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All Journal Niagawan Krisna: Kumpulan Riset Akuntansi Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis Jurnal Mirai Management JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Riset Akuntansi dan Keuangan Maneggio: Jurnal Ilmiah Magister Manajemen SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Sains Sosio Humaniora Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Agroteknika Kajian Akuntansi Jurnal Mantik JURNAL MUTIARA AKUNTANSI Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) International Journal of Business Economics (IJBE) Jurnal Akuntansi Jurnal Darma Agung Journal of Social Science Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Cahaya Mandalika Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jumat Pertanian: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceeding International Seminar of Islamic Studies Jurnal Ekonomika Dan Bisnis Economic Reviews Journal Journal of Applied Islamic Economics and Finance Worksheet : Jurnal Akuntansi Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Journal of Artificial Intelligence and Digital Business Mandiri: Jurnal Akuntansi dan Keuangan Medani : Jurnal Pengabdian Masyarakat Journal of Social Science International Journal of Economics and Management Income Journal: Accounting, Management and Economic Research Kajian Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Sistem Informasi, Akuntansi dan Manajemen Journal of Ekonomics, Finance, and Management Studies METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Eka Nurmala Sari
Universitas Muhammadiyah Sumatera Utara
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Factors Affecting the Quality of Financial Reports in the Government of Langkat Regency Heri Susanto; Eka Nurmala Sari; Maya Sari
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3291

Abstract

The purpose of this study is to examine and analyze how much influence the application of Government Accounting Standards (SAP) has on the quality of the Langkat Regency Government's financial reports. The research approach uses an associative approach. The research was conducted at SKPD in the Langkat Regency Government. The population in this study amounted to 54 (fifty four) SKPD with a total of 167 (one hundred and sixty seven) respondents. By using the purposive sampling method, the number of samples taken was 31 (thirty one) SKPD with a total of 98 (ninety eight) respondents and also used as research respondents, consisting of the head of the financial sub-section as PPK-SKPD or PPK-SKPD assistants, expenditure treasurer or assistant treasurer, and Property Manager at the Service, Agency and Office within the Langkat Regency Government. This research uses data analysis method using SmartPLS.3 software which is run with computer media. Based on the research results, the application of SAP has an effect on the quality of financial reports. The quality of human resources affects the quality of financial reports. The application of SPIP affects the quality of financial reports. The use of IT affects the quality of financial reports. BMD management affects the quality of financial reports.
Pengaruh Perputaran Piutang Dan Perputaran Modal Kerja Terhadap Rentabilitas Di Mediasi Margin Laba Bersih Pada Perusahaan Manufaktur Sektor Plastik Dan Kemasan Anisa Putri Dz; Eka Nurmala Sari; Muis Fauzi Rambe
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 2 (2021): April
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v2i2.167

Abstract

This study uses a quantitative associative approach. The population in this study were all plastic and packaging companies listed on the Indonesia Stock Exchange from 2014 to 2018. The sample in this study used a purposive sampling technique, namely 6 companies. Data collection techniques in this study were carried out using documentation techniques. The data used in this research is quantitative data sourced from secondary data. The data analysis technique used is descriptive analysis and path analysis. The results of this study indicate that: (1) Accounts receivable turnover has a negative but insignificant effect on Profitability. (2) Turnover of working capital has a negative but insignificant effect on Profitability. (3) Accounts receivable turnover has a negative but insignificant effect on net profit margin. (4) Working Capital Turnover has a negative and significant effect on the net profit margin (5) The net profit margin has a significant effect on profitability. (6) net profit margin can be an intervening variable between accounts receivable turnover and profitability. (7 net profit margin cannot be an intervening variable between
Pengaruh Current Ratio, Debt To Equity Ratio Dan Return On Assets Terhadap Price To Book Value Dengan Divident Payout Ratio Sebagai Variabel Intervening Pada Perusahaan Manufaktur Sub Sektor Farmasi Syamsinah Sirait; Eka Nurmala Sari; Muis Fauzi Rambe
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 2 (2021): April
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v2i2.168

