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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Telaah dan Riset Akuntansi Jurnal Riset Akuntansi dan Bisnis Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat International Journal of Supply Chain Management Jurnal Sains Sosio Humaniora Jurnal Riset Akuntansi dan Keuangan Jurnal Mantik PERSPEKTIF Proceedings of International Conference on Multidiciplinary Research International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Accounting & Finance in Asia Pasific Media Riset Akuntansi Auditing & Informasi International Journal of Economics (IJEC) Madani: Multidisciplinary Scientific Journal Proceeding Of International Conference On Education, Society And Humanity
Azhar Maksum
Faculty Of Economic And Business Universitas Sumateta Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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THE INFLUENCE OF FLEXIBLE WORKING SPACE ON ACCOUNTING INFORMATION SYSTEMS EFFECTIVITY Masnul, Mazli Wardhani; Maksum, Azhar; Bukit, Rina; Junita, Afrah
PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY Vol 2, No 1 (2024): Second International Conference on Education, Society and Humanity
Publisher : PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY

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Abstract

Accounting information system (AIS) is an organizational component that is responsible for preparing financial information to assist management in making decisions. Utilization of AIS will improve quality, reduce costs, increase the accuracy of decision making and share knowledge. A reliable accounting information system as a means of information in implementing state expenditure should be implemented and does not experience obstacles in its implementation even through implementation of flexible working space. It is hoped that changes to the work system through flexible working spaces will continue to support the achievement of the effectiveness of the accounting information system run by the organization. This research analyzes the effect of implementing flexible working space on the effectiveness of accounting information systems, with the research population being the State Treasury Office and its counterparts in the North Sumatra region. Research data was obtained through a questionnaire on Google Form and processed using Structural Equation Modeling (SEM) using smartPLS application. The results of this study indicate that FWS has a positive and significant effect on AIS effectiveness.
ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI KINERJA APARAT PENGAWAS INTERNAL PEMERINTAH DENGAN STRES KERJASEBAGAI VARIABEL MODERATING PADA INSPEKTORAT KABUPATEN HUMBANG HASUNDUTAN Naibaho, Pani Romauli Elisabet; Maksum, Azhar
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

This research aims to analyzing factors affecting performance of the APIP (Government Internal Supervisory Apparatus) at the Humbang Hasundutan Regency, using workplace stress as a moderating variable. The causal research which aims to identify the influence of independent variables on the dependent variable by analyzing and processing data in the form of numbers. The sample in this research was the Government Internal Supervisory Apparatus (APIP) of Humbang Hasundutan Regency, numbering 54 people. The results in this study show that the competency (Variable X1) has a positive and significant effect on the APIP performance (Variable Y). The results in this study show that the motivation variable as educational background as X3 has a positive and significant effect on the APIP performance variable Y. The results in this study show that the independence variable as between competency (Variables X1), motivation (variable X2), educational background (Variable X3), independence (variable X4), with APIP performance (Variable Z) at the Inspectorate of Humbang Hasundutan Regency.
Working Capital Training and Preparation of Business Cash Projections for Titi Putih Village Community, Lima Puluh Pesisir District, Batubara Regency, North Sumatra Muda, Iskandar; Maksum, Azhar; Azhar, Ibnu Austrindanney Sina; Astuti, Windi
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2023): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v8i1.10212

Abstract

The purpose of this paper is to provide training in the preparation of working capital for residents of Titi Putih village, Batubara Regency, North Sumatra by identifying the allocation of the Production budget, Raw Material Budget, Labor Budget and Sales Budget so that the ideal Working Capital scheme with a certain point of sale will generate cash flow. predictable entry so that people can avoid loans from moneylenders and banking institutions. The method used is a pattern of socialization, training, strengthening governance and monitoring and evaluation. The participants of the activity were residents of Titi Putih village, Batubara. The results show that with the Applied Excel application feature training related to the Preparation of Working Capital by identifying the allocation of the Production budget, Raw Material Budget, Labor Budget and Sales Budget so that the Working Capital scheme will be able to identify certain sales points that will generate cash inflows.
The Effect of Profitability, Leverage, Liquidity, Free Cash Flow on Company Value with Dividend Policy as Moderating in Basic and Chemical Industrial Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period Sinaga, Sara Herda Krisna; Azhar Maksum; Sirojuzilam
International Journal of Economics (IJEC) Vol. 1 No. 2 (2022): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v1i2.252

