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All Journal Niagawan Krisna: Kumpulan Riset Akuntansi Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis Agriprima : Journal of Applied Agricultural Sciences 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 Methosika: Jurnal Akuntansi dan Keuangan Methodist International Journal of Business Economics (IJBE) Jurnal Akuntansi Jurnal Darma Agung 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 Akuntansi dan Keuangan Kontemporer (JAKK) Jumat Pertanian: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Proceeding International Seminar of Islamic Studies Jurnal Ekonomika Dan Bisnis Economic Reviews Journal Journal of Applied Islamic Economics and Finance Journal of Agriculture and Animal Science Jurnal Riset Rumpun Ilmu Tanaman 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
Eka Nurmala Sari
Universitas Muhammadiyah Sumatera Utara
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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
Role of Debt To Equity Ratio Mediating Effect Return On Assets and Current Ratio Against Firm Value Sutriono Sutriono; Eka Nurmala Sari; Muis Fauzi Rambe
International Journal of Business Economics (IJBE) Vol 3, No 1 (2021): SEPTEMBER - FEBRUARY
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v3i1.7519

Abstract

The food and beverage sector in manufacturing companies has an important role for the Indonesian economy. This study aims to determine, test and analyze the Debt to Equity Ratio mediating the effect of Return On Assets and Current Ratio on Price to Book Value in Food and Beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. In this study using an associative approach. The sampling technique used is purposive sampling with a sample of 10 food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The data collection technique is documentation technique, in the form of secondary data by taking data from the Indonesian Stock Exchange website. The data analysis technique used is descriptive statistical test, and SEM (Structural Equation Modeling) analysis by testing the outer model analysis, inner model analysis, and mediating effect analysis. The results showed that Return On Assets had an effect on the Debt to Equity Ratio. Current Ratio affects the Debt to Equity Ratio. Return On Assets has an effect on Price to Book Value. Current Ratio has no effect on Price to Book Value. Debt to Equity Ratio has an effect on Price to Book Value. Debt to Equity Ratio can mediate the effect of Return On Assets on Price to Book Value. And the Debt to Equity Ratio can mediate the influence of the Current Ratio on Price to Book Value.
The Effect of Return on Asset (ROA), Current Ratio (CR) and Debt to Equity Ratio (DER) on Stock Prices With Dividend Policy as an Intervening Variable Diki Prianda; Eka Nurmala Sari; Muis Fauzi Rambe
International Journal of Business Economics (IJBE) Vol 3, No 2 (2022): March - August
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v3i2.7521

Abstract

This study aims to determine, test and analyze the effect of ROA, CR, DER on stock prices with dividend policy as an intervening variable in basic and chemical industrial manufacturing companies for the period 20152019. This research is an associative quantitative research using documentation techniques. The population of this study amounted to 75 company. Research sample of 11 companies by using purposive sampling techniques and using SmartPLS as methode data analysis. The results showed that ROA, DER had a negative and insignificant relationship to stock prices. CR has a negative and significant relationship to stock prices. ROA, CR have a positive and insignificant relationship with dividend policy. DER has a positive and significant relationship to dividend policy. Dividend policy has a negative and significant relationship to stock prices. Dividend policy is not able to mediate the effect of ROA, CR, DER on stock prices.
The Improving Model of the Quality of Financial Statements and Successful Implementation of Local Financial Information Systems Irfan Irfan; Eka Nurmala Sari; Muhyarsyah Muhyarsyah; Siti Irafah
International Journal of Business Economics (IJBE) Vol 1, No 2 (2020): March - August
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v1i2.5912

Abstract

This study aims to (1) examine and analyze the influence of Human Resource (SDM) competence and the role of internal audit on the successful implementation of the Local Financial Information System (SKID) partially and simultaneously, (2) examine and analyze the competence of SDM and the role of internal audit on the quality of financial report partially and simultaneously,(3) examine and analyze the influence of SDM competence and the role of internal audit on the quality of financial reports on the successful implementation of the SKID. The object of this study is all provincials and district / city governments throughout North Sumatera. The sample of this study was 34 (thirty four). The data was collected by questionnaire, documentation, and interview methods. The analysis method used was path analysis using SPSS Program. The results of this study indicate that (1) SDM competence and the role of internal audit have no partial effect on the successful implementation of SKID (2) SDM competence, the role of internal audit doesn’t simultaneously affect the successful implementation of SKID (3) SDM competence and the role of internal audit have a significant effect partially to the quality of financial reports (4) the successful implementation of SKID  has no effect on the quality of financial reports (5) SDM competence, the role of internal audit, the successful implementation of SKID simultaneously affects the quality of financial reports (6) SDM competence and the role of internal audit have no effect on quality financial reports through the successful implementation of the local financial information system.
Pengaruh Integritas, Obyektivitas, Dan Kompetensi Terhadap Kinerja Aparat Pengawasan Intern Pemerintah (APIP) Dengan Budaya Organisasi Sebagai Variabel Moderasi Pada Inspektorat Daerah Kabupaten Asahan Erni Murniati; Maya Sari; Eka Nurmala Sari
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.v8i2.978

