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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.

Factors Influencing the Achievement of the Budget Implementation Performance Indicator (IKPA) Values Working Units in the Work Area of KPPN Medan II Daniel Simanjuntak; Iskandar Muda Damanik; Abdillah Arif Nasution
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 3 (2025): August: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i3.296

This study aims to determine the factors that influence the achievement of the Budget Implementation Performance Indicator (IKPA) value of the Work Unit in the Medan II KPPN Work Area. The Budget Implementation Performance Indicator (IKPA) is an indicator set by the Ministry of Finance as BUN which is used as a measure and reflects the performance of the work unit on the quality of budget planning, the quality of budget implementation and the quality of budget implementation results. This study aims to determine what factors influence the achievement of the IKPA value in the work unit at the Medan II KPPN. This research method uses a quantitative approach with primary data through the distribution of questionnaires to employees who play a role in the achievement of the Satker IKPA, namely PPK, PPSPM, Treasurer, Budget Operator and Commitment/Payment Operator. The study population consisted of 170 Work Units, while the sample of this study was 200 respondents conducted in 40 Work Units in the Medan II KPPN work area with the criteria of Work Units that obtained IKPA value achievements in the sufficient and less categories for the 2022 to 2024 budget years. Hypothesis testing used analysis with the help of SmartPLS 4. The results of the study showed that transparency, organizational commitment, human resource competence, government regulations and coordination had a positive and significant effect on the achievement of IKPA values. This finding confirms the importance of transparency in state financial management accompanied by organizational commitment, increasing human resource competence, compliance with government regulations and increasing coordination between Work Units and Medan II KPPN which play a role in increasing the achievement of IKPA values of Work Units

Effect Of Governance, Capital Structure, And CSR On Firm Value With Family Ownership As A Moderator In IDX Manufacturing Companies Namira Mudrikah Rahmadhina; Abdillah Arif Nasution; Narumondang Bulan Siregar
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 4 (2025): November: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i4.445

This study aims to analyze the influence of corporate governance, capital structure, and Corporate Social Responsibility (CSR) on firm value, with family ownership as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2024 period. Firm value is measured using Price to Book Value (PBV), while the independent variables consist of GCG, Debt to Equity Ratio (DER), and the 2021 GRI-based CSR disclosure index. Family ownership is used as a moderating variable to determine the extent to which family control can strengthen or weaken the relationship between the independent variables and firm value. The research method uses a quantitative approach with panel data. The sample was obtained through a purposive sampling technique, with a total of 50 family manufacturing companies, resulting in 290 observations over the four years 2021–2024. Data analysis was performed using panel data regression. The research model was declared feasible based on the F-test results with a probability value of 0.000000. The adjusted R-squared value of 0.847644 indicates that the independent and moderating variables are able to explain 84.76% of the variation in firm value. The results indicate that corporate governance, capital structure, and CSR partially have a positive and significant effect on firm value. Family ownership also proved to have a positive and significant effect on firm value. Furthermore, family ownership moderates and strengthens the relationship between corporate governance and firm value, indicating that dominant family ownership encourages more effective implementation of GCG principles. These findings imply that manufacturing companies, particularly family-owned companies, need to strengthen governance, optimally manage their capital structure, and consistently increase CSR disclosure to enhance firm value.

Effect of Profitability, Dividend Policy, Free Cash Flow, and Market Capitalization on Bank Firm Value Gracelin Nonifati Hulu; Abdillah Arif Nasution; Rina Br. Bukit
Harmoni Economics: International Journal of Economics and Accounting Vol. 3 No. 1 (2026): Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v3i1.448

Firm value is a crucial indicator of market perception of a company’s performance and long-term sustainability, particularly in the banking sector, which plays a strategic role in the Indonesian economy. However, inconsistencies in empirical findings regarding the determinants of firm value indicate the need for further investigation. This research aims to analyze the effect of profitability, dividend policy, free cash flow, and market capitalization on firm value, as well as to examine the moderating role of Good Corporate Governance (GCG) in banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This study employs a quantitative research approach using panel data regression analysis and Moderated Regression Analysis (MRA), processed with EViews 12 software. The research sample consists of 13 banking companies selected through purposive sampling, resulting in 52 firm-year observations. The results indicate that profitability and market capitalization have a positive and significant effect on firm value, while dividend policy and free cash flow do not significantly influence firm value. Furthermore, the moderation analysis reveals that only the independent commissioner variable is able to strengthen the relationship between profitability and firm value, whereas GCG self-assessment does not moderate any of the examined relationships. These findings suggest that investors place greater emphasis on fundamental financial performance indicators and the effectiveness of independent commissioners as an internal governance mechanism in enhancing firm value. In conclusion, strengthening profitability performance and optimizing the role of independent commissioners are essential strategies for increasing firm value in the banking sector.

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