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All Journal CIRCUIT: Jurnal Ilmiah Pendidikan Teknik Elektro JURNAL ILMIAH KOHESI Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JRAM (Jurnal Riset Akuntansi Multiparadigma) Krigan: Journal of Management and Sharia Business

Zufrizal

Universitas Islam Sumatera Utara

Author-ID : 4266236

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

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Hedging Decisions and Its Affecting Factors on Mining Companies Listed in the Indonesian Sharia Stock Index (ISSI) Rahayu, Sri; Zufrizal, Zufrizal; Astuty, Widia; Triastuti, Heny
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 4 (2020): 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.v3i4.1277

International trade encourages increased competition as well as volatility in market prices, which causes uncertainty or increased business risk in maintaining business. The risk of fluctuations in foreign exchange rates is the biggest risk that affects international trading activities, so to reduce the impact of this risk a company needs to carry out risk management by carrying out hedging activities. This study aims to determine and explain the effect of leverage (Debt to Equity Ratio), liquidity (Current Ratio), firm size, and profitability (Return On Asset) on hedging decisions in companies listed on the Indonesian Sharia Stock Index (ISSI) for the period 2016- 2018. The sample selection in this study used a purposive sampling method and obtained a sample of 12 mining companies. The method of analysis used in this research is logistic regression method. Based on the research results, it shows that the Debt to Equity Ratio, Current Ratio, and firm size have an effect on hedging decisions, while Return on Assets has no effect on hedging decisions.

PENGARUH KECEMASAN BERKOMPUTER DAN KEMAMPUAN INDIVIDUAL SERTA PENGARUHNYA TERHADAP MINAT MAHASISWA AKUNTANSI MENGGUNAKAN SOFTWARE AKUNTANSI (Pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Islam Sumatera Utara) Sri Rahayu; Zufrizal .
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 6, No 1 (2019): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The research aims to test partially and simultaneously the effect of computer anxiety, and individual ability on student interest using accounting software for Accounting Students at UISU FE. This study is included in the study of surveys in a population. The population in this study were 258 S1 Accounting students of 2017 and 2016 UISU FE who were still active in lectures who had been or were taking courses in Accounting Information Systems and Accounting Computers. The questionnaire was tested for its validity and reliability before conducting research data collection. The test tool used in this study is to use the analysis prerequisite test which includes linearity test and classic assumption test which includes multicollinearity test and heteroscedasticity test. The data analysis method used is simple regression analysis and multiple regression analysis. The results of this study are: (1) There is a significant effect of computerized anxiety on the interest in using accounting software, (2) There is no significant effect of individual abilities on interest in using accounting software, and (3) There is a significant influence of computer anxiety and individual abilities on student interest using accounting software.

PENGARUH BIAYA OPERASIONAL (BOPO), BAGI HASIL DANA PIHAK KETIGA (DPK), CASH RATIO TERHADAP MARGIN MURABAHAH PADA BANK UMUM SYARIAH Lady Vini Maharani Lubis; Zufrizal Harahap; Zenni Riana; Sri Rahayu; Syamsul Effendi; Eli Agustami
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

The purpose of this study is to analyze whether Operational Costs (BOPO) affect Murabahah Margin in Sharia Commercial Banks, know whether Third Party Fund Revenue Sharing (DPK) affects Murabahah Margin in Sharia Commercial Banks, know if Cash Ratio affects Murabahah Margin in Sharia Commercial Banks. And aims to find out if Operational Costs (BOPO), Third Party Fund Revenue Sharing (DPK), and Cash Ratio jointly affect Murabahah Margin in Sharia Commercial Banks from 2016 to 2019. The data analysis methods used to test hypotheses in this study are descriptive analysis tests, classic assumption tests, multiple linear regression analysis tests, and hypothesis tests. The results of this study showed that variable Operational Costs (BOPO), Third Party Fund Revenue Sharing (DPK), and Cash Ratio simultaneously or jointly have a significant influence on Murabahah Margin. While partially having different influences, Operating Costs (BOPO) have a positive and significant effect on Murabahah Margin, Third Party Fund Revenue Share (DPK) has no significant effect on Murabahah Margin, and Cash Ratio has no significant effect on Murabahah margin.

PENGARUH DEBT TO EQUITY RATIO, RASIO PASAR DAN TOTAL ASSETS TURN OVER TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTY YANG TERDAFTAR DI ISSI Noni Ayunda Sari; Sri Rahayu; Zufrizal .; Lusi Elviani Rangkuti
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to see how much Debt To Equity Ratio (DER), Market Ratio (Price Book Value) and Total Asset Turn Over (TATO) Influence On Property Companies Listed in ISSI. The number of samples in this study as many as 10 samples of the company and research conducted from 2016-2018. The data analysis methods used to test hypotheses are descriptive analysis test, classic Assumption Test, Multiple linear analysis test, and Hypothesis Test which is processed in a statistical manner and using Statistic for product and service solution (SPSS) program version 25.00 year 2020. The results showed that variable Debt To equity Ratio (DER), Market Ratio (Price book value) and Total Asset Turn Over (TATO) simultaneously have a significant influence on Stock Return. While partially the effect varies, Debt To Equity Ratio and Total Asset Turn Over have no significant effect on Stock Return. While the market ratio (Price Book value) has a significant influence and has a negative direction towards Stock Return.

