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All Journal Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Jurnal Akuntansi dan Pajak LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Owner : Riset dan Jurnal Akuntansi International Journal of Business Economics (IJBE) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) SOSEK: Jurnal Sosial dan Ekonomi International Journal of Educational Review, Law And Social Sciences (IJERLAS) Proceeding International Seminar of Islamic Studies FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Balance : Jurnal Akuntansi dan Manajemen Prosiding Seminar Nasional Universitas Serambi Mekkah International Journal Of Economics Social And Technology Journal of International Conference Proceedings
Saragih, Fitriani
Universitas Muhammadiyah Sumatera Utara
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Journal : Owner : Riset dan Jurnal Akuntansi

 1 
Model Pengelolaan Keuangan Berbasis Literasi Keuangan dan Inklusi Keuangan : Studi pada UMKM di Kota Binjai Dahrani Dahrani; Fitriani Saragih; Pandapotan Ritonga
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.778

Abstract

This study aims to produce a Model of Financial Management Based on Financial Literacy and Financial Inclusion: A Study on MSMEs in Binjai City. Meanwhile, the research time until the completion stage is estimated to be approximately 8 months from March 2021 to October 2021. This research is basic research. The population and sample in this study were taken from 205 Micro, Small and Medium Enterprises in Binjai City, through collaboration using a cluster sampling approach in 5 sub-districts in Binjai City, as well as random sampling based on the criteria of type, duration, and average level. business profit. Primary data collection was carried out using a survey method using a questionnaire (questionnaire). The data analysis technique used is descriptive statistical analysis and SEM-PLS with the help of Smart PLS software. The results showed that based on the results of data processing from the structural model, the results obtained that the Financial Literacy variable had a significant positive effect on Financial Inclusion: A study on MSMEs in Binjai City. Financial Literacy has a significant positive effect on Financial Management: Study on MSMEs in Binjai City. Financial Inclusion has a significant positive effect on Financial Management, and Financial Inclusion can positively mediate Financial Literacy on Financial Management: Study on MSMEs in Binjai City.
Pengaruh Kecerdasan Emosional Dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi Pada Mahasiswa Akuntansi FEB UMSU Hafsah Hafsah; Zulia Hanum; Fitriani Saragih; Retno Widia Ningsih
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1260

Abstract

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh kecerdasan emosional terhadap Tingkat Pemahaman Akuntansi, untuk menguji dan menganalisis perilaku belajar mahasiswa terhadap Tingkat Pemahaman Akuntansi dan untuk menguji dan menganalisis pengaruh kecerdasan emosional dan perilaku belajar mahasiswa terhadap Tingkat Pemahaman Akuntansi. Teknik analisis yang digunakan dalam penelitian ini adalah analisis data kuantitatif, yakni menguji dan menganalisis data melalui penyebaran kuesioner secara online kepada responden, Adapun populasi penelitian berjumlah 371 mahasiswa dengan target sampel sebanyak 175 orang dan yang mengembalikan kuesioner sehingga menjadi responden tetap sebanyak 55 orang, Teknik analisis yang digunakan adalah regresi linier berganda. Hasil peneltian menunjukkan kecerdasan emosional tidak berpengaruh terhadap Tingkat Pemahaman Akuntansi, perilaku belajar mahasiswa berpengaruh terhadap Tingkat Pemahaman Akuntansi dan kecerdasan emosional dan perilaku belajar mahasiswa berpengaruh terhadap Tingkat Pemahaman Akuntansi. Hasil penelitian secara parsial membuktikan bahwa Kecerdasan Emosional tidak berpengaruh terhadap Tingkat Pemahaman Akuntansi pada Mahasiswa FEB UMSU, Hasil penelitian secara parsial membuktikan bahwa Perilaku Belajar Mahasiswa berpengaruh terhadap Tingkat Pemahaman Akuntansi pada Mahasiswa FEB UMSU, Hasil penelitian secara simultan membuktikan bahwa Kecerdasan Emosional dan Perilaku Belajar Mahasiswa berpengaruh terhadap Tingkat Pemahaman Akuntansi pada Mahasiswa FEB UMSU.
Perkembangan UMKM Di Indonesia : Peran Pemahaman Akuntansi, Teknologi Informasi dan Sistem Informasi Akuntansi Fitriani Saragih; Rahmat Daim Harahap; Nurlaila
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1427

Abstract

This study aims to determine the development of MSMEs in Indonesia which is influenced by several factors including the role of understanding accounting, information technology, and information systems. The sampling technique used a census technique with a total of 100 respondents who were randomly selected. The analytical test tool used is SmartPLS v.3.2.9 with the SEM (Structural Equation Modeling) analysis method. This analysis is a statistical testing technique to describe the simultaneous linear relationship between indicator variables and variables that cannot be measured directly. This research method uses a quantitative approach with explanatory research with measurement models of Convergent Validity, Discriminant validity, Composite reliability, Alpha Cronbach indicators, and statistical hypothesis testing. The results of this study indicate that the P-Values are 0.000 <0.05 so that Accounting Understanding has a positive and significant influence on the development of MSMEs in Indonesia, the P-Values are 0.054 > 0.05 so that the Utilization of Information Technology has no direct and significant influence on The development of MSMEs in Indonesia and the influence of the variable Accounting Information System on the development of MSMEs has a P-Value of 0.001 <0.05 so that the Accounting Information System has a direct and significant effect on the development of MSMEs in Indonesia.
Pengaruh Good Corporate Governance Terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Syahputri, Lia; Saragih, Fitriani
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1763

Abstract

This research was conducted with the aim to determine the effect of board of commissioners ownership, board of directors ownership and audit committee ownership on profitability in banking companies listed on the Indonesia Stock Exchange. The population in this study were all banking companies listed on the Indonesia Stock Exchange while the samples that met the observation sampling criteria were conducted for six years and as many as eight banking companies were listed on the Indonesia Stock Exchange. This research approach uses associative research. Data collection techniques in this study using documentation techniques. and the analysis technique used is multiple linear regression analysis, hypothesis testing and the coefficient of determination. The results partial test proves that the board of commissioners ownership and directors ownership variable have a significant effect on profitability while partially it proves that the board of audit committee ownership variables has no effect on profitability in banking companies listed on the Indonesia Stock Exchange
Co-Authors Amara, Tasya Anriza Witi Nasution Artika Dewi Dahrani . Dahrani, Dahrani Daulay, Safitri Srijayanti Edisah Putra Nainggolan Eka Nurmala Sari Elizar Sinambela Hafsah Hafsah Iskandar Muda Isnaini Harahap Jufrizen Liza, Vira Novira M. Shabri Abd. Majid Maya Sari Novien Rialdy Nurlaila Pandapotan Ritonga Pandapotan Ritonga Pandapotan Ritonga, Pandapotan Perangin Angin, Darmayana Rahmat Daim Harahap Retno Widia Ningsih Saparuddin Siregar Saripuddin Hsb, Jasman Shafira Sri Ningsih Sudirman Suparmin Sugianto Sugianto Syahputri, Lia Tuti Anggraini Wahyu Syarvina Zulia Hanum