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All Journal Sosiohumaniora JAKPI Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Cita Hukum Jurnal Ekonomi & Studi Pembangunan HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Sinkron : Jurnal dan Penelitian Teknik Informatika International Journal of Artificial Intelligence Research International Journal Ihya' 'Ulum al-Din Jurnal Pendidikan Ekonomi & Bisnis Tadbir : Jurnal Studi Manajemen Pendidikan Politeia: Jurnal Ilmu Politik J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Edukasi Islami: Jurnal Pendidikan Islam Misykat al-Anwar Jurnal Kajian Islam dan Masyarakat NUR EL-ISLAM : Jurnal Pendidikan dan Sosial Keagamaan KITABAH: Jurnal Akuntansi dan Keuangan Syariah Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Iqtishoduna: Jurnal Ekonomi Islam JIA (Jurnal Ilmiah Akuntansi) JESI (Jurnal Ekonomi Syariah Indonesia) Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Darma Agung Aghniya: Jurnal Ekonomi Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Journal La Sociale JURNAL MANAJEMEN AKUNTANSI (JUMSI) JES (Jurnal Ekonomi STIEP) Islamic Business and Finance (IBF) International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Proceeding International Seminar of Islamic Studies Share: Jurnal Ekonomi dan Keuangan Islam Jurnal Impresi Indonesia Journal of Student Development Informatics Management (JoSDIM) Sci-Tech Journal Journal of Islamic Economic Literatures Journal of Islamic Economics Lariba Jurnal Indonesia Sosial Teknologi IDARAH : Jurnal Pendidikan dan Kependidikan Moneter : Jurnal Keuangan dan Perbankan ABIS: Accounting and Business Information Systems Journal Electronic Journal of Education, Social Economics and Technology Journal of Business Management and Economic Development Journal of Management, Economic, and Accounting IIJSE Riset Akuntansi dan Keuangan Indonesia Tijarah Amwaluna: Jurnal Ekonomi dan Keuangan Syariah As-Syirkah: Islamic Economic & Financial Journal
Saparuddin Siregar
UIN Sumatera Utara
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Journal : Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)

 1 
Pengaruh Independensi, Objektivitas, Integritas Dan Kompetensi Terhadap Kualitas Hasil Audit (Studi Kasus Pada Kantor Akuntan Publik Kota Medan) Saputra, Muhammad Ilham; Siregar, Saparuddin; Nasution, Juliana
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4439

Abstract

This study aims to determine the Effect of Independence, Objectivity, Integrity and Competence on the Quality of Audit Results (Case Study at the Medan City Public Accounting Firm). The method used is a quantitative method. And the sample in this study used the proportional stratified random sampling method, which is a method by linking the sampling of each population whose number is adjusted to the number of members of each population, with a total of 53 respondents from 9 Public Accounting Firms in the city of Medan. The data collection instrument used a questionnaire or a questionnaire that was tested for validity and reliability. Data analysis techniques using multiple linear regression, hypothesis testing, t test, F test and the coefficient of determination. With the results of research, independence affects the quality of audit results. Objectivity affects the quality of audit results. Integration affects the quality of audit results. Competence affects the quality of audit results. independence, objectivity, integrity and competence simultaneously affect the quality of audit results.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada Laporan Keuangan Badan Usaha Milik Desa (BUMDes) Mekar Jaya Abadi Desa Sei-Limbat Nurhayati, Dinda Anggi; Siregar, Saparuddin; Atika, Atika
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 3, No 2: 2022
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v3i2.3677