Abstract

The data used in this research is quantitative data sourced from secondary data. Data analysis techniques in this study are using path analysis, classical assumption test, multiple linear regression, t test, F test and coefficient of determination. The results of this study indicate partially that: (1) The current ratio has a negative effect on the dividend payout ratio. (2) Debt to Equity Ratio has a negative effect on the dividend payout ratio. (3) Return On Assets has a negative effect on the dividend payout ratio. (4) Current Ratio has a positive effect on Price to Book Value. (5) Debt to Equity Ratio has a positive effect on Price to Book Value. (6) Return on Assets has a positive effect on Price to Book Value. (7) Dividend Payout Ratio plays a role in mediating Current Ratio to Price to Book Value. (8) Dividend Payout Ratio plays a role in mediating the Debt to Equity Ratio to Price to Book Value. (9) Dividend Payout Ratio plays a role in mediating Return On Assets to Price to Book Value. (10) Dividend Payout Ratio has a positive effect on Price to Book Value.
PENGARUH KETIDAKPASTIAN LINGKUNGAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL DENGAN KUALITAS SISTEM INFORMASI AKUNTANSI MANAJEMEN SEBAGAI VARIABLE INTERVENING PADA PT. PERKEBUNAN NUSANTARA IV MEDAN Eka Anggaraini Aritonang; Eka Nurmala Sari; Widia Astuty
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 8, No 6 (2021): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v8i6.2021.1763-1779

Abstract

This exploration plans to inspect and examine the impact of natural vulnerability and hierarchical responsibility on administrative execution by intervening the nature of the executives bookkeeping data frameworks at PT. Nusantara IV Medan Plantation.This exploration was led at PT. Perkebunan Nusantara IV Medan in 2020. This exploration is a quantitative affiliated examination. Legitimacy and dependability tests were completed on 30 respondents with the aftereffects of 4 substantial ecological vulnerability proclamations, 8 legitimate hierarchical responsibility articulations, 11 substantial administration bookkeeping data framework quality explanations and 9 substantial administrative execution questions. The populace and test of this review were 45 administrators of PT. Nusantara IV Medan Plantation. This information assortment method is essential and optional information by breaking down and testing the inward and external models with SEM-PLS investigation.The finishes of the aftereffects of this review are: (1) Environmental Uncertainty positively affects the Quality of Management Accounting Information Systems. (2) Organizational Commitment positively affects the Quality of Management Accounting Information Systems. (3) Environmental Uncertainty positively affects Managerial Performance. (4) Organizational Commitment positively affects Managerial Performance (5) The Quality of Management Accounting Information Systems positively affects Managerial Performance. (6) Environmental vulnerability can positively affect administrative execution on the nature of the board bookkeeping data frameworks. (7) Organizational Commitment Can Have a Positive Effect on Managerial Performance on the Quality of Management Accounting Information Systems
The Effect Of Budget Planning, Human Resource Competence And Organizational Commitment On Budget Absorption In The North Sumatera Regional Police Satker Dion Sofianto Purba; Eka Nurmala Sari
Kajian Akuntansi Volume 23, No. 1, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i1.8212

Abstract

The purpose of this research is basically to be able to find out, test and analyze the effect of budget planning, human resource competence, organizational commitment to budget absorption in the North Sumatra Regional Police. The research used a qualitative descriptive method with a survey approach. Meanwhile, the data analysis used the SEM-PLS approach. The research findings resulted : First, budget planning does not have a significant effect on budget absorption in the North Sumatra Regional Police. Second, the competence of human resources does not have a significant effect on budget absorption in the North Sumatra Regional Police. Third, organizational commitment has a significant effect on budget absorption in the North Sumatra Regional Police. 
Pengaruh Penerapan Sistem Informasi Akuntansi, Sistem Pengendalian Internal Pemerintah Dan Kompetensi Sdm Terhadap Kualitas Laporan Keuangan Pada Kepolisian Daerah Sumatera Utara Joppie Immanuel Tarigan; Eka Nurmala Sari
Kajian Akuntansi Volume 22, No. 2, 2021
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v22i2.8211

Abstract

This study aims to determine, test and analyze the effect of accounting information systems, government internal control systems, human resource competence on the quality of financial reports at the North Sumatra Regional Police. This research method uses descriptive qualitative using a survey approach. The data analysis used the Structural Equation Modeling Partial Least Square (SEM-PLS) approach. The results of the study found that: First, the accounting information system did not have a significant effect on the quality of financial reports at the North Sumatra Regional Police. Second, the government's internal control system does not have a significant effect on the quality of financial reports within the North Sumatra Regional Police. Third, the competence of human resources has a significant effect on the quality of financial reports within the North Sumatra Regional Police. Fourth, the accounting information system, the government internal control system, and the competence of human resources together (simultaneously) have an influence on the quality of financial reports at the North Sumatra Regional Police. In an effort to improve the quality of financial reports at the North Sumatra Regional Police, it is necessary to improve technology and information infrastructure related to the availability of facilities and infrastructure, furthermore the professionalism of employees and special leadership auditors within the North Sumatra Regional Police needs to be improved, one of which is the opportunity to participate in education and training. 
Integritas Pemoderasi Pengaruh Profesionalisme Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Kota Medan Agus Tina; Eka Nurmala Sari
Kajian Akuntansi Volume 22, No. 1, 2021
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v22i1.6832

