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All Journal Niagawan JAKPI Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) JURNAL PENGABDIAN KEPADA MASYARAKAT LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) JCRS (Journal of Community Research and Service) JURNAL EKONOMI SYARIAH Ihsan: Jurnal Pengabdian Masyarakat PROFICIO: Jurnal Pengabdian Masyarakat Share: Jurnal Ekonomi dan Keuangan Islam PEKBIS Socius: Social Sciences Research Journal Neraca Manajemen, Akuntansi, dan Ekonomi
Akmal Huda Nasution, Akmal Huda
Universitas Negeri Medan
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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OTONOMI DAERAH : MASALAH DAN PENYELESAIANNYA DI INDONESIA Nasution, Akmal Huda
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 4, No 2 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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

Abstract

The spirit of reform resulted in a new system of governance called regionalautonomy and a regional development strategy as well as the empowerment anddevelopment in accordance with the conditions of Indonesian society is currently inprogress in order to develop democracy in various aspects. This strategy isimplemented as a counter to the economic crisis and the confidence which thenimpact on the change of political power in Indonesia. Regional autonomy and theproblem has been a growing discourse in line with the implementation of regionalautonomy in Indonesia. Regional autonomy is an idea that is ideal for the Republicof Indonesia, but it does not mean that the concept can be implemented simplyflawless and shortcomings. The implementation of regional autonomy and theproblem is still to be studied for academicians and practitioners government,because our country is currently still continue to seek the most appropriate form inthe Indonesian community welfare efforts. The negative impact of the emergence ofregional autonomy is an opportunity for the individuals at the local level for variousoffenses , the appearance of conflict between the central government , and theemergence of the gap between high -income areas Dangan area stillberkembang.Bisa seen that there are still many problems accompany the passageof regional autonomy in Indonesia . The problems that would have sought a solutionand the solution so that the original purpose or noble ideals of autonomy can beachieved and realized will.Keywords: Local autonomy, economic crisis, reform, strategy, counter
PENGARUH SIZE, FREE CASH FLOW, DISCRETIONARY EXPENSE RATIO, ROA, TOBINS Q, LEVERAGE RATIO, TERHADAP STICKY COST BEHAVIOR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015 dumaris sidabutar; khairunnisa harahap; akmal huda nasution
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 6, No 01 (2018): Jakpi Vol 06 No 01 Edisi April 2018
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v6i01.11162

Abstract

The problem in this research is that sticky cost behavior can bring adverse effects for companies where the higher level of sticky cost behavior in the company then the company will more difficult to achieve profit. This study aims to determine the indication of Sticky cost behavior in manufacturing companies listed on the IDX period 2013-2015 and to see whether the behavior of sticky cost is influenced by Size, Free Cash Flow, Discretionary Expense Ratio, Return on Assets, Tobins'Q, and Leverage.The population used in this study are all manufacturing companies listed on the BEI in 2013-2015. Of the 143 listed companies, 89 sample companies were selected using purposive sampling method. The data used in this study is secondary data, by downloading financial statements (Financial Report) from the website www.idx.co.id. Hypothesis test in this study using ABJ model which is a modification of multiple linear regression model introduced by Anderson, Balakhrisman, Janakiraman (2003).The result of hypothesis testing shows that there is indication of sticky cost behavior at manufacturing company in BEI. simultaneously show that. Size, Free Cash Flow, Discretionary Expense Ratio, Return on Assets, Tobins'Q, and Leverage influence sticky cost behavior. only partially Tobins'Q has effect Gradually Sticky cost behavior. This means that the higher tobins'Q indicates the company is less able to manage the cost properly so that the cost of Sticky increased. while Size, Free Cash Flow, Discretionary Expense Ratio, Return onAsset, and Leverage have no effect on Sticky cost behavior. This means that if Size, Free Cash Flow, Discretionary Expense Ratio, Return on Asset, and Leverage increase then the company is able to adjust the cost well in accordance with the movement of sales resulting in sticky costs can be overcome in other words sticky cost will be lower.The conclusion of this research is that there are indications of sticky cost behavior on manufacturing companies in BEI and Size, Free Cash Flow, Discretionary Expense Ratio, Return on Assets, Tobins'Q, and Leverage simultaneously affect the behavior of sticky cost.
EKSISTENSI DAN POPULARITAS SUKUK DI INDONESIA : SUKUK IJARAH Akmal Huda Nasution; - Faisal
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 9, No 1 (2021): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v9i1.25710