Abstract

BUMDes Mekar Jaya Abadi is a BUMDes in Langkat, located in Sei-Limbat village. BUMDes Mekar Jaya Abadi is an economic institution formed since 5 years and engaged in savings and loan business, trade, PPOB run by the village community. SAK ETAP is a standard created to be used in Financial Reporting published for many purposes for non-public organizations, that is, organizations without significant public responsibility. The purpose of this study is to explain the presentation of the Financial Statements of BUMDes Mekar Jaya Abadi, to compare the financial statements of BUMDes Mekar Jaya Abadi with SAK ETAP and also to explain whether the financial statements of BUMDes Mekar Jaya Abadi is in accordance with SAK ETAP. This study uses qualitative methods with descriptive approach. Sources of research data are primary data and secondary data. The results showed that the Financial Statements of village-owned enterprises (BUMDes) Mekar Jaya Abadi sei-Limbat village has not implemented SAK ETAP. Accounting practices in BUMDes referring to SAK ETAP (2013) have not been implemented due to lack of knowledge of BUMDes management regarding SAK ETAP. BUMDes Mekar Jaya Abadi desa Sei-Limbat only presents the balance sheet and Income Statement. And in each financial statement does not present the minimum items as stipulated in SAK ETAP.
Analisis Perbandingan Tarif Jasa Rawat Inap dengan Menggunakan Traditional Costing System dan Activity Based Costing System (Studi Kasus Pada RSU Mitra Medika Amplas Medan) Nurhidayah, Nurhidayah; Siregar, Saparuddin; Syarvina, Wahyu
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4475

Abstract

This study aims to find out how to determine inpatient service rates using traditional costing systems and activity-based costing at Mitra MedikaAmplas Public Hospital, how to compare the results of calculating inpatient service rates using traditional costing systems and activity-based costing. The object of this research is RSU Mitra Medika Amplas. This study uses qualitative methods with comparative studies, data collection techniques by means of observation and interviews. The types of data used are primary data and secondary data which are cost data for 2020. The results of this study indicate that the application of the traditional costing system in determining inpatient service rates produces distorted cost information. Calculation errors can be minimized by implementing an activity-based costing system. There are differences in the results of calculations using the traditional costing system and the activity-based costing method, where the results of calculations using activity-based costing are cheaper than the results of calculations using the traditional costing system.
Analisis Penyebab Tunggakan Pembayaran Rekening Air Pelanggan pada Perusahaan Daerah Air Minum (PDAM) Tirta Sari Binjai Mutiara, Mutiara; Siregar, Saparuddin
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4568

Abstract

PDAM Tirta Sari Binjai is a company engaged in the provision and service of clean water for the people of Binjai and its surroundings. PDAM Tirta Sari Binjai's operations finance itself from PDAM Tirta Sari's revenue for customers who use PDAM Tirta Sari's services. However, the revenue received by PDAM Tirta Sari is not optimal due to the high level of customer arrears at PDAM Tirta Sari Binjai. The purpose of this study is to find out what factors can cause arrears in customer water payments at the Tirta Sari Binjai Regional Drinking Water Company (PDAM). This study uses a descriptive method with a qualitative approach. This research was also conducted through interviews/interviews, observation and analysis of documents when conducting research. The results showed that the factors that led to arrears were: 1) The customer's water meter was buried, 2) The door or fence of the customer's house was locked, 3) The customer's water was small or completely turned off, 4) Notification of arrears was not delivered by the officer, 5 ) The habit of customers to delay payments, 6) Lack of officers to make terminations, 7) Per capita income of customers has decreased due to the covid-19 pandemic.
Pengaruh Profitabilitas, Capital Intensity, Likuiditas Dan Biaya Operasional Terhadap Pajak Penghasilan Badan Pada Perusahaan Makanan Dan Minuman Yang Terdaftar di BEI Periode 2015-2021 Farhan, Muhammad; Siregar, Saparuddin; Yanti, Nursantri
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 4, No 1: 2023
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v4i1.4347

