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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
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education 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 Physics Public Health Social Sciences Other

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Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Rating Sukuk Dengan Profitabilitas Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index) Zatta Gahassani Hasibuan; Widia Astuty; Eka Nurmala Sari
Jurnal Riset AKuntansi dan Bisnis Vol 23, No 2 (2023): September
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/16797

Abstract

The purpose of this research is to find out, test and analyze the effect of leverage and company size on profitability. To find out, test and analyze the effect of leverage and company size on sukuk ratings. To find out, test and analyze the effect of profitability on sukuk ratings. To find out, test and analyze Profitability mediates the influence of leverage and company size on sukuk ratings. The type of research used in this research is associative quantitative research. The total number of companies registered on the Jakarta Islamic Index (JII) in 2018-2021 which is the population in this research is 44 companies. Based on the criteria, the companies that can be used as samples in this research are 15 companies. Data analysis in this research is a statistical analysis method using Structural Equation Modeling (SEM) type Partial Least Squares (SEM PLS). Based on research results. The t-statistic value of 4,4141.98 and P-value 0.0000.05 indicate that DER has an effect on the sukuk rating. 
THE EFFECT OF INTELLECTUAL CAPITAL, CAPITAL STRUCTURE, LIQUIDITY AND FIRM SIZE ON FINANCIAL PERFORMANCE WITH AN INDEPENDENT BOARD OF COMMISSIONERS AS MODERATION IN BANKING COMPANIES IN THE INDONESIAN STOCK EXCHANGE hardianto hardianto; Eka Nurmala Sari; Widya Astuty
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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

Abstract

This study aims to examine and analyze the independent board of commissioners in moderating the influence of Intellectual Capital, Capital Structure, Liquidity and Firm Size on Financial Performance in Banking Companies on the Indonesia Stock Exchange. This research is a causal associative research with a quantitative approach. The research population is banking companies on the Indonesia Stock Exchange in 2017-2021 with a total of 44 companies. Selection of the sample by purposive sampling method with a total sample of 26 companies. The data source comes from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The type of research data is secondary data with data collection techniques with documentation and literature study. The data analysis technique used multiple linear regression analysis with the SPSS version 25 application. The results showed that Intellectual Capital and Firm Size have effect on Financial Performance. Capital Structure has an effect on Financial Performance. Liquidity has no effect on Financial Performance. The independent board of commissioners cannot moderate the influence of Intellectual Capital, Capital Structure, Liquidity and Firm Size on Financial Performance.
Pengaruh Budaya Organisasi dan Komitmen terhadap Kinerja Sekolah dengan Penerapan Sistem Informasi Akuntansi Sebagai Variabel Intervening di SMA Swasta Medan Retno Wahyuningrum; Eka Nurmala Sari; Maya Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i2.647

Abstract

This study aims to examine and analyze the influence of organizational culture and commitment to school performance by applying accounting information systems as an intervening variable in Medan Private High Schools. This type of research conducted in this study is to use a Quantitative Approach. The population in this study amounted to 196 Private High Schools in the city of Medan. The population used was all private high schools in the city of Medan with 392 respondents from the Principal and Treasurer. The number of samples in this study were 50 schools with the number of respondents 50 times 2, the total number of respondents was 100. The study of the independent variables studied was Organizational Culture and Commitment. In this study the independent variables studied were School Performance, and intervening variables were the application of accounting information systems. Data collection techniques in this study researchers used two ways, namely library research and field research. Data analysis technique used in this research is descriptive analysis, Structural Equation Modeling (SEM) Analysis based on Variance (Partial Least Square). The results of this study indicate that the variable Influence of organizational culture on school performance has a path coefficient of 0.143. The effect has a probability value (p-values) of 0.862> 0.05, meaning school performance has no effect in influencing organizational culture. The organizational culture variable on the application of accounting information systems has a path coefficient of 0.989 and has a probability value (p-values) of 0,000 <0.05, this shows that the influence of organizational culture on school performance is significant. commitment to school performance has a path coefficient of 0.406 and has a probability value (p-value) of 0,000 <0.05, this shows that commitment to school performance is influential. commitment to the application of accounting information systems has a path coefficient of -0.010 and has a probability value (p-values) of 0.658> 0.05, this shows that commitment has no effect on the application of accounting information systems and accounting information systems on school performance has a path coefficient - 0.415 and has a probability value (p-values) of 0.860> 0.05, this shows that the accounting information system is not significant in influencing school performance. Keywords: Organizational Culture, Competence, SIA and School Performance
Pengaruh Kualitas Sumber Daya Manusia dan Penggunaan Informasi Akuntansi Terhadap Keberhasilan Usaha dengan Ketidakpastian Lingkungan sebagai variabel moderating pada UKM di kota Medan Sua Betria Dhani; Eka Nurmala Sari; Maya Sari
Economic Reviews Journal Vol. 3 No. 1 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i1.195

