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All Journal Ilmu Administrasi Publik Journal of Economic, Bussines and Accounting (COSTING) Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Mantik Jurnal Ilmiah Manajemen Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Tangible Journal International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Jurnal Kolaboratif Sains Jurnal Impresi Indonesia Jurnal WIDYA LAKSMI (Jurnal Pengabdian Kepada Masyarakat) Jurnal Peradaban Masyarakat (JPM) Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Journal of Business Integration Competitive Journal of Finance Integration and Business Independence
Djohan, Deva
Institut Bisnis Informasi Teknologi Dan Bisnis
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The Analysis Of Fraud Hexagon Towards Earnings Management Duffin Duffin; Deva Djohan
Jurnal Impresi Indonesia Vol. 1 No. 4 (2022): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v1i4.54

Abstract

Introduction: The COVID-19 pandemic has emerged and is still raging around the world and as can be seen from the severity of the COVID-19 pandemic, it has led to rampant fraud committed by many corporations, especially in Indonesia. According to a survey conducted by RSM Indonesia (2020), 80% of respondents stated that in the midst of the pandemic, fraud committed in Indonesia was increasing in their own organizations. Although the least common type of fraud is financial statement fraud, the losses incurred are quite large. The most cases occurred in the banking sector in 2020. The formulation of the research problem that the author wrote was to examine more deeply the impact of the hexagon fraud factor on financial statement fraud determined by discretionary accruals. Objective: This study aims to determine the effect and correlation of all hexagon fraud proxies on financial statement fraud using discretionary accruals in the banking sector listed on the Indonesia Stock Exchange (IDX) from 2018-2020. Methods: The research design is a quantitative design with descriptive and correlational methods, especially multiple linear regression analysis. Results: The findings of this study are that financial stability and the nature of the industry and rationalization have a positive and significant effect on discretionary accruals. Meanwhile, personal financial needs, financial targets, capabilities, and collusion have a negative and insignificant effect on discretionary accruals. In addition, external pressure, effective monitoring and ego/arrogance have a positive and insignificant effect on discretionary accruals. Conclusion: The conclusion of this research is as follows: 1. Stimulus as measured by financial stability, opportunity as measured by nature of industry, and rationalization as measured by total accrual to total assets ratio has significant impact towards earnings management in banking sector of Indonesia Stock Exchange.
Literature Review: Diferensiasi Efek Current Ratio dan Profitability Ratio pada Harga Saham Perusahaan Andi Hidayatul Fadlilah; Daniel Nemba Dambe; Pandu Adi Cakranegara; Deva Djohan; Irwan Moridu
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.4920

Abstract

Financial ratios are useful for predicting a company's financial difficulties, operating results, current and future financial condition of the company, as well as a guide for investors regarding past and future performance. The current ratio and profitability ratio in the form of Return of Assets are the ratios used in the company's financial statements. The results of this report serve as a guide for investors in assessing the company so that it influences the company's stock price. The method used is a literature study by reviewing various related studies recorded in Mendeley references and Google Schoolars both nationally and internationally. The results of this study were analyzed, and used as material for discussion to determine answers to problems regarding the relationship between the current ratio and profitability ratio on the company's stock price that struggles with firm value. All ideas from each study provide information about the methodologically desirable theory of the study being analyzed. The results explain that there is a relationship between the current ratio on stock prices and return on assets can be used as a basis for determining the level of company profitability. Therefore, it is affected by the positive and significant influence between the current ratio and the profitability ratio on stock prices. Keywords: Current Ratio, Return of Assets, Profitability Ratio, Stock Price
Penguatan Ekonomi Rumah Tangga Masyarakat Desa Perkebunan Bekiun Kecamatan Kuala Kabupaten Langkat Sumatera Utara Duffin Duffin; Deva Djohan; Stefvy Stefvy; Ika Puspa Satrianny; Thamrin Thamrin
Jurnal Peradaban Masyarakat Vol. 3 No. 1 (2023): Jurnal Peradaban Masyarakat (JPM)
Publisher : LPPM STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jpm.v3i1.224

