Article Per Year (5 Year)
p-Index From 2021 - 2026
2.462
P-Index
This Author published in this journals
All Journal Dinamika Akuntansi Keuangan dan Perbankan JIKA: Jurnal Ilmu Keuangan dan Perbankan Ultima Management : Jurnal Ilmu Manajemen SULTANIST: Jurnal Manajemen dan Keuangan Maker: Jurnal Manajemen FINANCIAL : JURNAL AKUNTANSI EAJ (ECONOMICS AND ACCOUNTING JOURNAL) International Journal of Business, Law, and Education Jurnal Pengabdian kepada Masyarakat Applied Quantitative Analysis (AQA)
Ady Inrawan
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

Published : 95 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 95 Documents
Search

 3   4   5   6   7 
ANALISIS SISTEM AKUNTANSI PENJUALAN DAN PENERIMAAN KAS UNTUK MENINGKATKAN PENGENDALIAN INTERN PADA BENGKEL PUMP JAYA DIESEL PEMATANGSIANTAR Lores Susmia; Parman Tarigan; jubi jubi; Ady Inrawan
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 2, No 1 (2016): JUNI
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (65.633 KB) | DOI: 10.37403/financial.v2i1.28

Abstract

Tujuan dari penelitian ini adalah : 1) Untuk mengetahui penerapan sistem akuntansi penjualan, sistem akuntansi penerimaan kas dan sistem pengendalian intern pada Bengkel Pump Jaya Diesel Pematangsiantar 2) Untuk mengetahui dan menganalisis faktor yang menyebabkan sistem pengendalian intern penjualan dan penerimaan kas pada Bengkel Pump Jaya Diesel Pematangsiantar belum efektif. Teknik analisa data yang dipergunakan dalam penelitian ini adalah analisis deskriptif dan analisis induktif.Hasil penelitian ini adalah 1) Struktur organisasi telah menggambarkan adanya pembagian tugas dan wewenang setiap bagian namun belum terlaksana dengan baik dan efektif 2) Prosedur penjualan tunai yang diterapkan perusahaan belum memadai untuk meningkatkan pengendalian intern 3) Tidak terdapat fungsi penjualan yang memisahkan tugas penjualan dengan penerimaan kas. 4) Tidak terdapat pertanggungjawaban penggunaan faktur penjualan karena tidak terdapat nomor urut tercetak pada faktur penjualan dan tidak terdapat sistem otorisasi pada setiap bagian.
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PT. AGUNG PODOMORO LAND, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA Noni Listyawati; Darwin Lie; Jubi Jubi; Ady Inrawan
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 1, No 2 (2015): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (66.66 KB) | DOI: 10.37403/financial.v1i2.19

Abstract

Tujuan dari penelitian ini adalah : 1) Untuk mengetahui gambaran good corporate governance, leverage dan manajemen laba pada PT. Agung Podomoro Land, Tbk yang terdaftar pada Bursa Efek Indonesia. 2) Untuk mengetahui dan menganalisis pengaruh good corporate governance dan leverage terhadap manajemen laba pada PT. Agung Podomoro Land, Tbk yang terdaftar pada Bursa Efek Indonesia.Penelitian ini dilakukan dengan menggunakan metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Pengumpulan data digunakan metode dokumentasi. Tehnik analisis yang digunakan adalah regresi linier berganda, koefisien korelasi, koefisien determinasi, uji F dan uji t.Hasil penelitian ini dapat disimpulkan sebagai berikut: 1) Rata-rata good corporate governance adalah 1,70140 , rata-rata debt to equity ratio (DER) adalah 1,33871 dan rata-rata discretionary accruals (DA) adalah -0,0470. 2) Hasil pengujian dari regresi linier berganda adalah Y= 1,701 - 0,00003 X1 + 0,00042 X2, artinya terdapat pengaruh negatif antara good corporate governance  terhadap manajemen laba dan terdapat pengaruh positif antara leverage terhadap manajemen laba. 3) Hasil analisis koefisien korelasi adalah 0,955 yang berarti terdapat korelasi yang sangat kuat antara variabel dependen dengan variabel independen. Koefisien determinasi adalah sebesar 0,912, hal ini berarti 91,2% variasi dari manajemen laba dijelaskan oleh variasi oleh good corporate governance dan leverage. Sedangkan sisanya dijelaskan oleh faktor lainnya, misalnya kepemilikan publik, kepemilikan asing, auditor eksternal, jumlah dewan direksi, jumlah dewan komisaris, keberadaan sekretaris perusahaan, profitabilitas dan kebijakan pajak. 4) Hipotesis penelitian H0 ditolak, artinya good corporate governance dan leverage  berpengaruh signifikan baik secara parsial maupun simultan terhadap manajemen laba pada PT. Agung Podomoro Land, Tbk yang terdaftar di Bursa Efek Indonesia periode 2011-2014.
PELATIHAN MANAJEMEN KEUANGAN SEDERHANA USAHA UKM BATIK SE SOLO RAYA Lora Ekana Nainggolan; Darwin Lie; Nana Triapnita Nainggolan; Adi Inrawan
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 6: Nopember 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v1i6.1038