Abstract

ABSTRAKSukuk merupakan salah satu instrumen keuangan yang cukup menarik bagi masyarakat yang ingin berinvestasi pada instrumen keuangan berbasis syariah. Investasi sukuk di Indonesia telah terjamin dasar hukum dan legalitasnya. Sukuk terdiri dari beberapa jenis, sesuai dengan akad yang digunakan. Salah satu jenis akad pada sukuk yang populer dan paling banyak di terbitkan baik negara maupun korporasi ialah sukuk ijarah. Data persentase sukuk ijarah yang beredar dari tahun 2019-2020 akan membuktikan eksistensi dan popularitas sukuk ijarah tersebut. Umumnya sukuk ijarah menjadikan aset properti sebagai underlying asset sehingga menarik minat masyarakat dengan asumsi investasi properti akan cukup menjamin dan menguntungkan. Namun, masyarakat tetap harus selektif dalam memilih produk investasinya. Oleh karena itu, pembahasan terkait sukuk secara umum dan sukuk ijarah secara khusus masih sangat penting. Hal-hal mendasar dari sukuk wajib diketahui oleh calon investor agar proses investasi dapat berjalan lancar dan investor mendapatkan hasil sesuai yang diinginkan.Kata Kunci : Keuangan Syariah, Sukuk, Sukuk Ijarah
Analisis Pengaruh Budaya Organisasi, Gaya Kepemimpinan, dan Kepuasan Kerja Terhadap Kinerja Pegawai Pada Pemerintah Kabupaten Deli Serdang juliadi juliadi; yulita triadiarti; akmal huda nasution
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 3, No 1 (2016): Jakpi Vol 03 No 01 Edisi April 2016
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v3i1.7430

Abstract

The problems discussed in this study is whether the organizational culture, leadership style and job satisfaction simultaneously affect the performance of employees at the Department of Public Works Deli Serdang regency. This study aims to determine the influence of the analysis of organizational culture, leadership style and job satisfaction on employee performance in Deli Serdang regency administration. The population in this study was an employee at the Department of Public Works Deli Serdang regency. Sources of data in this study are derived from primary data in the form of questionnaire respondents. The variable in this study is vaiabel free (independent), ie Cultural Organization (X1), Leadership Style (X2) and Job Satisfaction (X3). While the dependent variable ( devendent ) is Employee Performance (Y). Data analysis used is multiple regression analisia (multiple regretion).The results showed that simultaneous organizational culture has a significant negative effect on the performance of employees at the Department of Public Works Deli Serdang regency, in other words Ha rejected. While the leadership style and job satisfaction have a significant positive effect on the performance of employees at the Department of Public Works Deli Serdang regency , in other words Ha accepted. Significant value of 0.000 and the value of F at 25 056 . Significance value less than 0.05 and the value of F is greater than F table value (25.056 > 2.911). This is evidenced from the influence of organizational culture on employee performance declined significantly, while the leadership style and satisfaction significantly acceptable .The conclusion of this study is organizational culture has a significant negative effect on the performance of employees at the Department of Public Works Deli Serdang, while the leadership style and job satisfaction has a significant positive effect on the performance of employees at the Department of Public Works Deli Serdang regency administration simultaneously
Pengaruh Praktik Internet Financial Reporting (Ifr) Terhadap Nilai Pasar Perusahaan (Studi Empiris Pada Perusahaan Lq45 Yang Terdaftar Di Bursa Efek Indonesia) Dian Annisa Putri; Khairunnisa Harahap; Akmal Huda Nasution
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 7, No 2 (2019): September
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v7i2.18154

