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All Journal Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Kajian Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan Economics and Digital Business Review Bisnis Net : Jurnal Ekonomi dan Bisnis ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING International Journal of Education, Social Studies, And Management (IJESSM) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Bisnis Mahasiswa Jurnal Multidisiplin Madani (MUDIMA) Comsep : Jurnal Pengabdian Kepada Masyarakat Journal of Trends Economics and Accounting Research All Fields of Science Journal Liaison Academia and Sosiety Journal Liaison Academia and Society Jurnal Pengabdian West Science Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) West Science Accounting and Finance PEDAMAS (Pengabdian Kepada Masyarakat)

Shita Tiara

Universitas Muslim Nusantara Al-Wasliyah

Author-ID : 3523879

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Pengalokasian Belanja Modal Pada Kabupaten/Kota Provinsi Sumatera Utara Nanda Fitrah Gemilang Hasibuan; Shita Tiara
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v4i2.7771

Penelitian ini bertujuan untuk mengetahui Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Terhadap Pengalokasian Belanja Modal Kabupaten/Kota Provinsi Sumatera Utara. Metode penelitian ini menggunakan data deskriptif dan kuantitatif. Sampel penelitian ini data APBD Kabupaten/Kota di Sumatera Utara Tahun 2018-2020. Hasil perhitungan garis regresi dalam penelitian ini diperoleh Untuk PAD terhadap Belanja Modal Y = 153853702,041 + 0,342X1, Dana Perimbangan Terhadap Belanja Modal Y=13194181,034+ 0,224X2. Hasil penelitian uji secara parsial pada penelitian ini menyatakan bahwa Pendapatan Asli Daerah, Dana Perimbangan berpengaruh terhadap belanja modal. dedangakan hasil uji F secara simultan diketahui bahwa F hitung (68.077)> F tabel2,70.dengan tingkat signifikasi 0.00>0.05, ini menunjukkan bahwa pengaruh variabel independen Pendapatan Asli Daerah, Dana Perimbangan, Sisa Lebih Pembiayaan Anggaran secara simultan (bersama-sama) berpengaruh signifikan terhadap Pengalokasian Belanja Modal. Kabupaten/Kota Provinsi Sumatera Utara. Hasil diperoleh dari nilai R Square sebesar 0,586 atau sama dengan 58,6%. Berarti model analisis yang digunakan mampu menjelaskan Pendapatan Asli Daerah, Dana Perimbangan, Sisa Lebih Pembiayaan Anggaran (SilPA) terhadap Pengalokasian Belanja Modal Kabupaten/Kota Provinsi Sumatera Utara sebesar 58,6%, sedangkan sisanya 41,4% dipengaruhi oleh faktor lain yang tidak diteliti seperti Sisa Lebih Pembiayaan Anggaran dan Pendapatan Yang sah lainnya

Pengaruh Penggunaan Teknologi Informasi, Keahlian Pemakai dan Intensitas Pemakaian Terhadap Kualitas Informasi Akuntansi Pada Badan Kepegawaian Daerah Deli Serdang Shita Tiara
Kajian Akuntansi Volume 20, No.2, 2019
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v20i2.4097

Penelitian ini berjudul ”Pengaruh Penggunaan Teknologi Informasi, Keahlian Pemakai Dan Intensitas Pemakaian Terhadap Kualitas Informasi Akuntansi Pada Badan Kepegawaian Daerah Deli Serdang”. Tujuan penelitian ini adalah untuk Meneliti dan menganalisis pengaruh penggunaan teknologi informasi terhadap kualitas informasi akuntansi, untuk Meneliti dan menganalisis pengaruh keahlian pemakai terhadap kualitas informasi akuntansi, untuk Meneliti dan menganalisis pengaruh intensitas pemakaian terhadap kualitas informasi akuntansi, Meneliti dan menganalisis pengaruh penggunaan teknologi informasi, keahlian pemakai dan intensitas pemakaian terhadap kualitas informasi akuntansi dengan populasi berjumlah 48 orang dan yang terpilih menjadi sampel dalam penelitian berjumlah 32 orang karyawan. Penelitian ini menggunakan pegawai yang menggunakan TI pada Badan Kepegawaian Daerah Deli Serdang sebagai sampel. Pengujian hipotesis dalam penelitian ini menggunakan Analisis Regresi Linear Berganda dengan bantuan program SPSS dan tingkat signifikansi 5% (0,05). Hasil dari pengujian secara parsial 1).Terdapat pengaruh signifikan penggunaan teknologi informasi terhadap kualitas informasi akuntansi, 2).Tidak terdapat pengaruh signifikan penggunaan teknologi informasi terhadap kualitas informasi akuntansi 3).Tidak terdapat pengaruh signifikan intensitas pemakaian terhadap kualitas informasi akuntansi dan 4).Terdapat pengaruh penggunaan teknologi informasi, keahlian pemakai dan intensitas pemakaian secara simultan terhadap kualitas informasi akuntansi.

