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All Journal Jurnal Ilmiah Poli Rekayasa JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial Journal of Accounting and Investment J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI Manutech : Jurnal Teknologi Manufaktur Jurnal Teknik Mesin Jurnal Ilmiah Akuntansi dan Bisnis The Indonesian Journal of Accounting Research EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Eksplorasi Akuntansi (JEA) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) UNES Journal of Swara Justisia Jurnal Ilmiah Teunuleh: The International Journal of Social Sciences Jurnal Akuntansi AKTIVA Jurnal BILAL: Bisnis Ekonomi Halal Dulang: Jurnal Pengabdian Kepada Masyarakat Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia International Journal of Economic, Technology and Social Sciences (Injects) Journal of Management Accounting, Tax and Production Journal Economic Excellence Ibnu Sina Economic: Journal Economic and Business Journal of Humanities Education Management Accounting and Transportation IJIMCE : International Journal of Innovation in Mechanical Construction and Energy As-Syirkah: Islamic Economic & Financial Journal JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Nasirwan Nasirwan
Universitas Negeri Medan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Physics Public Health Social Sciences Transportation Other

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THE EFFECT OF PROFIT AND LEVERAGE MANAGEMENT ON STOCK RETURN: (Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2018-2020) Yermiana, Vaskha; Nasirwan, Nasirwan; Situmeang, Chandra
Jurnal Ilmiah Teunuleh Vol. 3 No. 3: Jurnal Ilmiah Teunuleh | September 2022
Publisher : Teunuleh Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51612/teunuleh.v3i3.110

Abstract

This study aims to examine and analyze the effect of Profit Management and Leverage on Stock Returns. The research was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) with an observation period from 2018-2020. The testing of this research model is based on agency theory and signaling theory. The research population consisted of 194 companies using purposive sampling and obtained 67 companies with 201 observations. Data analysis technique using Multiple Linear Regression Analysis. This study obtains empirical evidence, namely: First, Earnings Management has a significant negative effect on stock returns. Second, Leverage has a significant negative effect on stock returns. These results indicate that agency theory and signal theory are supported in this research model.
Penerapan Mesin Pengering Daun Sereh Sistem Rotary Pada Kelompok Tani Bukit Wangi Limau Manis Selatan Rina, Rina; Rivanol, Rivanol; Rakiman, Rakiman; Nasirwan, Nasirwan; Saputra, Rio; Syu'aib, Syu'aib
Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol 24, No 3 (2024): Suluah Bendang: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/sb.06130

Abstract

Minyak sereh di Sumatera Barat khususnya Padang sebagian besar masih diusahakan oleh masyarakat petani awam, sehingga minyak yang dihasilkan tidak memenuhi persyaratan mutu yang ditetapkan. Salah satu dari faktor penentu kualitas minyak sereh adalah kualitas daun sereh yang sudah dikeringkan sebelum disuling. Penurunan kadar air yang disarankan adalah sebesar 15%. Diketahui teknik yang digunakan masih hanya mengandalkan sinar matahari langsung tanpa menggunakan teknologi yang tinggi, sehingga daun jadi terlalu kering. Selain itu, kondisi ini akan menimbulkan hambatan jika saat musim hujan, karena tidak adanya matahari untuk melakukan proses pengeringan. Oleh sebab itu, perlu adanya mesin pengering daun sereh sistem rotary untuk mendapatkan penurunan kadar air pada daun sebesar 15%. Mesin dibuat dengan kapasitas 10 kg/jam menggunakan sistem rotary dan pemanas yang bersumber dari api kompor gas. Pengujian dilakukan pada 3 variasi waktu, yaitu selama 15 menit, 30 menit, dan 45 menit dengan daun sereh 3 kg. Hasil pengujian mesin didapatkan proses pengeringan daun serah yang mendekati persentase penurunan kadar air 15% adalah pada hasil pengujian pertama dengan waktu pengujian 15 menit dengan presentase sebesar 16,6 %. Hasil ini menunjukkan bahwa mesin telah dibuat sesuai kebutuhan pengeringan daun sereh yang diharapkan untuk mendapatkan kualitas minyak sereh yang bagus.
Analysis Of Strengthening CSR Partnership Networks To Increase Income Generating PTN-BH Azizul Kholis; Nasirwan; Silalahi, Tauada; Muhammad Yusuf
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 4 No. 2 (2023): October 2023
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v4i2.989

Abstract

Income Generating for Unimed is very important to develop because Unimed as a candidate for Legal Entity State Universities in the future is required to be able to increase PNBP from various sectors. However, this CSR potential cannot yet be optimally achieved to become a source of income for Medan State University. This research aims to analyze opportunities and strengthen CSR funding partnership networks that can be implemented by universities. This research uses quantitative techniques in data analysis, namely: testing is carried out on policy determining variables in strengthening CSR partner networks. while testing the relationship between variables is calculated with the help of SmartPLS software. The research results show that support from the industrial world, partnerships and government regulations have an influence on the potential for CSR funds as income generating for universities, while support from universities has no effect on the potential for CSR funds. The government's role in regulating the management of CSR funds provides benefits for universities, especially universities in the PTN BH category.
The Influence of the Work Budget Plan and Budget Realization Report on the Financial Performance of the North Sumatra Provincial Government Nasirwan, Nasirwan; Sihombing, Andico Julius; Sibarani, Christy Amelia Rotua; Pasaribu, Benediktus Hasoloan
Economic: Journal Economic and Business Vol. 3 No. 4 (2024): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v3i4.711

