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Ilham Ramadhan Nasution, Ilham Ramadhan
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH KUALITAS PENGENDALIAN INTERNAL PADA SISTEM INFORMASI AKUNTANSI TERHADAP KEANDALAN AUDIT TRAIL PADA PT. BANK MEGA, TBK CABANG SETIA BUDI MEDAN Nasution, Ilham Ramadhan; Manurung, Tety Yan Reysa
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 1 (2015): Mei
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (46.914 KB)

Abstract

ABSTRACTThe purpose of this study was to determine and analyze the effect on the quality of the internal control system of accounting information on the reliability of the audit trail at PT. Bank Mega Tbk Branch Medan Setia Budi. This research is associative. The population is an employee of PT. Bank Mega Tbk Branch Medan Setia Budi, amounting to 37 people. Samples used in this study were employees of PT. Bank Mega Tbk Branch Medan Setia Budi, amounting to 37 people so this research is called saturated sample of all employees were sampled. Data used in this research is quantitative data and the data from secondary data sources. Data were analyzed using statistical tests. Based on the formulation of the problem that has been presented, the authors conclude that the coefficient of the variable quality of the internal control is elastic obtained tcount 6117 and TTable value at α 5% ie 2,021 (6,117 t count> ttable 2021), so that the coefficient of the variable quality of internal control can be trusted on test 95% and the variable quality of the internal controls that are essential to give meaning to the reliability of audit trail, it is thus concluded that the quality of internal controls over accounting information system has positive influence on the reliability of the audit trail at PT. Bank Mega Tbk Branch Medan Setia Budi so the hypothesis is accepted. The conclusion of this study is, the company to immediately implement the reform-reform on the parts that still has shortcomings in order to improve the quality of internal control in the existing accounting information systems in order to better and adequate.Keywords: Internal Control, Accounting Information Systems, Audit Trail ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kualitas pengendalian internal pada sistem informasi akuntansi terhadap keandalan audit trail Pada PT. Bank Mega, Tbk Cabang Setia Budi Medan. Jenis penelitian ini adalah asosiatif. Populasi adalah karyawan PT. Bank Mega, Tbk Cabang Setia Budi Medan yang berjumlah 37 orang. Sample yang digunakan dalam penelitian ini adalah karyawan PT. Bank Mega, Tbk Cabang Setia Budi Medan yang berjumlah 37 orang sehingga penelitian ini disebut sempel jenuh dimana seluruh karyawan dijadikan sampel. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif dan sumber data berasal data sekunder. Teknik analisis data menggunakan uji statistik. Berdasarkan rumusan masalah yang telah dikemukakan, maka penulis membuat kesimpulan bahwa koefisien variabel kualitas pengendalian internal bersifat elastis yakni diperoleh nilai thitung 6.117 dan nilai ttable pada α 5% yakni 2,021 (thitung 6.117 > ttabel 2.021), sehingga koefisien variable kualitas pengendalian internal dapat dipercaya pada uji 95% dan variable kualitas pengendalian internal memberi arti yang begitu menentukan terhadap keandalan audit trail, maka dengan demikian disimpulkan bahwa kualitas pengendalian internal pada sistem informasi akuntansi berpengaruh positif terhadap keandalan audit trail Pada PT. Bank Mega, Tbk Cabang Setia Budi Medan dengan demikian hipotesis diterima. Kesimpulan dalam penelitian ini adalah , perusahaan agar segera melaksanakan pembenahan-pembenahan pada bagian-bagian yang masih memiliki kekurangan dalam rangka untuk meningkatkan kualitas pengendalian internal pada sistem informasi akuntansi yang ada agar lebih baik serta memadai.Kata Kunci :         Pengendalian Internal, Sistem Informasi Akuntansi, Audit Trail
Analisis Rasio Leverage Terhadap Profitabilitas Pada Perusahaan Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Nasution, Ilham Ramadhan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 2, No 2 (2016): November
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

