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<![CDATA[The Effect of Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence on Ethical Behavior of Educator Accountants at Private Universities in North Sumatra ]]>
<![CDATA[Fitriani Saragih]]>;
<![CDATA[Novien Rialdy]]>;
<![CDATA[Edisah Putra Nainggolan]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 4, No 2 (2021): Vol 4, No 2 (2021): Proceedings of the 10th International Conference of Project ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/jicp.v4i2.1258
<![CDATA[Ethical behavior is defined as behavior that adheres to universally accepted societal norms in regards to right and good activities. This ethical behavior can influence the quality of individuals (workers) who are influenced by external variables that create principles that are lived in the shape of behavior. The purpose of this study was to determine the effect of intellectual intelligence, emotional intelligence and spiritual intelligence on the ethical behavior of educator accountants at private universities in North Sumatra. The population in this study were all accounting lecturers who teach at private universities in North Sumatra. While the number of samples in the study was a sample of 206 educator accountants. Questionnaires and interviews are used to collect data, and multiple linear regression is used to analyze it. The findings revealed that intellectual intelligence, emotional intelligence, and spiritual intelligence all had a partial and simultaneous impact on the ethical behavior of educator accountants at private colleges in North Sumatra.]]>
<![CDATA[Pengaruh Kecerdasan Emosional Dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi Pada Mahasiswa Akuntansi FEB UMSU ]]>
<![CDATA[Hafsah Hafsah]]>;
<![CDATA[Zulia Hanum]]>;
<![CDATA[Fitriani Saragih]]>;
<![CDATA[Retno Widia Ningsih]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i1.1260
<![CDATA[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.]]>
<![CDATA[Kelangkaan dan Lonjakan Harga Minyak Goreng di Indonesia Dalam Perspektif Ekonomi Islam ]]>
<![CDATA[Fitriani Saragih]]>;
<![CDATA[M. Shabri Abd. Majid]]>;
<![CDATA[Anriza Witi Nasution]]>;
<![CDATA[Pandapotan Ritonga]]>
<![CDATA[ Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 22, No 2 (2022) ]]>
Publisher : <![CDATA[UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA ]]>
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DOI: 10.30596/ekonomikawan.v22i2.11422
<![CDATA[Since the end of 2021, the Indonesian people have again faced the issue of scarcity and soaring cooking oil prices. The government's efforts to overcome the scarcity of cooking oil production have actually benefited palm oil corporations so that the spike in cooking oil prices will continue until mid-2022 and cooking oil shortages are still being found. This study aims to describe the concept of production, scarcity of production and soaring cooking oil prices in an Islamic economic perspective. To discuss the intended purpose, this study uses the library research method, namely by reviewing the relevant literature both from books, articles and reports. The results showed that the scarcity of cooking oil caused a spike in cooking oil prices in Indonesia. This happens when government policies are not fully in accordance with Islamic economic values. The monopoly activities carried out by palm oil corporations have caused a spike in the price of cooking oil which is very much against the values of goodness. In the view of Islam, the aim of production should be to provide benefit, not hardship to society. Production in the Islamic economy is a collective obligation and the law is fardhu kifayah where producers must produce cooking oil as a basic need in adequate quantities. In Islamic economics, the term scarcity is not known due to limited natural resources, because Allah has guaranteed all human needs on earth. The scarcity of cooking oil that occurs is due to one of them being stockpiled by entrepreneurs or the non-distribution of the cooking oil which has resulted in a spike in the price of cooking oil in Indonesia.]]>
<![CDATA[CSR: Analisis Dampak Pada Profitabilitas Perusahaan Konstruksi ]]>
<![CDATA[Fitriani Saragih]]>
<![CDATA[ Prosiding Seminar Nasional USM Vol 3, No 1 (2022): SEMNAS MULTIDISIPLIN ILMU ]]>
Publisher : <![CDATA[Universitas Serambi Mekkah ]]>
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<![CDATA[CSR adalah tanggung jawab suatu perusahaan terhadap lingkungan dan masyarakat dimana CSR bisa dijadikan suatu alat promosi baru untuk mendapatkan citra positif dari masyarakat . Adapun tujuan penelitian ini adalah mengetahui, menganalisis dan membuktikan secara empiris pengaruh biaya Corporate Social Responsibility (CSR) terhadap profitabilitas ( Net Profit Margin ) pada perusahaan konstruksi . Metode yang digunakan adalah adalah penelitian assosiatif yang bertujuan untuk mengetahui hubungan pengaruh dan fenomena antara dua variabel atau lebih. Adapun sumber data yang digunakan adalah data sekunder dengan teknik pengumpulan data studi dokumentasi. Teknik penentuan sampel dalam penelitian ini yaitu purposive sampling. Pengujian hipotesis yang digunakan adalah analisis regresi linear sederhana dan Uji T. Hasil penelitian menunjukkan bahwa biaya Corporate Social Responsibility (CSR) berpengaruh signifikan terhadap Profitabilitas yang diproksikan dengan Rasio Net Profit Margin (NPM) pada perusahaan Konstruksi.Kata Kunci: CSR, Profitabilitas (NPM)]]>
<![CDATA[The Effect of Emotional Intelligence and Locus of Control on Ethical Behavior of Educator Accountants at Private Universities in North Sumatra ]]>
<![CDATA[Fitriani Saragih]]>;
<![CDATA[Novien Rialdy]]>;
<![CDATA[Edisah Putra Nainggolan]]>
<![CDATA[ Journal of International Conference Proceedings Vol 5, No 4 (2022): FEBIC International Conference Proceeding ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/jicp.v5i4.1914
