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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Economic, Bussines and Accounting (COSTING) Dinamisia: Jurnal Pengabdian Kepada Masyarakat JURNAL PENELITIAN PENDIDIKAN SOSIAL HUMANIORA Owner : Riset dan Jurnal Akuntansi KITABAH: Jurnal Akuntansi dan Keuangan Syariah JURNAL PENDIDIKAN TAMBUSAI Unes Law Review AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Procuratio : Jurnal Ilmiah Manajemen Kajian Akuntansi Bahastra: Jurnal Pendidikan Bahasa dan Sastra Indonesia JURNAL MUTIARA AKUNTANSI El-Usrah: Jurnal Hukum Keluarga International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JURNAL PENELITIAN PENDIDIKAN BAHASA DAN SASTRA JURNAL PENELITIAN PENDIDIKAN SOSIAL HUMANIORA JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi SOSEK: Jurnal Sosial dan Ekonomi INVEST : Jurnal Inovasi Bisnis dan Akuntansi JPM: JURNAL PENGABDIAN MASYARAKAT Bisnis Net : Jurnal Ekonomi dan Bisnis Journal of Social Responsibility Projects by Higher Education Forum Jurnal Muhammadiyah Manajemen Bisnis (JMMB) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Akuntansi Prima Indo-MathEdu Intellectuals Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JRAM (Jurnal Riset Akuntansi Multiparadigma) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Business Analytics (IJBA) Comsep : Jurnal Pengabdian Kepada Masyarakat Journal of Trends Economics and Accounting Research National Conference on Applied Business, Education & Technology (NCABET) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Worksheet : Jurnal Akuntansi All Fields of Science Journal Liaison Academia and Sosiety International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Journal of Community Empowerment Studi Multidisipliner: Jurnal Kajian Keislaman AJCD Indonesian Journal of Taxation and Accounting
Ovami, Debbi Chyntia
Universitas Muslim Nusantara Al-Washliyah
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Analisis Determinan Intelectual Capital Disclosure Pada Perusahaan Real Estate dan Property di Indonesia Bela Nanda Sari; Debbi Chyntia Ovami
Journal of Business and Economics Research (JBE) Vol 3 No 2 (2022): June 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i2.1725

Abstract

This study aims to analyze the effect of firm size, firm age, profitability, leverage, and independent commissioners on intellectual capital disclosure. This study uses a sample of real estate and property companies listed on the Indonesia Stock Exchange in 2018-2020 with a population of 60 companies and a total sample of 12 companies. This study used purposive sampling method as a data collection method. This study uses panel data regression analysis with the Eviews version 10 program. The results of this study indicate a positive and significant effect on intellectual capital disclosure. While, company size, company age, and independent commissioners have a negative and insignificant effect on intellectual capital disclosure. Profitability has a positive and not significant effect. Simultaneously, this study shows that firm size, firm age, profitability, leverage, and independent commissioners of intellectual capital disclosure.
Pengaruh Corporate Social Responsibility (Csr) Terhadap Kualitas Pelaporan Keuangan Pada Perusahaan Pertambangan Minyak Dan Gas Bumi Yang Terdaftar Di Bursa Efek Indonesia Mita Sari Angraini; Debbi Chyntia Ovami; Murni Dahlena Nasution
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

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

Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR) on the quality of financial reporting in Oil and Gas Mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The type of data used in this research is quantitative data. The population of this study is all oil and gas mining companies listed on the Indonesia Stock Exchange and published reports and the sample is 9 Oil and Gas Mining Companies listed on the Indonesia Stock Exchange from 2015–2019. The data collection technique used is a documentation study. Based on the results of the t statistical test, it was obtained that tcount > ttable (2,625 > 2.05) and Sig < 0.05 (0.020 < 0.05), then Ha was accepted and Ho was rejected. Thus, it can be concluded that CSR has a positive and significant effect on the quality of financial reporting in oil and gas mining companies listed on the Indonesia Stock Exchange. This is reinforced by the coefficient of determination of 23.8% while the remaining 76.2% is influenced by other variables.
CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN AUDIT REPORT LAG Debbi Chyntia Ovami; Reza Hanafi Lubis
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 5, No 2 (2018): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (772.78 KB) | DOI: 10.30743/akutansi.v5i2.757