Abstract

This study aims to determine, analyze and test, the effect of integrity on APIP performance. To find out, analyze and test the effect of objectivity on APIP's performance. To find out, analyze and test the effect of competence on APIP performance. To find out, analyze and test organizational culture to moderate the influence of integrity on APIP's performance. To find out, analyze and test organizational culture to moderate the effect of objectivity on APIP's performance. To find out, analyze and test organizational culture to moderate the influence of competence on APIP performance. The object of this research is the Office of the Inspectorate of Asahan Regency. The sample in this study were 36 (Thirty Six) Auditors and P2UPD at the Inspectorate Office of Asahan Regency. The research approach uses quantitative associative. This research uses data analysis method using SmartPLS.3 software which is run with computer media. In this study, the research instrument used was a questionnaire/questionnaire. The variable measurement scale used in this study is to use an ordinal scale in the form of an item scale. The results of this study indicate that the Integrity variable affects APIP performance, Objectivity affects APIP performance, Competence affects APIP performance, organizational culture moderates the influence of integrity on APIP performance, organizational culture moderates the effect of objectivity on APIP performance, organizational culture does not moderate the influence of competence on performance. APIP
Pengaruh Fasilitas Belajar Dan Kapasitas Guru Terhadap Pemahaman Akuntansi Dengan ILC Sebagai Variabel Moderasi Pada Smk Akuntansi Bagian Medan Utara Adi Harianto; 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.v8i2.981

Abstract

The purpose of this study was to determine, test and analyze the effect of learning facilities on accounting understanding at the Accounting Vocational School in North Medan, the effect of teacher capacity on accounting understanding at the Accounting Vocational School in North Medan, Internal Locus of control moderated learning facilities and teacher capacity on accounting understanding at the Accounting Vocational School. in North Medan. This study uses a quantitative associative approach with data collection techniques through library research and questionnaires. The research population is class XI Accounting SMK students in North Medan, totaling 175 students. 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 showed that accounting learning facilities had a effect on accounting understanding. The better the available accounting learning facilities, the more students' understanding of accounting will increase. Teacher capacity has a significant effect on accounting understanding. The higher the level of teacher capacity, the higher the level of accounting ability. Internal Locus Of Control does not moderate the effect of learning facilities and teacher capacity on accounting understanding
Pengaruh Partisipasi Anggaran Dan Kejelasan Sasaran Anggaran Terhadap Penyerapan Anggaran Dengan Komitmen Organisasi Sebagai Variabel Moderating Pada Badan Pengawas Pemilihan Umum Provinsi Sumatera Utara Rudi Junjungan Sirait; Eka Nurmala Sari; Widia Astuty
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.v8i2.982

Abstract

The purpose of this study was to examine and analyze the effect of budget participation and clarity of budget targets on budget absorption moderated by direct or moderate organizational commitment. The approach used in this research is an explanatory approach. The population in this study is the entire Regency/Municipal General Elections Supervisory Agency of North Sumatra Province that conducts the 2020 regional elections, totaling 23 regencies/cities. The sample in this study was taken by 4 people from the General Election Oversight Board of the Regency / City of North Sumatra Province consisting of 23 korsek and 81 BAWASLU members so that the number of respondents was 104 people. Data collection techniques in this study used documentation studies, and questionnaires. The data analysis technique in this study uses a quantitative approach using statistical analysis by using the Auter Model Analysis test, Inner Model Analysis, and Hypothesis Testing. Data processing in this study using the PLS (Partial Least Square) software program. The results of this study prove that 1) Budget participation have a effect on budget absorption, 2) Clarity of budget targets have a significant effect on budget absorption, 3) Organizational commitment is not able to moderate the effect of budget participation on budget absorption, 4) Organizational commitment is not able to moderate the effect of clarity of budget targets on budget absorption of the General Elections Supervisory Agency of North Sumatra Province
DETERMINANT ANALYSIS OF THE QUALITY OF LOCAL GOVERNMENT FINANCIAL REPORTS WITH THE GOVERNMENT INTERNAL CONTROL SYSTEM AS MODERATING VARIABLES IN THE GOVERNMENT MANDAILING DISTRICT CHRISTMA Ahmad Zubeir Rangkuti; Eka Nurmala Sari; Widia Astuty
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1331.927 KB)