Para kreditur dan pemegang saham seringkali tertarik melihat besarnya Return OnEquity(ROE) suatu perusahaan untuk mengetahui kemampuan perusahaan atas modal yangtelah ditanamkan dalam perusahaan. Salah satu cara untuk memprediksi ROE adalah denganmenggunakan rasio keuangan, yaitu rasio leverage. Penelitian ini difokuskan pada Debt Ratio(DR), Debt to Equity Ratio (DER), dan Long Term Debt to Equity Ratio (LTDER).Tujuanpenelitian ini adalah untuk mengetahui apakah DR,DER, dan LTDER secara parsial dansimultan terhadap ROE. Penelitian ini dilakukan pada perusahaan otomotif dan komponennyayang terdaftar di Bursa Efek Indonesia.Metode penelitian dalam skripsiini adalah denganmenggunakan desain kausal. Penelitian dilakukan untuk periode 2010-2014. Jenis data yangdigunakan adalah data sekunder. Data diperoleh dari situs resmi Bursa Efek Indonesia. Datayang telah dikumpulkan dianalisis dengan metode analisis data yang terlebih dahuludilakukan pengujian asumsi klasik sebelum melakukan pengujian hipotesis. Pengujianhipotesis dalam penelitian ini menggunkan regresi berganda dengan uji f dan uji t pada levelsignifikansi 5% (α=0,05).Hasil uji hipotesis menunjukkan bahwa DR berpengaruh signifikansecara parsial terhadap ROE. Dan secara simultan DR,DERdan LTDER berpengaruhsignifikan baik terhadap ROE.Kata kunci : Debt Ratio (DR), Debt to Equity Ratio (DER), Long Term Debt to EquityRatio (LTDER), dan Return on Equity (ROE).
Identification of Underpricing Factors Initial Public Offering (IPO) Manufacturing Sector on The Indonesia Stock Exchange Irawan, Irawan; Nasution, Ilham Ramadhan
Management Research and Behavior Journal Vol 3, No 1 (2023)
Publisher : Department of Management, Universitas Malikussaleh, Aceh Utara, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/mrbj.v3i1.10496

Abstract

This study aims to prove and analyze the effect of Return On Assets (ROA), Inflation Rate, Earning Per Share (EPS) and Debt to Asset Ratio (DAR) on Underpricing of shares in manufacturing companies during the initial public offering (IPO) on the Indonesian Stock Exchange in 2017-2021 years. This research design is quantitative with an associative approach. The population in this study were all manufacturing companies that experienced stock underpricing in 2017 – 2021, while the samples used in this study were 53 manufacturing companies that met certain criteria in the study period. The sampling technique used purposive sampling method. The data analysis used is multiple linear regression analysis. The results of this study indicate that Earning Per Share (EPS) has a significant negative effect on underpricing and the Inflation Rate has a significant positive effect on underpricing, while Return On Assets (ROA) and Debt to Asset Ratio (DAR) have no effect on underpricing. The high or low value of Return on Assets and debt to asset ratio does not significantly affect stock underpricing during the initial public offering. The value of earnings per share and inflation greatly affects the underpricing of shares in manufacturing companies during the initial public offering
PENGARUH LEVEREGE, LIKUIDITAS, DAN FIRM SIZE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK DI BURSA EFEK INDONESIA PERIODE 2018-2022 Simamora, Desnita Mawarni; Nasution, Ilham Ramadhan; Zulkarnaen, Zuliana
Worksheet : Jurnal Akuntansi Vol 3, No 2 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i2.4582

Abstract

This research analyzes the financial performance of transportation and logistics companies on the Indonesia Stock Exchange (BEI) for the 2018-2022 period, especially using the Return on Assets (ROA) ratio. Data shows that this industry experienced significant performance fluctuations during the COVID-19 pandemic, which caused a drastic decline in ROA in 2020. This research method uses a quantitative approach with multiple linear regression analysis to assess the influence of the leverage variable (Debt to Asset Ratio/DAR) , liquidity (Current Ratio/CR), and company size (Firm Size) on financial performance (ROA). The results of the descriptive analysis show that the variables leverage, liquidity and company size have a significant influence on ROA. The results of the F test state that the three independent variables simultaneously have a significant effect on financial performance. Partially, liquidity and company size have a significant positive effect on ROA, while leverage does not show a significant effect. This research provides important insights for company management in efforts to improve financial performance in the future
Analisis Sistem Pengendalian Internal Persediaan Gas LPG 3 Kg Pada PT. Restu Inanta Utami, Yuni; Rozi, Facrul; Nasution, Ilham Ramadhan
Worksheet : Jurnal Akuntansi Vol 3, No 1 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v3i1.4023

