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All Journal Jurnal Siasat Bisnis JURNAL MUTIARA AKUNTANSI Majalah Ilmiah Warta Dharmawangsa Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JPM: JURNAL PENGABDIAN MASYARAKAT Bisnis Net : Jurnal Ekonomi dan Bisnis Economics, Business and Management Science Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Bisnis Mahasiswa JRMB (JURNAL RISET MANAJEMEN & BISNIS) East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Journal of Finance and Business Digital (JFBD) Regress: Journal of Economics & Management Journal of Innovative and Creativity JURNAL SAUDAGAR INDONESIA
Yusrita, Yusrita
Magister Manajemen Fakultas Ekonomi Dan Bisnis Universitas Islam Sumatera Utara, Indonesia
Religion Aerospace Engineering Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Transportation Other

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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
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.
PENGARUH SUMBER DAYA MANUSIA PELAKU USAHA DAN INOVASI PRODUK TERHADAP KOMITMEN BERUSAHA (STUDI KASUS UMKM IWAPI KOTA MEDAN) Yusrita Yusrita; Nur Augus Fahmi
Bisnis-Net Vol 6, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i1.3384

Abstract

The Effect of Compensation, Leadership, and Work Environment on Job Satisfaction of Employees of The Mangga Village Office, in Medan Tuntungan Sub-District Sani, Ucok Syahputra; Nurholisr, Iman; Tammimi, Mhd Khairul; Ardini, Elsi; Tarigan, Nur M. Ridha; Yusrita, Yusrita
Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Vol 5, No 1 (2024): Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) - JUNI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jimbi.v5i1.3692

Abstract

This research aims to identify and analyze the influence of compensation, leadership and work environment on employee job satisfaction in Mangga Village, Medan Tuntungan District. Data was collected through a survey using a questionnaire distributed to employees in various work units in the area. The results of data analysis using the multiple regression method show that compensation, leadership and work environment have a significant influence on employee job satisfaction. Compensation that is fair and appropriate for employee contributions is identified as a factor that has a positive impact on job satisfaction. Apart from that, effective leadership and a conducive work environment also play an important role in increasing employee job satisfaction levels. This research contributes to understanding the factors that influence employee job satisfaction at the local level, especially in Mangga Village, Medan Tuntungan. The practical implications of this research can help organizational management and local governments improve working conditions and compensation policies to increase employee job satisfaction in the region. Further research is also recommended to expand the scope of variables or areas that can provide a more comprehensive understanding of the dynamics of employee job satisfaction at the local level.
Pengaruh Motivasi Kerja dan Sistem Kompensasi terhadap Kedisiplinan Kerja Karyawan PT Rajawali Nusindo Cabang Medan Alfatia, Tasya; Yusrita, Yusrita; Tahir, M.
JRMB (Jurnal Riset Manajemen & Bisnis) Vol 7, No 2 (2022): November
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jrmb.v7i2.9368

Abstract

This research is limited to work motivation and work compensation system, especially about the work targets applied and so is the compensation given by PT. Rajawali Nusindo Medan Branch has not been able to improve work discipline. The formulation of the problem in this study is . Does work motivation and compensation affect the work discipline of employees at PT. Rajawali Nusindo Medan Branch. The purpose of this study is to determine the influence of employee work discipline at PT. Rajawali Nusindo Medan Branch. The population in this study amounted to 57 employees. To determine the sample size that can be representative of the population, this research approach is a quantitative approach. The test method uses SPSS. Based on the results of testing and analysis, it shows that there is a positive and significant influence of work motivation variables on employee performance discipline variables. There is a positive and significant influence of compensation system variables on employee performance discipline variables.
Optimizing Tourism Potential to Improve Regional Economy in Langkat Regency Riana, Zenni; Pane, Sri Gustina; Yusrita, Yusrita; Mirza, Teuku
Regress: Journal of Economics & Management Vol. 3 No. 3 (2024)
Publisher : Medan Resource Center

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

Abstract

This study explores efforts to optimize tourism potential to improve the regional economy in Langkat Regency, North Sumatra. With abundant natural and cultural potential, such as Gunung Leuser National Park and Bukit Lawang, Langkat has a great opportunity to develop as a leading tourist destination. This study uses a qualitative method with a case study approach, involving in-depth interviews, observations, and documentation analysis. The results of the study show that, despite having great potential, Langkat Regency still faces various challenges, including limited infrastructure, lack of tourism promotion, and low local community participation. Inadequate infrastructure is the main obstacle in tourism development, while limited promotion results in low awareness of tourists' tourism potential. The active participation of local communities needs to be increased through empowerment and education, so that the economic benefits of tourism can be felt equally. The conclusion of this study emphasizes the importance of careful planning, infrastructure improvement, and effective promotion strategies to optimize the tourism potential of Langkat, which in turn can encourage sustainable regional economic growth.
The Relationship between Organizational Commitment, Self-Efficacy, and Work Motivation with Employee Loyalty at Kana Tamita and Mawar Gas Stations, Langsa City Pratiwi, Rosi; Padang, Horas; Butar - Butar, Ernita Christin; Hutapea, Lambok; Lubis, Rosidah; Yusrita, Yusrita
Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) Vol 5, No 2 (2024): Jurnal Ilmiah Manajemen dan Bisnis (JIMBI) - DESEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jimbi.v5i2.5261

