Garuda - Garba Rujukan Digital

Memahami Penelitian Kualitatif dalam Akuntansi Zul Azmi; Abdillah Arif Nasution; Wardayani wardayani
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This paper aims to describe qualitative research that began to develop in the field of accounting. Qualitative descriptive method is used to collect data and describe qualitative research in accounting. The results of research can add to the understanding of qualitative research in accounting. Qualitative research provides freedom from the limit of the deductive hypothesis testing obsession that allows to investigate issues and questions that have been neglected by the dominant research paradigm. Assimilating accounting disciplines with other disciplines may open up opportunities for qualitative research.

Pelatihan Memulai Usaha Untuk Wirausahawan Pada Remaja Mesjid Kecamatan Medan Helvetia May Hana Bilqis Rangkuti; Abdillah Arif Nasution; Risanty Risanty; Juwita Agustrisna; Mustia Ismail
Pelita Masyarakat Vol 2, No 2 (2021): Pelita Masyarakat, Maret
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v2i2.4560

Remaja Mesjid Himpunan Muda Mudi Islam Akbaar (HIMMIA) in Medan Helvetia District consists of several youths who have the ability and skills. However, the development and fostering of an entrepreneurial spirit is still not optimal because the level of education of most of the target audience is high school graduates who rarely or may never receive entrepreneurship knowledge and education. Many potential creative ideas for running a business have not been explored optimally. For this reason, it requires entrepreneurial knowledge and skills that have been initiated from a young age so that it can increase entrepreneurial skills which become the basic capital for someone who wants to be engaged in certain business fields. Entrepreneurial ability is not due to the talent factor, but will also arise and be felt through entrepreneurial experiences and trainings. Therefore, it is important to do counseling about entrepreneurship among the young generation of the HIMMIA Mosque, Medan Helvetia Subdistrict, so that their orientation is no longer as job seekers, but as job creators.

Local government financial performance: the effects of capital expenditure and intergovernmental revenue (The case of South Sumatra Province, Indonesia) Muhammad Husni Mubarok; Abdillah Arif Nasution; Sambas Ade Kesuma; Widyawati Pangestu
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 9 No. 6 (2022): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

The main purpose of this study is to examine the effects of capital expenditure and intergovernmental revenue on local government financial performance in South Sumatra Province, Indonesia. The result is expected to extend the knowledge about local government financial performance and different relevance of financial performance factors. Data on seventeen districts/cities in South Sumatra Province during 2014-2018 were used to test the research model. The data is sourced from the financial reports of the district/city government of South Sumatra province and the Central Statistics Agency. The analytical results showed that capital expenditure is statistically positive and has a significant effect on the financial performance of local governments. Meanwhile, the intergovernmental revenue is negative and significantly affects local government financial performance. Future studies should consider various variables that may influence the financial performance of local governments. Future studies could also use different methodologies such as focus groups and interviews.

Pelatihan Memulai Usaha Untuk Wirausahawan Pada Remaja Mesjid Kecamatan Medan Helvetia May Hana Bilqis Rangkuti; Abdillah Arif Nasution; Risanty Risanty; Juwita Agustrisna; Mustia Ismail
Pelita Masyarakat Vol. 2 No. 2 (2021): Pelita Masyarakat, Maret
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v2i2.4560

Remaja Mesjid Himpunan Muda Mudi Islam Akbaar (HIMMIA) in Medan Helvetia District consists of several youths who have the ability and skills. However, the development and fostering of an entrepreneurial spirit is still not optimal because the level of education of most of the target audience is high school graduates who rarely or may never receive entrepreneurship knowledge and education. Many potential creative ideas for running a business have not been explored optimally. For this reason, it requires entrepreneurial knowledge and skills that have been initiated from a young age so that it can increase entrepreneurial skills which become the basic capital for someone who wants to be engaged in certain business fields. Entrepreneurial ability is not due to the talent factor, but will also arise and be felt through entrepreneurial experiences and trainings. Therefore, it is important to do counseling about entrepreneurship among the young generation of the HIMMIA Mosque, Medan Helvetia Subdistrict, so that their orientation is no longer as job seekers, but as job creators.