Abstract

This research was conducted at PT Restu Inanta, Medan City. This research aims to: find out the internal inventory control system, find out how the system is implemented and the authority and implementation of tasks, and to find out how work practices are implemented at PT Restu Inanta. The data collection techniques used were interviews and observation. The type of research used is qualitative research regarding data collected and expressed in the form of words and images. The research results show that the internal control system for inventory at PT Restu Inanta is not effective and adequate based on an effective and adequate internal control system according to Mulyadi's theory. This is because there are still multiple tasks, in implementing healthy practices in sales and delivery there are no documents with serial numbers printed permanently which can cause negligence in recording.).Keywords: Internal Control System, Inventory
PERANAN ANGGARAN BIAYA OPERASIONAL DALAM MENINGKATKAN EFISIENSI PADA PT. SOP SUMSUM LANGSA Baene, Rosmawati; Nasution, Ilham Ramadhan; Atika, Diyah
Worksheet : Jurnal Akuntansi Vol 2, No 2 (2023)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v2i2.3455

Abstract

Company management, one of the most important issues is the role of the operational costbudget in a company. Measurement of a company's financial performance will showwhether or not a company is healthy in carrying out its operational activities during a certainperiod. This study aims to determine the role of the operational cost budget in increasing theefficiency of PT. Sop Sumsum Langsa has been implemented as in increasing the efficiencyof the company. This research method using descriptive study. The type of data used isprimary and secondary data. Data collection techniques were carried out by interviews anddocumentation. The results showed that the realization of the operational cost budget thathad been set at PT. Sop Sumsum Langsa was good (95.29%) where each section carried outoperational activities based on the budget that had been set by the company. The operationalcost budget has a role as a means of controlling operational costs and avoiding excessive useof costs, as well as controlling an activity so that it does not deviate from the budget that hasbeen made as minimum as possible.
PENGARUH LOAN TO DEPOSITE RATIO (LDR) DAN DANA PIHAK KETIGA TERHADAP RETURN ON ASSET (ROA) PADA BANK BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Laia, Sunardi; Nasution, Ilham Ramadhan; Wahyuni, Dewi
Worksheet : Jurnal Akuntansi Vol 4, No 1 (2024)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i1.5222

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Loan to Deposite Ratio (LDR) dan Dana Pihak Ketiga (DPK) terhadap Return on Assets (ROA) pada Bank BUMN yang terdaftar di Bursa Efek Indonesia (BEI). Metode analisis yang digunakan adalah regresi linier berganda untuk menguji hubungan antara variabel independen (Loan to Deposite Ratio dan Dana Pihak Ketiga) dan variabel dependen (ROA). Data yang digunakan melibatkan bank-bank yang termasuk dalam bank milik BUMN yang tercatat di BEI selama periode 2015-2023 dengan jumlah sampel adalah laporan keuangan empat bank BUMN. Hasil penelitian menunjukkan adanya pengaruh negatif signifikan secara parsial dari Loan to Deposite Ratio (LDR) terhadap ROA dengan  nilai thitung -2,037 > ttabel 2,008559 atau nilai Sig. 0,047 < 0,05, sedangkan untuk Dana Pihak Ketiga (DPK) didapati tidak ada pengaruh terhadap Return on Assetts (ROA) dengan nilai thitung 0,452 < ttabel 2,008559 atau nilai Sig. 0,653 > 0,05, kemudian uji nilai Fhitung 3,714 > Ftabel 3,175141 atau nilai Sig. 0,031 < 0,05 yang berarti ada pengaruh positif signifikan secara simultan Loan to Deposite Ratio (LDR) dan Dana Pihak Ketiga (DPK) terhadap jumlah Return on Assetts (ROA).  Pengelolaan LDR dan DPK yang optimal merupakan kunci bagi bank untuk mencapai tingkat ROA yang maksimal dan meningkatkan profitabilitas. Bank perlu menjaga LDR pada tingkat yang wajar dan meningkatkan DPK melalui berbagai cara. DPK yang tinggi perlu dimanfaatkan secara efisien dengan melakukan investasi pada aset yang menguntungkan dan mengelola risiko kredit dengan baik.
Analisis Sistem Informasi Dana Desa Terhadap Transparansi dan Akuntabilitas Pengelolaan Keuangan Desa (Studi Kasus: Desa Tanjung Hataran Kabupaten Simalungun) Nasution, Ilham Ramadhan; Budianto, Budianto
Jurnal Warta Dharmawangsa Vol 19, No 1 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v19i1.5903

