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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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DETERMINING FACTORS FOR MODERATING LEVERAGE BOND RATINGS Sari Bulan Tambunan; Warsani Purnama Sari; Alfriado Leonard Noprian Dolok Saribu Dolok Saribu; Ahmad Prayudi; Dhian Rosalina; Yusnaini Yusnaini
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.15604

Abstract

This study aims to determine the factors that influence the policy of imposing bond rates with leverage as a moderating variable. The population in this study were 55 companies listed on the Indonesia Stock Exchange and registered at PT. Pefindo successively during the 2018-2020 period using a sampling technique, namely census sampling where the entire population is sampled. The test results show that profitability and audit quality have positive effect on bond ratings. Liquidity variable have no effect on rating assignment, and also financial flexibility and company size have no effect on rating assignment. Leverage in this study is only able to moderate the effect of profitability and audit quality on bond ratings. Meanwhile, liquidity, financial flexibility and company size cannot be moderated by leverage on bond ratings of companies listed on the IDX and Pefindo during the 2018-2020 period.
Financial Statement Analysis as a Tool to Measure Financial Health in PT Argo Pantes Tbk and PT Berlina Tbk Muhammad Febri Adiaksal; Aditya Amanda Pane; Warsani Purnama Sari
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 2 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1172.395 KB) | DOI: 10.31289/jbi.v1i2.1416

Abstract

The purpose of this study was to determine the level of Financial Health in PT. Argo Pantes Tbk and PT. Berlina Tbk is listed on the Indonesia Stock Exchange (IDX). Data analysis techniques are carried out using descriptive use, namely by collecting data from the company's financial statements, calculating financial data using financial ratios, analyzing financial ratios and drawing conclusions. Based on the liquidity ratio of PT. Argo Pantes Tbk and PT. Berlina Tbk experienced a decline, where the decline in liquidity ratio occurred due to the large amount of the company's current debt compared to current assets owned by the company, based on the profitability ratio of PT. Berlina Tbk. Argo Pantes Tbk and PT. Berlina Tbk's decline occurred due to the company's declining profits, based on the solvency ratio of PT. Berlina Tbk. Argo Pantes Tbk and PT. Berlina Tbk experienced an increase, this happened due to the increase in company debt every year which was not followed by company assets, and based on the ratio of activity at PT. Berlina Tbk. Argo Pantes Tbk and PT. Berlina Tbk's decline occurred due to the increase in the amount of uncollectible funds.
Modernization’s Effect of Tax Administration System, Social Norms, Trust in the Government on Taxpayer Compliance in KP2KP Kutacane Sri Devi; Ali Usman Siregar; Warsani Purnama Sari
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 2 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1118.005 KB) | DOI: 10.31289/jbi.v1i2.1421

Abstract

This study aims to determine the influence of modernization of the tax administration system, social norms, trust in the government in taxpayer compliance at the Kutacane Tax Service, Counseling and Consultation Office (KP2KP). This type of research is an associative type of research. The population of this study was 2120 individual taxpayers registered at the Kutacane Tax Service, Counseling and Consultation Office (KP2KP) with a sample of 95 respondents with incidental sampling techniques. The type of data used is a quantitative data type. The source of this research data is primary data with data collection techniques through the dissemination of questionnaires. The data analysis techniques used in this study are descriptive statistical tests, data quality tests: validity and reliability tests, classical assumption tests: normality tests, multicholinearity tests and heteroskedasticity tests, multiple regression analysis, hypothesis tests: t statistical tests, f tests, determination coefficient tests and tests carried out using IBM SPSS software version 25. The results showed that partially the modernization of the tax administration system had a positive and significant effect on the compliance of individual taxpayers. Social norms and trust in the government have no influence on the compliance of individual taxpayers. Simultaneously the modernization of the tax administration system, social norms and trust in the government together positively affect the compliance of individual taxpayers
Transparansi, Akuntabilitas dan Partisipasi Masyarakat Dalam Pengelolaan Alokasi Dana Desa Dalam Pembangunan Desa Ramayu Vanviora; Warsani Purnama Sari
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 6, No 1 (2023): Journal of Education, Humaniora and Social Sciences (JEHSS), August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v6i1.1878