Abstract

This study aims to determine the effect of the quality of human resources and the use of accounting information on business success with environmental uncertainty as a moderating variable in SMEs in the city of Medan. This type of research is quantitative with an associative approach. This research was conducted using a survey method by distributing questionnaires to SMEs in the city of Medan. The sampling technique in this study used a purposive sampling technique found in non-probability sampling with a total sample of 100 respondents. The data were analyzed using the partial least squares (SEM-PLS) structural equation model. The results of this study indicate that the quality of human resources affects business success and the use of accounting information affects business success. In addition, this study also finds that environmental uncertainty cannot moderate the quality of human resources on business success and environmental uncertainty cannot moderate the use of accounting information on business success.
Analisis Pengukuran Kinerja Menggunakan Value For Money Pada Pemerintahan Kota Medan Ad Dini Elhilal Ramadani; Eka Nurmala Sari; Rilla Gantino
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

Abstract

This research was conducted because in the implementation of the preparation of regional revenue and expenditure budgets (APBD) there is often a waste of budget and inappropriate use targets that should be felt by the general public, and are still not optimal, especially there is no system for determining budget figures and LRA realization so that there is an upward and downward trend in the Medan City Government budget realization report in 2017-2021. The purpose of this study is to determine and measure The performance of the Medan City Government uses the concept of value for money , namely the economic ratio, the efficiency ratio and the effectiveness ratio, and to find out and analyze the causes of the economic ratio in the less economical category. To find out and analyze the causes of the efficiency ratio in the less efficient and moderately efficient categories. To find out and analyze the causes of the effectiveness ratio in the quite effective category. The research method used is descriptive method with quantitative and qualitative data types. Data collection techniques in this study are documentation and interviews and are adjusted to Kepmdagri N0. 690.900-327 of 1996 concerning guidelines for the assessment of financial performance measurement. And data analysis techniques using quantitative descriptive analysis techniques. The results of the value for money on the Medan City Government in 2017-2021 have an economic ratio which has an average of 77.73% in the less economical category, which has decreased because the target for the Medan City Government expenditure has not been achieved. In terms of the efficient ratio which has an average of 95.32% in the less efficient category. And in terms of the effectiveness ratio which has an average of 85.89% in the quite effective category, where both of these ratios have decreased due to the less than optimal regional income that has not reached the target set by the Regional Government.
Pengaruh Pelaksanaan Anggaran dan Kualitas Sumber Daya Manusia Terhadap Kinerja Manajerial Melalui Penyerapan Anggaran Nuryenda Pinta Tarigan; Eka Nurmala Sari; Widia Astuty
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 8, No 1 (2024): April 2024
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/humaniora.v8i1.5033

Abstract

The purpose of this study was to examine and analyze the effect of budget execution and the quality of human resources on managerial performance through direct and indirect budget absorption. The approach used in this research is an explanatory approach. The population in this study were all parts of the Balai Bersar Gunung Lauser National Park. The sample in this study was taken 2 people from Balai Bersar Gunung Lauser National Park consisting of the head of the section and staff so that the number of respondents was 88 people. Data collection techniques in this study used documentation studies, and questionnaires. The data analysis technique in this study used a quantitative approach using statistical analysis 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 implementation affects managerial performance, 2) human resource quality affects managerial performance 3) budget absorption affects managerial performance 4) budget implementation affects budget absorption, 5) the quality of human resources affects absorption budget, 6) budget absorption is able to mediate the effect of budget implementation on managerial performance, 7) budget absorption is not able to mediate the influence of the quality of human resources on managerial performance at Balai Bersar Gunung Lauser National Park.
Pengaruh Sistem Informasi Keuangan Daerah dan Kejelasan Sasaran Anggaran Terhadap Kinerja Organisasi Perangkat Daerah dan Komitmen Organisasi Sebagai Variabel Moderating Tatian Sartika Marbun; Eka Nurmala Sari; Irfan Irfan
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 8, No 1 (2024): April 2024
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/humaniora.v8i1.5032

