Claim Missing Document
Check
Articles

Found 9 Documents
Search

Determinants of the Use of Electronic Money (e-money) among Muslim Professionals in Medan City Opi Chanty Mahendra; Sugianto Sugianto; Yenni Samri Juliati Nst
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5301

Abstract

This article analyzes the factors that influence the behavior of new products with a case study of electronic money which is considered a new product category of payment tools in Indonesia. This study integrates the Theory of Acceptance Model (TAM) and Theory of Planned Behavior (TPB). This study is descriptive and exploratory quantitative research. Data was collected on Muslim professionals in Medan city. Structured Equation Modeling (SEM) is used to test the hypothesis in terms of evaluating the effect of the hypothesis research. The results found that the behavior of electronic money is influenced by attitude, perceived behavior control, and subjective norm.
Business Development Strategy for Muslimah Female UMKM Person of Songket Fabric in Batu Bara Using the Triple Helix Method Muhammad Arif; Yenni Samri Juliati Nst; Muhammad Alqodri Pratama
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 2 (2021): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i2.1986

Abstract

This study aims to determine how the strategies used by Muslim women who do UMKM songket Batubara in developing their businesses. The sample used in this study were four MSME actors of songket Batubara, and the approach used was an inductive qualitative approach. In this study, the data analysis tools used were SWOT analysis (Strength, Weakness, Opportunities, and Threats). The results of the analysis show that this study produces a triple helix stakeholder model in this study as: a. Academics in this case are a source of knowledge with the latest theories and are relevant to the business developed by Batu Bara songket business actors run by Muslim women in Batu Bara to gain a competitive and sustainable advantage. b. Business is an entity that carries out business processes in creating added value and maintaining sustainable growth. c. The government acts as a regulator as well as a controller that has regulations and responsibilities in developing businesses. The government also has a role to coordinate stakeholders who contribute to the development of women's businesses in the treatment of Batu Bara songket cloth. Based on the results of the SWOT analysis, it can be seen that the Stakeholders are implementing the SO (Strength and Opportunities) strategy, which is a strategy in which the company uses the strengths and opportunities it has to run its business.
Analysis of the Influence of Service Quality, Facilities and Value Rates on Patient Interest through Inpatient Satisfaction at Islam Malahayati Hospital Saparuddin Siregar; Yenni Samri Juliati Nst; Rafia Hafni Harahap
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 2 (2021): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i2.1954

Abstract

This study aims to analyze the effect of service quality, facilities and tariff rates on patient interest through inpatient satisfaction at Islam Malahayati Hospital Medan. This research method uses a quantitative approach with path analysis and uses the assistance of the SPSS program version 20.0. This study used a questionnaire with a sample of 56 respondents with data collection. The results of the study based on a partial test show that the Service Quality variable has a positive and significant effect on Patient Satisfaction at Islam Malahayati Hospital Medan, and the tariff value variable has a positive and significant effect on patient satisfaction and the Facility variable has a positive and significant effect on Patient Satisfaction. Then service quality has a positive and significant effect on patient interest in Malahayati Hospital, and service facilities have a positive and significant effect on patient interest. The tariff value has a positive and significant effect on patient interest and patient satisfaction has a positive and significant effect on patient interest. While the results of the study based on the simultaneous test showed that the variables of Service Quality, Facilities and Value Rates had a positive and significant effect on patient satisfaction through patient interest. The implications of this study indicate that through good service to patients it will be able to increase patient satisfaction so that it has an impact on patient satisfaction and patient interest. Facilities that have been determined by the hospital can be reached by the patient and can increase patient visits as well as the value of the rate can be measured through benefits or from what has been provided by the hospital if the facilities provided by the hospital are complete and can fulfill the patient's wishes, it will have a good impact on the development and success of the hospital.
The Effect of Profit Sharing Financing, TPF and Capital on Net Profit through Revenue Sharing on Buses Sugianto Sugianto; Yenni Samri Juliati Nst; Winda Anriani Siregar
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 2 (2021): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i2.1973