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh transparansi pengelolaan alokasi dena desa, akuntabilitas dan partisipasi masyarakat pada pengelolaan alokasi dana desa secara parsial dan simultan terhadap pembangunan desa pada Desa Tandun Barat Kabupaten Rokan Hulu. Metode pengumpulan data menggunakan kuesioner. Penarikan sampel dengan metode Slovin. Hasil penelitian ini menunjukkan bahwa transparansi berpengaruh positif dan signifikan terhadap pembangunan desa pada Desa Tandun Barat Kabupaten Rokan Hulu. Akuntabilitas berpengaruh positif dan signifikan terhadap pembangunan desa pada Desa Tandun Barat Kabupaten Rokan Hulu. Partisipasi maasyarakat berpengaruh positif dan signifikan terhadap pembangunan desa pada Desa Tandun Barat Kabupaten Rokan Hulu. Secara simultan transparansi, akuntabilitas dan partisipasi masyarakat pada pengelolaan alokasi dana desa berpengaruh positif dan signifikan terhadap pembangunan desa pada Desa Tandun Barat Kabupaten Rokan Hulu.
EFISIENSI SALURAN PEMASARAN BUAH JERUK DI DESA LAU RIMAN KABUPATEN TANAH KARO Warsani Purnama Sari; Desy Astrid Anindya; Isnaniah Laili
Prosiding Seminar Nasional Unimus Vol 4 (2021): Inovasi Riset dan Pengabdian Masyarakat Post Pandemi Covid-19 Menuju Indonesia Tangguh
Publisher : Universitas Muhammadiyah Semarang

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

Abstract

Desa Lau Riman adalah merupakan daerah penghasil buah jeruk di Kabupaten Tanah Karo. sebagaidesa  penghasil buah jeruk yang merupakan komoditas unggulan, tentu aspek  pemasaran menjadibagian yang penting untuk dapat menjual dan mendapatkan profit. Tujuan penelitian ini adalah mengidentifikasi pola saluran distribusi yang efisien dan menguntungkan bagi petani  buah jeruk diDesa Lau Riman, Kabupaten Tanah Karo. Penelitian ini adalah penelitian deskriptif kuantitatif. Jumlah responden penelitian ini adalah delapan puluh delapan petani yang jeruk Desa Lau Riman.Analisis data yang digunakan adalah pendekatan farmer share, margin pemasaran, dan efisiensipasar. Hasil penelitian ini terdapat tiga saluran pemasaran yang selanjutnya disebut sebagai saluranI,II,III. Farmer share yang efisien hanya ada pada saluran I yang hanya melibatkan pedagangpengecer sebagai lembaga pemasaran. Margin terbesar ada pada saluran pemasaran III yang manalembaga pemasaran menjangkau pasar di luar Sumatera Utara, dan efisiensi saluran pemasaranmenunjukkan bahwa ketiga saluran yang digunakan petani buah jeruk adalah kurang efisien. Kata Kunci : farmer share, margin pemasaran, efisiensi pasar
Pengaruh Inovasi Produk dan Keunggulan Bersaing terhadap Keberhasilan Usaha pada UMKM Industri Makanan dan Minuman di Kota Medan Fajar Mulia; Warsani Purnama Sari; Alfriado Leonard Noprian Dolok Saribu; Wardhani Indah Sari
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 6, No 2 (2023): Journal of Education, Humaniora and Social Sciences (JEHSS), November
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jehss.v6i2.1965

Abstract

This research aims to determine the influence of product innovation and competitive advantage on business success in Food Industry MSMEs in Medan City. The MSME Food and Beverage Industry is one of the businesses most in demand by young entrepreneurs. However, there are also risks in running this business due to extensive competition in the Food and Beverage Industry, where many MSMEs in the Food and Beverage Industry experience failure due to extensive competition and lack of innovation in the products offered. The research focuses on Medan City MSMEs because these MSMEs are one of the largest provinces producing MSMEs in the Food and Beverage Industry, with a population of 1,828 MSMEs. The sample in the research was 95 MSMEs in Medan City which were taken using the Slovin formula. The data collection technique used in this research was carried out by distributing structured questionnaires using the SPSS v.28 application. The analysis techniques used in this research are multiple linear regression, partial test (t test), simultaneous significance test (F test) and coefficient of determination R2. The research results show that there is a positive and significant influence of product innovation on business success, there is a positive and significant influence of competitive advantage on business success and there is a simultaneous positive and significant influence of product innovation and competitive advantage on the success of MSME businesses in Medan City.
DETERMINING FACTORS FOR MODERATING LEVERAGE BOND RATINGS Sari Bulan Tambunan; Warsani Purnama Sari; Alfriado Leonard Noprian Dolok Saribu Dolok Saribu; Ahmad Prayudi; Dhian Rosalina; Yusnaini Yusnaini
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.15604