<![CDATA[Ethical behavior is defined as behaving in a way that meets the expectations of society as a whole when it comes to doing what is right and good. Ethical behavior can have a positive impact on the quality of individuals who are influenced by external factors. By living by principled values, these individuals can develop healthy behavioral patterns. The purpose of this study was to determine the effect of emotional intelligence and locus of control on the ethical behavior of educator accountants at private universities in North Sumatra. All of the accounting professors that instruct at private universities in North Sumatra made up the study's population. While there were 206 educator accountants included in the study's sample size. Data is gathered through surveys and interviews, and multiple linear regression is utilized to evaluate it. The findings revealed that there is a significant influence of emotional intelligence and locus of control on the Ethical Behavior of Educator Accountants at private colleges in North Sumatra.]]>
<![CDATA[Analisis Determinan Paktik Manajemen Laba Pada Bank Umum Syariah di Indonesia ]]>
<![CDATA[Fitriani Saragih]]>;
<![CDATA[Rahmat Daim Harahap]]>;
<![CDATA[Saparuddin Siregar]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 23, No 1 (2023): Maret ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
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DOI: 10.30596/14882
<![CDATA[This study aims to examine the determinants of factors influencing the management of earnings management practices in Islamic banks in Indonesia. The factors affecting earnings management are reflected in the Camel Ratio in the form of capital adequacy, return on assets, return on equity and financing to deposit ratio. The population in this study are all Islamic commercial banks in Indonesia, with a sample of 60 companies. The data analysis technique used in this research is multiple linear regression. The results of this study indicate that CAR, RORA, ROE have no significant effect on earnings management, then the FDR variable has a significant effect on earnings management and furthermore, together the variables CAR, RORA, ROE and FDR have an influence on earnings management at banks. general sharia in Indonesia.]]>
<![CDATA[Perkembangan UMKM Di Indonesia : Peran Pemahaman Akuntansi, Teknologi Informasi dan Sistem Informasi Akuntansi ]]>
<![CDATA[Fitriani Saragih]]>;
<![CDATA[Rahmat Daim Harahap]]>;
<![CDATA[Nurlaila]]>
<![CDATA[ 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 : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i3.1427
<![CDATA[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.]]>
<![CDATA[MODERATION OF ISLAMIC CORPORATE GOVERNANCE ON CORPORATE SOCIAL REPORTING DISCLOSURES ]]>
<![CDATA[Saragih, Fitriani]]>;
<![CDATA[Nainggolan, Edisah Putra]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 6 (February 2024) ]]>
Publisher : <![CDATA[Proceeding International Seminar of Islamic Studies ]]>
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<![CDATA[Disclosure Information about impact social, environmental, and economic from the operation business, will give transparency to various holder interests about How the company manages the impact on society and the environment. Information disclosed can influence the perception and reputation company in the eyeholder's interest. Study This aims To disclose related matters with Corporate social reporting policy in the Sharia banking industry in Medan City. The Corporate social reporting policy will be tested by using Islamic Corporate Governance as a moderating variable with the perception of society and image positive as variables that influence it. Population study This is customers Sharia banking in Medan City is Bank Muamalat Indonesia and Bank Syariah Indonesia with a sample of as many as 100 people. Research results show that Positive Perception Image is influential Regarding CSR. Perception positively about CSR can increase the reputation company in the eyes of consumers, customers and stakeholders interest other. ICG is influential towards CSR, The influence of Islamic Corporate Governance (ICG) on Corporate Social Responsibility (CSR) reflects How Islamic values and principles influence the policies and practices of a company is not quite enough to answer social. Research results show Perception and image are positively moderated by ICG. ICG can ensure that Sharia principles are accommodated with Good in Company policies and practices. ]]>
<![CDATA[Attitude, Perceived Behavioral Control, Organizational Commitment and Intention to Whistleblowing: The Moderating of Religiosity ]]>
<![CDATA[Saragih, Fitriani]]>;
<![CDATA[Dahrani, Dahrani]]>;
<![CDATA[Ritonga, Pandapotan]]>;
<![CDATA[Amara, Tasya]]>;
<![CDATA[Liza, Vira Novira]]>
<![CDATA[ International Journal of Business Economics (IJBE) Vol 6, No 1 (2024): September - Desember ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/ijbe.v6i1.21440
<![CDATA[Purpose – This study aims to determine the factors that most influence the Determinant Model of Intention to Whistleblowing with Religiosity as a Moderating Variable: Survey of State Civil Apparatus in The Government of Medan.Methodology – The research approach used in this research is to use an associative approach. The location of this research is Medan, and the subject is the State Civil Apparatus in the Government of Medan. The population of this study was all state civil apparatuses in the government of Medan. This study looked for suitable respondents who have shopped at minimarkets more than once. The sampling technique used is non-probability (non-probability), more precisely, purposive sampling. This study uses Structural Equation Modeling (SEM) based on Partial Least Square (PLS), an alternative model estimation method, to answer the problem formulation.Findings – Based on the analysis that has been done, the results show that attitudes, perceptions of control, and organizational commitment affect the intention to do whistleblowing, and religiosity can moderate the influence of attitudes, perceptions of behavioral control, and organizational commitment on the intention to do whistleblowing.Originality/Novelty – The study model includes five variables and uses the notion of moderation by employing SEM-PLS to evaluate each connection in the model.]]>
<![CDATA[Pengaruh Good Corporate Governance Terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Syahputri, Lia]]>;
<![CDATA[Saragih, Fitriani]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v8i1.1763
<![CDATA[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]]>