Abstract

Abstract : The problem in this research is the advancement of technology to make the company that makes official website in disclosing financial and nonfinancial information, Internet change the presentation of company information. This research aims to determine the influence of Internet Financial Reporting practices on the market value of LQ45 decisively company listed on the Indonesia Stock Exchange (IDX) period 2018. The population of this research is 50 LQ45 companies listed on the Indonesia Stock Exchange (IDX) period 2018. The sampling method used is purposive sampling, with a sample number of 32 companies. The data analysis technique in this study is a double linear regression analysis. An independent variable is internet financial reporting. The research uses control variables i.e. EPS, Bvps, company size, profitability, liquidity, and leverage. The dependent variables in this study are the company's market value. The results in this study of internet financial reporting practices influenced the company's market value. Two control variables i.e. company size and profitability are influential to the company's market value. While the variable control eps, bvps, liquidity and leverage have no significant effect on the company's market value.   The conclusion in this study is that internet financial reporting practices have significant effect on the company's market value. Variable size control firms and profitability have significant effect on the company's market value. However for variable control EPS, Bvps, liquidity, and leverage have no significant effect on the company's market value.Keywords: Internet Financial Reporting, Company market value
Pengaruh Corporate Social Responsibility Terhadap Earning Quality Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 - 2017 Supriani Hutasoit; Khairunnisa Harahap; Akmal Huda Nasution
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 8, No 1 (2020): Jakpi Vol :8 No.1 2020
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v8i1.19134

Abstract

Abstract : The problem in this research is that the number of companies conducting corporate social responsibility (CSR) at the moment to get a positive image of the parties concerned with the sustainability of the company. On the other hand, management can also perform actions such as earnings management practices. Therefore, this study aimed to examine whether the company contributes to corporate social responsibility (CSR) tend to avoid actions kualitias profit management resulting in better profit or otherwise. In this study aimed to examine the effect of disclosure of corporate social responsibility towards the quality of earnings in mining companies listed on the Indonesia Stock Exchange 2015-2017.The study population was a mining company listed on the Stock Exchange in  2015-2017  as  many  as  42  companies.  Samples  are  12  companies  with purposive  sampling  method,  with  quantitative research.  The  data  used  is secondary data, the company's financial statements were    obtained from www.idx.co.id, https://finance.yahoo.com,  as well  as  from  the  company's official  website.  The  data  analysis  technique used  is  descriptive  statistics, normality test, assuming classical, multiple regression analysis, the coefficient of determination, F-statistics test and t-test statistics.The dependent variable in this study is the quality of earnings through proxied using discretionary accruals (DAC). The independent variable used is CSR and CSR Index (CSRI) using GRI guidelines. This study also uses control variables firm size, leverage, and profitability. The analytical method used in this research is regression analysis with SPSS 20. Based on the results of this study to simultaneously show that CSR variables significantly influence the quality of earnings through discretionary accruals (DAC). This is evidenced by the significant value of CSR simultaneously (Test f) of 0.001 or less than 0.05. While the significance of CSR partially (t test) of0.489 or greater than 0.05. It is concluded that CSR simultaneously affect the earnings quality. However, CSR is partially no effect on earnings quality through discretionary accruals (DAC). While the control variables in this study such as firm size and leverage does not affect the quality of earnings. While the profitability variable effect on earnings quality. Keywords: Earnings Quality, Corporate Social Disclosure, Firm Size, Leverage and Profitability 
PENGEMBANGAN VARIAN RASA PRODUK KRIPIK PISANG INDUSTRI RUMAH TANGGA DI KECAMATAN PERCUT SEI TUAN Yulita Triadiarti; Akmal Huda Nasution; Ade Chairunnisa Gultom
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 23, No 4 (2017): OKTOBER - DESEMBER
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v23i4.8600