Abstract

Perkebunan Bekiun merupakan salah satu desa yang ada di kecamatan Kuala, Kabupaten Langkat, provinsi Sumatra Utara, Indonesia. Sektor pertanian adalah sektor penting dalam perekonomian Kabupaten Langkat, provinsi Sumatra Utara, Indonesia . Sebagai sektor terbarukan yang menjadi penopang ekonomi sudah seharusnya dilakukan penguatan pada sektor tersebut termasuk pada pengembangan usaha mikro. Berdasarkan literatur diketahui bahwa kemiskinan di Perkebunan Bekiun yang terjadi di wilayah perdesaan umumnya dialami oleh rumah tangga di sektor pertanian. Oleh karena itu penguatan ekonomi rumah tangga di sektor ini menjadi sangat penting untuk dilakukan untuk menunjang peningkatan kesejahteraan masyarakat di sektor pertanian.
The Impact of Inventory Managementon Customer Satisfaction at Apotik Global Medan Deva Djohan; Stefvy
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 5 No. 2: April 2023
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v5i2.3610

Abstract

One of the most important aspects of any business is inventory management. While inventory management has always been important, it has become more important over the past several decades. Inventory management has issues that affect customer satisfaction levels. Many large retailers are expecting manufacturers to provide them with perfect order deliveries. The writer will conduct research in Apotik Global Medan. Apotik Global Medan is a family business whose core business is a drug store which provide many kind sof medicines for individulas, hospitals, and doctors’ prescriptions. When the customers order and look for the medicines, the products are not available and the customers will feel dissapointed with the unavailability of the medicines they need. The problem identifications are Is there any impact between inventory management and customer satisfaction at Apotik Global Medan? How strong does the impact of inventory management on customer satisfaction at Apotik Global Medan? In research design, the population that the writer will use the most error inputs which are occured in July, August, and September 2013, the total customers in July, August and September 2013 of Apotik Global Medan are 800 people. The writer will use 10% of 800 people is 80 customers. In analyzing data, the writer used some methods such as statistics, validity test, reliability test, normality test, correlation test, determination test, linier regression, and hypothesis test. According to the result calculation data through the answers of the respondents, the writer got the result of 0.78 which inventory management has a strong towards customer satisfaction at Apotik Global Medan. From the calculation of hypothesis test, zcount= 7.09.The zcount > ztable (7.09>1.96), This means the Null hypothesis (Ho) is rejected. Inventory Management do have impact on customer satisfaction at Apotik Global Medan.
Pengembangan Kemahiran Mengajar Terhadap Guru di SMK Swasta GKPS 1 Raya Dalam Peningkatan Profesional Guru Thamrin T; Deva Djohan; Stefvy S; Robin R; Ika Puspa Satrianny
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 5 (2023): Agustus (In progress)
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8232701

Abstract

Guru Sekolah Menengah Kejuruan merupakan guru kelas yang dalam tugasnya dituntut menguasai banyak mata pelajaran. Oleh karena itu tidak dipungkiri bahwa penguasaan pengetahuan (materi) beberapa mata pelajaran menjadi tidak maksimal dan berpotensi terjadi kesalahan atau miskonsepsi dalam pembelajaran. Ada indikasi bahwa guru Sekolah Menengah Kejuruan kurang menguasai materi dan kurang mahir dalam pembelajaran di kelas. Ketidakmahiran dalam pembelajaran menjadi faktor kelemahan guru dan menghambat pencapaian tujuan pembelajaran, serta mempengaruhi disposisi positif siswa terhadap mata pelajaran. Guna mengatasi kesalahan atau miskonsepsi dalam pembelajaran di Sekolah Menengah Kejuruan setiap guru harus meningkatkan kemahiran mengajar dengan memahami konsep - konsep dan prinsip-prinsip belajar  secara benar sehingga pengetahuan guru bertambah dan guru dapat mengubah cara mengajar di kelas. Kemahiran mengajar guru dapat ditingkatkan melalui kegiatan workshop. Pengembangan kemahiran mengajar merupakan pengembangan profesional yang efektif dan terstruktur yang menghasilkan perubahan pada pengetahuan dan praktik guru dalam pembelajaran.
Pengembangan Kemahiran Mengajar Terhadap Guru di SMK Swasta GKPS 1 Raya Dalam Peningkatan Profesional Guru Thamrin T; Deva Djohan; Stefvy S; Robin R; Ika Puspa Satrianny
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 5 (2023): Agustus (In progress)
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8232701