Abstract

This study aims to determine how much influence the financing for the results, DPK and capital on net income mediated by revenue sharing. The sample used in this study is data 10 BUS in annual form from 2014 to 2019, and the approach used uses a quantitative approach. This study uses 60 samples that are processed using panel data regression analysis method using the views 9 application. The results of the analysis show that this study produces a coefficient of determination (R-square) in structural model I, which is 96.1% of the variable for profit sharing, TPF, and capital affects profit sharing income in Islamic commercial banks, while 3.9% is explained by other variables. The result of the coefficient of determination (R-square) model II is 22.6%, the variable of profit sharing, TPF, capital and revenue sharing affects the net profit in Islamic commercial banks, while 77.4% is influenced by other variables. This study shows that the financing for the results, TPF, capital and revenue sharing have a simultaneous effect on net income with a significance level of 0.001 <0.05. From the results of the indirect effect significance test, it was found that there was no significant indirect effect of the profit sharing variable, TPF and capital on net income through revenue sharing as an intervening variable in Islamic commercial banks. Capital and profit sharing income affect net income in Islamic commercial banks while 77.4% is influenced by other variables.
Faktor-Faktor yang Mempengaruhi Keputusan Konsumen Membeli Produk Takaful Dana Pendidikan pada PT Takaful Keluarga Cabang Medan Ainun Reska; Yenni Samri Juliati Nst; Khairina Tambunan
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 1 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh perilaku konsumen terhadap keputusan pembelian produk asuransi Takaful Dana Pendidikan pada PT. Takaful Keluarga cabang Medan. Jenis data yang digunakan dalam penelitian ini adalah kuantitatif. Data kuantitatif berupa perilaku konsumen dari berbagai faktor yang mempengaruhi yaitu faktor budaya (X1), sosial (X2), pribadi (X3), dan psikologi (X4)). Kemudian yang menjadi populasi adalah nasabah asuransi Takaful Keluarga cabang Medan yang berjumlah 718 nasabah dalam periode tahun 2019 hingga 2022, dalam pengambilan sampel peneli menggunakan rumus Slovin dengan sampling error 10% sehingga di dapat 88 responden. Digunakan uji validitas dengan hasil semua item pertanyaan valid dan uji reliabilitas dengan metode Cronbach’s Alpha dengan hasil semua variabel reliabel. Setelah ini dilakukan uji asumsi klasik, yang terdiri dari uji normalitas untuk mengetahui kenormalan data, uji multikolinearitas, dan uji heterokedastisitas. Kemudian dilakukan uji analisis linear berganda dengan rumus Y = di dapat hasil Y = 4,054 + 0,214 (X1) + 0,177 (X2) + 0,371 (X3) + 0,268 (X4).
Pengaruh Sikap, Kesadaran Wajib Pajak, dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar PBB Nabila Maghfira; Yenni Samri Juliati Nst; Nurwani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Januari 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i1.2107

Abstract

The content of this research aims to determine the influence of attitudes, taxpayer awareness and tax knowledge on taxpayer compliance in paying land and building taxes in Medan Polonia City. This research uses a quantitative method with an associative approach, namely research that emphasizes analysis on numerical data (numbers) processed using statistical methods. The data collection technique used a questionnaire with a sample size of 50 people in Polonia, Medan City. The sampling technique uses saturated samples. Data were analyzed using multiple linear regression methods. The results of this research show that taxpayer attitudes have a significant effect on taxpayer compliance in paying land and building taxes. Taxpayer awareness has a significant effect on taxpayer compliance in paying land and building taxes. Tax knowledge has a significant effect on taxpayer compliance in paying land and building taxes. Taxpayer attitudes, taxpayer awareness and tax knowledge simultaneously have a significant effect on taxpayer compliance in paying land and building taxes.
Pengaruh Perputaran Modal Kerja dan Fixed Asset Turnover terhadap Net Profit Margin pada Perusahaan Sektor Semen Arif Tribowo; Yenni Samri Juliati Nst; Nurwani, Nurwani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): April 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i2.2550

Abstract

This research aims to determine the effect of working capital turnover and fixed asset turnover on the net profit margin sector in sub-cement companies listed on the Indonesia Stock Exchange for the 2016-2021 period. This research uses a quantitative method which has a population of 5 sector cement companies listed on the Indonesia Stock Exchange in 2016-2021. The sampling technique in this research is the saturated sample method. Saturated sampling is a sampling technique when all members of the population are used as samples. The results of the first research show that working capital turnover has an effect on Net Profit Margin and has a positive direction in cement sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The results of the second study show that fixed asset turnover has no effect on net profit margin. And the results of the third research show that the fcount value is 4.778 > the ftable value 3.35 and the sig value. 0.017 < 0.05. Thus, the conclusion is that there is a significant influence between working capital turnover and fixed asset turnover which together influence the net profit margin in cement sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2021 period.
ACCOUNTING FRAUD (FRAUD) DETERMINANTS IN THE DISTRIBUTION OF ELEMENTARY SCHOOL OPERATIONAL ASSISTANCE FUNDS IN MEDAN CITY Rizky br Ritonga; Yenni Samri Juliati Nst
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7287

Abstract

The intent and purpose of this study are to determine the causes of accounting fraud (Fraud) in the distribution of school operational assistance funds (BOS) in the city of Medan. The study's subject is a Medan City elementary school. The type of research used in this study was qualitative descriptive. This study collects data using a questionnaire and uses primary data as a detailed explanation of this research. The principal, treasurer, and secretary were among the 25 people who participated in this study. The occurrence of fraud in the distribution of School Operational Assistance funds in the city of Medan inspired this study. Pressure, opportunity, and rationalization are the independent variables, and School Operational Assistance Fund (BOS) Fraud is the dependent variable. According to the findings of his study, of the three variables, pressure, opportunity, and rationalization, only the rationalization variable has a significant influence on the boss's fraudulent funds. Meanwhile, the variables of pressure and opportunity have little effect on the boss's fraudulent funds.
Pengaruh Testimoni Terhadap Keputusan Pembelian di Tiktok Shop Siti Az zahra Br Batu Bara; Devi Trinita; Nurmala Hidayati; Yenni Samri Juliati Nst
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 4 (2025): Oktober: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3581

Abstract

This research analyzes the influence of testimonials on purchasing decisions at the Tiktok Shop using qualitative methods through interviews with 30 respondents. It can be concluded that testimonials play an important role in influencing purchasing decisions. Respondents tend to choose testimonials that are informative, descriptive and do not give the impression of exaggerating, the time spent also influences purchasing decisions. The results of this research confirm that authentic and genuine testimonials can be used as an effective marketing tool to attract attention and increase buyers' trust in a product.