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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Journal of Accounting Science LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Hasil Pengabdian Kepada Masyarakat JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Akuntansi REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Enrichment : Journal of Management Jurnal Darma Agung International Journal Reglement & Society (IJRS) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Proceeding International Seminar of Islamic Studies EXPLORER El-Qish: Journal of Islamic Economics Empowerment: Jurnal Pengabdian Masyarakat FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Jurnal Ekonomika Dan Bisnis Prosiding Seminar Nasional Universitas Serambi Mekkah International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Worksheet : Jurnal Akuntansi Journal of Artificial Intelligence and Digital Business Jurnal Teknologi Pendidikan All Fields of Science Journal Liaison Academia and Sosiety Mandiri: Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Harapan Bangsa Jurnal Teknologi Pendidikan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomi, Manajemen, Akuntansi
Zulia Hanum
Universitas Muhammadiyah Sumatera Utara
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Kajian Moderasi Ketidakpastian Lingkungan pada Kaitan SIAM, Desentralisasi, dan Kinerja Manajerial Aulia, Aziz; Sari, Eka Nurmala; Hanum, Zulia
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 3 No. 1 (2024): Februari 2024
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v3i1.630

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik sistem informasi akuntansi manajemen dan desentralisasi terhadap kinerja manajerial, dengan ketidakpastian lingkungan sebagai variabel moderasi pada PT Bank Syariah Indonesia di Kabupaten Aceh Timur. Populasi dalam penelitian ini terdiri dari 42 supervisor yang bekerja di wilayah tersebut, dan seluruh populasi dijadikan sampel melalui metode sampel jenuh. Pendekatan penelitian yang digunakan adalah metode kuantitatif asosiatif dengan teknik pengumpulan data melalui kuesioner. Analisis data dilakukan menggunakan metode Structural Equation Modeling Partial Least Square (SEM-PLS) dengan bantuan perangkat lunak SmartPLS versi 4. Hasil penelitian menunjukkan bahwa: (1) karakteristik sistem informasi akuntansi manajemen berpengaruh signifikan terhadap kinerja manajerial; (2) desentralisasi tidak berpengaruh terhadap kinerja manajerial; (3) ketidakpastian lingkungan tidak memoderasi pengaruh karakteristik sistem informasi akuntansi manajemen terhadap kinerja manajerial; dan (4) ketidakpastian lingkungan tidak memoderasi pengaruh desentralisasi terhadap kinerja manajerial. This study aims to analyze the influence of management accounting information system characteristics and decentralization on managerial performance, with environmental uncertainty as a moderating variable at PT Bank Syariah Indonesia in East Aceh Regency. The population consists of 42 supervisors working in the region, and the entire population was used as the sample through a saturated sampling method. This research employs a quantitative associative approach with data collected through questionnaires. Data analysis was conducted using Structural Equation Modeling with Partial Least Squares (SEM-PLS) assisted by SmartPLS version 4. The results of the study show that: (1) the characteristics of the management accounting information system have a significant effect on managerial performance; (2) decentralization does not affect managerial performance; (3) environmental uncertainty does not moderate the effect of management accounting information system characteristics on managerial performance; and (4) environmental uncertainty does not moderate the effect of decentralization on managerial performance.  
Determinants of Budget Absorption with Accountability as a Moderating Variable in the Islamic-Based Government of Southeast Aceh District Gundahara; Eka Nurmalasari; Zulia Hanum
El-Qish: Journal of Islamic Economics Vol. 4 No. 1 (2024): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/elqish.v4i2.9535.2024

Abstract

The aim of this research is to examine and analyze the influence of budget participation and human resource competency on budget absorption moderated by accountability. The approach used in this research is an associative approach. The population in this study was all regional apparatus organizations (OPD) in Southeast Aceh district, totaling 33 OPDs. The sample in this study was taken from 3 people from each regional apparatus organization (OPD), consisting of the head of department or secretary, authorized budget user and head of program sub-division, so that the number of respondents was 99 people. Data collection techniques in this research used documentation studies and questionnaires. The data analysis technique in this research uses a quantitative approach using statistical analysis using Auter Model Analysis, Inner Model Analysis and Hypothesis Testing. Data processing in this research uses the PLS (Partial Least Square) software program. The results of this research prove that budget participation and human resource competency have a significant effect on budget absorption, accountability moderates the influence of budget participation and human resource competency on budget absorption in Southeast Aceh Regency.
Pengaruh Risk Taking Terhadap Pembagian Deviden (Studi Kasus pada Bank Umum yang Terdaftar di Bursa Efek Indonesia (BEI) Liani, Nur Sahara; Hanum, Zulia; Irama, Ova Novi
All Fields of Science Journal Liaison Academia and Sosiety Vol 1, No 4: Desember 2021
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/afosj-las.v1i4.129