Pengembangan Tenant Universitas Muslim Nusantara Al Washliyah di Masa New Normal Shita Tiara; Debbi Chyntia Ovami; Siti Fatimah Hanum
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2020): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Higher education has a role to motivate students and undergraduates to become young entrepreneurs and is part of one of the factors driving entrepreneurial growth. The purpose of this activity is to produce independent science and technology-based entrepreneurs who are ready to work in society. The approach method in the KDP program is the Participatory Action Learning System (PALS). The targets that were the main targets of PPK UMN Al Washliyah activities were students, PKM and Alumni of UMN Al Washliyah. Entrepreneurship Development Program activities by providing entrepreneurship guidance, motivation, training, mentoring, and consultation. The PPK UMN Al Washliyah activity in 2020 is the third year of carrying out PPK activities and has carried out activities including introducing entrepreneurship and motivating students to become entrepreneurs in Islamic entrepreneurship public lectures, recruiting tenants for PPK UMN Al Washliyah participants, entrepreneurship training, enhancement entrepreneurial skills with internships, practice and visits to business premises, providing business capital in the form of supporting equipment and consumables, product exhibitions, and evaluation of tenant work activities. The PPK UMN Al Washliyah activity in the third year has produced 20 (twenty) independent entrepreneurs. Universitas Muslim Nusantara Al Washliyah has collaborated to facilitate the development of tenant entrepreneurship with several institutions or businesses. Muslim Nusantara Association (UMN) Al Washliyah to produce independent science and technology-based entrepreneurs who are ready to work in society.

Pengaruh Profesionalisme,Akuntanbilitas, Kompetensi, Independensi Auditor, dan Due Profesional Care Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Medan Desi Wulan Sari; Shita Tiara
Journal of Trends Economics and Accounting Research Vol 1 No 1 (2020): September 2020
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.247 KB)

The purpose of this study was to determine the effect of Professionalism, Accountability, Competence, Auditor Independence, and Due Professional Care on Audit Quality. Data collection was carried out by distributing questionnaires whose validity and reliability had been tested. This research was conducted at 18 public accounting firms in Medan. The number of samples was 66 auditors with purposive sampling technique. The results showed that partially professionalism has a significant effect on audit quality at the accounting firm in Medan. Accountability has a significant effect on audit quality at the accounting firm in Medan. Competence has a significant influence on audit quality at the accounting firm in Medan. Auditor independence has no significant effect on audit quality at the accounting firm in Medan. Due professional care has a significant influence on audit quality at the accounting firm in Medan. The results also show that simultaneously professionalism, accountability, competence, auditor independence, due professional care simultaneously have a significant influence on audit quality at the accounting firm in Medan.

Tinjauan Teoritis Likuiditas Dan Profitabilitas Terhadap Nilai Perusahaan Annisa Fadillah; Shita Tiara; Sri Elviani
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.941

The value of the company is the selling value of the company or the value of growth for shareholders, the value of the company is reflected in its share price. The main goal of the company is to maximize the value of the company. Increasing the value of the company can also increase investment opportunities by investors so that companies can get additional sources of funds. The purpose of this study is to examine the effect of profitability, liquidity on firm value on the Indonesian stock exchange. The results of this study indicate that (1) liquidity does not affect firm value and (2) profitability affects firm value. Simultaneously, liquidity and profitability affect the value of banking companies listed on the IDX. Keywords : Liquidity, Profitability, Firm Value, IDX

Model Strategic Management Accounting Untuk Keberlanjutan UMKM Kota Medan Shita Tiara; Debbi Chyntia Ovami; Esa Setiana
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5100

This study aims to analyze the strategic management accounting model for MSME sustainability. This research is a type of quantitative research. This study analyzes the factors that influence strategic management accounting for MSME sustainability. The population in this study were Medan City SMEs with a sample of 99 people. Data collection techniques are observation, interviews, documentation. While the data analysis technique is using SMARTPLS. The results of the study show that the owner's characteristics have a significant and significant effect on the strategic management accounting of MSMEs in Medan city, while market orientation, business size and accountant participation in strategy formulation have an effect on and not significantly on the strategic management accounting of MSMEs in Medan city. strategic management accounting influences the sustainability of MSMEs in Medan City. Keywords : Strategic Management Accounting, Continuity, MSMEs

ANALISIS METODE OHLSON DALAM MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN LQ 45 Shita Tiara; Debbi Chyntia Ovami
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 1 No. 1 (2019): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

This study aims to determine the effective or not ohlson method in predicting bankruptcy in the LQ-45 company listed on the Indonesia Stock Exchange (IDX). The type of research in this study is qualitative. The subjects in this study were LQ-45 companies listed on the Indonesia Stock Exchange during the 2014-2016 period. The object in this study were 30 companies selected based on the criteria needed for final data totaling 90 financial statements. The data source in this study is secondary data downloaded through www.idx.co.id. The data analysis technique in this study used qualitative descriptive analysis. The results of this study indicate that LQ-45 companies listed on the Indonesia Stock Exchange suffered bankruptcy by 84% of the total objects, namely 30 companies. Companies that experienced bankruptcy as many as 25 and companies that did not experience bankruptcy based on the Ohlson method were only 5 companies. From these results Olhlson was declared effective in predicting bankruptcy where the range of 80% of the total objects had been passed by Ohlson where Ohlson reached 84%.