Abstract

This study aims to test and  prove empirically about the effect of professionalism to audit quality wich is moderated by integrity. This study is quantitative study with associative approach. Survey method was used by giving questionnaires to the auditors who work in public accounting firm in Medan. Probability sampling was chosen to by 60 persons as sample. The Data was analyzed by structural equation model partial least square (SEM-PLS).  The results showed that the competence has no effect on audit quality.  Professionalism has no effect on audit quality.  But integrity could moderated the effect of professionalism to audit quality
Pengaruh Sistem Pengendalian Intern Pemerintah Dan Ketersediaan Anggaran Terhadap Efektivitas Penerapan Sistem Informasi Keuangan Daerah Pada Pemerintah Provinsi dan Kabupaten/Kota Se-Sumatera Utara Eka Nurmala Sari; Muhyarsyah Muhyarsyah; Nunung Sri Wahyuni
Kajian Akuntansi Volume 21, No. 2, 2020
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v21i2.6354

Abstract

Penelitian ini bertujuan untuk mengetahui, menguji dan menganalisis pengaruh SPIP (Sistem Pengendalian Intern Pemerintah) dan ketersediaan anggaran terhadap efektivitas penerapan sistem informasi keuangan daerah baik secara parsial maupun simultan. Metode penelitian yang digunakan adalah analisis data kuantitatif. Objek pada penelitian ini adalah seluruh Pemerintah Daerah pada Provinsi Sumatera Utara. Sampling yang digunakan pada penelitian ini adalah menggunakan metode sampling jenuh. Teknik pengumpulan data dilakukan melalui pendistribusian kuesioner. Sedangkan teknik analisis data adalah menggunakan analisis regresi linear berganda yang diproses menggunakan perangkat lunak statistik SPSS.Hasil penelitian menunjukkan bahwa SPIP tidak berpengaruh terhadap efektivitas penerapan sistem informasi keuangan daerah. Sementara ketersediaan anggaran berpengaruh terhadap efektivitas penerapan sistem informasi keuangan daerah. Dan secara simultan SPIP dan ketersediaan anggaran berpengaruh terhadap efektifitas penerapan sistem informasi keuangan daerah
Pengaruh Earnings Aggressiveness dan Income Smoothing Terhadap Firm Value Dengan Good Corporate Governance Sebagai Variabel Moderating Di Bursa Efek Indonesia Rico Nur Ilham; Mangasi Sinurat; Eka Nurmala Sari
Kajian Akuntansi Volume 19, No.2, 2018
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v20i1.4095

Abstract

Penelitian ini bertujuan untuk : (1) menganalisis pengaruh Earnings Aggressiveness dan Income Smoothing terhadap Nilai Perusahaan  di Bursa Efek Indonesia (2)  menganalisis apakah Good Corporate Governance bisa menjadi variabel yang memoderasi pengaruh Earnings Aggressiveness dan Income Smoothing terhadap Nilai Perusahaan  di Bursa Efek Indonesia. Hal ini dilakukan untuk membuktikan bahwa eksistensi suatu perusahaan di Pasar Modal  dimata investor  tidak hanya berhenti pada fokus pencapaian laba yang tinggi saja sebagai tolak ukur kinerja keuangan dari kegiatan operasional suatu perusahaan, melainkan juga harus mampu memberikan kesejahteraan bagi pemilik saham/principal sebagai pemilik modal, indikator ini yang menjadi salah satu penilaian tentang seberapa jauh tingkat kemajuan suatu perusahaan khususnya untuk perusahaan yang terdaftar di Bursa Efek Indonesia.Penelitian ini berfokus terhadap kinerja perusahaan dalam menghasilkan laba usaha dan hubungannya dengan nilai perusahaan tersebut. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dimana diperoleh sampel sebanyak 6 perusahaan untuk periode penelitian tahun 2010-2015.Pengujian yang dilakukan dalam penelitian ini adalah uji asumsi klasik (uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji auto korelasi), metode analisis menggunakan Analisis Regresi linear berganda dengan model Moderate Regression Analysis dan untuk menguji hipotesis digunakan uji t, uji f, dan uji determinasi. Hasil uji statistik menunjukkan bahwa secara parsial dan simultan Earnings Aggressiveness dan Income Smoothing berpengaruh negatif terhadap nilai perusahaan  di Bursa Efek Indonesia, Good Corporate Governance tidak bisa menjadi variabel yang memoderasi pengaruh Earnings Aggressiveness dan Income Smoothing terhadap nilai perusahaan  di Bursa Efek Indonesia.
Pengaruh Kompetensi, Akuntabilitas Terhadap Penyusunan Anggaran Dengan Komitmen Organisasi Sebagai Variabel Moderating Pada SMA Swasta Bagian Medan Utara Laila Fajrin Manik; Eka Nurmala Sari; Irfan
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.969