Abstract

The purpose of this study was to determisne and analyze the factors that affecting the quality of financial statements in the Government of Mandailing Natal District. The factors that influence it are the implementation of government accounting standards (SAP), human resource competencies (HR), utilization of the local financial information system (SIKD), and the role of Government Internal Supervisory Apparatus (APIP), with the moderating variables is the government’s internal control system (SPIP). The type of research in this study is causal associative using primary data and data collection techniques through the distribution of questionnaires in regional device organizations of Mandailing Natal, North Sumatera, Indonesia. The method of determining the sample with the census method, so that the entire population is used as a research sample. The population of this study was 35regional device organizations, each consisting of 3 respondents with total 105respondents. Data is processed using SEM method with Smart PLS analysis tools. The results of this study prove that the implementation of SAP has aneffect on the quality of the Mandailing Natal District Government's financial statements, HR competencies have an effect on the quality of the Mandailing Natal District Government's financial statements, the utilization of SIKD has a an effect on the quality of the Mandailing Natal District Government's financial statements, the role of the Government Internal Supervisory Apparatus (APIP)has an effect on the quality of the Mandailing Natal District Government's financial statements. Then SPIP does not moderate each of the effects of SAP implementation, HR competencies, utilization of SIKD and the role of Government Internal Supervisory Apparatus (APIP) on the quality of the Mandailing Natal District Government's financial statements.
Faktor-Faktor Yang Mempengaruhi Pengungkapan Intellectual Capital yang Dimoderasi Profitabilitas Fahmi Pratama Afiad; Eka Nurmala Sari; Syafrida Hani
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1220

Abstract

 This study was conducted with the aim of testing and analyzing the effect of firm size and managerial ownership on Intellectual Capital disclosure moderated by profitability in food and beverage companies listed on the Indonesia Stock Exchange directly or indirectly. The population in this study were all food and beverage companies listed on the Indonesia Stock Exchange, while the samples that met the criteria for sampling were observed for five years and as many as ten food and beverage companies were listed on the Indonesia Stock Exchange. This research approach uses associative research. Data collection techniques in this study using documentation techniques. and the analysis technique used is multiple linear regression analysis, hypothesis testing, coefficient of determination and Moderated Regression Analysis. The results show that partially firm size has no effect on Intellectual Capital disclosure, managerial ownership has a significant effect on Intellectual Capital disclosure, and indirectly return on equity is able to moderate the effect of firm size on disclosure. Intellectual Capital, return on equity is able to moderate the influence of managerial ownership on Intellectual Capital disclosure in food and beverage companies listed on the Indonesia Stock Exchange.
Peranan Auditor Dan Komitmen Pimpinan Terhadap Good Governance Serta Dampaknya Pada Kinerja Inspektorat Provinsi Sumatera Utara Daniel Ebenezer Silaban; Eka Nurmala Sari; Widia Astuti
Jurnal Sains Sosio Humaniora Vol. 6 No. 1 (2022): Volume 6, Nomor 1, Juni 2022
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v6i1.21653