Abstract

This research purpose is to examine and analyze the effects of corporate governance (measured through managerial ownership, institutional ownership, and independent commissioners) and size to audit report lag on real estate and property companies in Indonesia. This type of research is causal research. Population in this research is Real Estate and Property firms listed on Indonesia Stock Exchange in period 2012-2016 number 61 company. The sampling technique used is purposive sampling obtained the number of observations of 170 units of analysis. The results showed that managerial ownership, institutional ownership,independent commissioners and size had a negative and significant impact on audit report lag. Simultaneously, corporate governance had been measured by managerial ownership, institutional ownership, independent commissioners, and size has significant impact on audit report lag on real estate and property companies in Indonesia.
Penerapan Akuntansi Zakat, Infak/Sedekah Berdasarkan PSAK 109 Pada Lembaga Amil Zakat Nasional Yakesma Medan Debbi Chyntia Ovami
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 2 No. 2 (2021): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v2i2.214

Abstract

This study aims to determine the application of zakat, infaq / alms accounting based on PSAK 109 at the LAZNAS Yakesma Medan. This type of research is qualitative. The subject of the study was the national amil zakat institution Yakesma Medan. The object of research used is the application of PSAK 109 on zakat accounting. infak/ alms. The data analysis technique used is descriptive qualitative. The results of the study that the application of accounting required by PSAK No. 109 includes recognition, measurement, presentation, and disclosure. In terms of recognition of measurement, and presentation of LAZNAS Yakesma Medan has implemented in accordance with PSAK NO.109, while in terms of disclosure LAZNAS Yakesma Medan has not fully disclosed. Keywords: Application of Zakat Accounting, Infaq / Alms, PSAK 109
PENGARUH MOTIVASI DAN LITERASI KEUANGAN TERHADAP MINAT BERINVESTASI PADA PASAR MODAL SYARIAH Wan Gustina Indah Sari; Debbi Chyntia Ovami
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 1 No. 1 (2021): The 1st National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.35 KB) | DOI: 10.46306/ncabet.v1i1.7

Abstract

The objective of this research was to test and analyze the influence of motivation and financial literacy on investment interest in Islamic capital markets with case studies of students of Universitas Muhammadiyah Sumatera Utara. This research used primary data, namely by spreading questionnaires through google form. Respondents in this research were undergraduate students majoring in accounting in 2018 and 2019. The number of samples in this research was 125 respondents. From the spread of the questionnaire, as many as 102 respondents (the number who filled out the questionnaire) that can be processed and analyzed with the help of the SPSS Computer Application Version 25 for windows. The statistical method used to test hypotheses was multiple linear regression analysis. The results showed that motivational variables and financial literacy variables simultaneously affect the variables of interest in investing in Islamic capital markets. This was evidenced by the Fobserved value of 116,999 and Ftable 3.09 with a significance of 0.000. The results also showed that motivational variables and financial literacy partially affected investing interests. This was evidenced by the value of tobserved > ttable where the value of tobserved motivation variable of 11,746 and the value of tobserved variable financial literacy of 3.533 while the value of ttable amounted to 1.660391.
Faktor yang Mempengaruhi Manajemen Laba Pada Perusahaan di Indonesia Mhd Purwo Pranyoto; Debbi Chyntia Ovami
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i1.1727

Abstract

This study aims to examine the effect of capital structure, liquidity, profitability and firm size on earnings management in food and beverage companies listed on the Indonesia Stock Exchange in 2018-2020. Determining the sample using the purposive sampling method, samples obtained by 11 food and beverage companies from 2018-2020 in order to obtain 33 observational data. This research data is secondary data with multiple linear regression analysis technique (multiple linear regression method) to test the assumptions for the feasibility of the data. The data processing used in this study uses panel data regression with the help of Eviews 10 software. The results of this study found that capital structure has a negative and significant effect on earnings management, liquidity has a positive and insignificant effect on earnings management, company size has a negative and insignificant effect. to earnings management earnings management. However, profitability has no significant effect on earnings management. Meanwhile, based on the results of the simultaneous test (F test) that all independent variables simultaneously and significantly affect the dependent variable.
Analisis Determinan Yang Mempengaruhi Pengalokasian Belanja Modal Pada Kabupaten di Sumatera Utara Ari Irawan; Debbi Chyntia Ovami; Nanda Fitrah Gemilang Hasibuan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i1.1791