Abstract

This study aims to determine the factors that influence the policy of imposing bond rates with leverage as a moderating variable. The population in this study were 55 companies listed on the Indonesia Stock Exchange and registered at PT. Pefindo successively during the 2018-2020 period using a sampling technique, namely census sampling where the entire population is sampled. The test results show that profitability and audit quality have positive effect on bond ratings. Liquidity variable have no effect on rating assignment, and also financial flexibility and company size have no effect on rating assignment. Leverage in this study is only able to moderate the effect of profitability and audit quality on bond ratings. Meanwhile, liquidity, financial flexibility and company size cannot be moderated by leverage on bond ratings of companies listed on the IDX and Pefindo during the 2018-2020 period.
The Effectiveness Of Regional Tax Revenue And Regional Retribution On Original Income Of The City Of Medan Lores, Linda; Purnama Sari, Warsani; Utami, Tasya; Siregar, Retnawati; Laili, Isnainiah
Accounting and Business Journal Vol 4 No 1 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i1.4012

Abstract

This study aims to determine the effect of the effectiveness of local tax revenues and levies on local revenue in the city of Medan. The variables used in this study are the effectiveness of local tax revenues and the effectiveness of local retribution receipt local revenue. The type of research used is associative. The number of samples is 36 months during the period 2016-2018, with the sampling technique using a purposive sampling method. The type of data used in this research is quantitative data. The data source used in this research is secondary data. The data analysis technique used in this research is descriptive analysis and multiple linear regression analysis then hypothesis testing using the SPSS version 21. The results show that partially the Effectiveness of Regional Tax Revenue has a positive effect on Regional Original Income, the Effectiveness of R Revenue. Regional fees have a positive effect on Regional Original Income. Regional taxes and regional level related to regional development.
THE EFFECT OF TOTAL SAVINGS, AMOUNT OF DEPOSITS, AND INTEREST RATE ON THE AMOUNT OF CREDIT PROVIDED BY PT. BPR MITRADANA MADANI MEDAN Sari, Warsani Purnama; Lores, Linda; Bizlanie, Tizka
Accounting and Business Journal Vol 3 No 1 (2021): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v3i1.1224

Abstract

This study aims to determine the effect of the amount of savings, amount of deposits, and interest rates on the amount of credit at PT. BPR Mitradana Madani Medan, either partially or simultaneously. This type of research is an associative study. The type of data used in this research is quantitative data and the data source in this study is secondary data. The sample in this study is the total amount of savings, deposits, credit and average of interest rates per month for the period August 2014-August 2018. The techniques that researchers do to collect the data needed in the study are observation and study documentation. The data analysis technique used in this study is analysis multiple regression. The results of this study indicate that the variable amount of savings (X1) partially has a significant positive effect on the amount of credit (Y). While the variable amount of deposits (X2) has no positive and no significant effect on the amount of credit (Y). And the interest rate variable (X3) partially has a significant negative effect on the amount of credit (Y). And based on the F test, simultaneously the amount of savings, amount of deposits, and interest rates have a positive and significant effect on the amount of credit given by PT. BPR Mitradana Madani Medan.
THE IMPACT OF PREMIUM INCOME ON ASSET GROWTH: A CASE OF INDONESIA SHARIA INSURANCE Purnama Sari, Warsani; Rosalina, Dhian; Laili KS, Isnaniah
Accounting and Business Journal Vol 2 No 1 (2020): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v2i1.1011

Abstract

This study evaluate the premium income rate on asset growth of Sharia Insurance companies that registered in the Indonesian Financial Services Authority. The type of research used in this study is comparative causal method. The sample used 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 indicated that the level of premium income positively and significantly affect the growth of sharia insurance asset growth. This acpect predictly change the consumer behaviour of takaful sharia insurance on how they allocate their fund. This study is concerned with the level of premium income that affects the growth of Sharia Insurance assets in Indonesia.
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