Abstract

The purpose of this research is to examine and analyze the partial and simultaneous effect of profitability, capital intensity, liquidity and operational costs on corporate income tax at Food and Beverage Companies Listed on the IDX. The research approach uses associative methods with quantitative data. The population in Food and Beverages Listed on the IDX from 2015 to 2021, the sample for this study was 56 samples. The data collection technique used in this research is documentation. The analysis technique used in this research is descriptive statistics, Panel Data Multiple Linear Regression analysis using the e-views application, then hypothesis testing and Determinant testing are carried out. The results showed that Profitability and Operational Costs partially had a positive and significant effect on Corporate Income Tax, Capital Intensity partially had a negative and significant effect on Corporate Income Tax, Liquidity partially had no effect on Corporate Income Tax and simultaneously showed that profitability, capital intensity , liquidity and operational costs have a significant effect on Corporate Income Tax at Food and Beverage Companies Listed on the IDX for the 2015-2021 period.
Co-Authors Abduh, Arridho Ade Jamarudin AK, Marlya Fatira Al Amin, Haris Alhamdi, Ridha Amiur Nuruddin Amsari, Syahrul Anggara, Windu Anggi Pratiwi Sitorus Aqashah, Faisal Arief, 2Muhammad Arifin Fauzi Lubis Arismunandar, M. Fizdian Asmaul Husna Asmuni Asmuni Asriadi, Ari Atika Atika Aulia Rahman Harahap Batubara, Maryam Batubara, Mi'raj Faizal Budi Trianto Burhanuddin Burhanuddin Busriadi, Busriadi D, Aswin Fahmi Darma, Satria Dewi, Khadijah Dinda Putri Dina Arfianti Siregar Elce, Furkan Erwin SP, Muhammad Faisar Ananda Arfa, Faisar Ananda Fanani, Achmad Zainal Fauzan, Arif Fauzan Fauzi, Muhammad Firman Syarif Fitriadany, Eno Fitrianingsih Fitrianingsih Hadziyah, Idzni Hamdiah, Vidairotul Harahap, Hasnah Khairani Harahap, Muhammad Ikhsan Hasibuan, Jihan Hasibuan, Muhammad Rezki Ripaldo Hasibuan, Muhammad Rizal Hasibuan, Widiyani Hendra Harmain Hidayat Nasution, Mustafa Hutagalung, Muhammad Wandisyah R Ida Ayu Putu Sri Widnyani Ihsan, Nuzul Ilhamy Nasution , Muhammad Lathief Irawan, Dedeng Irsyad, Fairuz Azzahra Iskandar Muda Ismail Pulungan Isra Hayati Juliana Nasution Julianti Nasution, Yenni Samri K, Kamilah Kamila, K Kamilah, Kamilah Kaswinata, Kaswinata Kusmilawaty, Kusmilawaty Laylan Syafina Leli, Nur Lenny Menara Sari Saragih Lubis, Farah Fadhila Lubis, Muhammad Ershad M. Ridwan M. Yasir Nasution M. Yasir Nasution, M. Yasir Malasyi, Sibral Marliyah, Marliyah Mhd Furqan Mhd Zulkifli Hasibuan Muhammad Farhan Muhammad Yafiz, Muhammad Muhammad Yasir Nasution, Muhammad Yasir Muhammad Zaki Muhammedi, Ssonko Mustafa Kamal Rokan mutiara mutiara Najma, Siti Nasution, Edi Marjan Nasution, Juliana Nasution, Nina Andriany Nasution, Rizki Aulia Putri Mujur Nasution, Yasir Nawir Yuslem, Nawir Nova Maharani Nst, Armin Rahmansyah Nur Kholis Nurhayati Nurhayati Nurhayati, Dinda Anggi Nurhidayah Nurhidayah Nurlaila Nurlaila Nurlaila Nurlaila Nursantri Yanti Padang, Abdul Muin Akmal Parikesit, Wuri Pohan, Novita Sari Purnami, Suri Qorib, Ahmad Rahma, Tri Inda Fadhila Rahmani, Ahmadi Bi Rahmawati, Widya Ayu Raihanah Daulay Rangkuti, Ririn Anjani Rendiani Sitorus, Seftia Reswita, Jihan Ritonga, Jukhairia Rokan, Mustafa Kamal Sagala, Mustofa Kamal Ahmad Samri Juliati Nasution, Yenni Santoso, Muhammad Rifky Saprinal Manurung Saputra, Julfan Saputra, Muhammad Ilham Satria Darma Shifa, Mutiara Silalahi, Alistraja Dison Simahatie, Mai Sinaga, Fatimah Yanti Siregar, Fitri Susanti SITI FATIMAH Sri Wahyuni Sugianto Sugianto Sugianto Suginam Sultoni, Ahmad Alauddin Supriyatno, Agun Syahputra, Angga Tambunan, Khairina Tuti Anggraini Utami, Rizky Ananda Venny Fraya Hartin Nst Waeno, Muhamadaree Wahyu Syarvina Wahyudi, Syachrul Widya, Helma Win Konadi Yani Suryani YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yunila Tanjung, Dini Zainur, Zainur Zakaria, Zainal Arifin Zikri Firdaus, M. Ilmi