Abstract

This study aims to determine the effect of regional original income, balancing funds, on the allocation of capital expenditures in districts/cities of North Sumatra province. This research method uses descriptive and quantitative data. The sample of this research is Regency/City APBD data in North Sumatra in 2018-2020. The results of the study indicate that the independent variables of Regional Original Revenue, Balancing Fund, Remaining Budget Financing simultaneously (together) affect the allocation of Capital Expenditures. Regency in North Sumatra Province. While the results of the coefficient of determination (R2) indicate that the analytical model used in this study is able to explain that all independent variables are Regional Original Income, Balancing Funds, Remaining Budget Financing (SilPA) on Capital Expenditure Allocation of Districts/Cities of North Sumatra Province, which is equal to 54%, and the remaining 46% is influenced by other factors outside of the regression model.
Net Profit Margin, Pertumbuhan Perusahaan dan Volatilitas Harga Saham Pada Perusahaan di Indonesia Debbi Chyntia Ovami; Galih Supraja; Ari Irawan; Rustam Efendi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i2.2508

Abstract

This study aims to examine and analyze the factors that influence stock price volatility in sub-construction and building companies listed on the Indonesia Stock Exchange in 2015-2020. Determination of the sample using the purposive sampling method, the sample obtained was 9 sub-construction and building companies in the 2015-2020 period in order to obtain 54 observational data. The data used are secondary data and the analysis technique used is multiple linear regression method by conducting a series of assumption tests to ensure the feasibility of the data. The data processing used in this study uses panel data regression with the help of Eviews 10 software. The results of this study find that Net Profit Margin (NPM) partially has a positive and significant effect on stock price volatility and Growth has a negative and insignificant effect on stock price volatility. Meanwhile, based on the results of the simultaneous test (F test) that all independent variables jointly significantly affect the dependent variable.
FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN BANK KONVENSIONAL PADA BURSA EFEK INDONESIA Debbi Chyntia Ovami
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 3 No. 1 (2017): Mei
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i1.422

Abstract

The objective of the research was to analyze the influence of the factors of capital adequacy ratio (CAR), third-party funds (DPK), non performing loan (NPL), operating expense and operating revenue (BOPO) and loan to deposit ratio (LDR) simultaneously and partially on the financial performance. The population was 41 conventional bank listed in the Indonesia Stock Exchange from 2010 to 2014, and 20 were used as the samples, using purposive sampling technique. The data were processed by using multiple linear regression tests with SPSS software program. The result of the research showed that CAR, DPK, NPL, BOPO and LDR simultaneously on the financial performance. Partially, CAR had positive and significant influence on the financial performance, BOPO had negative and significant influence on the financial performance while DPK, NPL and LDR did not have any significant influence. Keywords: CAR, DPK, NPL, BOPO, LDR
Model Strategic Management Accounting Untuk Keberlanjutan UMKM Kota Medan Shita Tiara; Debbi Chyntia Ovami; Esa Setiana
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.v6i2.5100