Abstract

The growth of the batik business in Solo Raya has become an icon that cannot be ignored. Various types of batik made from stamped batik, hand-painted batik in various patterns and colors become energy for the Indonesian batik business. A number of batik companies that have sprung up add to the existing competition in the greater Solo area and Indonesia in general. Batik craftsmen must also be able to maintain the characteristics, quality and production techniques of batik in order to produce quality and attractive batik. However, in the development of batik, batik craftsmen often face various obstacles such as inadequate capital and financial management problems, and entrepreneurs understand the importance of simple financial management from banks so that it will be difficult to get credit/capital for the activities in question, especially for MSMEs. given to improve the financial management skills of batik micro businesses, small entrepreneurs, to improve business performance. This activity is carried out using a training methodology. This training method includes interviews, lectures, socialization, and documentation. The target of this PKM activity is the batik craftsmen of Se Solo Raya. At this stage, the advice given will improve simple financial management skills, including capital planning, cash inflow and outflow management, and profit sharing, in addition to preparing business transactions.
PENGARUH STRUKTUR ASET, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR PULP DAN KERTAS YANG TERDAFTAR DI BURSA EFEK INDONESIA Ade Nova Lina Sinaga; Darwin Lie; Ady Inrawan; Christine Dewi Nainggolan
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 8, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i1.397

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui gambaran Struktur Aset, Struktur Modal, Ukuran Perusahaan, dan Nilai Perusahaan dan  untuk mengetahui pengaruh Struktur Aset, Struktur Modal, dan Ukuran Perusahaan terhadap Nilai Perusahaan. Penelitian ini dilakukan dengan menggunakan metode analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Hasil penelitian ini dapat disimpulkan sebagai berikut : 1.Rata-rata struktur aset, ukuran perusahaan dan nilai perusahaan cenderung meningkat, sedangkan struktur modal cenderung menurun. 2. Dari hasil pengujian regresi linier berganda diketahui bahwa Struktur Aset berpengaruh negatif, sedangkan Struktur Modal dan Ukuran Perusahaan berpengaruh positif terhadap Nilai Perusahaan. 3. Dari hasil pengujian regresi linier sederhana diketahui bahwa Struktur Aset dan Struktur Modal berpengaruh negatif, sedangkan Ukuran Perusahaan berpengaruh positif terhadap Nilai Perusahaan. 4. Hasil uji koefisien Struktur Aset, Struktur Modal, dan Ukuran Perusahaan terhadap Nilai Perusahaan diketahui bahwa terdapat hubungan yang rendah antara variabel bebas dengan variabel terikat. Sementara untuk hasil koefisien determinasi diketahui bahwa Struktur Aset, Struktur Modal, dan Ukuran Perusahaan mampu menjelaskan Nilai Perusahaan dan sisanya dijelaskan oleh variabel lain atau faktor lain yang tidak diteliti pada penelitian ini seperti keputusan investasi, perputaran piutang, dan sebagainya. 5. Menurut hasil uji F diketahui bahwa Struktur Aset, Struktur Modal, dan Ukuran Perusahaan berpengaruh positif dan tidak signifikan terhadap Nilai Perusahaan. 6. Hasil uji t Struktur Aset, Struktur Modal berpengaruh negatif dan tidak signifikan sedangkan ukuran perusahaan berpengaruh positif dan tidak signifikan terhadap nilai perusahaan.Kata kunci: Struktur Aset, Struktur Modal, Ukuran Perusahaan, dan Nilai Perusahaan
Reviewing the Human Capital Performance Stimulants of Private Employees in Indonesia: The Role of Job Satisfaction as a Mediator with a Quantitative Approach Silitonga, Hery Pandapotan; Inrawan, Ady; Sembiring, Lenny Dermawan; Lie, Darwin; Tanjung, Sri Rezeki Putri
Applied Quantitative Analysis Vol. 1 No. 2 (2021): December 2021
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/quant.746