Abstract

This study aims to analyze the relationship between organizational commitment, self-efficacy, work motivation, and employee loyalty at Kana Tamita and Mawar petrol stations, in Langsa City. The research uses a quantitative approach with a survey technique through questionnaires. A total of 46 employees became respondents in this study. Data analysis was carried out using multiple linear regression to determine the influence of each variable on employee loyalty. The results of the study show that organizational commitment, self-efficacy, and work motivation have a positive and significant effect on employee loyalty. Organizational commitment has the most dominant influence compared to other variables, followed by work motivation and self-efficacy. Simultaneously, these three variables explain 56.2% of the variation in employee loyalty. These findings indicate that increased organizational commitment, self-efficacy, and work motivation can increase employee loyalty. Therefore, companies are advised to strengthen their commitment and motivation development programs and increase employee self-efficacy to maintain their loyalty in the long term.
Analysis of the Impact of Remuneration, Supervision, and Work Discipline on Employee Performance Improvement at the North Labuhanbatu Regency Education Office Mangunsong, Junita Apriani; Zulyaden, Ahmad; Fatia, Debi; Nasution, Elinasari; Yusrita, Yusrita
East Asian Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i12.12022

Abstract

This study aims to analyze the influence of remuneration, supervision, and work discipline on employee performance at the North Labuhanbatu Regency Education Office. The research method used a quantitative approach with a survey technique through a questionnaire to 132 employees. The results of multiple linear regression analysis show that these three variables have a positive and significant effect on employee performance, with work discipline having the most dominant influence. The coefficient of determination (R²) of 65.2% indicates that remuneration, supervision, and work discipline together explain employee performance. In conclusion, improving employee performance can be achieved through fair remuneration policies, effective supervision, and strong enforcement of work discipline.
Analysis of the Influence of Competence, Work Attitude, and Incentives on Employee Performance at the North Labuhanbatu Regency Education Office Sari, Maulyna; Siregar, Nasan Martua; Nasution, Ainul Khotimah; Lubis, Ismayani; Siahaan, Hendra; Yusrita, Yusrita
Journal of Finance and Business Digital Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v3i4.12018

Abstract

This study aims to analyze the influence of competence, work attitude, and incentives on employee performance at the North Labuhanbatu Regency Education Office. The research method used a quantitative approach with a questionnaire distributed to 100 respondents. The results of regression analysis show that competence, work attitude, and incentives have a positive and significant influence on employee performance, both partially and simultaneously. Competence has the greatest influence, followed by incentives and work attitudes. The value of the determination coefficient (R²) of 67.8% indicates that these variables explain most of the variations in employee performance. This research suggests the importance of increasing competence, incentives, and positive work attitudes to support optimal employee performance.
Factors Affecting Employee Performance a Study on the Langsa City Pamong Praja and Wilayatul Hisbah Police Unit Azura, Aya Shofia; Repina Simamora, Fitryani Melfa; Afrah, Pheby; Lusida, Novi Mutia; Ritonga, Ali Ibrahim; Yusrita, Yusrita
Economics, Business and Management Science Journal Vol 5, No 1 (2025): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v5i1.689

Abstract

This study aims to identify and analyze factors that affect employee performance in the Pamong Praja Police Unit (Satpol PP) and Wilayatul Hisbah (WH) Langsa City. Using a quantitative approach with a descriptive design, data was collected through a questionnaire distributed to 100 employees. The results showed that employee competence, work motivation, work discipline, leadership, organizational culture, and community support significantly affected employee performance, with an R² of 0.78. The average score for each factor was 4.2 (competence), 4.0 (motivation), 4.1 (discipline), 4.3 (leadership), 3.9 (organizational culture), and 4.1 (community support). This study found that investment in competency training, motivation development, and positive organizational culture improvement is essential to improve employee performance. In addition, community support also plays an important role in facilitating employee duties. This finding is expected to be a reference for management in formulating effective strategies to improve employee performance, so that public services in Langsa City can be improved as a whole.
Co-Authors Afrah, Pheby Alfatia, Tasya Aminuddin Aminuddin Andika Andika Ansari, Febri Ardini, Elsi Azura, Aya Shofia Butar - Butar, Ernita Christin Efendi Sadly Effendi, Syamsul Elny, Sri Fatia, Debi Fauzi Muliawan Isma Firmansyah, Ridho Hak, Rizki Zaenul Hotni Sinamo Huda, Ismi Nur Hutapea, Lambok Huzaini, Rofiqoh Ilmiha, Jalilah Ismail Nasution Ismail Nasution Julkarnain, Julkarnain Khoiriah, Ummi Lestari, Ade Septia Putri Lindung Kaloko Lubis, Ismayani Lubis, Rahma Sari Lubis, Rosidah Lusida, Novi Mutia Luthfiana, Della Nanda M Tahir Mangunsong, Junita Apriani Manullang, Oyong Liza Marisah, Diajeng Mhd Akmalsyah Lubis Nasution, Ainul Khotimah Nasution, Elinasari Nugroho, Joko Purwanto Nur Augus Fahmi Nur Augus Fahmi Nur M Ridha Tarigan Nurholisr, Iman Nurhudawi, Nurhudawi Padang, Horas Pane, Sri Gustina Pangestu, Angga Pratiwi, Rosi Purba, Muhammad Fauzan Rahmarisa, Faty Repina Simamora, Fitryani Melfa Riana, Zenny Ritonga, Ali Ibrahim Ryan Farizal, Ryan Safrida Safrida Sani, Ucok Syahputra Sari, Maulyna Siahaan, Hendra Simbolon, Elfrida Siregar, Nasan Martua Sitompul, Argado Vrits Sonata, Ilham SRI RAHAYU Tahir, Tahir Tammimi, Mhd Khairul Teuku Mirza, Teuku Tri Kartika Yudha Triastuti, Henny Wahyuni, Neni Sri Zenni Riana Zulyaden, Ahmad