Abstract

Penelitian Ini bertujuan untuk menguji pengaruh risk-taking yang diproksikan dengan logaritma natural Z-score terhadap pembagian dividen yang diproksikan dengan dividend payout ratio (DPR). Risk-taking yang dilakukan oleh manajer akan meningkatkan pembagian dividen kepada pemegang saham. Hal ini disebabkan karena peraturan penjaminan simpanan meningkatkan insentif manajer dan pemegang saham untuk bekerjasama melakukan moral hazard dalam bentuk risk-shifting kepada Lembaga Penjamin Simpanan (LPS), deposan, dan pemberi pinjaman. Sampel dalam penelitian ini adalah bank umum yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Berdasarkan kriteria yang ditetapkan terdapat 43 sampel bank umum yang digunakan dalam penelitian ini. Hasil penelitian yang dilakukan menunjukkan bahwa risk-taking berpengaruh negatif terhadap pembagian dividen kepada pemegang saham. Hubungan negatif tersebut dimungkinkan terjadi karena adanya ketaatan bank pada undang-undang (peraturan), wewenang pemegang saham pengendali yang hampir mutlak pada Rapat Umum Pemegang Saham (RUPS), dan terjadi ekspropriasi oleh pemegang saham pengendali yang lebih memilih untuk meningkatkan kendalinya atas perusahaan deari pada mengambil keuntungan dari pembagian dividen.
Sosialisasi Pengelolaan Blog Sebagai Media Pengetahuan dan Bisnis Pada PKK Desa Tadukan Raga Puspita Saragih, Yenny; Hanum, Zulia; Azhar, Zulfi
Jurnal Pengabdian Harapan Bangsa Vol. 3 No. 2: Mei 2025
Publisher : PT. Bangun Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56854/jphb.v3i2.349

Abstract

Melalui media sosial, website dan blog, influencer dan blogger dapat menciptakan reputasi tentang suatu topik menurut keahlian yang dikuasainya Blog memiliki fungsi yang beragam, diantaranya adalah sebagai catatan harian, media publikasi, dan juga web portal. Blogger Blogspot memiliki kelebihan dibandingkan dengan penyedia layanan blog gratis lainnya. Blog dapat dipublikasikan secara langsung melalui media internet sebagai pemanfaatan blog sebagai media pengetahuan dan bisnis. PKK Desa Tadukan Raga, Kabupaten Deliserdang, kurangnya memanfaatkan penggunaan media dan perangkat yang mengunakan internet untuk media promosi dalam pengetahuan bisnis khususnya media aplikasi blog, yang dapat digunakan sebagai publikasi ke berbagai sumber supaya dapat digunakan secara mudah dan lebih bermanfaat. Pelaksanaan pelatihan PKM ini dilaksanakan secara praktek dengan diskusi dan dapat terlaksana dengan baik dan lancar, dengan mendapatkan hasil persentase nilai keberhasilan 90,50% dari hasil pengujian posttest dari para peserta pelatihan.
Pengaruh Desentralisasi Dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial Dengan Kualitas Sistem Informasi Akuntansi Manajemen Sebagai Variabel Intervening Pada PT. Perkebunan Nusantara IV Medan Sara Wandari; Maya Sari; Zulia Hanum
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

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

Abstract

This research aims to test and analyze the effect of decentralization and environmental uncertainty on managerial performance with the quality of the management accounting information system as an intervening variable at PT. Perkebunan Nusantara IV Medan. Where variables are measured using an ordinal scale. The data collection method was carried out by interviews, with a list of questions (questionnaire). The population and sample of this research were 44 PT managers. Perkebunan Nusantara IV Medan. The types of data used in this research are primary and secondary data by analyzing and testing the inner model and outer model with the help of Structural Equation Model-Partial Least Square (SEM-PLS) data processing software. test findings show that: (1) decentralization has an effect on managerial performance (2) environmental uncertainty has an effect on managerial performance (3) decentralization has an effect on the quality of management accounting information systems (4) environmental uncertainty has an effect on the quality of management accounting information systems (5) system quality management accounting information influences managerial performance (6) the quality of management accounting information systems can mediate the relationship between decentralization and managerial performance (7) the quality of management accounting information systems can mediate the relationship between environmental uncertainty and managerial performance.
Pengaruh Tax Avoidance dan Investment Opportunity Set terhadap Nilai Perusahaan dengan Moderasi Good Corporate Governance pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Hanum, Zulia; Zahra, Balqis Fairuz
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2147