Abstract

This study was conducted with the aim of analyzing the influence of the budget work plan and budget realization report on the financial performance of the local government of North Sumatra Province. This study is expected to provide new insights into how budget planning can be improved to improve the financial performance of local governments. The research methodology in this journal uses descriptive quantitative methods, including historical data analysis and case studies, to evaluate the influence of the budget work plan on the financial performance of local governments. The objects used in this study are budget data from the website of the North Sumatra Provincial Government along with information regarding the financial reports of the North Sumatra provincial government, so this study was conducted using secondary data that has been provided directly by the North Sumatra Provincial Government. The data used is in the period of the 2021-2023 financial report. The results of this study are expected to provide recommendations for improvements in budget planning and financial management of the local government of North Sumatra Province.
Implementation of Good Corporate Governance and Code of Conduct at PT Bank Syariah Indonesia Tbk Puspita, Azzahra Yuni; Tarigan, Darryl Galed Suranta; Setiawan, Fajar; Nasirwan, Nasirwan
Economic: Journal Economic and Business Vol. 4 No. 1 (2025): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v4i1.850

Abstract

This study examines the ethical practices of accountants in the context of Islamic banking, focusing on PT Bank Syariah Indonesia Tbk (BSI). This study investigates how BSI, as a leading Islamic bank in Indonesia, implements a code of ethics in its business operations and whether BSI truly realizes its ideals as a “bank that is the pride of the people” by adhering to ethical standards. Using a qualitative approach, this study collected data through interviews, observations, and archival documents. The findings of this study highlight the importance of ethical principles in accounting, especially in Islamic banking, which emphasize fairness, transparency, accountability, and social responsibility. The implementation of Good Corporate Governance (GCG) principles at BSI, including transparency, accountability, and fairness, is critical to maintaining public trust and ensuring the integrity of financial reporting. The bank’s Code of Ethics outlines specific guidelines to prevent conflicts of interest, ensure confidentiality, and prohibit bribery, in line with Islamic principles. This study concludes that BSI’s compliance with ethical standards is critical to maintaining public trust and ensuring the integrity of financial reporting, which contributes to the development of Islamic banking in Indonesia and globally.
Analysis of the Influence of Business Ethics in Accounting: Case of Ethical Violation at PT Garuda Indonesia Sipahutar, Bela Putri Saqina; Rahwani, Diba Ameilia; Zebua, Dwi Fadhillah Apriliana; Nasirwan, Nasirwan
Economic: Journal Economic and Business Vol. 4 No. 1 (2025): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v4i1.851

Abstract

This study aims to analyze the influence of business ethics in accounting practices, focusing on cases of ethical violations occurring in Indonesia. Business ethics is considered a fundamental element in maintaining integrity and public trust in financial reports. This study examines how ethical principles play a crucial role in accounting practices. Through literature analysis and real cases, such as the PT Garuda Indonesia (Persero) Tbk scandal in 2018, this research highlights the impact of ethical violations on the credibility of financial reports and public trust. The PT Garuda Indonesia case demonstrates how financial report manipulation and improper revenue recognition can damage the company's reputation and the integrity of the accounting profession. The study concludes that strict adherence to ethical codes and effective oversight are essential to prevent ethical violations and ensure transparency and accuracy in financial reporting. These findings are expected to provide insights and recommendations for improving ethics in accounting practices in the future.
Does intellectual capital efficiency improve islamic banking performance? The moderating effect of islamic governance Nasirwan Nasirwan; M. Arsyadi Ridha; Dian Juliani
Journal of Accounting and Investment Vol. 25 No. 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20786

Abstract

Research aims: This paper aims to examine the moderating effect of Islamic governance on the relationship between intellectual capital efficiency (ICE) and Islamic bank performance.Design/Methodology/Approach: The population for this study covered Islamic banks in Indonesia. Purposive sampling was performed, and statistical analysis was conducted using moderating regression analysis by selecting among the common, fixed, and random effects models. The statistical tool utilized was E-Views 12.Research findings: The primary finding of this study is related to the positive moderating effect of structural capital efficiency on the relationship between intellectual capital and Islamic banking performance. Furthermore, Islamic governance could not strengthen the influence of human capital efficiency and capital employed efficiency on the performance of Islamic banks.Theoretical contribution/Originality: To the best of the authors’ knowledge, no other research has examined whether intellectual capital significantly affects the performance of Islamic banks with a moderating effect on Islamic governance in Indonesia.Practitioner/Policy implication: The results of this research provide input for the Sharia Supervisory Board to pay attention to the management of intellectual capital in Islamic banks and encourage Islamic banks to increase the value of intangible resources, capabilities, and asset knowledge to create and maintain competitive advantages in Islamic banks.Research limitation/Implication: This study focused only on Indonesian Islamic banks; hence, future research should be extended to Islamic insurance and microfinance.
Nilai-Nilai Religi Dalam Efektivitas Realisasi Pendapatan Daerah Guna Mendukung Program Pembangunan Daerah Situmorang, Efita Natasya; Manurung, Joy Fenika; Siregar, Masjamilan; Nasirwan
Journal Economic Excellence Ibnu Sina Vol. 3 No. 2 (2025): Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i2.2789