Abstract

Tujuan riset ini antara lain buat menguji serta menganalisis : 1. Peranan auditor terhadap pelaksanaan good governance di Inspektorat Provinsi Sumatera Utara. 2. Komitmen pimpinan terhadap pelaksanaan good governance di Inspektorat Provinsi Sumatera Utara. 3. Peranan auditor terhadap kinerja di Inspektorat Provinsi Sumatera Utara. 4. Komitmen pimpinan terhadap kinerja di Inspektorat Provinsi Sumatera Utara. 5. Pelaksanaan good governance terhadap kinerja di Inspektorat Provinsi Sumatera Utara. 6. Peranan auditor terhadap kinerja lewat good governance di Inspektorat Provinsi Sumatera Utara. 7. Komitmen pimpinan terhadap kinerja lewat good governance di Inspektorat Provinsi Sumatera Utara. Riset ini dilasanakan Di Lembaga Inspektorat Provinsi Sumatera Utara, di Jalan Diponegoro Medan Kantor Gubernur Sumatera Utara. Populasi dalam riset ini merupakan pejabat serta karyawan yang terletak pada jabatan fungsional auditor sebanyak 91 orang. Bersumber pada perhitungan memakai rumus slovin hingga ilustrasi yang diambil dalam riset ini beberapa 48 orang fungsional auditor. Teknik analisis informasi dalam riset ini memakai desain analisis jalan (path analysis) memakai SmartPLS. Hasil riset ini menampilkan : 1) Peranan auditor mempengaruhi terhadap pelaksanaan good governance di Inspektorat Provinsi Sumatera Utara; 2) Komitmen pimpinan tidak mempengaruhi terhadap pelaksanaan good governance di Inspektorat Provinsi Sumatera Utara; 3) Peranan auditor tidak mempengaruhi terhadap kinerja Inspektorat Provinsi Sumatera Utara; 4) Komitmen pimpinan mempengaruhi terhadap kinerja Inspektorat Provinsi Sumatera Utara; 5) Pelaksanaan good governance mempengaruhi terhadap kinerja Inspektorat Provinsi Sumatera Utara; 6) Peranan auditor mempengaruhi terhadap kinerja Inspektorat Provinsi Sumatera Utara lewat pelaksanaan good governance; 7) Komitmen pimpinan tidak mempengaruhi terhadap kinerja Inspektorat Provinsi Sumatera Utara lewat pelaksanaan good governance.
Co-Authors Abdul Rahman Ad Dini Elhilal Ramadani Adi Harianto Agus Tina Ahmad Zubeir Rangkuti Anisa Putri Dz Arafat, Septrial Arfah Lubis Arniputri, Retna Bandriyati Ash Shidiqi, Moh Hasbi Ashadi, Riza Aulia, Aziz Bastari M Christia Christia Daniel Ebenezer Silaban Dartana, Andria Deliana, Deliana Dewi Ladesye Napitupulu Diki Prianda Dion Sofianto Purba Effendi, Mokhtar Eka Anggaraini Aritonang Elizar Sinambela Enda Noviyanti Simorangkir Erika, Friti Sinta Erni Murniati Fachrun Nissa Fahmi Pratama Afiad Fitriani Saragih Galumbang Hutagalung hardianto hardianto Hasibuan, Ira Maulida Sari 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 Laila Fajrin Manik Lestari, Sapta Linda Wahyu Marpaung Lubis, Arfah Lubis, Febby Putri Anasya Mangasi Sinurat Maya Sari Maya Sari Maya Sari MMSI Irfan ,S. Kom Moh Hasbi Ash Shidiqi Mohammad Ali Mudhor Mokhtar Effendi Muhyarsyah Muhyarsyah Muhyarsyah, Muhyarsyah MUIS FAUZI RAMBE Nasution , Lini Elisyah Nova Febriana Nunung Sri Wahyuni Nurhayati Nurhayati Nuryenda Pinta Tarigan Olivia , Hastuti Pipin Nurafika Pohan, Fitri Timaro Polem, Ismayanti Prawidya Hariani Prawidya Hariani Purba, Sadaukur Aeroki Purnama Sari, Devi Putri, Wan Raudhatuk Jannah Syah Raiesa Amin Retno Wahyuningrum Retno Wahyuningrum Retno Wijayanti Rico Nur Ilham Rilla Gantino Rilsha, Rilsha Riskha Armayni Lubis Rizki Arvi Yunita Rizkiani, Dianti Rizky Agung Syah Putra Rudi Junjungan Sirait Sanjaya, Refki Saragih, Fitriani Saragih, M. Ali Jaya Shidiqi, Moh Hasbi Ash Siti Irafah Sitohang, Sasmitha Sua Betria Dhani Susilowati, Erlin Sutan Amien Riyadi Siregar Sutriono Sutriono Syafrida Hani Syafrida Hani Syahputra, Rizki Syamsinah Sirait Syarief, Mochamad Edman Tatian Sartika Marbun Widia Astuti Widia Astuti Widia Astuti Widia Astuty Widya Astuty Yulanda, Kiki Yulida Arisanti Zainuddin Zatta Gahassani Hasibuan Zili Saidah Zulia Hanum