Abstract

This study aims to examine and analyze the effect of Profitability, Leverage, Liquidity and Free Cash Flow on Firm Value with Dividend Policy as a Moderating Variable. The population in this study were 66 companies in the Basic Industry and Chemical Sector which were listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2021, using a purposive sampling technique so that 61 samples were obtained for 5 years with a total of 305 observational data. Methods of data analysis using panel data regression analysis with the help of the Eviews application program. The results of the study show that partially Profitability, Leverage, Liquidity and Free Cash Flow have a positive and significant impact on Firm Value. Meanwhile, Dividend Policy as a moderating variable is unable to moderate the effect of Profitability, Leverage, Liquidity and Free Cash Flow on Firm Value.
THE EFFECT OF PAD, BALANCED FUNDS, AND REGIONAL EXPENDITURES ON FINANCIAL PERFORMANCE OF REGIONAL GOVERNMENTS IN DISTRICT/CITY NORTH SUMATRA PROVINCE 2017-2020 Utari, Ulfa; Maksum, Azhar; Situmeang, Chandra
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 1 (2022): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i1.172

Abstract

The purpose of this study was to determine and analyze the effect of Regional Original Income (PAD), Balancing Funds, and Regional Expenditures on the Financial Performance of Regency / City Governments in North Sumatra Province. The population of this research is districts/cities in North Sumatra Province as many as 33 districts/cities in the 2017-2020 observation year. The type of sample in this study used a saturated sample where the entire population was sampled. The data was processed using panel data regression statistical tests with the help of SPSS software.The results of this study prove that Regional Original Income, Balancing Funds, and Regional Expenditures have a simultaneous effect on the Financial Performance of Regency / City Governments in North Sumatra Province. Partially Local Original Income, Balancing Funds, and Regional Expenditures have a significant positive effect on the Financial Performance of Regency/City Governments in North Sumatra Province
THE INFLUENCE OF INDEPENDENCE, INTEGRITY, AUDITOR EXPERIENCE, AND AUDIT FEES ON THE ABILITY TO DETECT CREATIVE ACCOUNTING PRACTICES Lubis, Siti Aida Mahrani; Azhar Maksum; Yeni Absah
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1277

Abstract

The ability to detect creative accounting practices is the skill possessed by auditors to detect financial number games including earnings management in financial reports. This research aims to test and analyze the influence of Independence, Integrity, Auditor Experience and Audit Fees on the Ability to Detect Creative Accounting Practices partially and simultaneously. The population of this research is the auditors of the Medan City Public Accounting Office. The data collection technique used in this research was conducting a field survey, namely by distributing questionnaires. The data used is primary data obtained by administering 90 questionnaires. From the results of distributing questionnaires and collecting them again, the amount of data processed was 80 questionnaires. Determination of the sample using the saturated sample technique. The research design developed was multiple linear regression analysis. The data collected by researchers was processed using the SPSS application. The research results show that Independence, Integrity, Auditor Experience, and Audit Fees partially influence the Ability to Detect Creative Accounting Practices. In addition, the variables independence, integrity, auditor experience, and audit fees influence the ability to detect creative accounting practices simultaneously.
Co-Authors Afrah Junita Amlys Syahputra Silalahi Amlys Syahputra Silalahi Anastasia Panjaitan Azizul Kholis Badaruddin Badaruddin Bastari Bastari Bastari Bastari, Bastari Endang Sulistya Rini Erlina Erlina Erlina Erlina Erwin Abubakar Hendri Hermawan Adinugraha Ibnu Austrindanney Sina Azhar Ikhwan Nurhadi Iskandar Muda Iskandar Muda Khaira Amalia Fachrudin Lilis Maryasih, Lilis Lubis, Siti Aida Mahrani Maria Kesumawaty Sitanggang Masnul, Mazli Wardhani Muammar Khadafi Muhammad Asrin Jazuli Muhammad Haykal Murni Daulay Naibaho, Pani Romauli Elisabet Ngatemin - Novia Maheran Nur Ahmadi Bi Rahmani Rahmani, Nur Ahmadi Bi Rambe, Prima Aprilyani Riantri Barus, Riantri Rina Br. Bukit Rina Bukit Rizqy Fadhlina Putri Roswitha Bukit Silalahi, Amlys Syahputra Sinaga, Sara Herda Krisna Siregar, Narumondang Bulan Sirojuzilam Hasyim Situmeang, Chandra Ulfa Utari Wardayani Wardayani Wardayani, Wardayani Windi Astuti Yeni Absah Yohannes Cosmas Simbolon Zulkarnain Zulkarnain