Abstract

AbstrakKegiatan pengabdian kepada masyarakat adalah pemberdayaan masyarakat untuk mengembangkan kegiatan sosial ekonomi, khususnya para ibu-ibu rumah tangga untuk meningkatkan perannya dalam keluarga maupun masyarakat, merangsang kelompok untuk dapat mandiri dalam membangun ekonomi keluarga dengan melakukan usaha-usaha produktif, dan memberikan tambahan pengetahuan dan pengalaman berorganisasi maupun mengatur pengelolaan keuangan. Kelompok Usaha Kripik Pisang ini belum pernah mendapatkan pembinaan dari pemerintah. Masalah utama yang mereka hadapi adalah kurangnya modal, minat, serta keterampilan dalam berinovasi. Kurangnya alat seperti mesin press (oven) kripik pisang menjadi kendala untuk belajar. Masih terbatasnya pengetahuan mengenai peluang usaha dan kemampuan mengetahui trend pasar, serta kurangnya pengetahuan mengenai pengelolaan keuangan dan kelayakan usaha yang akan di jalankan. Masalah tersebut mengurangi minat dan motivasi masyarakat untuk belajar dan berusaha. Melalui kegiatan pengabdian masyarakat ini diharapkan anggota kelompok dapat mengembangkan potensinya sehingga dapat meningkatkan taraf hidup keluarga dengan memberikan pelatihan dan pendampingan kewirausahaan untuk memberdayakan anggota kelompok melalui usaha ekonomi produktif. Pendekatan yang di lakukan pertama kali adalah memberikan pemahaman dan pengertian bahwa membangkitkan industri rumah tangga dimaksudkan untuk menjadikan masyarakat yang mandiri dalam mengembangkan perekonomian. Berusaha menumbuhkan semangat berwirausaha dalam meningkatkan pendapatan rumah tangga melalui usaha ekonomi produktif. Karena pengentasan kemiskinan di Indonesia di lakukan dengan pemberdayaan masyarakat untuk memperbaiki dan meningkatkan kesejahteraan masyarakat. Pendekatan kedua, adalah dengan memberikan materi mengenai pengelolaan keuangan dan kelayakan usaha yang di jalankan. Tahap selanjutnya adalah dengan memberikan alat mesin press (oven) guna menunjang kelancaran usaha yang selalu menjadi kendala dalam menyelesaikan pesanan.Kata Kunci: Pemberdayaan, Pendampingan dan pelatihan kewirausahaan, kelompok usaha industri rumah tangga.Abstract Community service is community empowerment to develop socio-economic activities, especially housewives to improve their role in family and society, stimulate groups to be self-reliant in building family economy by conducting productive efforts, and provide additional knowledge and experience organize and manage financial management. This business group of Banana Chips has never received coaching from the government. The main problem they face is the lack of capital, interest, and skills in innovating. Lack of tools such as a press machine (oven) banana chips became an obstacle to learning. Limited knowledge about business opportunities and ability to know market trends, and lack of knowledge about financial management and business feasibility to be run. The problem reduces people's interest and motivation to learn and work. Through community service activities it is expected that group members can develop their potential so as to improve the living standard of the family by providing training and entrepreneurship assistance to empower group members through productive economic endeavors. The first approach is to provide understanding and understanding that generating home industries is intended to make people self-sufficient in developing the economy. Seeks to foster entrepreneurship spirit in increasing household income through productive economic effort. Because poverty alleviation in Indonesia is done by empowering the community to improve and improve people's welfare. The second approach, is to provide material on financial management and business feasibility in the run. The next stage is to provide a tool press machine (oven) to support the smooth business that is always a constraint in completing the order.Keywords: empowerment, mentoring and entrepreneurship training, business group of home industry.
Analisis Faktor yang Mempengaruhi Penggunaan Aplikasi Fintech Pegadaian Syariah di Kalangan Mahasiswa Akmal Huda Nasution; Esa Setiana; Dedy Husrizal Syah; Haikal Rahman
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v5i1.10272

Abstract

Penelitian ini bertujuan untuk mempelajari tentang pengaruh dari perceived usefulness terhadap behavioral intention to use penggunaan aplikasi fintech Pegadaian Syariah, pengaruh dari perceived ease of use terhadap behavioral intention to use penggunaan aplikasi fintech Pegadaian Syariah, pengaruh dari perceived risk terhadap behavioral intention to use penggunaan aplikasi fintech Pegadaian Syariah di kalangan mahasiswa Fakultas Ekonomi Unimed, Jenis penelitian ini menggunakan survei/ kuesioner. Sampel Penelitian ini adalah 100 orang responden yang dipilih dengan metode non probability sampling. Data informasi penelitian dikumpulkan melalui instrumen kuesioner. Analisa data digunakan dengan aplikasi SEM-PLS. Hasil penelitian menemukan bahwa perceived usefulness berpengaruh positif dan signifikan terhadap behavior intention dalam menggunakan fintech Pegadaian Syariah, perceived ease of use berpengaruh positif dan signifikan terhadap behavioral intention dalam penggunaan fintech Pegadaian Syariah dan perceived risk memiliki pengaruh positif terhadap behavior intention dalam menggunakan fintech Pegadaian Syariah
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PAJAK EKSPOR TERHADAP PERDAGANGAN MINYAK SAWIT DI INDONESIA Akmal Huda Nasution; Faisal '
PEKBIS Vol 8, No 1 (2016)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (90.831 KB) | DOI: 10.31258/pekbis.8.1.62-72

