Debora Dian Juliani Dwi Ramadani, Mutiara Elisma, Netri Elvis Adril - Fadhlurrahman, Zaki FAJAR SETIAWAN Fajri Arsyah, Ahmad Hasnul Firly Amelia Fitrah Maulidiyah Ginting, Aisah Br Hanif Haris Haris Haris Haris, Haris hasyim, hasyim Herkules Hery Widijanto Humaira, Ella Ichlas Nur Insani, Farhan Filza Julnaidi - - Jumyetti Jumyetti Junaidi - - Khairul Amri Lubis, Anggi Zahwa Yunita Lubis, Jey Bremana Ramadhan M. Arsyadi Ridha M. Arsyadi Ridha Maimuzar Maimuzar Manalu, Christina Manurung, Joy Fenika Marbun, Patricia Yosephine Syahrani Maulidiyah Lubis, Fitrah Muchlisinalahuddin Muhammad Ridha Habibi Z MUHAMMAD YUSUF Muhammad Yusuf Harahap Mutiara Dwi Ramadani Naswa Aprillia Putri Natasya Angel Panjaitan Nofriadi Nofriadi Nusyirwan Nusyirwan Padli Raisman Akbari Panjaitan, Audyla Arsuka Pasaribu, Benediktus Hasoloan Purba, Rahel Puspita, Azzahra Yuni Putri, Naswa Aprillia Rahmi, Nurfitri Rahwani, Diba Ameilia Rakiman Rakiman Rakiman Rakiman Rama, Hilfama Ramza, Robi Rina Noni Hutajulu Rina Rina Rindiani, Chintia Rivanol, Rivanol Ruzita Sumiati Saif Hadid Alkhairi Sanjani, Ahmad Saparuddin Siregar Saputra, Krisna Nanda Saputra, Rio Shah Zada, T. Muhammad Sibarani, Christy Amelia Rotua Sihombing, Andico Julius Silalahi, Tauada Sinaga, Desy Amelia Sipahutar, Bela Putri Saqina Sir Anderson Sir Anderson Siregar, Masjamilan Sitanggang, Endang Maya Sari Sitanggang, Sri Ningsih Siti Sri Wahyuni Situmeang, Chandra Situmorang, Efita Natasya Situngkir, Gomgom Sulaiman Lubis Syahmi Edi Syu'aib, Syu'aib Tarigan, Darryl Galed Suranta Tauada Silalahi Teresa Paulina Sihombing Tri Wibowo - Tua Sibarani, Choms Gary Ganda Utami, Widya Ayu Verdian, Riza Wahyuni, Siti Sri Yazmendra Rosa Yenni Sipahutar Yermiana, Vaskha Yitro Carol Nduru Yuli Y Yuli Yetri Yuliarman Yuliarman Zebua, Dwi Fadhillah Apriliana Zulfikar - -