Abstract

The effectiveness of organizations and companies is correlated with human capital performance. Therefore, we require the use of human capital performance as a benchmark for organizations and companies to achieve the vision and mission together. Later, the benchmark will serve as a basis for policymaking on the future maintenance and improvement of human capital performance. This research aims to find out the stimulants that affect the human capital performance of private employees. The quantitative causality approach is used in this study to answer the formulation of research problems and research hypotheses. Next, the researcher tested the hypothesis using Structural Equation Modeling (SEM) based on a variant called Partial Least Square (PLS) and the SmartPLS version 3.0 application as a tool to analyze it. The results of this research conclude that six hypotheses that examine the direct effect of self-leadership, organizational justice, and work environment on work satisfaction obtain positive and significant results. Then self-leadership, teamwork management, and work satisfaction on human capital performance also obtained positive and significant results. In addition, the results of this research also confirm the positive and significant mediating effect of work satisfaction on the indirect impact of self-leadership, organizational justice, and work environment on human capital performance. For further research, the author recommends further researchers develop variables that are suspected to be the main predictors to encourage work satisfaction and human capital performance to provide complete recommendations regarding the development of human resource performance, especially for millennial workers. This study presents a research model related to human capital performance regarding self-leadership, teamwork management, and work satisfaction and the contribution of self-leadership, organizational justice, and work environment to work satisfaction.
Predictors Affecting Millennial Generation Work Satisfaction in Pematangsiantar City: a Quantitative Approach Inrawan, Ady; Sianipar, Ruth Tridianty; Silitonga, Hery Pandapotan; Sudirman, Acai; Dharma, Edy
Applied Quantitative Analysis Vol. 1 No. 2 (2021): December 2021
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/quant.747

Abstract

In running the company's operations, skilled and expert human resources are needed to run it to achieve its goals effectively and efficiently. Supporting the role of skilled and expert human resources, optimal job satisfaction is needed for employees to encourage increased performance. The aim of this study is to determine the predictors that affect the job satisfaction of millennial workers in Pematangsiantar City. This research instrument used a questionnaire distributed to 120 respondents who worked in companies and banks. Next, the researcher tested the hypothesis using Structural Equation Modeling (SEM) based on a variant called Partial Least Square (PLS) and the SmartPLS version 3.0 application as a tool to analyze it. The results of this study concluded that five hypotheses were accepted, and 1 hypothesis was rejected. The rejected hypothesis is that organizational justice has no significant effect on work satisfaction. Furthermore, significant results were obtained for the effect of organizational climate, organizational commitment, reward, and work environment on work satisfaction. Then, for the effect of work satisfaction on employee performance, significant results were obtained. For further research, the author recommends researchers develop variables that are suspected to be the main predictors to encourage job satisfaction and employee performance to provide complete recommendations regarding the development of human resource performance, especially for millennial workers. The novelty of this research is in measuring the level of satisfaction of millennial workers, considering that in 2030-2040 the Indonesia will get a substantial demographic bonus. The proposed model includes elements of organizational climate, organizational commitment, reward, organizational justice, and work environment to determine how much influence it has on the level of satisfaction and its impact on performance.
IMPACT OF ADOPTION OF FINANCIAL STANDARDS AND INNOVATIONS ON SME BUSINESS PERFORMANCE: THE ROLE OF COMPETITIVE ADVANTAGE AS A MEDIATION Inrawan, Ady; Silitonga, Hery Pandapotan; Halim, Fitria; Sudirman, Acai; Lie, Darwin
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 11 No. 1: Desember 2021
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v11i1.5757

