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Pengaruh Kualitas Audit Dan Pertumbuhan Perusahaan Terhadap Pemberian Opini Audit Wajar Dengan Pernyataan Going Concern Pada Perusahaan Manufaktur Di Bursa Efek Indonesia: Pengaruh Kualitas Audit Dan Pertumbuhan Perusahaan Terhadap Pemberian Opini Audit Wajar Dengan Pernyataan Going Concern Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Yusrita, Yusrita
JURNAL MUTIARA AKUNTANSI Vol. 2 No. 2 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 2 Tahun 2017
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (499.695 KB)

Abstract

One way to provide high quality information is to audit the financial statements done by an internal audit of the company or by a public accountant. But for companies that have gone public have an obligation to conduct an audit of financial statements by an external auditor (public accountant). Expected later to do his confidence the audit - the users of the company will also increase. The greater the reputation of the firm that audited, the higher the confidence of users of financial statements. The purpose of this study was to determine whether the Audit Quality and the Net Profit Margin affect the going concern opinion on Manufacturing Company in Indonesia Stock Exchange in the year 2012 – 201 4 either partially or simultaneously. The population in this research is manufacturing companies listed in Indonesia Stock Exchange as many as 136 companies. The sampling method in this research using purposive sampling method by 95 companies. Data collection methods used in this study will use logistic regression method. The results of this study indicate that audit quality is not significantly influence the going concern opinion on companies listed in the Indonesia Stock Exchange, while the net profit margin significantly influence the going concern opinion on manufacturing companies listed in Indonesia Stock Exchange. Quality Audit Capabilities and the Net Profit Margin in explaining the going concern opinion amounted to 73.6% while the remaining 26.4% explained by other variables not included in this research model. Keywords: Quality Audit, Net Profit Margin, going concern opinion
Pengaruh Kualitas Audit Dan Pertumbuhan Perusahaan Terhadap Pemberian Opini Audit Wajar Dengan Pernyataan Going Concern Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Yusrita Yusrita
JURNAL MUTIARA AKUNTANSI Vol 2 No 2 (2017): Jurnal Mutiara Akuntansi Volume 2 No. 2 Tahun 2017
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (499.695 KB)

Abstract

One way to provide high quality information is to audit the financial statements done by an internal audit of the company or by a public accountant. But for companies that have gone public have an obligation to conduct an audit of financial statements by an external auditor (public accountant). Expected later to do his confidence the audit - the users of the company will also increase. The greater the reputation of the firm that audited, the higher the confidence of users of financial statements. The purpose of this study was to determine whether the Audit Quality and the Net Profit Margin affect the going concern opinion on Manufacturing Company in Indonesia Stock Exchange in the year 2012 – 201 4 either partially or simultaneously. The population in this research is manufacturing companies listed in Indonesia Stock Exchange as many as 136 companies. The sampling method in this research using purposive sampling method by 95 companies. Data collection methods used in this study will use logistic regression method. The results of this study indicate that audit quality is not significantly influence the going concern opinion on companies listed in the Indonesia Stock Exchange, while the net profit margin significantly influence the going concern opinion on manufacturing companies listed in Indonesia Stock Exchange. Quality Audit Capabilities and the Net Profit Margin in explaining the going concern opinion amounted to 73.6% while the remaining 26.4% explained by other variables not included in this research model. Keywords: Quality Audit, Net Profit Margin, going concern opinion
The Influence of Trust, Usability, and Perceived Ease of Use of Financial Technology on Student Behavior Intention of Economic Faculty, UISU Medan Safrida; Yusrita
Britain International of Humanities and Social Sciences (BIoHS) Journal Vol 2 No 1 (2020): Britain International of Humanities and Social Sciences, February
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/biohs.v2i1.200

Abstract

The problem formulations of study is: How is the influence of Trust, Usability and Perception of Ease Financial Technology Usages on Student Behavior Intention of Economic Faculty, UISU Medan. The purpose of this study is to analyze the influence of Trust, Usability and Perception of Ease Financial Technology Usages on Student Behavior Intention of Economic Faculty, UISU Medan. The population in this study was 332 students of semester 5 (five). The sample in this study were 77 students of semester 5 (five). By using descriptive data analysis techniques and multiple linear regression analysis, then: The Trust Variables partially have a positive influence on Student Behavior Intention of Economic Faculty, UISU Medan. The Usability variable partially has a positive influence on Student Behavior Intention of Economic Faculty, UISU Medan. The Perceived Ease of Use variable partially has an influence on Student Behavior Intention of Economic Faculty, UISU Medan. The variables of Trust, Usability and Perceived Ease of Use simultaneously had a positive influence on Student Behavior Intention of Economic Faculty, UISU Medan. The value of Determination in this study was 0.522. This shows that 52.2% of Behavioral Intentions variables can be explained by the variables of Trust, Usability and Perceived Ease of Use, the remaining 47.8% is influenced by other factors not done in the study.
Capabilities, Commitments and Effect on the Competitiveness of Small and Medium Enterprises (SME) in Medan Yusrita Yusrita; Nur Augus Fahmi; Tri Kartika Yudha; Ismail Nasution
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 3, No 3 (2020): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v3i3.1218