Abstract

Guru Sekolah Menengah Kejuruan merupakan guru kelas yang dalam tugasnya dituntut menguasai banyak mata pelajaran. Oleh karena itu tidak dipungkiri bahwa penguasaan pengetahuan (materi) beberapa mata pelajaran menjadi tidak maksimal dan berpotensi terjadi kesalahan atau miskonsepsi dalam pembelajaran. Ada indikasi bahwa guru Sekolah Menengah Kejuruan kurang menguasai materi dan kurang mahir dalam pembelajaran di kelas. Ketidakmahiran dalam pembelajaran menjadi faktor kelemahan guru dan menghambat pencapaian tujuan pembelajaran, serta mempengaruhi disposisi positif siswa terhadap mata pelajaran. Guna mengatasi kesalahan atau miskonsepsi dalam pembelajaran di Sekolah Menengah Kejuruan setiap guru harus meningkatkan kemahiran mengajar dengan memahami konsep - konsep dan prinsip-prinsip belajar  secara benar sehingga pengetahuan guru bertambah dan guru dapat mengubah cara mengajar di kelas. Kemahiran mengajar guru dapat ditingkatkan melalui kegiatan workshop. Pengembangan kemahiran mengajar merupakan pengembangan profesional yang efektif dan terstruktur yang menghasilkan perubahan pada pengetahuan dan praktik guru dalam pembelajaran.
Analysis of the random forest and grid search algorithms in early detection of diabetes mellitus disease Andi Andi; Thamrin Thamrin; Agus Susanto; Elyzabeth Wijaya; Deva Djohan
Jurnal Mantik Vol. 7 No. 2 (2023): Agustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i2.3981

Abstract

This research focuses on implementing the Random Forest and Grid Search algorithms for the early detection of diabetes mellitus, aiming to modernize and enhance medical practices using technology. The proposed model achieved an accuracy of 77.06%, a precision of 71.43%, a recall of 47.30%, and a misclassification error of 22.94%. Comparative analysis with other data mining algorithms, including Decision Tree, Random Forest without Grid Search, and Cat Boost, demonstrated that the Random Forest with Grid Search algorithm outperformed the others. By utilizing Grid Search, the accuracy of the Random Forest algorithm increased by 2.03%. These findings indicate the potential effectiveness of machine learning in early diabetes detection. While the research offers promising results, there are limitations in terms of the dataset size and the number of detection variables used. Future studies should explore larger datasets and alternative algorithms to further enhance accuracy and aid in the early detection of diabetes mellitus.
The Analysis of Liquidity Ratio as Tool to Measure Financial Position in PT. Iplug Indonesia at Medan Stefvy; Deva Djohan
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 5 No. 3: July 2023
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v5i3.3934

Abstract

The objective of this research study is to know the financial position of PT. Iplug Indonesia, whether if the company can cover up their short term liabilities or not and if they can, how good they can in covering up their short term liabilities. In doing the research, the writer obtains the data from PT. Iplug Indonesia. The writer analyzes the data using descriptive method. Based on data collected, the writer calculated the liquidity ratio to know whether this company can cover up their short term liabilities or not. The writer calculated the liquidity ratio using three methods which is quick ratio, current ratio, and operating cash flow ratio from 2010 until 2014 in other to know can this company cover up their short term liabilities and how good they cover their short term liabilities. Based on data analysis, research data shows that the company has result of 1.05-1.33 in the 2010-2011 and decrease in year 2013-2014 with result of 1.16-1.02, shows that the company current assets is grow faster than their current liabilities while their current liabilities grow faster than their cash flow from operating. This thing makes the quick ratio and current ratio increased while operating cash flow ratio is decreased. Based on data research and analysis, the writer can conclude that the company can cover up their short term liabilities and they are consider good at covering their short term liabilities. But their must more focus on their cash flow from operating because if we look from operating cash flow ratio, it decreasing year by year and it will be not good for the company.
The Comparison of Financial Perfomance Between PT. Unitex TBK and PT. Sunson Textile Manufacturer TBK by Using Financial Ratio Analysis: Perbandingan Kinerja Keuangan Antara PT. Unitex TBK dan PT. Sunson Produsen Tekstil TBK dengan Menggunakan Analisis Rasio Keuangan Stefvy; Deva Djohan; Robin; Ester; Duffin
Jurnal Kolaboratif Sains Vol. 7 No. 2: FEBRUARI 2024
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.264 KB) | DOI: 10.56338/jks.v2i1.737