Abstract

This study aims to test and analyze whether the regional financial information sistem and the clarity of budget targets affect the performance of the Regional Apparatus Organization of the Province of North Sumatra with organizational commitment as the moderator variable. This type of research is using an associative approach. The population in the study were staff employees at the Regional Apparatus Organization of North Sumatra Province. Respondents used are staff employees who fall into the category of Head of Division, Secretary, and Expenditure Treasurer with a total of 99 people. This study consists of independent variables of regional financial information sistems and clarity of budget targets with the dependent variable on performance and organizational commitment as moderating variables. The data analysis technique used in this research is descriptive analysis, analysis of Structural Equation Modeling (SEM) based on variance (Partial Least Square). The results showed that; (1) there is an influence of the regional financial information sistem on OPD performance; (2) there is an effect of clarity of budget targets on the performance accountability of OPD; (3) organizational commitment can moderate the influence of regional financial information systems on OPD performance; (4) organizational commitment can moderate the effect of clarity of budget targets on OPD performance
PENGARUH SISTEM PENGENDALIAN INTERNAL, SUMBER DAYA KEUANGAN TERHADAP KEBERLANGSUNGAN USAHA DAN LITERASI KEUANGAN SEBAGAI VARIABEL MODERATING PADA USAHA MIKRO, KECIL DAN MENENGAH DI KOTA MEDAN Lubis, Febby Putri Anasya; Sari, Eka Nurmala; Sari, Maya
JURNAL DARMA AGUNG Vol 32 No 4 (2024): AGUSTUS
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v32i4.4646

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh sistem pengendalian internal, sumber daya keuangan terhadap keberlangsungan usaha dengan literasi keuangan sebagai variabel moderating pada usaha mikro, kecil dan menengah. Metode penelitian ini menggunakan metode deskriptif kuantitatif dengan menyebarkan kuesioner kepada pelaku UMKM. Populasi dalam penelitian ini terdiri dari 100 pelaku UMKM unggulan yang terdaftar di Dinas Koperasi Kota Medan. Sampel dalam penelitian ini diperoleh dengan menggunakan teknik sampling jenuh, namun karena beberapa faktor seperti adanya keterbatasan waktu, tenaga, fasilitas dan keadaan dilapangan, diperoleh sampel sebanyak 85 UMKM. Analisis yang dipergunakan dalam penelitian ini dilakukan dengan pengujian statistik Structural Equation Modelling dengan bantuan software SmartPLS. Hasil penelitian ini menunjukkan bahwa sistem pengendalian internal, sumber daya keuangan berpengaruh terhadap keberlangsungan usaha. Literasi keuangan memoderasi pengaruh sumber daya keuangan terhadap keberlangsungan usaha tetapi literasi keuangan tidak memoderasi pengaruh sistem pengendalian internal terhadap keberlangsungan usaha.
The Effect Of Liquidity And Profitability On Tax Aggressivity With Company Value As A Moderation Variable On The Food And Beverage Company On The Indonesian Stock Exchange Handayani, Irma; Syafrida Hani; Eka Nurmala Sari
International Journal of Economics and Management Vol. 2 No. 01 (2024): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v2i01.35

Abstract

This study aims to determine, test, and analyze the effect of liquidity and profitability on tax aggressiveness with firm value as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange. This study uses a quantitative method with an associative approach and collects data in a documentary manner by collecting, recording, reviewing and analyzing secondary data in the form of financial statements of manufacturing companies in the food and beverage sub-sector from 2018-2022. This study took 45 samples using purposive sampling method. The data analysis technique used is descriptive statistics used to explain the data description of all variables and also multiple linear regression analysis and Moderated Regression Analysis (MRA) test. The results of this study indicate that liquidity has a negative and significant effect on tax aggressiveness and profitability has a positive and significant effect on tax aggressiveness.
MODERATION OF GOVERNMENT ACCOUNTING STANDARDS IN THE RELATIONSHIP OF PUBLIC ACCOUNTABILITY, PUBLIC TRANSPARENCY AND OVERSIGHT OF APBD MANAGEMENT Hasibuan, Ira Maulida Sari; Irfan, Irfan; Sari, Maya; Sari, Eka Nurmala
Kajian Akuntansi Vol. 25 No. 1 (2024): March 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i1.3506

Abstract

The purpose of this research is to test and analyze the influence of public accountability, public transparency, and supervision of APBD management with government accounting standards as moderator variables on the Labuhanbatu district government directly and indirectly. The approach used in this research is explanatory. The population in this study was 45 local government organizations in Labuhanbatu district, resulting in a total of 135 respondents. Data collection techniques in this research used questionnaires and document study. The data analysis technique in this research uses a quantitative approach using statistical analysis with Outer Model Analysis Test, Inner Model Analysis, and Hypothesis Testing. Data management in this research uses the SEM-PLS software program. The results of this research prove that accountability, transparency, supervision, the public have a significant influence on the management of the Labuhanbatu Regency APBD, and Government accounting standards are able to moderate the influence of public accountability and supervision on APBD management, but government accounting standards are unable to moderate the influence of public transparency on APBD management. Keywords     : Public    Accountability,   Public    Transparency,    Government Accounting Standards, Budget Management.
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