Abstract

Non-governmental group enterprises amounting to 152 business actors under the Medan Pemko building, and still need to increase the competitiveness of product quality caused by SMES have not had a high commitment in improving the business that must compete with the product A kind and low commitment business people to business in the building from scratch by not replacing the original product that they managed to have the competitiveness of the target company BDC. Which is the direction of this study to know the competitiveness of SME products with the method of survey and direct observation of SMES in the city of Medan consist of 21 districts and what factors cause the ability to compete low SME actors in the city of Medan By linking to SMB capability variables and commitment to its business. Analysis of the techniques used by using some linear regression analysis result test results obtained. Ability to influence but if the SME's commitment is improved, it will make the competitiveness of SMES competing with other similar businesses can increase.
Pelatihan Online Citation dan Reference Manager dengan Menggunakan Aplikasi Mendeley dalam Meningkatkan Kualitas Penulisan Karya Ilmiah Mahasiswa Fakultas Ekonomi Sri Elviani; Ramadona Simbolon; Zenni Riana; Yusrita; Nur Augus Fahmi
Jurnal SOLMA Vol. 11 No. 1 (2022)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v11i1.7872

Abstract

Background: Tindakan plagiasi sering sekali dilakukan secara tidak sengaja oleh mahasiswa dalam menulis karya ilmiah ataupun tugas akhir seperti skripsi. Hal ini terjadi disebabkan karena mahasiswa belum memahami bagaimana membuat sebuah sitiran yang baik dan benar. Untuk memberikan pengetahuan dan pemahaman dalam dalam membuat sitasi dibutuhkan sebuah aplikasi yang berfungsi sebagai citation dan refernce manager. Mendeley adalah salah satu aplikasi “citation dan reference manager” yang penggunaannya mudah dipahami. Kegiatan pengabdian kepada masyarakat (PKM) ini dilaksanakan dalam bentuk pelatihan yang bertujuan untuk melatih dan mendampingi mahasiswa Fakultas Ekonomi Universitas Islam Sumatera Utara, Universitas Muslim Nusantara dan Universitas Budi Darma dalam menambah pengetahuan dan meningkatkan ketrampilan meraka membuat sitasi dan daftar pustaka dengan menggunakan mendeley. Metode: Metode yang digunakan dalam kegiatan ini adalah ceramah yang dilakukan oleh pemateri, demostrasi oleh pemateri, praktek dan latihan oleh peserta dan pendampingan oleh pemateri. Hasil: setelah mengikuti pelatihan mahasiswa memahami dan terampil dalam mengaplikasikan mendeley, sehingga memudahkan mereka membuat sitasi dan reference manager dalam menulis karya ilmiah. Dengan pemahaman dan keterampilan dalam membuat sitasi dan reference manager akan menghindari mahasiswa dalam praktik Tindakan plagiarism yang dilakukan secara tidak sengaja dalam menghasilkan sebuah karya ilmiah. Kesimpulan: Mahasiswa Fakultas Ekonomi dapat menggunakan aplikasi Mendeley dan terampil dalam membuat sitasi dan reference manager dalam menghasilkan sebuah karya ilmiah.
PENGARUH LEVERAGE, WORKING CAPITAL TURNOVER, DAN NET PROFIT MARGIN TERHADAP PROFITABILITAS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA Cut Riska Jafira; Sri Elviani; Yusrita .; Ramadona Simbolon
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 8, No 1 (2021): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.347 KB) | DOI: 10.30743/akutansi.v8i1.4064

Abstract

The objectives in this study are whether Debt to equity ratio, Debt to assets ratio, Working capital turnover and Net profit margin simultaneously affect the Profitability projected with Return on Assets on state-owned companies listed on the Indonesia Stock Exchange. In this study, there is an influence of Debt to equity ratio, Debt to assets ratio, Working capital turnover and Net profit margin on Profitability which is projected with Return on Assets on state-owned companies listed on the Indonesia Stock Exchange.The population in this study is state-owned companies listed on the Indonesia Stock Exchange in 2017-2019.  The selection of samples in this research was conducted using purposive sampling method, which became a sample of 16 companies. The data type in this study is secondary data. The analysis method used is descriptive statistics. The results concluded that the impartiality of theDebt to assets ratio andNet profit margins had an impact on theprofitability of theDebt to equity ratio and working capital turnover did not affect the Simultaneous Productability (Test F) that the overall independent variable significantly affected profitability in state-owned companies listed on the Indonesia Stock Exchange.
PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP KINERJA KARYAWAN DI PT. PERKEBUNAN NUSANTARA III (PERSERO) Yusrita .
JRMB (Jurnal Riset Manajemen & Bisnis) Vol 4, No 1 (2019): Juni
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (77.002 KB) | DOI: 10.30743/jrmb.v4i1.1396

