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All Journal Jurnal Akuntansi dan Keuangan Aghniya: Jurnal Ekonomi Islam Majalah Iptek Politeknik Negeri Medan Polimedia
Susilawati .
Politeknik Negeri Medan
Religion Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences Other

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Pengaruh Religiusitas Terhadap Perilaku Distribusi Dan Perilaku Konsumsi Pedagang Muslim Di Kota Medan Susilawati .
AGHNIYA : Jurnal Ekonomi Islam Vol 2, No 1 (2020): AGHNIYA: Jurnal Ekonomi Islam
Publisher : Faculty of Islamic Religion, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (650.185 KB) | DOI: 10.30596/aghniya.v2i1.3908

Abstract

This research was motivated by a phenomenon that researchers still found in the field where there was still a deviation in the value of religiosity in the merchant's business behavior, for example lack of weighing of goods and incompatibility of sample items in the catalog provided for buyers with genuine goods for sale . This study aims to examine whether religiosity in the aspects of aqeedah, worship, sharia and morals affect the behavior of distribution traders and consumption behavior of Muslim traders in the city of Medan. This research is quantitative. Data collection uses a list of questions distributed to 100 Muslim traders whose business scale is classified as micro and domiciled / business location in the city of Medan. Data analysis uses the method of Multiple Linear Regression Analysis and Descriptive Analysis. The results showed simultaneously (F test), religiosity significantly affected the distribution behavior and consumption behavior of Muslim traders. Partially (t test), the religiosity of the moral aspects significantly influences the distribution behavior, while the religiosity of the aqeedah, worship and sharia aspects does not significantly influence the distribution behavior of Muslim traders.
Pengimplementasian Anggaran Berbasis Kinerja Untuk Meningkatkan Akuntabilitas Pemerintahan pada Pemko Medan dan Pemkab Karo Susilawati
Majalah Iptek Politeknik Negeri Medan Polimedia Vol. 23 No. 3 (2020): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.096 KB)

Abstract

Penelitian ini bertujuan untuk menganalisis, mendapatkan gambaran, dan pemahaman untuk selanjutkan menarik kesimpulan mengenai ukuran kinerja pengimplemetasian penganggaran berbasis kinerja pada dua kabupaten/kota di Provinsi Sumatera Utara. Capaian akhir dari penelitian ini adalah Problem Mapping yang akan dijadikan dasar pendesainan model/system alternatif. Penelitian ini adalah penelitian deskriptif yang bersifat kuantitatif dan kualitatif. Data didapat melalui penyebaran kuisioner dan wawancara terstruktur. Berdasarkan hasil penelitian diperoleh hasil bahwa pengimplementasian sistem anggaran berbasis kinerja Pemko Medan diterapkan dalam sistem E-Planning mulai tahun 2018 masih terdapat kendala, antara lain penyelesaian tahapan penganggaran yang belum tepat waktu, adanya program yang tidak sesuai skala prioritas, kurang inovatifnya SKPD-SKPD yang ada di Pemko Medan dalam menyusun program sesuai kebutuhan masyarakat dan kurangnya pengawasan DPRD dalam pelaksanaan program yang sudah disetujui. Di Pemkab Karo, E-Planning akan diterapkan pada tahun 2019. Permasalahan dalam pengimplementasian penganggaran berbasis kinerja di Pemkab Karo antara lain, pergantian program yang telah tertuang pada RKPD, usulan program yang tidak rinci, penyelesaian tahapan penganggaran yang belum tepat waktu, kurang mampunya SDM dalam melaksanakan sistem penganggaran serta kurang inovatifnya program yang diusulkan oleh SKPD-SKPD yang ada di Pemkab Karo.
Analisis Transfer Pricing Determinants Di Masa Pandemi Covid-19: Suatu Studi Untuk Mengidentifikasi Permasalahan Transfer Pricing Di Indonesia Meily Surianti; Asriyati Asriyati; Putri Wahyuni; Jojor Lisbet Sibarani; Susilawati Susilawati
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2023): September 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i2.12454

Abstract

This study aims to measure the effect of company size, profitability, leverage and intangible assets practices transfer pricing. This research was conducted at the Indonesia Stock Exchange (IDX), which is a capital market that is still classified as an emerging market. Each capital market has different characteristics, so it is hoped that the results of this research can be used as a model to understand the symptoms or phenomena that occur as a result of Covid 19 to serve as a basis for policy making for regulators and other related parties. The research population is manufacturing sector companies listed on the IDX with an observation period of 2020-2021, namely during the Covid 19 pandemic. The analysis model uses a multiple linear regression model. The results of this study indicate that profitability has an effect on transfer pricing, while company size, leverage and intangible assets have no effect on transfer pricing.
Co-Authors Asriyati Jojor Lisbet Sibarani Meily Surianti Putri Wahyuni