Abstract

This study aims to determine the role of competitive advantage in mediating the relationship between the adoption of financial reporting standards and innovation on the business performance of SMEs in Pematangsiantar City. This study uses a research design with a quantitative approach to causality. Data collection techniques using observation, interviews, questionnaires and documentation. The sampling method used in this study is the convenience sampling method. The data analysis method used is Partial Least Square (PLS).The data analysis test tool uses the statistical software Smartpls 3.0. The results showed that innovation and competitive advantage had a significant effect on business performance, the adoption of financial reporting standards on business performance obtained an insignificant impact. Whereasthe effect of the adoption of financial reporting standards on competitive advantage obtained significant results. Furthermore, the effect of innovation on competitive advantage obtained insignificant results. Then competitive advantage can mediate the relationship between the adoption of financial reporting standards on business performance. Furthermore, the competitive advantage variable is not able to mediate the relationship between innovation and business performance.
Effect of Activities on the Value of Chemical Sub-Sector Companies Listed on the Indonesia Stock Exchange Inrawan, Ady; Eka Putri, Debi; Syahputri, Anggraini; Masyitah, Emi; Lieyadi, Gilbert
EAJ (Economic and Accounting Journal) Vol. 7 No. 3 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v7i3.y2024.p193-199

Abstract

The study aims to evaluate two main aspects: first, to provide an overview of activities and company values among Chemical Sub-Sector companies listed on the Indonesia Stock Exchange, and second, to investigate how these activities impact the companies' values. The research design is based on library research, focusing on all Chemical Sub-Sector companies listed as of December 31, 2022. The study employs purposive sampling and combines both qualitative and quantitative descriptive analysis methods. Analytical techniques used include classical assumption tests, simple regression analysis, correlation coefficients, and hypothesis testing. The findings reveal several key points: Firstly, the average level of activity among these companies has shown a tendency to decrease, while their values have generally increased. Secondly, the simple regression analysis indicates that activity does not significantly affect company value, with a negative relationship observed. Thirdly, both the correlation coefficient and determination analysis suggest a very weak relationship between activity levels and company value. Finally, the t-test results confirm that activity has a negative and statistically insignificant impact on company value.
Factors Influencing Financial Reporting Integrity Moderated by Audit Quality Wati, Yenny; Inrawan, Ady; Kesuma, Indrawati Mara; Yusrizal, Yusrizal; Putri, Debi Eka
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 1: December 2024
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v14i1.14125

Abstract

This research aims to determine the influence of good corporate governance and intellectual capital on the financial reports' integrity. Audit quality is utilized as a moderating variable. The IDX is the secondary data source for the years 2019–2023, and the research sample consists of manufacturing enterprises. WarpPLS, which applies the Partial Least Squares (PLS) data analysis techniques, was used to conduct this research. The influence of good corporate governance and intellectual capital on the financial reports' integrity can be moderated by audit quality. The findings of this study will assist firms in identifying internal and external issues that may affect the integrity of financial reports. Current issues raised in the literature regarding the integrity of financial statements can help in evaluating financial information. Keywords: Integrity of Financial Reports; Institutional Ownership; Independent Commissioner; Intellectual Capital; Audit Quality
PENGARUH DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT. BANK BTPN, Tbk CABANG PEMATANGSIANTAR Mahriza, Dita; Lie, Darwin; Butarbutar, Marisi; Inrawan, Ady
JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 1 No 1 (2015): JUNI 2015
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/maker.v1i1.1

