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All Journal Jurnal Siasat Bisnis Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Education, Humaniora and Social Sciences (JEHSS) Bulletin of Counseling and Psychotherapy Pelita Masyarakat Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Accounting and Business Journal Britain International of Humanities and Social Sciences (BIoHS) Journal Economics, Business and Management Science Journal EKONOMIKA45 J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Annals of Human Resource Management Research Jurnal Akuntansi Trisakti Investama : Jurnal Ekonomi dan Bisnis Indonesian Research Journal on Education Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Prosiding Seminar Nasional Unimus Jurnal Ekonomi, Akuntansi dan Perpajakan
Warsani Purnama Sari
Universitas Medan Area
Religion Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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PENGARUH OPINI AUDITOR INDEPENDEN TERHADAP KELANGSUNGAN USAHA AUDITEE PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Warsani Purnama Sari
Jurnal Riset AKuntansi dan Bisnis Vol 15, No 1 (2015): JURNAL RISET AKUNTANSI DAN BISNIS
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v15i1.425

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana hubungan antara opini auditor independen terhadap kelangsungan usaha auditee. Metode penilaian yang digunakan dalam penelitian ini adalah asosiatif yaitu penelitian yang bertujuan untuk mengetahui pengaruh ataupun hubungan antara dua variabel atau lebih. Jenis data dalam penelitian ini adalah kuantitatif. Populasi penelitian ini adalah perusahaan keuangan sektor bank yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2010 sampai 2013 Data yang dipergunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia (BEI) dan analisis data menggunakan analisis Regresi Linear Sederhana. Hasil penelitian ini membuktikan bahwa variabel opini auditor independen berpengaruh positif dan signifikan terhadap kelangsungan usaha auditee. Dari penelitian ini diperoleh nilai adjusted R2 sebesar 0,772, hal ini menunjukkan bahwa kelangsungan usaha mampu dijelaskan oleh variabel opini auditor independen sebesar 77,2%, sedangkan sisanya sebesar 22,8% merupakan pengaruh dari variabel lain yang tidak diteliti.
Asset Growth on Sharia Insurance Warsani Purnama Sari
Britain International of Humanities and Social Sciences (BIoHS) Journal Vol 2 No 1 (2020): Britain International of Humanities and Social Sciences, February
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/biohs.v2i1.167

Abstract

Examining the Premium Income Rate on Asset Growth in a Sharia Insurance Company registered with the Indonesian Financial Services Authority. The type of research used in this study is Comparative Causal, while the sample used in this study are 20 sharia insurance companies with the criteria of sharia insurance companies that are actively operating for the last three years. The results of this study indicate that the level of premium income positively and significantly affect the growth of asset Asuransi Syariah. This study is concerned with the level of premium income that affects the growth of Sharia Insurance assets in Indonesia.
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Belanja Modal Pemerintahan Daerah Kabupaten Eky Ermal Muttaqin; Warsani Purnama Sari; Pandapotan Ritonga; Dinda Fadillah
Economics, Business and Management Science Journal Vol 1, No 1 (2021): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v1i1.7

Abstract

This study aims to determine the effect of regional own-source revenue and balance funds on capital expenditure in Langkat District Government. This type of research is quantitative with an associative approach. The type of data used is secondary data in the form of APBD reports obtained from the Regional Financial Management Agency and Langkat District. Data collection techniques with documentation and observation with data analysis techniques using multiple linear regression. The results showed that partially local revenue variables had significant effect on capital expenditure and balancing funds had a significant and significant effect on capital expenditure in Langkat District and simultaneously regional original income and balance funds had a positive and significant effect on capital expenditure in Langkat District.
Pengaruh Tingkat Aktivitas Eksplorasi dan Ukuran Perusahaan Berdasarkan Psak 64 Terhadap Konservatisme Pada Perusahaan Sektor Pertambangan Warsani Purnama Sari; Yusnaini Yusnaini; Isnaniah Laili Khatmi Safitri; Dhian Rosalina
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 8, No 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.5879

Abstract

This study aims to determine the effect of the level of exploration activity and company size based on PSAK 64 on conservatism in mining sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population used in this study were 40 mining sector companies listed on the Indonesia Stock Exchange. The sampling method is by using purposive sampling. Based on criteria that have been made the number of samples is 8 companies with an observations are 32 observations. Data processing was carried out using the SPSS 23.0 statistical program. The results of this study indicate that simultaneously, the level of exploration activity and company size based on PSAK 64 have a significant effect on conservatism. Partially, the variable level of exploration activity has no significant effect on conservatism. While the firm size variable has a significant effect on conservatism.
Training on the Utilization of Citrus Fruits in Making Dodol to Improve the Welfare of Citrus Farmers in Lau Riman Village, Tanah Karo Regency Warsani Purnama Sari
Budapest International Research and Critics in Linguistics and Education (BirLE) Journal Vol 3, No 1 (2020): Budapest International Research and Critics in Linguistics and Education, Februa
Publisher : BIRCU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birle.v3i1.813