Abstract

This study aims to determine the effect of Emotional Intelligence and Spiritual Intelligence on Employee performance at PT. Perkebunan Nusantara III (Persero) Medan. The number of sampling in this study was 30 people. The sample is taken using total sampling where the sampling technique is the same as the population. Data collection techniques used questionnaires, interview, documentation studies, and quantitative method. The resultshowed thet emotional intelligenceshas a positive and significant effect on employee perfomence, a emotional intelligence and Spiritual intelligence simultaneously have a positive and significant effect on emplayee performence.
PENGARUH KREATIVITAS DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN DI SEKRETARIAT DEWAN PERWAKILAN RAKYAT DAERAH PROVINSI SUMATERA UTARA Yusrita .; Widya Sundari
JRMB (Jurnal Riset Manajemen & Bisnis) Vol 4, No 2 (2019): November
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (99.401 KB) | DOI: 10.30743/jrmb.v4i2.2051

Abstract

Sumber daya manusia adalah sumber daya yang harus dikelola. Mengelola sumber daya manusia tidak dapat dipisahkan dari beberapa factor salah satunya adalah kepuasan kerja pegawai itu sendiri yang diharapkan akan bekerja untuk mencapai tujuan organisasi. Pegawai negeri memiliki posisi sebagai elemen dari sifat negara yang memiliki tugas untuk memberikan layanan kepada masyarakat secara profesional, jujur, adil dan setara dalam pelaksanaan tugas negara.Kreativitas secara umum adalah kemampuan yang menghasilkan tidak hanya dalam penemuan ide-ide baru dan memiliki nilai lebih tetapi juga dapat merupakan kombinasi dari hal-hal sebelumnya (Munandar, 2009) penelitian yang dilakukan oleh Zhou dan Shalley (2003) yang menyatakan bahwa faktor-faktor faktor yang berkontribusi pada kreativitas karyawan. Adapun kreativitas yang dipengaruhi oleh beberapa faktor dan memiliki beberapa dimensi, kepuasan kerja menurut Utari (2005) adalah keadaan emosional yang menyenangkan atau tidak menyenangkan yang mana pegawai melihat hasil dari kerja yang mereka lakukan.. Masalah dalam penelitian yang saya lakukan di kantor Sekretariat Dewan Perwakilan Rakyat Daerah Provinsi Sumatera Utara adalah rendahnya kinerja pegawai yang dihasilkan dimana kurangnya kolaborasi antara satu pegawai dengan pegawai yang lainnya di lapangan, yang didasarkan pada keegoisan di tingkat setiap bagian sehingga  kepuasan kerja tidak pernah dirasakan oleh pegawai yang berimbas pada menurunnya kinerja pegawai di lingkungan Sekretariat Dewan Perwakilan Rakyat Daerah Provinsi Sumatera Utara 
PENGARUH AKTUALISASI DIRI DAN PENEMPATAN TERHADAP MOTIVASI PEGAWAI PT. PERKEBUNAN NUSANTARA III MEDAN Yusrita Pulungan; Abdul Naim Manurung
JRMB (Jurnal Riset Manajemen & Bisnis) Vol 2, No 3 (2017)
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.289 KB) | DOI: 10.30743/jrmb.v2i3.326

Abstract

The ability of company in maximizing human resources will have an impact on increasing employee motivation in working. Work motivation is a willingness to achieve organizational goals that are influenced by the ability of the business to satisfy some individual needs or a psychological process that takes place in the interaction between different personalities-different to meet the needs as a human. This process produces a drive of willpower and a desire to act through decisions. The formulation of this research problem is the influence of Self Actualization and Employee Placement, either partially or simultaneously to the Motivation Employees in PT. Perkebunan Nusantara III (Persero) Medan. The population of this study is all employees who work in the company. The samples taken in this study were 86 people. Data were collected using observations and questionnaires. The data were tested by using the validity and reliability test. Furthermore, the data were analyzed by using multiple regression analysis, ujit t, F test, and coefficient of determination. This study concludes that based on partial and simultaneous test results, self actualization and employee placement affect the motivation. The ability of self-actualization and employee placement in explaining motivation is 93.3% while the rest of 6.7% is explained by other factors not included in this research model.
Penyuluhan dan Pelatihan: Menumbuh Kembangkan Karakter Kewirausahaan dengan Memanfaatkan Media Digitalisasi Yusrita; Lusi Elviani Rangkuti; Julienda Br. Harahap; M. Prasetyo Wibowo; Muhammad Joni Barus
Jurnal SOLMA Vol. 12 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v12i1.11251