PERANCANGAN PENGELOLAAN BADAN USAHA MILIK DESA BERBASIS SYARI’AH Adinta Oktaningrum Pramesty; Shita Tiara; Ardhansyah Putra Hrp
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 1 No. 2 (2020): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

One of the ways to manage the economy of the village community is to form a Village-Owned Enterprise (BUMDes). The Village Government hoped that BUMDes could develop community independence and strengthen the village economy by increasing Village Original Income. BUMDes business results would be used for village interests such as village development and village community empowerment. Sei Limbat Village was one of the villages that had the most Muslim population. It was estimated that 90% of the population were muslims. This study aimed to design the concept of business management based on the principles of shari’a in BUMDes Warohmah. This was because the majority of Sei Limbat villagers were Muslim and still had a strong mutual cooperation. This study used a qualitative method. Data was obtained through observation, interviews and documentation studies. Furthermore this data was analyzed by data reduction, data presentation and conclusion drawing. The results of this study indicated that shari’a accounting principles could be applied and implemented in the management of business units owned by BUMDes Warohmah. The application of BUMDes management principles that distinguish between conventional and sharia was the legal basis in force.

PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN Rizqy Fadhlina Putri; Shita Tiara; Rini Fadhillah Putri
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3279

ABSTRACTÂ Analysis of the effect of sustainability report disclosure on financial performance using profitability ratios (ROA). The population in this study are mining companies that submitted sustainability reports using the GRI G4 standard between 2016 and 2020 and are listed on the Indonesia Stock Exchange. The object of this case study is a mining company that is traded on the Indonesian Stock Exchange. Nine organizations became the entire company sample for this study, which was conducted over five years. Multiple linear regression is used as a data analysis method. The research findings show that the economic, environmental, and social aspects of transparency all have a beneficial impact on a company's financial performance.Keywords: Sustainability Report (SR), Disclosure of Economic Aspects, Disclosure of Environmental Aspects, Disclosure of Social Aspects, Return On Assets (ROA)

Tinjauan Teoritis Likuiditas Dan Profitabilitas Terhadap Nilai Perusahaan Annisa Fadillah; Shita Tiara; Sri Elviani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.941

Co-Authors Adinta Oktaningrum Pramesty Adrial Falahi Ananda, Putri Anggia Sari Lubis, Anggia Sari Anjami Nadila Annisa Fadillah Annisa Fadillah, Annisa Ardhansyah Putra Hrp Ari Irawan Avisha Dinda Barimbing, Sasya Triamanda Bella Sapira BUDI SETIADI DARYONO Desi Wulan Sari Dibisono, M. Yusuf Dinda Audria Elviani, Sri Esa Setiana Firda Nindy Pangestu Firmansyah Gunawan, Olivia Gabriella Hadid Fahlifi, Muhammad hafika, Nur Hafizah Lutfiyyah Nur jihan Harahap, Wilda Sri Munawaroh Hardi Mulyono HASANAH, SITI NURUL Henny Zurika Lubis Irva Novriza Utami Julianto Hutasuhut Junita Putri Rajana Harahap Leni Handayani Lestari, Windy Lismardiana, Lismardiana Lubis, Yudi Harianto Luffi Nabila Siregar Munawaroh Mutawaqil Bilah Tumanggor Nanda Fitrah Gemilang Hasibuan Nur'ain Harahap Nurhafika NurJihan, Hafizah Lutfiyyah Nurlayla, Indah Ova Novi Irama Ovami, Debbi Chyntia Pangestu, Firda Nindy Ramadhany, Andi Aulya Ratna Sari Dewi Rini Fadhillah Putri Rizki Aulia Rizqy Fadhlina Putri Rizqy Fadhlina Putri Rukmini Rukmini Rukmini Rukmini Safira, Dina Samran, Samran Sapira, Bella Sembiring, Zamalludin Siti Fatima Hanum Sri Murniyanti Sriwardany Suhaila Husna Samosir SYARIFAH LIDYA HADINI Tri Wulandari Tria Maulina Fatimah Tumanggor, Mutawaqil Bilah Wibowo, M. Rizaldi Wibowo, M.Rizaldy

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