Abstract

PENGARUH KEBIJAKAN UTANG DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN KEUANGAN SUBSEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2023 Fadillah, Pratiwi; Nasution, Ilham Ramadhan
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6351

Abstract

The decline and fluctuation in the value of banking sector companies listed on the Indonesia Stock Exchange (IDX) highlight the need for effective financial management, particularly through debt policy and dividend policy. This study aims to analyze the influence of debt policy and dividend policy on the firm value of banking companies listed on the IDX during the 2019–2023 period. A quantitative approach was employed in this study, utilizing multiple linear regression analysis. The sample consisted of 11 banking companies, totaling 55 annual observations, selected through purposive sampling based on specific criteria. The independent variables in this research are debt policy, measured by the Debt to Equity Ratio (DER), and dividend policy, measured by the Dividend Payout Ratio (DPR), while firm value is measured by the Price to Book Value (PBV). The results indicate that debt policy and dividend policy each have a significant partial effect on firm value. Furthermore, both variables simultaneously have a positive and significant effect on firm value. These findings imply that banking companies need to optimize their capital structure and dividend distribution strategies to enhance investor confidence and improve firm value in the market.
Peningkatan Literasi Akuntansi Rumah Tangga bagi Ibu-Ibu PKK di Desa Sawit Rejo, Kecamatan Kutalimbaru, Kabupaten Deli Serdang Rozi, Fachrul; Nasution, Ilham Ramadhan; Rangkuti, Sahnan
Jurnal Pengabdian Masyarakat Bhinneka Vol. 3 No. 4 (2025): Bulan Juli
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v3i4.265

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi akuntansi rumah tangga bagi ibu-ibu PKK di Desa Sawit Rejo, Kecamatan Kutalimbaru, Kabupaten Deli Serdang. Kegiatan dilaksanakan melalui pelatihan partisipatif dengan pendekatan edukatif yang terdiri atas tiga sesi utama. Materi pelatihan meliputi pencatatan keuangan harian, penyusunan laporan arus kas sederhana, serta perencanaan anggaran rumah tangga. Hasil pre-test dan post-test menunjukkan peningkatan signifikan dalam pemahaman dan keterampilan peserta, terutama dalam hal pencatatan dan pengelolaan keuangan keluarga. Dampak lain yang muncul adalah terbentuknya inisiatif peserta untuk melanjutkan praktik pencatatan secara mandiri dan membentuk kelompok belajar akuntansi keluarga. Modul dan lembar kerja yang dikembangkan dalam kegiatan ini dinilai efektif, aplikatif, dan dapat direplikasi di komunitas serupa. Pelatihan ini tidak hanya meningkatkan kapasitas individu, tetapi juga mendorong perubahan sosial berbasis komunitas. Oleh karena itu, kegiatan ini menjadi strategi pemberdayaan yang relevan dalam mendorong ketahanan ekonomi keluarga di tingkat desa.
Co-Authors Atika, Diyah Baene, Rosmawati Budianto Budianto Fadillah, Pratiwi Hanisa, Hanisa Harahap, Ahmad Taufiq Harahap, Muhammad Taufik Irawan Irawan Laia, Sunardi Putra, Teguh Dwi Raden Mohamad Herdian Bhakti Rozi, Fachrul Rozi, Facrul Sahnan Rangkuti Simamora, Desnita Mawarni Siregar, Lukman Hakim Tety Yan Reysa Manurung, Tety Yan Reysa Teuku Fahmi Yuni Utami Zulkarnaen, Zuliana