Abstract

Citrus fruit is one of the typical Indonesian fruits that is cheap and easy to obtain, as well as one of the daily dessert fruit of the community. One of the Citrus fruit producer locations in North Sumatra is Tanah Karo Regency, where the Citrus orchards are the main livelihood of the community. Citrus Fruit itself was developed in the era of 1990 in Tanah Karo which is able to eradicate poverty and improve the education of Tanah Karo youths. Lau Riman Village, Tiga Panah Sub-district, within +/- 17 km from Kabanjahe, is a producer of Citrus orchards in besides the Merek and Munthe areas. The Citrus orchard in Lau Riman Village surrounds the village with a total of approximately eighty eight Family Heads. Siamese honey citrus or Karo itself is known as a famous sweet citrus, has a sweet smell or aroma, rough citrus flesh, rind that is easy to peel and the appearance of the fruit is quite attractive. The purpose of Community Partnership Program activities is to assist partners in improving the skills and innovation of citrus to packaging technology so that it is expected to create economic independence and increase business income. Based on observations of partners, there are several problems encountered, including: 1) There is no innovation in citrus crop yields, 2) Conventional marketing that is only awaiting the arrival of buyers, 3) Skills and limited knowledge of the utilization of citrus crops. Specific targets in the Community Partnership Program activities that result; 1) Fruit Dodol innovation 2) Marketing Strategy 4) scientific articles published in ISSN journals. The method used to achieve the Community Partnership Program activity goals is the method of education, production training, and packaging and marketing assistance. This activity was carried out for citrus fruit farmers in Lau Riman Village, Tiga Panah Sub-district, Tanah Karo Regency, which is approximately 75 km from the University of Medan Area. The choice of location is because in the village there are communities that depend on the economic life of citrus farming and there has been no innovation to citrus fruits other than just planting, harvesting, and selling fresh citrus fruits.
The Effect of Financial Distress and Growth Opportunities on Accounting Conservatism with Litigation Risk as Moderated Variables in Manufacturing Companies Listed on BEI Warsani Purnama Sari
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 1 (2020): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i1.812

Abstract

This study aims to examine and analyze the effect of financial distress and growth opportunities on accounting conservatism with litigation risk as a moderating variable. The population in this study were 147 manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017, with a purposive sampling technique so that 102 samples were obtained. The method of data analysis uses multiple linear regression analysis and interaction testing with the help of the Eviews application program. The results showed that financial distress and growth opportunities partially had a positive and significant effect on accounting conservatism. Litigation risk as a moderating variable strengthens the effect of litigation risk on accounting conservatism, and litigation risk weakens the effect of growth opportunities on accounting conservatism on Manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017.
Peningkatan Keterampilan Public Speaking dan Etika Komunikasi Bagi Pengurus dan Anggota Tim Penggerak PKK (Pendidikan Kesejahteraan Keluarga) se Kota Medan Nina Siti Salmaniah Siregar; Nadra Ideyani Vita; Warsani Purnama Sari
Pelita Masyarakat Vol. 4 No. 1 (2022): Pelita Masyarakat, September
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/pelitamasyarakat.v4i1.6953

Abstract

Effective Communication Skills or known as public speaking skills or public speaking are skills that aim to inform messages, persuade or persuade, and entertain the audience at this time become one of the requirements that must be possessed by people in charge of providing services to others This community service is to increase the knowledge and readiness of the members and administrators of the Medan City PKK Mobilization Team to be reliable in carrying out public speaking activities and to increase understanding of communication ethics for the Medan City PKK Mobilizing Team reliable in carrying out public activities speaking / speaking in public. Thus, the quality of the management and members of the PKK team in Medan City in carrying out communication activities to the community can be carried out in a good, ethical and professional manner. There are many benefits that can be obtained by improving Effective Communication and Public Speaking skills, including; increase credibility, improve leadership skills, make it easier to convey ideas and ideas, reach extensive networking and can increase self-capacity in career and when dealing with other people on duty.
Pengaruh Anggaran Biaya Produksi Terhadap Peningkatan Pendapatan Pada PT. Perkebunan Nusantara II (Persero) Kebun Melati Perbaungan Benny Jh Pardede; Warsani Purnama Sari; Yusnaini Yusnaini; Isnaniah LKS
Economics, Business and Management Science Journal Vol 2, No 2 (2022): Economics, Business and Management Science Journal, August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v2i2.226

