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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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Journal : Economics, Business and Management Science Journal

 1 
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 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 Intensitas R&D dan Profitabilitas terhadap Corporate Social Responsibility pada Perusahaan Sektor Manufaktur Sari, Warsani Purnama; Utari, Eva Tri; Prayudi, Ahmad
Economics, Business and Management Science Journal Vol 5, No 2 (2025): 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.v5i2.812

Abstract

This research aims to analyze the influence of RD intensity and profitability on Corporate Social Responsibility (CSR) in Manufacturing Sector RD companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The samples in this research are several manufacturing sector companies listed on the BEI in 2017-2023 according to predetermined criteria, namely INTP, SMGR, TOTO, ISSP, JPFA, MAIN, SPMA, ASII, CAMP, ICBP, INDF, MLBI, GGRM, WIIM, KAEF, SIDO, INVR and CINT.  The independent variables in this research are RD intensity and profitability, while the dependent variable is CSR.  Data analysis was carried out using multiple linear regression tests. The research results show that RD intensity has a positive and significant effect on the CSR of manufacturing sector companies listed on the Indonesia Stock Exchange. Profitability has a positive and significant effect on the CSR of manufacturing sector companies listed on the Indonesia Stock Exchange. RD intensity and profitability simultaneously have a significant effect on the CSR of manufacturing sector companies listed on the Indonesia Stock Exchange. The influence (determination) of R D intensity and overall profitability on CSR is 21.50%. This shows that CSR is also influenced by other factors outside the variables of CSR intensity and profitability, where this influence is relatively large, namely 78.5%.
Pengaruh Whistleblowing System dan Efektivitas Pengendalian Internal terhadap Pencegahan Kecurangan pada BKKBN Sumut Sukry, Mlahmuddin; Sari, Warsani Purnama
Economics, Business and Management Science Journal Vol 4, No 2 (2024): 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.v4i2.214

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Whistleblowing System dan Efektifitas Pengendalian Internal padaBadan Kependudukan Dan Keluarga Berencana Sumatera Utara. Populasi dalam penelitian ini adalah 78 Pegawai, di antara nya asn golongan II dana III yang berhubungan langsung dengan penelitian ini. Penelitian ini menggunakan dengan Teknik Sampling Jenuh. Hasil uji T pada variabel Whistleblowing System(X1) menunjukkan bahwa Whistleblowing System berpengaruh positif dan Siginifikan, Hasil uji T pada variabel Efektivitas pengendalian internal(X2) menunjukkan bahwa efektivitas pengendalian internal berpengaruh positif dan Siginifikan. Berdasarkan hasil uji statistik F yang menunjukkan bahwa whistleblowing system dan efektivitas pengendalian internal berpengaruh positif dan signifikan terhadap pencegahan kecurangan.
The Influence Of Gender Diversity On Audit Opinions In The Consumer Goods Industry On The IDX Nababan, Nindy Arine; Sari, Warsani Purnama
Economics, Business and Management Science Journal Vol 6, No 1 (2026): 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.v6i1.1069

Abstract

This research aims to analyze the impact of gender diversity on audit opinions in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) during the period from 2020 to 2023. Gender diversity in this study is proxied by the presence of women on the board of commissioners and the board of directors. This study uses a quantitative approach with a causal associative method. Samples were determined using purposive sampling techniques from 31 companies over a period of 4 years with a total of 124 observation data. The data were analyzed using binary logistic regression. The results of the study indicate that, partially, the presence of a Women’s board of commissioners does not have an effect and a Women’s board of directors has a positive and significant effect on audit opinions, while simultaneously, the presence of the board of commissioners and board of directors has a positive and significant impact on audit opinions.
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 Meutia Larasati Muhammad Febri Adiaksal Muhammad Reza Aulia Muhammad Yamin Siregar Nababan, Nindy Arine 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