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji dan menganalisis Pengaruh Tax Avoidance dan Investment Opportunity Set terhadap Nilai Perusahaan dengan Moderasi Good Corporate Governance pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah seluruh perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia sedangkan sampel yang memenuhi kriteria penarikan sampel pengamatan yang dilakukan selama lima tahun dan sebanyak sepuluh perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Pendekatan penelitian ini menggunakan penelitian asosiatif. Teknik pengumpulan data dalam penelitian ini menggunakan teknik dokumentasi. dan teknik analisis yang digunakan adalah analisis regresi linear berganda, pengujian hipotesis, koefisien determinasi dan Moderated Regression Analysis. Hasil penelitian menunjukkan secara parsial Tax Avoidance tidak berpengaruh terhadap firm value, Invesment Opportunity Set berpengaruh signifikan terhadap firm value, serta secara tidak langsung Good Corporate Governance tidak mampu memoderasi pengaruh Tax Avoidance Dan Invesment Oppotunity Set terhadap firm value pada perusahaan makanan dan minuman terdaftar di Bursa Efek Indonesia.
Auditor's Proficiency North Sumatera: Unveiling Fraud With Skepticism Zulia Hanum
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.2051

Abstract

Numerous instances of Fraud frequently arise within various companies, often stemming from lapses in the professional ethics of auditors. This research explores fraudulent activities by examining the impact of auditor experience, capabilities, and professional scepticism. The chosen research focus is Public Accounting Firms in North Sumatra, specifically Medan. Employing descriptive statistical analysis with quantitative data, the research utilises the saturated sampling method with a sample of 199 respondents from a population of 25 Public Accounting Firms. Hypothesis testing results reveal a significant correlation between Auditor Experience, Auditor Capability, and Professional Skepticism in detecting Fraud. The findings also indicate that Professional Skepticism significantly influences Auditor Capability in fraud detection. Moreover, the testing results suggest that the relationship between Auditor Experience and Auditor Capability is mediated by Professional Skepticism as an intervening variable, shedding light on the complex dynamics influencing fraudulent behaviour within the auditing profession.
Pengaruh Penerapan E-Billing dan E-Filling Terhadap Kepatuhan Wajib Pajak Dengan Pemahaman Perpajakan Sebagai Variabel Moderating Hanum, Zulia; Muhammad Ikhwan Mulyawan
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2066

Abstract

The general aim of this research is to understand the impact of implementing E-Billing and E-Filing systems on taxpayer compliance, with taxation understanding as a moderating variable, among individual taxpayers. The study involves a sample of 217.725 individuals, with 100 taxpayers selected as participants from the tax object population. The research methodology employed is an Associative approach, focusing on exploring relationships or influences among variables. Data collection is conducted through questionnaires, consisting of written questions presented to respondents to measure their attitudes, opinions, and perceptions regarding social phenomena. Data analysis is including tests for data quality, classical assumption tests, multiple linear regression, and model feasibility tests involving 100 individual taxpayers. The results of this study indicate that the E-Billing system does not have a significant impact on taxpayer compliance, with a significance value of 0.002 < 0.05 and a t-value of 1.159 < 1.984. Conversely, the E-Filing system significantly influences taxpayer compliance, with a significance value of 0.000 < 0.05 and a t-value of 5.316 > 1.984. Collectively, the implementation of the E-Billing and E-Filing systems has a significant impact on taxpayer compliance, with a significance value of 0.000 < 0.05 and an F-value of 20.714 > 3.09. Respondents' perceptions regarding the taxation understanding variable strengthen the relationship between the implementation of the E-Billing and E-Filing systems and taxpayer compliance.
Pengaruh Akuntabilitas, Time Pressure Dan Pemahaman Sistem Informasi terhadap Kualitas Audit dengan Due Professional Care sebagai Variabel Intervening Silvia, Riska; Hanum, Zulia
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2372