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi VolumeEkspor (VE) sebagai variabel dependen dan Produksi Minyak sawit (PR), HargaCPO domestic (CPOI), Harga CPO dunia (CPOW), Nilai Tukar (ER) dan PajakEkspor (PE) sebagai variabel independen. Penelitian ini juga bertujuan untukmelihat efektifitas pajak ekspor dengan melihat pengaruhnya terhadap produksi,harga CPO dalam negeri dan volume ekspor. Data yang digunakan dalam penelitianmenggunakan data sekunder dan pengolahan data dengan analisis kuantitatif.Untuk menaksir factor yang mempengaruhi volume ekspor digunakan model regresiberganda dengan estimasi model OLS.Hasil regresi yang diperoleh menunjukkan bahwa PR, CPOI berkorelasi positifsecara signifikan berpengaruh terhadap peningkatan VE. Sedangkan nilai tukar danpajak ekspor secara signifikan berkorelasi negative terhadap VE. Harga CPO duniaberkorelasi positif namun tidak berpengaruh secara signifikan terhadap VE. Hasilregresi dalam melihat dampak PE terhadap PR, CPOI dan VE berkorelasi negativedan signifikan. Peningkatan PE CPO akan berdampak pada penurunan pangsaekspor akibat menurunnya daya saing industri, penurunan TBS, pemiskinan petanidan terhambatnya upaya peningkatan produktivitas lahan sawit.Pengembangan industri hilir melalui instrument peningkatan PE tidak akan efektiftanpa dibarengi dengan pengembangan infrastruktur dan insentif investasi, sertadapat mengancam terjadinya involusi industri hulu, menciutnya kesempatan kerjadan penerimaan Negara.Kata kunci: Volume ekspor, pajak ekspor
PENERIMAAN ISLAMIC FINANCIAL TECHNOLOGY (IFINTECH) DENGAN PENDEKATAN PENGEMBANGAN TECHNOLOGY ACCEPTANCE MODEL (TAM) PADA PELAKU UMKM DI KOTA MEDAN Khairunnisa Harahap; Akmal Huda Nasution; Jumiadi A.W.; Andri Zainal
NIAGAWAN Vol 13, No 2 (2024): NIAGAWAN VOL 13 NO 2 Juli 2024
Publisher : Fakultas Ekonomi Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/niaga.v13i2.53521

Abstract

Penelitian ini ingin melihat bagaimana penerimaan generasi milenial terhadap  penggunaan layanan perbakan Syariah dengan sampel para pemilik dan pegawai UMKM yang ada di kota Medan dengan Teknik Snowboll dengan menggunakan Ektensi Theory Exceptance Model, karena Kaum milenial merupakan orang yang tidak bisa lepas dari kecanggihan teknologi, terutama dalam hal bisnis. Semua urusan bisnis juga dilakukan dengan kecanggihan teknologi. Tren digital di bank syariah ini tentunya akan sangat menunjang berbagai keperluan, mulai dari penerimaan pembayaran, cek saldo sampai transaksi untuk investasi
Co-Authors - Faisal - Faisal, - A.W., Jumiadi Ade Chairunnisa Gultom Andri Zainal Azis, Adek Cerah Kurnia Dedy Husrizal Syah, Dedy Husrizal Deo Demonta Panggabean Dian Annisa Putri dumaris sidabutar Esa Setiana Faisal ' Fakhri, Ulumuddin Nurul Fitrawaty Haikal Rahman Harahap, Khairunnisa Imawan, Roland juliadi juliadi Jumiadi A.W. Khairul Amdani Khairunnisa Harahap khairunnisa harahap Khairunnisa Harahap Lumban Gaol, Adriana Y D Matondang, Khairani Alawiyah Mukti Hamjah Harahap, Mukti Hamjah Nababan, Stefany N.I Nurhayani, Ulfa Pandia, Yolipia Besalel Br Pintor Simamora Purba, Erni Luxy Putra, Hendra Kurnia Rahman, Haikal Rini Herliani Ritonga, Shofy Wardah Simbolon, Arabella Vanya Damara Sitorus, Safitri Fadilah Ayu Supriani Hutasoit Tapi Rumondang Sari Siregar triadiarti, yulita