Abstract

This research aims to determine the influence of budget production costs to increase revenue at PT. Plantations of Nusantara II (Persero) Plantation Jasmine Perbaungan. The type of research used is associative research. The population used in this research is the income statement of PT. Plantations of Nusantara II (Persero) Plantation Jasmine Perbaungan. The sample used is the income statement for the period 2015-2018. The type of data used in this study is the quantifying data, while the data source used is secondary data. The data collection techniques used are documentation. The data analysis technique is with the quantifying tenics. With a simple linear regression method with the help of Statistical Package For Social Sciences (SPSS) 21. The results of this study showed that the production cost variables did not affect the increase in revenue at PT. Plantation Nusantara II (Persero) Kebun Melati period 2015-2018.
Pengaruh Tingkat Aktivitas Eksplorasi dan Ukuran Perusahaan Berdasarkan Psak 64 Terhadap Konservatisme Pada Perusahaan Sektor Pertambangan Warsani Purnama Sari; Yusnaini Yusnaini; Isnaniah Laili Khatmi Safitri; Dhian Rosalina
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.5879

Abstract

This study aims to determine the effect of the level of exploration activity and company size based on PSAK 64 on conservatism in mining sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population used in this study were 40 mining sector companies listed on the Indonesia Stock Exchange. The sampling method is by using purposive sampling. Based on criteria that have been made the number of samples is 8 companies with an observations are 32 observations. Data processing was carried out using the SPSS 23.0 statistical program. The results of this study indicate that simultaneously, the level of exploration activity and company size based on PSAK 64 have a significant effect on conservatism. Partially, the variable level of exploration activity has no significant effect on conservatism. While the firm size variable has a significant effect on conservatism.
Efisiensi Biaya Produksi terhadap Pembelian Timbangan Digital pada Proses Produksi Obat Bius Daun Ruku-ruku Alfriado Leonard Noprian Dolok Saribu; Warsani Purnama Sari; Saribulan Tambunan; Isnaniah LKS; Linda Lores
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 5, No 3 (2023): Journal of Education, Humaniora and Social Sciences (JEHSS), February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (948.362 KB) | DOI: 10.34007/jehss.v5i3.1507

Abstract

This article aims to assess and allocate the efficiency value obtained through the exchange of production fixed assets with substitute fixed assets. The problem is focused on Efficiency which is a measuring tool used by companies to assess how much resources are sacrificed to obtain certain results. UD PEKAN is one of the businesses engaged in the trading company which has an inefficient level of production because there are idle production assets. Therefore, it is necessary to manage production assets effectively so as to produce the maximum level of output. This type of research uses descriptive qualitative methods with qualitative and quantitative data types sourced from secondary data with documentation data collection techniques and data analysis techniques used are qualitative descriptive methods. The results showed that by replacing production assets with substitute assets, it was able to produce a level of efficiency for business actors which had an impact on production output. Where when using fixed assets the production output is 330 units/month and after using substitute assets the production output is 500 units/month. In line with the increase in production output, it also increases the total operating income of UD Pekan.
Co-Authors Aditya Amanda Pane Ahmad Prayudi Ahmad Prayudi Alfifto Alfriado Leonard Noprian Dolok Saribu Alfriado Leonard Noprian Dolok Saribu Alfriado Leonard Noprian Dolok Saribu Dolok Saribu Ali Usman Siregar Az-zahri, Imam Syahroji Benny Jh Pardede Bizlanie, Tizka Desy Astrid Anindya Dhian Rosalina, Dhian Dinda Fadillah Eky Ermal Muttaqin Fajar Mulia Fariski, Aditya Fauziah Rahman Fuqara, Fantashir Awwal Henny Pratiwi Henny Pratiwi, Henny Isnaniah Laili Isnaniah Laili Khatmi Safitri Isnaniah LKS Isrul Pati Sianturi Laili KS, Isnaniah Laili, Isnainiah Linda Lores Lores, Linda Meutia Larasati Muhammad Febri Adiaksal Muhammad Reza Aulia Muhammad Yamin Siregar Nadra Ideyani Vita Nina Siti Salmaniah Siregar Pandapotan Ritonga Parlindungan, Herison Putri Khairani Ramadani, Mawaddah Ramayu Vanviora Rambe, Yunita Safitri Rana Fathinah Ananda Retnawati Siregar Sahara, Israna Samosir, Hotris Sari Bulan Tambunan Sari, Wardhani Indah Saribulan Tambunan Sirait, Devi Ayu Putri Siregar, Retnawati Sitanggang, Kristin Ayu Putri Sitanggang, Velya Sri Devi Sucitra Dewi Sukani, M.Aziiz Sukry, Mlahmuddin Syauqi, Teuku Muhammad Tarigan, Naufal Detra Utoyo Teddi Pribadi Thezar Fiqih Hidayat Hasibuan Utami, Tasya Utari, Eva Tri Wardhani Indah Sari Yuhendra, Alfis Yusnaini Yusnaini Yusnaini Yusnaini Yusnaini Yusnaini Yusnini, Yusnini