Abstract

The purpose of this study was to examine and analyze the influence of competence on the budgeting of the North Medan Private High School. To test and analyze the effect of accountability on the budgeting of the North Medan Private High School. To test and analyze organizational commitment, competence can be moderated by preparing a budget for the North Medan Private High School. To test and analyze organizational commitment can moderate accountability with the preparation of the budget of the North Medan Private High School. This research uses a quantitative associative approach with data collection techniques through literature studies and questionnaires. The population of this research is a private high school in North Medan with a total of 90 teachers. The data analysis of this research used quantitative data analysis techniques. The statistic used is Structural Equation Model - Partial Least Square (SEM-PLS). Software to process this research data using SmartPLS. The results of the study indicate that competence has an effect on budgeting. Accountability affects the preparation of the budget. Organizational commitment can moderate the influence of competence on budgeting. Organizational commitment can moderate the effect of accountability on budgeting
Co-Authors Abdul Rahman Adi Harianto Agus Tina Ahmad Zubeir Rangkuti Andria Dartana Anisa Putri Dz Arfah Lubis Arniputri, Retna Bandriyati Ashadi, Riza Aulia, Aziz Awaluddin Bastari M Christia Christia Dahrani, Dahrani Daniel Ebenezer Silaban Deliana, Deliana Dewi Ladesye Napitupulu Diki Prianda Dion Sofianto Purba Eka Anggaraini Aritonang Elizar Sinambela Enda Noviyanti Simorangkir Erika, Friti Sinta Erni Murniati Fachrun Nissa Fachrun Nissa Fahmi Pratama Afiad Fitriani Saragih Galumbang Hutagalung hardianto hardianto Hasibuan, Ira Maulida Sari Hastuti Olivia HERI SUSANTO Herliani Herliani Hutagalung, Debora Elysa Illal Nurhabibah Irafah, Siti Irfan Irfan ., Irfan Irfan Irfan Irfan, Irfan Irma Handayani, Irma Ismayanti Polem Istanti, Ari Jamaludin, Mohd Faizal Bin Joppie Immanuel Tarigan Julfan Saputra Julita, Julita Jumangin Jumangin Khairani, Suci Kombih, Hasbi Laila Fajrin Manik Lestari, Sapta Linda Wahyu Marpaung Lubis, Arfah Lubis, Febby Putri Anasya Lubis, Mutiara Andora Lubis, Tolha Aminah Mangasi Sinurat Maya Sari Maya Sari Maya Sari MMSI Irfan ,S. Kom Muhyarsyah Muhyarsyah Muhyarsyah, Muhyarsyah MUIS FAUZI RAMBE Nailufar, Audra Nasution , Lini Elisyah Nova Febriana Nunung Sri Wahyuni Nurhayati Nurhayati Nuryenda Pinta Tarigan Pipin Nurafika Pohan, Fitri Timaro Polem, Ismayanti Prawidya Hariani Prawidya Hariani Purba, Sadaukur Aeroki Purnama Sari, Devi Putri, Wan Raudhatuk Jannah Syah Raiesa Amin Ramadani, Ad Dini Elhilal Retno Wahyuningrum Retno Wijayanti Rico Nur Ilham Rilsha, Rilsha Riskha Armayni Lubis Rizki Arvi Yunita Rizkiani, Dianti Rizky Agung Syah Putra Rizqi Anggraini RS, Prawidya Hariani Rudi Junjungan Sirait Saragih, Fitriani Saragih, M. Ali Jaya Shidiqi, Moh Hasbi Ash Siti Irafah Sitohang, Sasmitha Sua Betria Dhani Susi Findiowaty Susilowati, Erlin Sutan Amien Riyadi Siregar Sutriono Sutriono Syafrida Hani Syafrida Hani Syahputra, Rizki Syamsinah Sirait Syarief, Mochamad Edman Tatian Sartika Marbun Ulya, Shafira Hidayah Widia Astuti Widia Astuti Widia Astuti Widia Astuty Widya Astuty Yulanda, Kiki Yulida Arisanti Zainuddin, Zainuddin Zatta Gahassani Hasibuan Zili Saidah Zulia Hanum