Abstract

Background: Entrepreneurship is one way to increase income for the community and open up jobs for yourself and also for others so that we will reduce the number of unemployed. Almost most of the residents are fishermen, and farmers have the opportunity to use the results of catches to be made into products produced from fish, shrimp and others, besides that there is a program to support entrepreneurship carried out by the new market village community with village funds, they managed into Bumdes. With the opportunity but not yet utilized by the community, UISU Economics Lecturers and Students carry out Community Service activities to grow and develop entrepreneurial character by utilizing digitalization media for the Pasar Baru Village, Teluk community Mengkudu District, Deli Serdang Regency. This activity was carried out at the village head's office, attended by the people of Pasar Baru Village, Teluk Mengkudu District, and Deli Serdang District, especially homemakers. Method: the implementation of this service is carried out through counseling and training through lectures, discussions, and questions and answers to service participants of Pasar Baru Village, Teluk Mengkudu District, Serdang Bedagai Regency. Results: Service participants understand utilizing existing resources in Pasar Baru Village by building community character in developing entrepreneurial spirit and using the currently developing digital media and social media. Conclusion: Villagers who participate in this service and have high motivation in entrepreneurship can create and produce productive and creative value from their natural resources and understand utilizing digitalization media as a marketing forum in entrepreneurship.
Co-Authors Abdul Naim Manurung Afrah, Pheby Alfatia, Tasya aminuddin aminuddin Amirulsyah Amirulsyah Andika Andika Andina Mei Vani Lubis Ansari, Febri Antoni Ardini, Elsi Azra Putri Amaliana Azura, Aya Shofia Br. Harahap, Julienda Butar - Butar, Ernita Christin Cornelia Ivani Cut Riska Jafira Deniawati Deniawati Diajeng Marisah Eddi Suprayitno Efendi Pakpahan Efendi Sadly Elny, Sri Elviani, Sri Evi Susilawati Evi Syuriani Harahap Fatia, Debi FATY RAHMARISA Fauzi Muliawan Isma Firmansyah, Ridho Hak, Rizki Zaenul Hasrita Lubis Hotni Sinamo Huda, Ismi Nur Hutapea, Lambok Huzaini, Rofiqoh Ilham Sonata Imamul Khaira Ismail Nasution Ismail Nasution Ismail Nst Ismail, Shafinar Jalilah Ilmiha Jesicah Putri Joni Barus, Muhammad Julienda Br Harahap Julkarnain, Julkarnain Jurhana, Jurhana Lestari, Ade Septia Putri Lindung Kaloko Lubis, Ismayani Lubis, M.Tareh Khaifis Lubis, Rosidah Lusi Elviani Rangkuti Lusida, Novi Mutia Lutfya Dwi Syahra Luthfiana, Della Nanda M Endang Asmara M Tahir M. Endang Asmara M. Hidayat M. Nelson Pinem M. Prasetyo Wibowo Mangunsong, Junita Apriani Manullang, Oyong Liza Mhd Akmalsyah Lubis Muhammad Fauzan Purba Muhammad Joni Barus Muhammad Prasetyo Wibowo Muliati Mutia Chairunisa Nasrullah Nasution, Ainul Khotimah Nasution, Elinasari Neni Sri Wahyuni Nugroho, Joko Purwanto Nur Augus Fahmi Nur Augus Fahmi Nur M Ridha Tarigan Nurholisr, Iman Nurhudawi Nurhudawi Nurul Hofifah Padang, Horas Pane, Sri Gustina Pangestu, Angga Pasaribu, Arie Febiansyah Pratiwi, Rosi Putra, Hendardi Gama Rahma Sari Lubis Ramadona Simbolon Rangkuti, Lusi Elviani Repina Simamora, Fitryani Melfa Riana, Zenny Ritonga, Ali Ibrahim Rizky Melati Putri Ryan Farizal, Ryan Safrida Safrida Safrida Safrida Sani, Ucok Syahputra Sapta Kesuma Sari, Maulyna Siahaan, Hendra Simbolon, Elfrida Sinaga, Feliza Paramitha Siregar, Nasan Martua Sitompul, Argado Vrits Sri Rahayu SRI RAHAYU Supriadi Syaifuddin Syaifuddin Syamsul Effendi Tahir Tahir Tammimi, Mhd Khairul Teuku Mirza, Teuku Tika Indria Tri Kartika Yudha Triastuti Kurnianingsih, Heny Triastuti, Henny Ummi Khoiriah Veriana Wahyuni, Neni Sri Wibowo, M. Prasetyo Widya Sundari Yusniar Lubis Zenni Riana Zenni Riana Zulyaden, Ahmad