PENGARUH EARNING PER SHARE, STRUKTURAL MODAL DAN RETURN ON EQUITY TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI Michael Sinaga; Zufrizal Harahap; Sri Rahayu
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 2 (2021): Desember
Publisher : Universitas Islam Islam Sumatera Utara

The stock price is the main factor that is considered by investors in making investment. The purpose of this study is to observe the relationship between earnings per share, capital structure and financial performance with stock prices. The type of research data that can be used is a quantitative approach. The sampling that can be used is the purposive sampling technique, and there are 19 companies in the mining sector that are sampled in 44 companies. The data source used is secondary data obtained from the Indonesia Stock Exchange, 2017 to 2019. The results of this study indicate that, individually, earnings per share have a positive and significant impact on stock prices and structural capital has a negative and significant impact on stock prices, while financial performance has no significant effect on stock prices.

PENGARUH MARKET VALUE ADDED (MVA) DAN RASIO PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Desi Permata Sari; Zufrizal Harahap; Farida Khairani Lubis; Shofwan Andri
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

This study aims to determine the effect of market value added,and profitability ratios, on firm value partially and simultaneously in building construction sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The population in this study were 56 companies and the samples in this study were 19 manufacturing companies listed on the Indonesia Stock Exchange with an observation period of 3 years to 57. This study uses secondary data. The data collected is data from manufacturing sector companies listed on the Indonesia Stock Exchange.Data analysis using multiple linear regression. The results showed that market value added had a positive dan significant effect on price to book value, return on equity had a positive and significant effect on price to book value and jointly the market value added and return on equity variables had a positive and significant effect on price to book value.”

Pengaruh Cash Position dan Market To Book Value of Equity Terhadap Dividend Payout Ratio Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Nazira Natasha Lubis; Zufrizal Harahap; Nur Augus Fahmi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Penelitian bertujuan untuk mengetahui pengaruh cash position dan market to book value of equity terhadap dividend payoutratio pada perusahaan manufaktur subsector makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2015-2020. Data yang digunakan adalah data sekunder berupa laporan keuangan yang berasal dari website Bursa Efek Indonesia yang dianalisis dalam beberapa hipotesis. Diperoleh jumlah sampel sebanyak 6 perusahaan dari 26 populasi perusahaan. Analisis yang digunakan adalah analisis deskriptif model regresi linier berganda dengan bantuan SPSS versi 20. Hasil penelitian menunjukan bahwa secara simultan tidak terdapat pengaruh antara cash position dan market to book value of equity terhadap dividend payout ratio.

PENGARUH INVESTMENT OPPORTUNITY SET (IOS) DAN MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTAT DI BEI Aulia Khanza Mariva; Zufrizal Harahap; Ramadona Simbolon
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI
Publisher : Universitas Islam Islam Sumatera Utara

For some companies, investment activity is an important element of the company's operations and the assessment of the company's performance may be largely, or entirely dependent on the results reported in this section. The purpose of the study was to determine and analyze the effect of investment opportunity sets (IOS) and Corporate Governance mechanisms on the value of property companies listed on the Indonesian stock exchange for the 2018-2020 period. This study used 24 property sector companies for the period 2018 and 2020. The results showed that the Investment Opportunity Set (IOS) had no effect on the value of the company. This is evidenced by a significance value of .032 and a calculated t value of 1.001. Meanwhile, the significance level is smaller than the established significance level of 0.319 0.05. Therefore, the second hypothesis is not accepted because there is no positive effect of the Investment Opportunity Set on the value of the company. The Corporate Governance mechanism has no effect on the value of the company. This is evidenced by a significance value of 0.012 and a calculated t value of 0.712. Meanwhile, the significance level is smaller than the established significance level of 0.478 0.05. Therefore, the second hypothesis is not accepted because there is no potitive influence of institutional ownership on the value of the company.

Pengaruh Current Ratio, Debt to Equity Ratio, Return on Asset Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Dinda Fauzia Aulia; Zufrizal Harahap; Jalilah Ilmiha; Shofwan Andri; Abdul Rasyid
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 1 (2022): JULI
Publisher : Universitas Islam Islam Sumatera Utara

Manufacturing companies are part of companies that contribute to the Indonesian economy. This company has become the object of investors in investing because it is able to grow rapidly in economic development and has a large scope and market share. This study aims to determine the effect of the Current Ratio, Debt to Equity Ratio, Return on Assets on the dividend policy of manufacturing companies in the food beverage sub-sector listed on the Indonesia Stock Exchange in 2018-2019. This study uses 15 manufacturing companies in the consumer goods industry sector. The sampling technique in this study is a purposive sampling technique. The data analysis technique in this study used multiple linear regression with the help of the SPSS program. The results showed that the variable current ratio, debt to equity ratio and return on assets have an effect on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2023 ZUFRIZAL, ZUFRIZAL
JURNAL ILMIAH KOHESI Vol 8 No 3 (2024): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

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

This study aims to analyze the factors that affect audit delays in health sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2023 period. Audit delay is the time interval between the closing date of the company's books and the date of issuance of the audit report. This study uses multiple linear regression to test the influence of independent variables such as company size, profitability, leverage, operational complexity, and size of Public Accounting Firms (KAP) on audit delays. The results show that company size, operational complexity, and leverage have a significant influence on audit delay, while profitability and KAP size do not show a significant influence. These findings have important implications for company management and auditors in managing the audit process to be more efficient.

Co-Authors Abdul Rasyid Alifia Karina Putri, Adisty Aulia Khanza Mariva Azwansyah Habibie, Azwansyah Desi Permata Sari Dinda Fauzia Aulia Eli Agustami Farida Khairani Lubis Hakim, Inaya Jalilah Ilmiha Lady Vini Maharani Lubis Lusi Elviani Rangkuti Michael Sinaga Muhammad Ikhsan Nazira Natasha Lubis Ningsih, Heny Triastuti Kurnia Noni Ayunda Sari Nur Augus Fahmi Shofwan Andri Sri Rahayu SRI RAHAYU Syamsul Effendi Taufik Taufik Widia Astuty Zenni Riana

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