Abstract

This study aims to analyze the effectiveness of local revenue realization, particularly Regional Original Revenue (PAD), in supporting regional development programs. PAD serves as a vital indicator of fiscal independence and a primary funding source for sustainable development efforts. However, many regions still face significant challenges in optimizing PAD potential. Gaps between revenue targets and actual realization, weak retribution management, low taxpayer compliance, and poor inter-agency data integration are major obstacles to effectiveness. This study utilizes a descriptive method rooted in qualitative analysis by examining existing literature and secondary data analysis from credible sources. The findings indicate that PAD effectiveness strongly influences a region's fiscal capacity to implement development functions, especially in public service and infrastructure sectors. Therefore, policy reform, strengthening of revenue collection systems, and improvement of human resource capacity are critical strategies to achieve fiscal autonomy and sustainable regional development. The integration of religious values into strategies for optimizing local revenue (PAD) can also enhance tax awareness through spiritual and social approaches, strengthen public trust in the government, and foster development that is not only materially oriented but also grounded in ethics and social justice.
Taro Crushing Machine Design Using Aluminum Knife Disc Sir Anderson; Khairul Amri; Hanif; Nasirwan; Aina Edi Putri; Padli Raisman Akbari
IJIMCE : International Journal of Innovation in Mechanical Construction and Energy Vol. 2 No. 2 (2025): IJIMCE : International Journal of Innovation in Mechanical Construction and Ene
Publisher : Universitas Negeri Padang

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

Abstract

There are many agricultural communities, one of which is taro, because the season is suitable for the territory of Indonesia. With the development of appropriate technological advances, technological tools that can process agricultural products can be found, so thinking about how to improve and ease work or process crops or process taro products to increase the selling price even better. The purpose of the research in general is to make it easier to slice taro for chip entrepreneurs, especially taro chips, and can also be operated for cutting or slicing such as tempeh, potatoes, sweet potatoes, carrots, etc. The specific purpose for making this tool is to know the capacity of the taro chopper, to know the components in the taro chopper and to analyze the results of the taro chopper cut. From the manufacture of the tool, it can be concluded that this taro chopper is operated semi-automatically using an electric motor. This machine display method is a single display with 1 type of blade that cuts the taro continuously. The design of this taro chopper machine requires power from an electric motor of 0.54 HP with a rotation of 2800 rpm. The production capacity of the taro machine every 60 minutes is able to stretch as much as 1536 kg.
AN ANALYSIS OF SOCIOECONOMIC INEQUALITIES AMONG LOW-INCOME INDIVIDUALS WITH A SPECIFIC FOCUS ON THE COMPLIANCE INDEX OF SHARIAH GENERAL BANKS IN INDONESIA Shah Zada, T. Muhammad; Nasirwan, Nasirwan; Zainal, Andri
JUPIIS: JURNAL PENDIDIKAN ILMU-ILMU SOSIAL Vol. 16 No. 1 (2024): JUPIIS (JURNAL PENDIDIKAN ILMU-ILMU SOSIAL) JUNE
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jupiis.v16i1.55816

Abstract

The aim of this study is to investigate the correlation between the focus on the overall compliance index of sharia banks in Indonesia, particularly the profitability role index, sharia supervisory boards, and independent commissioners, and reducing social disparity among low-income groups. This study specifically examines the sharia commercial banks in Indonesia, and the samples were chosen using the purposive sampling method. The data collected comprises secondary data, specifically the annual reports of sharia commercial banks from 2017 to 2021. The data underwent the usual assumption test for analysis. Applying the multiple linear regression method for hypothesis testing. The SPSS software is employed for data processing. The results of this study suggest that the presence of an audit committee has a significant and positive effect on the sharia compliance index. The variables of liquidity, profitability, leverage, and sharia supervisory board have a negative and statistically insignificant effect on the sharia compliance index. The independent commissioner variable has a favourable effect on the sharia compliance index, although this effect is statistically insignificant. Therefore, it may be inferred that the profitability index, Sharia Supervisory Board, and Independent Commissioners, which serve as benchmarks for guaranteeing Sharia compliance in Indonesian Sharia banks, are not successful in alleviating the prevailing social inequality in Indonesia.
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 - -