Abstract

Adapun rumusan masalah penelitian ini adalah bagaimana pengaruh disiplin kerja terhadap kinerja karyawan pada PT. Bank BTPN, Tbk Cabang Pematangsiantar. Hasil analisa dari regresi adalah Ŷ = 10,111+ 1,030X artinya disiplin berpengaruh positif terhadap kinerja karyawan. Hasil nilai korelasi adalah r = 0,689 dijelaskan tinggi rendahnya kinerja karyawan dapat dijelaskan oleh disiplin sebesar 47,5%. Hipotesis penelitian  ditolak dan  diterima, artinya disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT. Bank BTPN, Tbk Cabang Pematangsiantar.Adapun saran dari penelitian ini adalah meningkatkan tanggungjawab dalam mengatasi jobdesk, meningkatkan sanksi bagi yang melanggar, meningkatkan ketegasan dalam penyalahgunaan informasi, meningkatkan pemanfaatan waktu dalam pencapaian target, meningkatkan prestasi kerja dalam tugas pokok, meningkatkan penyesuaian diri pada lingkungan kerja, meningkatkan ide-ide penciptaan pada lingkungan kerja, meningkatkan pencapaian bekerja sesuai dengan tingkat kecerdasan.
Co-Authors Acai Sudirman Ade Nova Lina Sinaga Afrisa Thomas Ananda, Risky Andira, Suci Ayu Astuti Astuti Br Nainggolan, Jenny Frida Butarbutar, Marisi Christine Dewi Nainggolan Christine Loist Darwin Lie Debi Eka Putri Debora Lusiana Silalahi Desika Desika Devi Sepriana Purba Dharma, Edy Dian Kartika Sari Gultom Dita Mahriza Dunanti, Indri Efendi Efendi Efendi efendi Efendi Efendi Elis Melina Peranginangin Evanna Romaida Purba Ewira Situmorang Farida Nainggolan Farida Natalia Sitanggang Fatmawati Manik Fitria Halim Hery Pandapotan Silitonga Hodri Butar-Butar Indri Dunanti Johnson Johnson Juan Anastasia Putri Jubi Jubi Jubi Jubi Jubi Jubi Jubi, Jubi Kesuma, Indrawati Mara Khairul Azwar Kumala Sari Lenny Dermawan Sembiring Lia Agustina, Lia Liana Liana Lieyadi, Gilbert liper siregar Liper siregar liper siregar Lora Ekana Nainggolan Lores Susmia Lubis, Siti Arbaini Lusiana Bakkara Mahriza, Dita Mangisi Bella Rebekka Silitonga Manurung, Ganda Maria Laura Marina marina Marina Marina Marini Manullang Masyitah, Emi Mawar Sari Merry Nurleli Muhammad Tony Siregar Mustika, Widya Nainggolan, Christine Nainggolan, Christine Dewi Nainggolan, Farida Nainggolan, Pinondang Nana Triapnita Nainggolan Noni Listyawati Nurcahyani, Tria Nurtika Sari Octavia Magdalena Simangunsong Paman Tarigan Panggabeam, Verda Desi Yolanda Panjaitan, Wenty Pardede, Demak Aldi parman Tarigan Parman Tarigan Parman Tarigan Pinondang Nainggolan Pradita, Pradita Prihana, Noni Reza Dhea Ardi Rotua Sidauruk Rudy Rudy Rukmana, Suci Indah Ruth Tridianty Sianipar Sandi Saputra Siahaan Saragih, Murni Sari Dewi Sari, Nilam Pusvita Sari, Nurtika Septia Wulandari Septia Wulandari Siahaan, Yansen Siallagan, Maria Emas P. Sidabutar, Rame Uli Orisa Silitonga, Hery Pandapotan Silitonga, Mangisi Bella Rebekka Silitonga, Wati Simanjuntak, Lamtiur Sinaga, Ade Nova Lina Siregar, Liper Siregar, Muhammad Tony Sitanggang, Cindy Eveline Sitanggang, Farida Natalia Siti Arbaini Lubis Sitorus, Fauziyah Suci Ayu Andira Suhartini suhartini Suhartini Suhartini Supriana Supriana Syahputri, Anggraini Syahputro, Dede Tanjung, Sri Rezeki Putri Tarigan, Paman Tarigan, Parman Theodore, Stevan Tria Nurcahyani Turnip, Letty Meldawita Vika, Nelly Wati, Yenny Widiyana Reden Yansen Siahaan Yansen Siahaan Yansen Siahaan Yusrizal Yusrizal