Environmental, Social, Governance (ESG) and Islamic Finance: A Review Abdillah Arif Nasution; Darwis Harahap; Mimma Maripatul Uula
Management and Sustainability Vol. 1 No. 1 (2022): Management & Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ms.v1i1.285

This study aims to look at the development of research on Environmental, Social, Governance (ESG) and Islamic finance and research path that can be carried out based on journals published on this theme. This study used a qualitative method with a bibliometric analysis approach. The data used is secondary data with the theme "ESG & Islamic Finance", which comes from the Scopus database with a total of 44 journal articles. Then, the data is processed and analyzed using the VosViewer application to know the bibliometric map of “ESG & Islamic Finance” research development worldwide. The study results found that in the bibliometric author mapping, the authors who published the most research on the theme “ESG & Islamic Finance” were Ahmed A and Hassan M.K.; Chiaramonte I. Furthermore, based on the bibliometric keyword mapping, 4 clusters can become research lines with topics related to Sustainable Banking and Corporate Social Responsibility (ESG), Management of Financial Risk and the Impact of COVID-19, Financial Sustainability and Environment-Based Sharia Investment and The Role of Islamic Finance and Achieving the SDGs, and the words most used are Islamic Finance, Islamic Bank, and Environment.

ANALISIS PENGARUH INVESTASI ASING DAN INVESTASI DALAM NEGERI TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA Rizal R. Manullang; Abdillah Arif Nasution; Aulia Arif Nasution; Heppi Syofya; Haeril Haeril
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13133

Abstrak Penelitian ini bertujuan untuk mengetahui sejauh mana pengaruh investasil asing dan investasi dalam negeri terhadap pertumbuhan ekonomi di Indonesia. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Jenis data ini menggunakan data sekunder yang diperoleh dari beberapa sumber publikasi, data time series Produk Domestik Bruto, Investasi Asing, dan Investasi Dalam Negeri pada tahun 2000-2023. Data yang telah terkumpul akan melalui tahap pengujian asumsi klasik, kemudian dianalisis menggunakan metode regresi linier berganda. Hasil penelitian berdasarkan uji T menunjukkan bahwa secara parsial investasi asing dan investasi dalam nengeri menunjukkan bahwa secara simultan terdapat pengaruh yang signifikan terhadap Pertumbuhan Ekonomi di Indonesia. Kata Kunci : Investasi Asing, Investasi Dalam Negeri, Pertumbuhan Ekonomi

The Role of Auditor Behavior in Moderating Independence, Time Pressure, Experience that Affects Audit Quality at Public Accounting Firms Asen Susanto; Erlina; Chandra Situmeang; Abdillah Arif Nasution
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 2 No. 2 (2023): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v2i2.367

An audit is a systematic, independent examination of financial statements, accounting records, and supporting documents prepared by management, the purpose of which is to form an opinion on the accuracy of financial statements. Financial statements must have relevant characteristics (reliability) and reliability (reliability). Without the services of auditors, management cannot convince outsiders that the financial statements presented by management contain reliable and reliable information. Independence is the auditor's attitude to impartiality. The experience of the examiner contributes to high-quality inspection. The purpose of this study is to analyze the influence of auditor behavior, time pressure, audit experience, and independence on audit quality. The research was conducted at a Public Accounting Firm (KAP) in Medan City. The number of research samples of 80 people was selected by the nonprobability sampling method. Data collection was carried out by questionnaire through Google form and literature studies that supported this study. The method used in this study is to use the Structural Equation Model (SEM) equation using the Partial Least Square (PLS) tool version 3.0. PLS consists of external relationships (outer model) and internal relationships (inner model), cross-loading> 0.7, Composite Reliability, Convergent Validity, Exploratory Factor Analysis (EFA), and Confirmatory Factor Analysis (CFA). Based on the results of the analysis, it was found that the first, second, fourth, and seventh hypotheses were rejected where each variable such as auditor behavior, and time pressure, did not affect audit quality and independence could not moderate the influence between auditor behavior on audit quality, independence could not moderate audit quality. The third, fifth, and sixth hypotheses are accepted where each variable such as audit experience, independence moderates the effect of time pressure on audit quality, and independence moderates the effect of audit experience on audit quality.

Title

Found 7 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 7 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 7 Documents
Search