Abstract

This study aims to analyze the strategic management accounting model for MSME sustainability. This research is a type of quantitative research. This study analyzes the factors that influence strategic management accounting for MSME sustainability. The population in this study were Medan City SMEs with a sample of 99 people. Data collection techniques are observation, interviews, documentation. While the data analysis technique is using SMARTPLS. The results of the study show that the owner's characteristics have a significant and significant effect on the strategic management accounting of MSMEs in Medan city, while market orientation, business size and accountant participation in strategy formulation have an effect on and not significantly on the strategic management accounting of MSMEs in Medan city. strategic management accounting influences the sustainability of MSMEs in Medan City. Keywords : Strategic Management Accounting, Continuity, MSMEs
Co-Authors A Halim Abu Bakar Bin Busmah Adinda Olivia Alistraja Dison Silalahi Ananda Anugrah Nasution Andri Soemitra Angel, Cornelia Grace Angelia Angelia Angelia Baosiska Br. Silaban Angelina Natalia Angellica Angellica Angga Anggia Sari Lubis Anggia Sari Lubis, Anggia Sari Annisa Rizkia Ardhansyah Putra Hrp Argo Putra Prima Ari Irawan Ari Irawan Ari Irawan Arie Pratania Putri Arif Qaedi Hutagalung Atika Wardati Hubbi Ayu Melati Ningsih Ayu Sya Pitri Sihombing Azzahra Adelia Barutu, Herlinawati Bela Nanda Sari Br Ginting, Lisa Septia Dewi Br. Ginting, Cindy Claudia Bryan Berlin BUDI SETIADI DARYONO Calvina Calvina Camelya Adelyani Camelya Adelyani Br Hutagalung Celia, Celia Cici Ayu Wandira Cindy Claudia Br. Ginting Dea Laila Puspita Dedi Riandi Pasaribu Dewi Nurmala Dian Lestari Effendy, Mhd Nazriel Ilham Ellen Wintan Erlina Erlina Esa Setiana Fadhila Amalia Pasaribu Fadrul Fadrul Fairuz Shofie Nasution fauzi, indra Febrina Zega Fernanda Anggara Fismarini Fismarini Gadiez Salsabilla Panjaitan Galih Supraja Gaol, Rosanti Lumban Gea, Annisa Fitri Ginting, Kristi Endah Ndilosa Ginting, Kristi Endah Ndilosa Gunawan, Olivia Gabriella Hafsah Haidir, Haidir Halim, Norica Halim, Vivian Hardi Mulyono Hasibuan, Nikmatul Khoiriah Hayati, Winta Helsa Titania Lestari Henny Juliem Henny Zurika Lubis Herawaty , Netty Huang, Meggi Husna, M. Faisal Hutasoit, Putri Romauli Ilham Ramadhan Nasution Indra Fauzi Irawan Irawan Irva Novriza Utami Iskandar Muda Isna Ardila Ita Mustika Jason Mulia Jessica Jessica Johansen Johansen Josephine Josephine Julia Handayani Juliana Sari Br Sitompul Junawan Junawan Junita Putri Rajana Harahap Kamaruddin, Mohd Khairul Amri Kartika Khalid Abdul Wahid Khalid Abdul Wahid Kiki Amalia Harahap Lestari, Ayu Dwi M. Faisal Husna M. Khairil Amar Lubis M. Rasyid Sidik Mardiatun Ramadhani Purba Masinta Junaidah Mega Amelia Putri Melvin Wira Winata Mhd Nazriel Ilham Effendy Mhd Purwo Pranyoto Mila Setyani Purba Mila Setyani Purba Mita Sari Angraini Mohd Nasir Ismail Mohd Nasir Ismail Muhamad Bagas Reziqo Muhammad Azrai Muhammad Dimas Alfahri Murni Dahlena Nasution Nadiyah Diyanah Nasution Nanda Fitrah Gemilang Hasibuan Netty Herawaty Nila Afningsih Noh Aisyah Mohd Ali Noor Marini Haji Abdullah Noor Marini Haji-Abdullah Noreen Azella Nawi Novennie Lusgiannivia Nur Aini Nurhafni Siregar Nurlayla, Indah Nurmala Dewi, Nurmala NURUL AZIZAH Okta Rosalinda Lumban Tobing Osya, Zahra Zeinatha Ova Novi Irama Ova Novi Irama Pasaribu, Fadhila Amalia Paska Prina Br Bangun Patricia Utama Purba, Nelvitia Putra Fahlevi Rafida Khairani Rakesh Sitepu Ramadhany, Andi Aulya Rangga Pangestu Ratna Sari Dewi Ratna Sari Dewi Reza Hanafi Lubis Reza Hanafi Lubis Ricka Putri Rindhira Humairah Ritonga, Fittri Yanti Ritonga, Putri Ulina Rizqy Fadhlina Putri Rizqy Fadhlina Putri Rustam Efendi Rustam Efendi Sakinah Putri Salsabilah, Sarah Santi Santi Saragi, Sofia Mahliza Sarah Salsabilah Sari Wulandari Sari Wulandari Sari, Saijuwita Selpida Sinurat Sembiring, Lismardiana Sembiring, Salmia Serli Yuli Marlina Sheerad Sahid Sheren Sheren Shita Tiara Siallagan, Sri Susanti Silalahi, Alistraja Dison Simangunsong, Adinda Olivia Simanjuntak, Cindy Anggraini Siregar, Horia Siti Aminah Sitompul, Julana Sari Sri Arpaini Sri Fitria Jayusman Sri Fitria Jayusman Sri Rahayu Steward Christopher Suci Agsani Suginam Tanti Rahayu Teguh Satria Amin, Teguh Satria Tengku Dewi Rahmadani Tobing, Okta Rosalinda Lumban Toni Hidayat Toni Hidayat Tri Reni Novita Valentini, Vivian Wan Gustina Indah Sari Wedilya Wilda Sri Munawaroh Harahap Wirananda, Henny Andriyani Wisnu Darwanto Yuni Arti Yuni arti Yuni Shara