Abstract

The writer’s purpose of making this research is to compare PT. Unitex Tbk and PT. Sunson Textile Manufacturer Tbk of which company performs better during the tight competition of textile industries since the ASEAN-China Free Trade Agreement is signed in 2010. The object of this research is PT. Unitex Tbk and PT. Sunson Textile Manufacturer Tbk which are focusing on producing textile products such as yarn, fabric and other textile products. The objective of this research is to see the role of financial ratio analysis of both companies. The writer collects the data by using internet.After analyzing the data of both companies, the writer found out that both companies had a low perfomance during year 2018-2022. But, by comparing at this financial condition and performance on both companies, therefore, the writer can conclude that PT. Sunson Textile Manufacturer Tbk has a better financial performance.
PENGARUH KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA MEDAN TIMUR Felicia Homan; Deva Djohan
Jurnal Review Pendidikan dan Pengajaran Vol. 4 No. 2 (2021): Volume 4 Nomor 2 Desember Tahun 2021
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v4i2.26504

Abstract

Penelitian ini membahas pentingnya kesadaran wajib pajak asing di Kantor Pajak Pratama Medan Timur. Penelitian ini dilakukan karena jumlah wajib pajak meningkat setiap tahun namun tidak dapat seimbang dengan kepatuhan wajib pajak sehingga penerimaan negara tidak optimal. Dalam penelitian ini, populasi yang digunakan adalah wajib pajak perorangan di Kantor Pajak Pratama Medan Timur. Sampel dipilih menggunakan metode stratified random sampling. Berdasarkan hasil pengolahan data yang diperoleh dari kuesioner dan metode pengolahan data yang terdiri dari uji koefisien korelasi, uji t, dan uji f untuk membuktikan variabel kesadaran pajak yang terkait dengan kewajiban wajib pajak perorangan di Kantor Pajak Pratama Medan Timur. Hasil penelitian menunjukkan fakta tentang perpajakan yang disetujui secara positif dan signifikan terhadap kewajiban wajib pajak perorangan di Kantor Pajak Pratama Medan Timur. Hal ini dapat dilihat dari nilai probabilitas signifikan uji koefisien korelasi, uji t, dan uji f yang dihasilkan sebesar 0,038 < 0,05, yang berarti kesadaran pajak terkait dengan peraturan wajib pajak di Kantor Pajak Pratama Medan Timur.
Co-Authors Adi Harianto Agus Susanto Albert Albert Albert Albert Albert Amin Hou Andi Andi Andi Hidayatul Fadlilah Ayu Julsari Cakranegara, Pandu Adi Daniel Nemba Dambe Darwan Tanady Devia Febrina Duffin Endang Sulistya Rini Ester Felicia Homan Ginting, Yogi Rahman Feriza Harianto, Yogi Rahman Feriza Ginting HS, Widy Hastuty IKA PUSPA SATRIANNY Indra Budiman Irwan Moridu Kosasih, Hengky Kuandi Chandra Lidia Berliana Siboro Manda Dwipayani Bhastary Mhd Restu Razaq Razaq Muhammad Fathoni Nasib Nazah, Khairatun Novirsari, Emma Ratih Amelia Robin Robin Robin Robin Robin, Robin Satriany, Ika Puspa Septa Diana Nabella Stefvy Stefvy Tamba, Iventura Thamrin Thamrin Thamrin Thamrin Thamrin Thamrin Thamrin Tyus Windi Ayuni Widy Hastuty Wijaya, Elyzabeth