Abstract

The study aims to examine and assess how comprehension of accountability, time pressure, and understanding of information systems affect audit quality, with due professional care acting as a mediator. It employs an associative approach, utilizing primary data obtained through distributing questionnaires to 173 auditors employed at a Public Accounting Office in Medan City. Sample determination followed the Slovin formula. Data analysis involved outer model analysis, inner model analysis, and hypothesis testing using Partial Least Squares (PLS) software version 4.1.0.2. The findings are as follows: (1) Accountability doesn't significantly impact Audit Quality; (2) Accountability significantly impacts Due Professional Care; (3) Time Pressure significantly influences Audit Quality; (4) Time Pressure significantly affects Due Professional Care; (5) Understanding Information Systems significantly impacts Audit Quality; (6) Understanding Information Systems significantly affects Due Professional Care; (7) Due Professional Care significantly impacts Audit Quality; (8) Accountability's impact on Audit Quality through Due Professional Care is not significant; (9) Time Pressure's influence on Audit Quality through Due Professional Care is significant; and (10) Understanding Information Systems' effect on Audit Quality through Due Professional Care is significant.
Pengaruh Pemahaman Good Governance, Profesionalisme Terhadap Kinerja Auditor Dengan Time Pressure Sebagai Variabel Intervening Nasution, Nadia; Hanum, Zulia
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2373

Abstract

This research aims to test and analyze the influence of Understanding Good Governance, Professionalism on Auditor Performance with Time Pressure as an intervening variable. In this research, the author uses an associative approach, the data source used is primary data. The data collection technique used was by distributing questionnaires to 173 auditors who worked in a Medan City Public Accounting Office. The sample determination method was using the Slovin formula. The data analysis techniques used in this research are inner model analysis, inner model analysis and hypothesis testing using Partical Least Square (PLS) software version 4.1. The results of this research show that 1) Understanding Good Governance has no significant effect on Auditor Performance, 2) Understanding Good Governance has a significant effect on Time Pressure, 3) Professionalism has a significant effect on Auditor Performance, 4) Professionalism has a significant effect on Time Pressure, 5) Time Pressure has a significant effect on Auditor Performance, 6) Understanding Good Governance has a significant effect on Auditor Performance through Time Pressure, 7) Professionalism has a significant effect on Auditor Performance through Time Pressure.
Co-Authors Ade Gunawan Anggie Safitri Antoni Antoni Arfan Syahputra, Wan Arfansyah Putra, Wan Aulia, Aziz Bunga Aditi Bunga Aditi Dina Arfianti Siregar - Efni Siregar & Vivianti Novita - Eka Nurmala Sari Eka Nurmalasari Elvina Trinanda, Chiquita Gundahara Hafni, Roswita Hafsah Hafsah Hafsah Hafsah Hanifah, Luthfiah Hastina Febriaty Hidayatul Aulia, Adinda Irfan, Irfan Iskandar Muda Isna Ardila Januri, Januri Jasman Saripuddin Jasman Saripuddin Jasman Saripuddin Jasman Saripuddin Hasibuan Jesica Heriani Manullang Jihan Faradila Julita Julita Julita Julita Kombih, Hasbi Lailan Safina Hasibuan Liani, Nur Sahara Maya Sari Muhammad Falhan Muhammad Farhan Muhammad Ikhwan Mulyawan Muhyarsyah, Muhyarsyah Nasution, Nadia Nirmadarningsih Hiya Nurlinda Oktafiana Akmal Ova Novi Irama Perlaban karo-karo Pohan, Fitri Timaro Pulungan, Lailan Azizah Puspita Saragih, Yenny RAIESA AMIN Retno Widia Ningsih Rina Bukit Rina Bukit Rini Astuti Riski Dwi Sahputra Rizky Putri Mahfuz Rosita Rosita Rosita Rosita Rukmini Rukmini Sara Wandari Saragih, Fitriani Saripuddin Hsb, Jasman Seprida Hanum Silvia, Riska Sukma Damayanti Timor Susi Findiowaty Tiansih Sasqia Zaidani Wan Adinda Irva Amelia Wesi Ultari Wesi Ultari Widia Astuty Wulandari, Chairani Yeni Pradila Yenny Puspita Saragih Zahra, Balqis Fairuz Zulfi Azhar Zulfi Azhar Zulfian Azmi